id	sid	tid	token	lemma	pos
ijtc-1842	1	1	the	the	DET
ijtc-1842	1	2	illomata	illomata	PROPN
ijtc-1842	1	3	international	international	PROPN
ijtc-1842	1	4	journal	journal	PROPN
ijtc-1842	1	5	of	of	ADP
ijtc-1842	1	6	management	management	NOUN
ijtc-1842	1	7	ilomata	ilomata	PROPN
ijtc-1842	1	8	international	international	ADJ
ijtc-1842	1	9	journal	journal	NOUN
ijtc-1842	1	10	of	of	ADP
ijtc-1842	1	11	tax	tax	PROPN
ijtc-1842	1	12	&	&	CCONJ
ijtc-1842	1	13	accounting	account	VERB
ijtc-1842	1	14	p	p	PROPN
ijtc-1842	1	15	-	-	PUNCT
ijtc-1842	1	16	issn	issn	NOUN
ijtc-1842	1	17	:	:	PUNCT
ijtc-1842	1	18	2714	2714	NUM
ijtc-1842	1	19	-	-	SYM
ijtc-1842	1	20	9838	9838	NUM
ijtc-1842	1	21	;	;	PUNCT
ijtc-1842	1	22	e	e	X
ijtc-1842	1	23	-	-	PUNCT
ijtc-1842	1	24	issn	issn	NOUN
ijtc-1842	1	25	:	:	PUNCT
ijtc-1842	1	26	2714	2714	NUM
ijtc-1842	1	27	-	-	SYM
ijtc-1842	1	28	9846	9846	NUM
ijtc-1842	1	29	volume	volume	NOUN
ijtc-1842	1	30	6	6	NUM
ijtc-1842	1	31	,	,	PUNCT
ijtc-1842	1	32	issue	issue	NOUN
ijtc-1842	1	33	3	3	NUM
ijtc-1842	1	34	july	july	PROPN
ijtc-1842	1	35	2025	2025	NUM
ijtc-1842	1	36	page	page	NOUN
ijtc-1842	1	37	no	no	INTJ
ijtc-1842	1	38	.	.	NOUN
ijtc-1842	1	39	1	1	NUM
ijtc-1842	1	40	-	-	SYM
ijtc-1842	1	41	12	12	NUM
ijtc-1842	1	42	1	1	NUM
ijtc-1842	1	43	|	|	ADV
ijtc-1842	1	44	ilomata	ilomata	PROPN
ijtc-1842	1	45	international	international	ADJ
ijtc-1842	1	46	journal	journal	NOUN
ijtc-1842	1	47	of	of	ADP
ijtc-1842	1	48	tax	tax	PROPN
ijtc-1842	1	49	&	&	CCONJ
ijtc-1842	1	50	accounting	account	VERB
ijtc-1842	1	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	1	52	analysis	analysis	NOUN
ijtc-1842	1	53	of	of	ADP
ijtc-1842	1	54	the	the	DET
ijtc-1842	1	55	quality	quality	NOUN
ijtc-1842	1	56	of	of	ADP
ijtc-1842	1	57	pkn	pkn	PROPN
ijtc-1842	1	58	stan	stan	PROPN
ijtc-1842	1	59	tax	tax	PROPN
ijtc-1842	1	60	clinic	clinic	PROPN
ijtc-1842	1	61	services	service	NOUN
ijtc-1842	1	62	riani	riani	ADJ
ijtc-1842	1	63	budiarsih1	budiarsih1	PROPN
ijtc-1842	1	64	,	,	PUNCT
ijtc-1842	1	65	nur	nur	VERB
ijtc-1842	1	66	farida	farida	PROPN
ijtc-1842	1	67	liyana2	liyana2	PROPN
ijtc-1842	1	68	12politeknik	12politeknik	NUM
ijtc-1842	2	1	keuangan	keuangan	PROPN
ijtc-1842	2	2	negara	negara	PROPN
ijtc-1842	2	3	stan	stan	PROPN
ijtc-1842	2	4	,	,	PUNCT
ijtc-1842	2	5	indonesia	indonesia	PROPN
ijtc-1842	2	6	correspondent	correspondent	NOUN
ijtc-1842	2	7	:	:	PUNCT
ijtc-1842	2	8	faridaliyana@pknstan.ac.id2	faridaliyana@pknstan.ac.id2	NOUN
ijtc-1842	2	9	received	receive	VERB
ijtc-1842	2	10	:	:	PUNCT
ijtc-1842	2	11	may	may	AUX
ijtc-1842	2	12	18	18	NUM
ijtc-1842	2	13	,	,	PUNCT
ijtc-1842	2	14	2025	2025	NUM
ijtc-1842	2	15	accepted	accept	VERB
ijtc-1842	2	16	:	:	PUNCT
ijtc-1842	2	17	june	june	PROPN
ijtc-1842	2	18	27	27	NUM
ijtc-1842	2	19	,	,	PUNCT
ijtc-1842	2	20	2025	2025	NUM
ijtc-1842	2	21	published	publish	VERB
ijtc-1842	2	22	:	:	PUNCT
ijtc-1842	2	23	july	july	PROPN
ijtc-1842	2	24	31	31	NUM
ijtc-1842	2	25	,	,	PUNCT
ijtc-1842	2	26	2025	2025	NUM
ijtc-1842	2	27	citation	citation	NOUN
ijtc-1842	2	28	:	:	PUNCT
ijtc-1842	3	1	budiarsih	budiarsih	PROPN
ijtc-1842	3	2	,	,	PUNCT
ijtc-1842	3	3	r.	r.	PROPN
ijtc-1842	3	4	,	,	PUNCT
ijtc-1842	3	5	&	&	CCONJ
ijtc-1842	3	6	liyana	liyana	PROPN
ijtc-1842	3	7	,	,	PUNCT
ijtc-1842	3	8	n.f	n.f	PROPN
ijtc-1842	3	9	.	.	PROPN
ijtc-1842	3	10	,	,	PUNCT
ijtc-1842	3	11	(	(	PUNCT
ijtc-1842	3	12	2025	2025	NUM
ijtc-1842	3	13	)	)	PUNCT
ijtc-1842	3	14	.	.	PUNCT
ijtc-1842	4	1	analysis	analysis	NOUN
ijtc-1842	4	2	of	of	ADP
ijtc-1842	4	3	the	the	DET
ijtc-1842	4	4	quality	quality	NOUN
ijtc-1842	4	5	of	of	ADP
ijtc-1842	4	6	pkn	pkn	PROPN
ijtc-1842	4	7	stan	stan	PROPN
ijtc-1842	4	8	tax	tax	PROPN
ijtc-1842	4	9	clinic	clinic	PROPN
ijtc-1842	4	10	services	service	NOUN
ijtc-1842	4	11	.	.	PUNCT
ijtc-1842	5	1	ilomata	ilomata	PROPN
ijtc-1842	5	2	international	international	ADJ
ijtc-1842	5	3	journal	journal	NOUN
ijtc-1842	5	4	of	of	ADP
ijtc-1842	5	5	tax	tax	NOUN
ijtc-1842	5	6	and	and	CCONJ
ijtc-1842	5	7	accounting	accounting	NOUN
ijtc-1842	5	8	,	,	PUNCT
ijtc-1842	5	9	6(3	6(3	NUM
ijtc-1842	5	10	)	)	PUNCT
ijtc-1842	5	11	,	,	PUNCT
ijtc-1842	5	12	1	1	NUM
ijtc-1842	5	13	-	-	SYM
ijtc-1842	5	14	12	12	NUM
ijtc-1842	5	15	.	.	PUNCT
ijtc-1842	6	1	https://doi.org/1061194/ijtc.v6i3.1842	https://doi.org/1061194/ijtc.v6i3.1842	NOUN
ijtc-1842	6	2	abstract	abstract	NOUN
ijtc-1842	6	3	:	:	PUNCT
ijtc-1842	6	4	the	the	DET
ijtc-1842	6	5	tax	tax	NOUN
ijtc-1842	6	6	clinic	clinic	NOUN
ijtc-1842	6	7	is	be	AUX
ijtc-1842	6	8	a	a	DET
ijtc-1842	6	9	program	program	NOUN
ijtc-1842	6	10	initiated	initiate	VERB
ijtc-1842	6	11	by	by	ADP
ijtc-1842	6	12	the	the	DET
ijtc-1842	6	13	pkn	pkn	PROPN
ijtc-1842	6	14	stan	stan	PROPN
ijtc-1842	6	15	tax	tax	PROPN
ijtc-1842	6	16	center	center	PROPN
ijtc-1842	6	17	in	in	ADP
ijtc-1842	6	18	collaboration	collaboration	NOUN
ijtc-1842	6	19	with	with	ADP
ijtc-1842	6	20	kpp	kpp	PROPN
ijtc-1842	6	21	pratama	pratama	NOUN
ijtc-1842	6	22	pondok	pondok	PROPN
ijtc-1842	6	23	aren	aren	VERB
ijtc-1842	6	24	since	since	SCONJ
ijtc-1842	6	25	2023	2023	NUM
ijtc-1842	6	26	.	.	PUNCT
ijtc-1842	7	1	this	this	DET
ijtc-1842	7	2	initiative	initiative	NOUN
ijtc-1842	7	3	is	be	AUX
ijtc-1842	7	4	run	run	VERB
ijtc-1842	7	5	by	by	ADP
ijtc-1842	7	6	student	student	NOUN
ijtc-1842	7	7	volunteers	volunteer	NOUN
ijtc-1842	7	8	and	and	CCONJ
ijtc-1842	7	9	assist	assist	VERB
ijtc-1842	7	10	taxpayers	taxpayer	NOUN
ijtc-1842	7	11	.	.	PUNCT
ijtc-1842	8	1	student	student	NOUN
ijtc-1842	8	2	-	-	PUNCT
ijtc-1842	8	3	run	run	VERB
ijtc-1842	8	4	tax	tax	NOUN
ijtc-1842	8	5	clinics	clinic	NOUN
ijtc-1842	8	6	are	be	AUX
ijtc-1842	8	7	becoming	become	VERB
ijtc-1842	8	8	increasingly	increasingly	ADV
ijtc-1842	8	9	common	common	ADJ
ijtc-1842	8	10	in	in	ADP
ijtc-1842	8	11	higher	high	ADJ
ijtc-1842	8	12	education	education	NOUN
ijtc-1842	8	13	settings	setting	NOUN
ijtc-1842	8	14	,	,	PUNCT
ijtc-1842	8	15	but	but	CCONJ
ijtc-1842	8	16	research	research	NOUN
ijtc-1842	8	17	evaluating	evaluate	VERB
ijtc-1842	8	18	the	the	DET
ijtc-1842	8	19	service	service	NOUN
ijtc-1842	8	20	quality	quality	NOUN
ijtc-1842	8	21	of	of	ADP
ijtc-1842	8	22	volunteer	volunteer	NOUN
ijtc-1842	8	23	-	-	PUNCT
ijtc-1842	8	24	based	base	VERB
ijtc-1842	8	25	tax	tax	NOUN
ijtc-1842	8	26	programs	program	NOUN
ijtc-1842	8	27	remains	remain	VERB
ijtc-1842	8	28	very	very	ADV
ijtc-1842	8	29	limited	limited	ADJ
ijtc-1842	8	30	in	in	ADP
ijtc-1842	8	31	indonesia	indonesia	PROPN
ijtc-1842	8	32	.	.	PUNCT
ijtc-1842	9	1	yet	yet	CCONJ
ijtc-1842	9	2	volunteer	volunteer	NOUN
ijtc-1842	9	3	-	-	PUNCT
ijtc-1842	9	4	based	base	VERB
ijtc-1842	9	5	services	service	NOUN
ijtc-1842	9	6	play	play	VERB
ijtc-1842	9	7	a	a	DET
ijtc-1842	9	8	strategic	strategic	ADJ
ijtc-1842	9	9	role	role	NOUN
ijtc-1842	9	10	in	in	ADP
ijtc-1842	9	11	supporting	support	VERB
ijtc-1842	9	12	tax	tax	NOUN
ijtc-1842	9	13	literacy	literacy	NOUN
ijtc-1842	9	14	and	and	CCONJ
ijtc-1842	9	15	compliance	compliance	NOUN
ijtc-1842	9	16	.	.	PUNCT
ijtc-1842	10	1	therefore	therefore	ADV
ijtc-1842	10	2	,	,	PUNCT
ijtc-1842	10	3	this	this	DET
ijtc-1842	10	4	study	study	NOUN
ijtc-1842	10	5	aims	aim	VERB
ijtc-1842	10	6	to	to	PART
ijtc-1842	10	7	fill	fill	VERB
ijtc-1842	10	8	this	this	DET
ijtc-1842	10	9	gap	gap	NOUN
ijtc-1842	10	10	by	by	ADP
ijtc-1842	10	11	evaluating	evaluate	VERB
ijtc-1842	10	12	the	the	DET
ijtc-1842	10	13	quality	quality	NOUN
ijtc-1842	10	14	of	of	ADP
ijtc-1842	10	15	services	service	NOUN
ijtc-1842	10	16	provided	provide	VERB
ijtc-1842	10	17	by	by	ADP
ijtc-1842	10	18	pkn	pkn	PROPN
ijtc-1842	10	19	stan	stan	PROPN
ijtc-1842	10	20	tax	tax	PROPN
ijtc-1842	10	21	clinic	clinic	PROPN
ijtc-1842	10	22	volunteers	volunteer	NOUN
ijtc-1842	10	23	to	to	ADP
ijtc-1842	10	24	taxpayers	taxpayer	NOUN
ijtc-1842	10	25	.	.	PUNCT
ijtc-1842	11	1	this	this	DET
ijtc-1842	11	2	research	research	NOUN
ijtc-1842	11	3	employs	employ	VERB
ijtc-1842	11	4	a	a	DET
ijtc-1842	11	5	quantitativeresearch	quantitativeresearch	NOUN
ijtc-1842	11	6	approach	approach	NOUN
ijtc-1842	11	7	.	.	PUNCT
ijtc-1842	12	1	data	datum	NOUN
ijtc-1842	12	2	were	be	AUX
ijtc-1842	12	3	collected	collect	VERB
ijtc-1842	12	4	through	through	ADP
ijtc-1842	12	5	questionaires	questionaire	NOUN
ijtc-1842	12	6	distributed	distribute	VERB
ijtc-1842	12	7	to	to	ADP
ijtc-1842	12	8	taxpayers	taxpayer	NOUN
ijtc-1842	12	9	who	who	PRON
ijtc-1842	12	10	utilized	utilize	VERB
ijtc-1842	12	11	the	the	DET
ijtc-1842	12	12	tax	tax	NOUN
ijtc-1842	12	13	clinic	clinic	NOUN
ijtc-1842	12	14	services	service	NOUN
ijtc-1842	12	15	at	at	ADP
ijtc-1842	12	16	kpp	kpp	PROPN
ijtc-1842	12	17	pratama	pratama	NOUN
ijtc-1842	12	18	pondok	pondok	PROPN
ijtc-1842	12	19	aren	aren	PROPN
ijtc-1842	12	20	.	.	PUNCT
ijtc-1842	13	1	the	the	DET
ijtc-1842	13	2	data	datum	NOUN
ijtc-1842	13	3	were	be	AUX
ijtc-1842	13	4	analyzed	analyze	VERB
ijtc-1842	13	5	using	use	VERB
ijtc-1842	13	6	average	average	ADJ
ijtc-1842	13	7	scoring	scoring	NOUN
ijtc-1842	13	8	and	and	CCONJ
ijtc-1842	13	9	service	service	NOUN
ijtc-1842	13	10	quality	quality	NOUN
ijtc-1842	13	11	(	(	PUNCT
ijtc-1842	13	12	sq	sq	ADJ
ijtc-1842	13	13	)	)	PUNCT
ijtc-1842	13	14	analysis	analysis	NOUN
ijtc-1842	13	15	methods	method	NOUN
ijtc-1842	13	16	.	.	PUNCT
ijtc-1842	14	1	the	the	DET
ijtc-1842	14	2	results	result	NOUN
ijtc-1842	14	3	show	show	VERB
ijtc-1842	14	4	that	that	SCONJ
ijtc-1842	14	5	the	the	DET
ijtc-1842	14	6	average	average	ADJ
ijtc-1842	14	7	service	service	NOUN
ijtc-1842	14	8	quality	quality	NOUN
ijtc-1842	14	9	scores	score	NOUN
ijtc-1842	14	10	fall	fall	VERB
ijtc-1842	14	11	above	above	ADP
ijtc-1842	14	12	4	4	NUM
ijtc-1842	14	13	on	on	ADP
ijtc-1842	14	14	a	a	DET
ijtc-1842	14	15	5	5	NUM
ijtc-1842	14	16	-	-	PUNCT
ijtc-1842	14	17	point	point	NOUN
ijtc-1842	14	18	scale	scale	NOUN
ijtc-1842	14	19	,	,	PUNCT
ijtc-1842	14	20	indicating	indicate	VERB
ijtc-1842	14	21	that	that	SCONJ
ijtc-1842	14	22	taxpayers	taxpayer	NOUN
ijtc-1842	14	23	perceive	perceive	VERB
ijtc-1842	14	24	the	the	DET
ijtc-1842	14	25	service	service	NOUN
ijtc-1842	14	26	as	as	ADP
ijtc-1842	14	27	important	important	ADJ
ijtc-1842	14	28	and	and	CCONJ
ijtc-1842	14	29	are	be	AUX
ijtc-1842	14	30	generally	generally	ADV
ijtc-1842	14	31	satisfied	satisfied	ADJ
ijtc-1842	14	32	with	with	ADP
ijtc-1842	14	33	the	the	DET
ijtc-1842	14	34	performance	performance	NOUN
ijtc-1842	14	35	.	.	PUNCT
ijtc-1842	15	1	despite	despite	SCONJ
ijtc-1842	15	2	positive	positive	ADJ
ijtc-1842	15	3	performance	performance	NOUN
ijtc-1842	15	4	perceptions	perception	NOUN
ijtc-1842	15	5	,	,	PUNCT
ijtc-1842	15	6	the	the	DET
ijtc-1842	15	7	overall	overall	ADJ
ijtc-1842	15	8	service	service	NOUN
ijtc-1842	15	9	quality	quality	NOUN
ijtc-1842	15	10	gap	gap	NOUN
ijtc-1842	15	11	score	score	NOUN
ijtc-1842	15	12	was	be	AUX
ijtc-1842	15	13	-0.02	-0.02	ADJ
ijtc-1842	15	14	.	.	PUNCT
ijtc-1842	16	1	this	this	PRON
ijtc-1842	16	2	suggests	suggest	VERB
ijtc-1842	16	3	that	that	SCONJ
ijtc-1842	16	4	,	,	PUNCT
ijtc-1842	16	5	while	while	SCONJ
ijtc-1842	16	6	taxpayers	taxpayer	NOUN
ijtc-1842	16	7	appreciate	appreciate	VERB
ijtc-1842	16	8	the	the	DET
ijtc-1842	16	9	service	service	NOUN
ijtc-1842	16	10	,	,	PUNCT
ijtc-1842	16	11	there	there	PRON
ijtc-1842	16	12	are	be	VERB
ijtc-1842	16	13	still	still	ADV
ijtc-1842	16	14	unmet	unmet	NOUN
ijtc-1842	16	15	expectations	expectation	NOUN
ijtc-1842	16	16	,	,	PUNCT
ijtc-1842	16	17	and	and	CCONJ
ijtc-1842	16	18	several	several	ADJ
ijtc-1842	16	19	aspect	aspect	NOUN
ijtc-1842	16	20	of	of	ADP
ijtc-1842	16	21	the	the	DET
ijtc-1842	16	22	tax	tax	NOUN
ijtc-1842	16	23	clinic	clinic	NOUN
ijtc-1842	16	24	services	service	NOUN
ijtc-1842	16	25	require	require	VERB
ijtc-1842	16	26	improvement	improvement	NOUN
ijtc-1842	16	27	.	.	PUNCT
ijtc-1842	17	1	thus	thus	ADV
ijtc-1842	17	2	,	,	PUNCT
ijtc-1842	17	3	this	this	DET
ijtc-1842	17	4	study	study	NOUN
ijtc-1842	17	5	provide	provide	VERB
ijtc-1842	17	6	practical	practical	ADJ
ijtc-1842	17	7	recommendations	recommendation	NOUN
ijtc-1842	17	8	for	for	ADP
ijtc-1842	17	9	enhancing	enhance	VERB
ijtc-1842	17	10	service	service	NOUN
ijtc-1842	17	11	delivery	delivery	NOUN
ijtc-1842	17	12	so	so	SCONJ
ijtc-1842	17	13	that	that	PRON
ijtc-1842	17	14	could	could	AUX
ijtc-1842	17	15	serve	serve	VERB
ijtc-1842	17	16	as	as	ADP
ijtc-1842	17	17	a	a	DET
ijtc-1842	17	18	reference	reference	NOUN
ijtc-1842	17	19	for	for	ADP
ijtc-1842	17	20	other	other	ADJ
ijtc-1842	17	21	educational	educational	ADJ
ijtc-1842	17	22	agencies	agency	NOUN
ijtc-1842	17	23	aiming	aim	VERB
ijtc-1842	17	24	to	to	PART
ijtc-1842	17	25	implement	implement	VERB
ijtc-1842	17	26	similar	similar	ADJ
ijtc-1842	17	27	program	program	NOUN
ijtc-1842	17	28	.	.	PUNCT
ijtc-1842	18	1	keywords	keyword	NOUN
ijtc-1842	18	2	:	:	PUNCT
ijtc-1842	18	3	tax	tax	NOUN
ijtc-1842	18	4	clinic	clinic	NOUN
ijtc-1842	18	5	,	,	PUNCT
ijtc-1842	18	6	service	service	NOUN
ijtc-1842	18	7	quality	quality	NOUN
ijtc-1842	18	8	,	,	PUNCT
ijtc-1842	18	9	tax	tax	NOUN
ijtc-1842	18	10	center	center	NOUN
ijtc-1842	18	11	,	,	PUNCT
ijtc-1842	18	12	tax	tax	NOUN
ijtc-1842	18	13	volunteers	volunteer	NOUN
ijtc-1842	18	14	.	.	PUNCT
ijtc-1842	19	1	this	this	PRON
ijtc-1842	19	2	is	be	AUX
ijtc-1842	19	3	an	an	DET
ijtc-1842	19	4	open	open	ADJ
ijtc-1842	19	5	access	access	NOUN
ijtc-1842	19	6	article	article	NOUN
ijtc-1842	19	7	under	under	ADP
ijtc-1842	19	8	the	the	DET
ijtc-1842	19	9	cc	cc	NOUN
ijtc-1842	19	10	-	-	PUNCT
ijtc-1842	19	11	by	by	ADP
ijtc-1842	19	12	4.0	4.0	NUM
ijtc-1842	19	13	license	license	NOUN
ijtc-1842	19	14	.	.	PUNCT
ijtc-1842	20	1	introduction	introduction	NOUN
ijtc-1842	20	2	one	one	NUM
ijtc-1842	20	3	of	of	ADP
ijtc-1842	20	4	the	the	DET
ijtc-1842	20	5	concrete	concrete	ADJ
ijtc-1842	20	6	steps	step	NOUN
ijtc-1842	20	7	taken	take	VERB
ijtc-1842	20	8	by	by	ADP
ijtc-1842	20	9	the	the	DET
ijtc-1842	20	10	government	government	NOUN
ijtc-1842	20	11	through	through	ADP
ijtc-1842	20	12	the	the	DET
ijtc-1842	20	13	directorate	directorate	ADJ
ijtc-1842	20	14	general	general	NOUN
ijtc-1842	20	15	of	of	ADP
ijtc-1842	20	16	taxes	taxis	NOUN
ijtc-1842	20	17	(	(	PUNCT
ijtc-1842	20	18	djp	djp	X
ijtc-1842	20	19	)	)	PUNCT
ijtc-1842	20	20	in	in	ADP
ijtc-1842	20	21	an	an	DET
ijtc-1842	20	22	effort	effort	NOUN
ijtc-1842	20	23	to	to	PART
ijtc-1842	20	24	increase	increase	VERB
ijtc-1842	20	25	tax	tax	NOUN
ijtc-1842	20	26	compliance	compliance	NOUN
ijtc-1842	20	27	is	be	AUX
ijtc-1842	20	28	collaborating	collaborate	VERB
ijtc-1842	20	29	with	with	ADP
ijtc-1842	20	30	universities	university	NOUN
ijtc-1842	20	31	in	in	ADP
ijtc-1842	20	32	indonesia	indonesia	PROPN
ijtc-1842	20	33	through	through	ADP
ijtc-1842	20	34	the	the	DET
ijtc-1842	20	35	establishment	establishment	NOUN
ijtc-1842	20	36	of	of	ADP
ijtc-1842	20	37	a	a	DET
ijtc-1842	20	38	tax	tax	NOUN
ijtc-1842	20	39	center	center	NOUN
ijtc-1842	20	40	which	which	PRON
ijtc-1842	20	41	started	start	VERB
ijtc-1842	20	42	in	in	ADP
ijtc-1842	20	43	march	march	PROPN
ijtc-1842	20	44	2018	2018	NUM
ijtc-1842	20	45	and	and	CCONJ
ijtc-1842	20	46	continues	continue	VERB
ijtc-1842	20	47	to	to	ADP
ijtc-1842	20	48	this	this	DET
ijtc-1842	20	49	day	day	NOUN
ijtc-1842	20	50	(	(	PUNCT
ijtc-1842	20	51	suardi	suardi	ADJ
ijtc-1842	20	52	,	,	PUNCT
ijtc-1842	20	53	2021	2021	NUM
ijtc-1842	20	54	)	)	PUNCT
ijtc-1842	20	55	.	.	PUNCT
ijtc-1842	21	1	the	the	DET
ijtc-1842	21	2	tax	tax	NOUN
ijtc-1842	21	3	center	center	NOUN
ijtc-1842	21	4	is	be	AUX
ijtc-1842	21	5	a	a	DET
ijtc-1842	21	6	central	central	ADJ
ijtc-1842	21	7	institution	institution	NOUN
ijtc-1842	21	8	for	for	ADP
ijtc-1842	21	9	tax	tax	NOUN
ijtc-1842	21	10	studies	study	NOUN
ijtc-1842	21	11	that	that	PRON
ijtc-1842	21	12	focuses	focus	VERB
ijtc-1842	21	13	on	on	ADP
ijtc-1842	21	14	education	education	NOUN
ijtc-1842	21	15	,	,	PUNCT
ijtc-1842	21	16	research	research	NOUN
ijtc-1842	21	17	and	and	CCONJ
ijtc-1842	21	18	community	community	NOUN
ijtc-1842	21	19	service	service	NOUN
ijtc-1842	21	20	activities	activity	NOUN
ijtc-1842	21	21	in	in	ADP
ijtc-1842	21	22	the	the	DET
ijtc-1842	21	23	field	field	NOUN
ijtc-1842	21	24	of	of	ADP
ijtc-1842	21	25	taxation	taxation	NOUN
ijtc-1842	21	26	(	(	PUNCT
ijtc-1842	21	27	fitriyah	fitriyah	NOUN
ijtc-1842	21	28	nurhidayah	nurhidayah	PROPN
ijtc-1842	21	29	et	et	PROPN
ijtc-1842	21	30	al	al	PROPN
ijtc-1842	21	31	.	.	PROPN
ijtc-1842	21	32	,	,	PUNCT
ijtc-1842	21	33	2021	2021	NUM
ijtc-1842	21	34	)	)	PUNCT
ijtc-1842	21	35	et	et	PROPN
ijtc-1842	21	36	al	al	PROPN
ijtc-1842	21	37	.	.	PROPN
ijtc-1842	21	38	,	,	PUNCT
ijtc-1842	21	39	2021	2021	NUM
ijtc-1842	21	40	)	)	PUNCT
ijtc-1842	21	41	.	.	PUNCT
ijtc-1842	22	1	in	in	ADP
ijtc-1842	22	2	the	the	DET
ijtc-1842	22	3	context	context	NOUN
ijtc-1842	22	4	of	of	ADP
ijtc-1842	22	5	the	the	DET
ijtc-1842	22	6	tri	tri	ADJ
ijtc-1842	22	7	dharma	dharma	NOUN
ijtc-1842	22	8	of	of	ADP
ijtc-1842	22	9	higher	high	ADJ
ijtc-1842	22	10	education	education	NOUN
ijtc-1842	22	11	,	,	PUNCT
ijtc-1842	22	12	the	the	DET
ijtc-1842	22	13	presence	presence	NOUN
ijtc-1842	22	14	of	of	ADP
ijtc-1842	22	15	the	the	DET
ijtc-1842	22	16	tax	tax	NOUN
ijtc-1842	22	17	center	center	NOUN
ijtc-1842	22	18	provides	provide	VERB
ijtc-1842	22	19	space	space	NOUN
ijtc-1842	22	20	for	for	SCONJ
ijtc-1842	22	21	the	the	DET
ijtc-1842	22	22	academic	academic	ADJ
ijtc-1842	22	23	community	community	NOUN
ijtc-1842	22	24	to	to	PART
ijtc-1842	22	25	develop	develop	VERB
ijtc-1842	22	26	tax	tax	NOUN
ijtc-1842	22	27	knowledge	knowledge	NOUN
ijtc-1842	22	28	theoretically	theoretically	ADV
ijtc-1842	22	29	and	and	CCONJ
ijtc-1842	22	30	practically	practically	ADV
ijtc-1842	22	31	,	,	PUNCT
ijtc-1842	22	32	as	as	ADV
ijtc-1842	22	33	well	well	ADV
ijtc-1842	22	34	as	as	ADP
ijtc-1842	22	35	becoming	become	VERB
ijtc-1842	22	36	a	a	DET
ijtc-1842	22	37	means	means	NOUN
ijtc-1842	22	38	of	of	ADP
ijtc-1842	22	39	service	service	NOUN
ijtc-1842	22	40	that	that	PRON
ijtc-1842	22	41	has	have	VERB
ijtc-1842	22	42	a	a	DET
ijtc-1842	22	43	real	real	ADJ
ijtc-1842	22	44	impact	impact	NOUN
ijtc-1842	22	45	on	on	ADP
ijtc-1842	22	46	society	society	NOUN
ijtc-1842	22	47	.	.	PUNCT
ijtc-1842	23	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	23	2	mailto	mailto	PROPN
ijtc-1842	23	3	:	:	PUNCT
ijtc-1842	23	4	faridaliyana@pknstan.ac.id2	faridaliyana@pknstan.ac.id2	VERB
ijtc-1842	23	5	https://doi.org/1061194/ijtc.v6i3.1842	https://doi.org/1061194/ijtc.v6i3.1842	NOUN
ijtc-1842	23	6	analysis	analysis	NOUN
ijtc-1842	23	7	of	of	ADP
ijtc-1842	23	8	the	the	DET
ijtc-1842	23	9	quality	quality	NOUN
ijtc-1842	23	10	of	of	ADP
ijtc-1842	23	11	pkn	pkn	PROPN
ijtc-1842	23	12	stan	stan	PROPN
ijtc-1842	23	13	tax	tax	PROPN
ijtc-1842	23	14	clinic	clinic	PROPN
ijtc-1842	23	15	services	service	NOUN
ijtc-1842	23	16	budiarsih	budiarsih	NOUN
ijtc-1842	23	17	and	and	CCONJ
ijtc-1842	23	18	liyana	liyana	PROPN
ijtc-1842	23	19	2	2	NUM
ijtc-1842	23	20	|	|	ADV
ijtc-1842	23	21	ilomata	ilomata	PROPN
ijtc-1842	23	22	international	international	ADJ
ijtc-1842	23	23	journal	journal	NOUN
ijtc-1842	23	24	of	of	ADP
ijtc-1842	23	25	tax	tax	PROPN
ijtc-1842	23	26	&	&	CCONJ
ijtc-1842	23	27	accounting	accounting	PROPN
ijtc-1842	23	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	23	29	the	the	DET
ijtc-1842	23	30	aim	aim	NOUN
ijtc-1842	23	31	of	of	ADP
ijtc-1842	23	32	establishing	establish	VERB
ijtc-1842	23	33	the	the	DET
ijtc-1842	23	34	tax	tax	NOUN
ijtc-1842	23	35	center	center	NOUN
ijtc-1842	23	36	is	be	AUX
ijtc-1842	23	37	to	to	PART
ijtc-1842	23	38	increase	increase	VERB
ijtc-1842	23	39	knowledge	knowledge	NOUN
ijtc-1842	23	40	and	and	CCONJ
ijtc-1842	23	41	awareness	awareness	NOUN
ijtc-1842	23	42	about	about	ADP
ijtc-1842	23	43	tax	tax	NOUN
ijtc-1842	23	44	rights	right	NOUN
ijtc-1842	23	45	and	and	CCONJ
ijtc-1842	23	46	obligations	obligation	NOUN
ijtc-1842	23	47	among	among	ADP
ijtc-1842	23	48	the	the	DET
ijtc-1842	23	49	public	public	NOUN
ijtc-1842	23	50	and	and	CCONJ
ijtc-1842	23	51	increase	increase	VERB
ijtc-1842	23	52	cooperation	cooperation	NOUN
ijtc-1842	23	53	and	and	CCONJ
ijtc-1842	23	54	partnerships	partnership	NOUN
ijtc-1842	23	55	between	between	ADP
ijtc-1842	23	56	the	the	DET
ijtc-1842	23	57	djp	djp	NOUN
ijtc-1842	23	58	and	and	CCONJ
ijtc-1842	23	59	universities	university	NOUN
ijtc-1842	23	60	.	.	PUNCT
ijtc-1842	24	1	the	the	DET
ijtc-1842	24	2	synergy	synergy	NOUN
ijtc-1842	24	3	between	between	ADP
ijtc-1842	24	4	the	the	DET
ijtc-1842	24	5	tax	tax	NOUN
ijtc-1842	24	6	center	center	NOUN
ijtc-1842	24	7	and	and	CCONJ
ijtc-1842	24	8	the	the	DET
ijtc-1842	24	9	directorate	directorate	ADJ
ijtc-1842	24	10	general	general	NOUN
ijtc-1842	24	11	of	of	ADP
ijtc-1842	24	12	taxes	taxis	NOUN
ijtc-1842	24	13	is	be	AUX
ijtc-1842	24	14	able	able	ADJ
ijtc-1842	24	15	to	to	PART
ijtc-1842	24	16	increase	increase	VERB
ijtc-1842	24	17	tax	tax	NOUN
ijtc-1842	24	18	awareness	awareness	NOUN
ijtc-1842	24	19	among	among	ADP
ijtc-1842	24	20	the	the	DET
ijtc-1842	24	21	public	public	NOUN
ijtc-1842	24	22	.	.	PUNCT
ijtc-1842	25	1	this	this	PRON
ijtc-1842	25	2	was	be	AUX
ijtc-1842	25	3	stated	state	VERB
ijtc-1842	25	4	by	by	ADP
ijtc-1842	25	5	nuraeni	nuraeni	PROPN
ijtc-1842	25	6	et	et	PROPN
ijtc-1842	25	7	al	al	PROPN
ijtc-1842	25	8	.	.	PROPN
ijtc-1842	26	1	(	(	PUNCT
ijtc-1842	26	2	2023	2023	NUM
ijtc-1842	26	3	)	)	PUNCT
ijtc-1842	26	4	that	that	PRON
ijtc-1842	26	5	gunadarma	gunadarma	VERB
ijtc-1842	26	6	university	university	NOUN
ijtc-1842	26	7	and	and	CCONJ
ijtc-1842	26	8	kpp	kpp	PROPN
ijtc-1842	26	9	pratama	pratama	NOUN
ijtc-1842	26	10	depok	depok	PROPN
ijtc-1842	26	11	succeeded	succeed	VERB
ijtc-1842	26	12	in	in	ADP
ijtc-1842	26	13	making	make	VERB
ijtc-1842	26	14	taxpayers	taxpayer	NOUN
ijtc-1842	26	15	aware	aware	ADJ
ijtc-1842	26	16	of	of	ADP
ijtc-1842	26	17	the	the	DET
ijtc-1842	26	18	importance	importance	NOUN
ijtc-1842	26	19	of	of	ADP
ijtc-1842	26	20	reporting	report	VERB
ijtc-1842	26	21	taxes	taxis	NOUN
ijtc-1842	26	22	by	by	ADP
ijtc-1842	26	23	looking	look	VERB
ijtc-1842	26	24	at	at	ADP
ijtc-1842	26	25	determination	determination	NOUN
ijtc-1842	26	26	as	as	ADP
ijtc-1842	26	27	an	an	DET
ijtc-1842	26	28	implementation	implementation	NOUN
ijtc-1842	26	29	of	of	ADP
ijtc-1842	26	30	strengthening	strengthen	VERB
ijtc-1842	26	31	responses	response	NOUN
ijtc-1842	26	32	in	in	ADP
ijtc-1842	26	33	communication	communication	NOUN
ijtc-1842	26	34	psychology	psychology	NOUN
ijtc-1842	26	35	.	.	PUNCT
ijtc-1842	27	1	the	the	DET
ijtc-1842	27	2	success	success	NOUN
ijtc-1842	27	3	of	of	ADP
ijtc-1842	27	4	this	this	DET
ijtc-1842	27	5	synergy	synergy	NOUN
ijtc-1842	27	6	can	can	AUX
ijtc-1842	27	7	be	be	AUX
ijtc-1842	27	8	seen	see	VERB
ijtc-1842	27	9	from	from	ADP
ijtc-1842	27	10	the	the	DET
ijtc-1842	27	11	trend	trend	NOUN
ijtc-1842	27	12	of	of	ADP
ijtc-1842	27	13	tax	tax	NOUN
ijtc-1842	27	14	reports	report	NOUN
ijtc-1842	27	15	collected	collect	VERB
ijtc-1842	27	16	by	by	ADP
ijtc-1842	27	17	kpp	kpp	PROPN
ijtc-1842	27	18	pratama	pratama	NOUN
ijtc-1842	27	19	depok	depok	PROPN
ijtc-1842	27	20	in	in	ADP
ijtc-1842	27	21	the	the	DET
ijtc-1842	27	22	last	last	ADJ
ijtc-1842	27	23	3	3	NUM
ijtc-1842	27	24	-	-	SYM
ijtc-1842	27	25	5	5	NUM
ijtc-1842	27	26	years	year	NOUN
ijtc-1842	27	27	in	in	ADP
ijtc-1842	27	28	collaboration	collaboration	NOUN
ijtc-1842	27	29	with	with	ADP
ijtc-1842	27	30	the	the	DET
ijtc-1842	27	31	gunadarma	gunadarma	NOUN
ijtc-1842	27	32	university	university	NOUN
ijtc-1842	27	33	tax	tax	NOUN
ijtc-1842	27	34	center	center	NOUN
ijtc-1842	27	35	.	.	PUNCT
ijtc-1842	28	1	furthermore	furthermore	ADV
ijtc-1842	28	2	,	,	PUNCT
ijtc-1842	28	3	putri	putri	PROPN
ijtc-1842	28	4	&	&	CCONJ
ijtc-1842	28	5	jannah	jannah	PROPN
ijtc-1842	28	6	(	(	PUNCT
ijtc-1842	28	7	2022	2022	NUM
ijtc-1842	28	8	)	)	PUNCT
ijtc-1842	28	9	revealed	reveal	VERB
ijtc-1842	28	10	that	that	SCONJ
ijtc-1842	28	11	there	there	PRON
ijtc-1842	28	12	is	be	VERB
ijtc-1842	28	13	a	a	DET
ijtc-1842	28	14	positive	positive	ADJ
ijtc-1842	28	15	relationship	relationship	NOUN
ijtc-1842	28	16	between	between	ADP
ijtc-1842	28	17	perceptions	perception	NOUN
ijtc-1842	28	18	of	of	ADP
ijtc-1842	28	19	tax	tax	NOUN
ijtc-1842	28	20	center	center	NOUN
ijtc-1842	28	21	services	service	NOUN
ijtc-1842	28	22	and	and	CCONJ
ijtc-1842	28	23	tax	tax	NOUN
ijtc-1842	28	24	compliance	compliance	NOUN
ijtc-1842	28	25	.	.	PUNCT
ijtc-1842	29	1	according	accord	VERB
ijtc-1842	29	2	to	to	ADP
ijtc-1842	29	3	sutantio	sutantio	NOUN
ijtc-1842	29	4	et	et	PROPN
ijtc-1842	29	5	al	al	PROPN
ijtc-1842	29	6	.	.	PROPN
ijtc-1842	30	1	(	(	PUNCT
ijtc-1842	30	2	2024	2024	NUM
ijtc-1842	30	3	)	)	PUNCT
ijtc-1842	30	4	,	,	PUNCT
ijtc-1842	30	5	as	as	ADP
ijtc-1842	30	6	part	part	NOUN
ijtc-1842	30	7	of	of	ADP
ijtc-1842	30	8	a	a	DET
ijtc-1842	30	9	bureaucratic	bureaucratic	ADJ
ijtc-1842	30	10	reform	reform	NOUN
ijtc-1842	30	11	strategy	strategy	NOUN
ijtc-1842	30	12	,	,	PUNCT
ijtc-1842	30	13	has	have	AUX
ijtc-1842	30	14	contributed	contribute	VERB
ijtc-1842	30	15	greatly	greatly	ADV
ijtc-1842	30	16	to	to	ADP
ijtc-1842	30	17	bringing	bring	VERB
ijtc-1842	30	18	tax	tax	NOUN
ijtc-1842	30	19	education	education	NOUN
ijtc-1842	30	20	closer	close	ADV
ijtc-1842	30	21	to	to	ADP
ijtc-1842	30	22	the	the	DET
ijtc-1842	30	23	public	public	NOUN
ijtc-1842	30	24	and	and	CCONJ
ijtc-1842	30	25	answering	answer	VERB
ijtc-1842	30	26	the	the	DET
ijtc-1842	30	27	need	need	NOUN
ijtc-1842	30	28	for	for	ADP
ijtc-1842	30	29	fast	fast	ADJ
ijtc-1842	30	30	,	,	PUNCT
ijtc-1842	30	31	friendly	friendly	ADJ
ijtc-1842	30	32	and	and	CCONJ
ijtc-1842	30	33	accurate	accurate	ADJ
ijtc-1842	30	34	tax	tax	NOUN
ijtc-1842	30	35	services	service	NOUN
ijtc-1842	30	36	.	.	PUNCT
ijtc-1842	31	1	it	it	PRON
ijtc-1842	31	2	is	be	AUX
ijtc-1842	31	3	believed	believe	VERB
ijtc-1842	31	4	that	that	SCONJ
ijtc-1842	31	5	the	the	DET
ijtc-1842	31	6	tax	tax	NOUN
ijtc-1842	31	7	center	center	NOUN
ijtc-1842	31	8	is	be	AUX
ijtc-1842	31	9	also	also	ADV
ijtc-1842	31	10	the	the	DET
ijtc-1842	31	11	face	face	NOUN
ijtc-1842	31	12	of	of	ADP
ijtc-1842	31	13	the	the	DET
ijtc-1842	31	14	directorate	directorate	ADJ
ijtc-1842	31	15	general	general	NOUN
ijtc-1842	31	16	of	of	ADP
ijtc-1842	31	17	taxes	taxis	NOUN
ijtc-1842	31	18	,	,	PUNCT
ijtc-1842	31	19	the	the	DET
ijtc-1842	31	20	services	service	NOUN
ijtc-1842	31	21	provided	provide	VERB
ijtc-1842	31	22	are	be	AUX
ijtc-1842	31	23	able	able	ADJ
ijtc-1842	31	24	to	to	PART
ijtc-1842	31	25	have	have	VERB
ijtc-1842	31	26	a	a	DET
ijtc-1842	31	27	positive	positive	ADJ
ijtc-1842	31	28	influence	influence	NOUN
ijtc-1842	31	29	on	on	ADP
ijtc-1842	31	30	taxpayers	taxpayer	NOUN
ijtc-1842	31	31	in	in	ADP
ijtc-1842	31	32	fulfilling	fulfil	VERB
ijtc-1842	31	33	their	their	PRON
ijtc-1842	31	34	tax	tax	NOUN
ijtc-1842	31	35	obligations	obligation	NOUN
ijtc-1842	31	36	.	.	PUNCT
ijtc-1842	32	1	tax	tax	NOUN
ijtc-1842	32	2	clinics	clinic	NOUN
ijtc-1842	32	3	involving	involve	VERB
ijtc-1842	32	4	students	student	NOUN
ijtc-1842	32	5	as	as	SCONJ
ijtc-1842	32	6	volunteers	volunteer	NOUN
ijtc-1842	32	7	are	be	AUX
ijtc-1842	32	8	currently	currently	ADV
ijtc-1842	32	9	being	be	AUX
ijtc-1842	32	10	implemented	implement	VERB
ijtc-1842	32	11	in	in	ADP
ijtc-1842	32	12	several	several	ADJ
ijtc-1842	32	13	countries	country	NOUN
ijtc-1842	32	14	.	.	PUNCT
ijtc-1842	33	1	for	for	ADP
ijtc-1842	33	2	example	example	NOUN
ijtc-1842	33	3	,	,	PUNCT
ijtc-1842	33	4	the	the	DET
ijtc-1842	33	5	australian	australian	ADJ
ijtc-1842	33	6	government	government	NOUN
ijtc-1842	33	7	has	have	VERB
ijtc-1842	33	8	a	a	DET
ijtc-1842	33	9	national	national	ADJ
ijtc-1842	33	10	tax	tax	NOUN
ijtc-1842	33	11	clinic	clinic	NOUN
ijtc-1842	33	12	program	program	NOUN
ijtc-1842	33	13	,	,	PUNCT
ijtc-1842	33	14	which	which	PRON
ijtc-1842	33	15	provides	provide	VERB
ijtc-1842	33	16	free	free	ADJ
ijtc-1842	33	17	tax	tax	NOUN
ijtc-1842	33	18	services	service	NOUN
ijtc-1842	33	19	operated	operate	VERB
ijtc-1842	33	20	by	by	ADP
ijtc-1842	33	21	educational	educational	ADJ
ijtc-1842	33	22	institutions	institution	NOUN
ijtc-1842	33	23	(	(	PUNCT
ijtc-1842	33	24	government	government	NOUN
ijtc-1842	33	25	,	,	PUNCT
ijtc-1842	33	26	2003	2003	NUM
ijtc-1842	33	27	)	)	PUNCT
ijtc-1842	33	28	.	.	PUNCT
ijtc-1842	34	1	this	this	PRON
ijtc-1842	34	2	demonstrates	demonstrate	VERB
ijtc-1842	34	3	that	that	SCONJ
ijtc-1842	34	4	programs	program	NOUN
ijtc-1842	34	5	involving	involve	VERB
ijtc-1842	34	6	educational	educational	ADJ
ijtc-1842	34	7	institutions	institution	NOUN
ijtc-1842	34	8	can	can	AUX
ijtc-1842	34	9	be	be	AUX
ijtc-1842	34	10	a	a	DET
ijtc-1842	34	11	strategy	strategy	NOUN
ijtc-1842	34	12	for	for	ADP
ijtc-1842	34	13	improving	improve	VERB
ijtc-1842	34	14	tax	tax	NOUN
ijtc-1842	34	15	literacy	literacy	NOUN
ijtc-1842	34	16	and	and	CCONJ
ijtc-1842	34	17	compliance	compliance	NOUN
ijtc-1842	34	18	.	.	PUNCT
ijtc-1842	35	1	this	this	DET
ijtc-1842	35	2	research	research	NOUN
ijtc-1842	35	3	,	,	PUNCT
ijtc-1842	35	4	focused	focus	VERB
ijtc-1842	35	5	on	on	ADP
ijtc-1842	35	6	the	the	DET
ijtc-1842	35	7	pkn	pkn	PROPN
ijtc-1842	35	8	stan	stan	PROPN
ijtc-1842	35	9	tax	tax	PROPN
ijtc-1842	35	10	clinic	clinic	PROPN
ijtc-1842	35	11	,	,	PUNCT
ijtc-1842	35	12	contributes	contribute	VERB
ijtc-1842	35	13	to	to	ADP
ijtc-1842	35	14	the	the	DET
ijtc-1842	35	15	growing	grow	VERB
ijtc-1842	35	16	literature	literature	NOUN
ijtc-1842	35	17	on	on	ADP
ijtc-1842	35	18	evaluating	evaluate	VERB
ijtc-1842	35	19	volunteer	volunteer	NOUN
ijtc-1842	35	20	-	-	PUNCT
ijtc-1842	35	21	based	base	VERB
ijtc-1842	35	22	services	service	NOUN
ijtc-1842	35	23	in	in	ADP
ijtc-1842	35	24	higher	high	ADJ
ijtc-1842	35	25	education	education	NOUN
ijtc-1842	35	26	settings	setting	NOUN
ijtc-1842	35	27	,	,	PUNCT
ijtc-1842	35	28	particularly	particularly	ADV
ijtc-1842	35	29	in	in	ADP
ijtc-1842	35	30	indonesia	indonesia	PROPN
ijtc-1842	35	31	.	.	PUNCT
ijtc-1842	36	1	various	various	ADJ
ijtc-1842	36	2	forms	form	NOUN
ijtc-1842	36	3	of	of	ADP
ijtc-1842	36	4	services	service	NOUN
ijtc-1842	36	5	are	be	AUX
ijtc-1842	36	6	provided	provide	VERB
ijtc-1842	36	7	by	by	ADP
ijtc-1842	36	8	each	each	DET
ijtc-1842	36	9	tax	tax	NOUN
ijtc-1842	36	10	center	center	NOUN
ijtc-1842	36	11	to	to	ADP
ijtc-1842	36	12	the	the	DET
ijtc-1842	36	13	public	public	NOUN
ijtc-1842	36	14	is	be	AUX
ijtc-1842	36	15	of	of	ADP
ijtc-1842	36	16	course	course	NOUN
ijtc-1842	36	17	not	not	PART
ijtc-1842	36	18	the	the	DET
ijtc-1842	36	19	same	same	ADJ
ijtc-1842	36	20	.	.	PUNCT
ijtc-1842	37	1	several	several	ADJ
ijtc-1842	37	2	tax	tax	NOUN
ijtc-1842	37	3	centers	center	NOUN
ijtc-1842	37	4	have	have	AUX
ijtc-1842	37	5	opened	open	VERB
ijtc-1842	37	6	consultation	consultation	NOUN
ijtc-1842	37	7	rooms	room	NOUN
ijtc-1842	37	8	to	to	ADP
ijtc-1842	37	9	the	the	DET
ijtc-1842	37	10	community	community	NOUN
ijtc-1842	37	11	,	,	PUNCT
ijtc-1842	37	12	as	as	SCONJ
ijtc-1842	37	13	done	do	VERB
ijtc-1842	37	14	by	by	ADP
ijtc-1842	37	15	fiatri	fiatri	PROPN
ijtc-1842	37	16	et	et	PROPN
ijtc-1842	37	17	al	al	PROPN
ijtc-1842	37	18	.	.	PROPN
ijtc-1842	38	1	(	(	PUNCT
ijtc-1842	38	2	2022	2022	NUM
ijtc-1842	38	3	)	)	PUNCT
ijtc-1842	38	4	at	at	ADP
ijtc-1842	38	5	stiami	stiami	NOUN
ijtc-1842	38	6	,	,	PUNCT
ijtc-1842	38	7	hutabarat	hutabarat	PROPN
ijtc-1842	38	8	et	et	PROPN
ijtc-1842	38	9	al	al	PROPN
ijtc-1842	38	10	.	.	PROPN
ijtc-1842	39	1	(	(	PUNCT
ijtc-1842	39	2	2024	2024	NUM
ijtc-1842	39	3	)	)	PUNCT
ijtc-1842	39	4	at	at	ADP
ijtc-1842	39	5	uki	uki	PROPN
ijtc-1842	39	6	,	,	PUNCT
ijtc-1842	39	7	nandiroh	nandiroh	PROPN
ijtc-1842	39	8	&	&	CCONJ
ijtc-1842	39	9	hariri	hariri	PROPN
ijtc-1842	39	10	(	(	PUNCT
ijtc-1842	39	11	2021	2021	NUM
ijtc-1842	39	12	)	)	PUNCT
ijtc-1842	39	13	at	at	ADP
ijtc-1842	39	14	unisma	unisma	ADJ
ijtc-1842	39	15	.	.	PUNCT
ijtc-1842	40	1	apart	apart	ADV
ijtc-1842	40	2	from	from	ADP
ijtc-1842	40	3	the	the	DET
ijtc-1842	40	4	consultation	consultation	NOUN
ijtc-1842	40	5	room	room	NOUN
ijtc-1842	40	6	,	,	PUNCT
ijtc-1842	40	7	the	the	DET
ijtc-1842	40	8	tax	tax	NOUN
ijtc-1842	40	9	volunteer	volunteer	NOUN
ijtc-1842	40	10	program	program	NOUN
ijtc-1842	40	11	organized	organize	VERB
ijtc-1842	40	12	by	by	ADP
ijtc-1842	40	13	the	the	DET
ijtc-1842	40	14	tax	tax	NOUN
ijtc-1842	40	15	center	center	NOUN
ijtc-1842	40	16	in	in	ADP
ijtc-1842	40	17	partnership	partnership	NOUN
ijtc-1842	40	18	with	with	ADP
ijtc-1842	40	19	the	the	DET
ijtc-1842	40	20	djp	djp	PROPN
ijtc-1842	40	21	is	be	AUX
ijtc-1842	40	22	also	also	ADV
ijtc-1842	40	23	an	an	DET
ijtc-1842	40	24	important	important	ADJ
ijtc-1842	40	25	program	program	NOUN
ijtc-1842	40	26	(	(	PUNCT
ijtc-1842	40	27	sastia	sastia	PROPN
ijtc-1842	40	28	et	et	PROPN
ijtc-1842	40	29	al	al	PROPN
ijtc-1842	40	30	.	.	PROPN
ijtc-1842	40	31	,	,	PUNCT
ijtc-1842	40	32	2023	2023	NUM
ijtc-1842	40	33	)	)	PUNCT
ijtc-1842	40	34	.	.	PUNCT
ijtc-1842	41	1	based	base	VERB
ijtc-1842	41	2	on	on	ADP
ijtc-1842	41	3	research	research	NOUN
ijtc-1842	41	4	conducted	conduct	VERB
ijtc-1842	41	5	by	by	ADP
ijtc-1842	41	6	yasa	yasa	PROPN
ijtc-1842	41	7	&	&	CCONJ
ijtc-1842	41	8	dkk	dkk	PROPN
ijtc-1842	41	9	(	(	PUNCT
ijtc-1842	41	10	2021	2021	NUM
ijtc-1842	41	11	)	)	PUNCT
ijtc-1842	41	12	,	,	PUNCT
ijtc-1842	41	13	assistance	assistance	NOUN
ijtc-1842	41	14	provided	provide	VERB
ijtc-1842	41	15	by	by	ADP
ijtc-1842	41	16	tax	tax	NOUN
ijtc-1842	41	17	volunteers	volunteer	NOUN
ijtc-1842	41	18	really	really	ADV
ijtc-1842	41	19	helps	help	VERB
ijtc-1842	41	20	taxpayers	taxpayer	NOUN
ijtc-1842	41	21	understand	understand	VERB
ijtc-1842	41	22	and	and	CCONJ
ijtc-1842	41	23	carry	carry	VERB
ijtc-1842	41	24	out	out	ADP
ijtc-1842	41	25	their	their	PRON
ijtc-1842	41	26	tax	tax	NOUN
ijtc-1842	41	27	obligations	obligation	NOUN
ijtc-1842	41	28	.	.	PUNCT
ijtc-1842	42	1	apart	apart	ADV
ijtc-1842	42	2	from	from	ADP
ijtc-1842	42	3	that	that	PRON
ijtc-1842	42	4	,	,	PUNCT
ijtc-1842	42	5	faisol	faisol	NOUN
ijtc-1842	42	6	&	&	CCONJ
ijtc-1842	42	7	andini	andini	PROPN
ijtc-1842	42	8	(	(	PUNCT
ijtc-1842	42	9	2019	2019	NUM
ijtc-1842	42	10	)	)	PUNCT
ijtc-1842	42	11	emphasized	emphasize	VERB
ijtc-1842	42	12	that	that	SCONJ
ijtc-1842	42	13	tax	tax	NOUN
ijtc-1842	42	14	volunteers	volunteer	NOUN
ijtc-1842	42	15	have	have	VERB
ijtc-1842	42	16	an	an	DET
ijtc-1842	42	17	important	important	ADJ
ijtc-1842	42	18	role	role	NOUN
ijtc-1842	42	19	in	in	ADP
ijtc-1842	42	20	assisting	assist	VERB
ijtc-1842	42	21	with	with	ADP
ijtc-1842	42	22	tax	tax	NOUN
ijtc-1842	42	23	reporting	reporting	NOUN
ijtc-1842	42	24	,	,	PUNCT
ijtc-1842	42	25	both	both	CCONJ
ijtc-1842	42	26	individually	individually	ADV
ijtc-1842	42	27	and	and	CCONJ
ijtc-1842	42	28	in	in	ADP
ijtc-1842	42	29	groups	group	NOUN
ijtc-1842	42	30	so	so	SCONJ
ijtc-1842	42	31	that	that	SCONJ
ijtc-1842	42	32	they	they	PRON
ijtc-1842	42	33	can	can	AUX
ijtc-1842	42	34	increase	increase	VERB
ijtc-1842	42	35	tax	tax	NOUN
ijtc-1842	42	36	compliance	compliance	NOUN
ijtc-1842	42	37	in	in	ADP
ijtc-1842	42	38	a	a	DET
ijtc-1842	42	39	sustainable	sustainable	ADJ
ijtc-1842	42	40	manner	manner	NOUN
ijtc-1842	42	41	.	.	PUNCT
ijtc-1842	43	1	increasing	increase	VERB
ijtc-1842	43	2	tax	tax	NOUN
ijtc-1842	43	3	compliance	compliance	NOUN
ijtc-1842	43	4	will	will	AUX
ijtc-1842	43	5	affect	affect	VERB
ijtc-1842	43	6	state	state	NOUN
ijtc-1842	43	7	revenues	revenue	NOUN
ijtc-1842	43	8	and	and	CCONJ
ijtc-1842	43	9	have	have	VERB
ijtc-1842	43	10	a	a	DET
ijtc-1842	43	11	positive	positive	ADJ
ijtc-1842	43	12	impact	impact	NOUN
ijtc-1842	43	13	on	on	ADP
ijtc-1842	43	14	the	the	DET
ijtc-1842	43	15	country	country	NOUN
ijtc-1842	43	16	considering	consider	VERB
ijtc-1842	43	17	that	that	SCONJ
ijtc-1842	43	18	taxes	taxis	NOUN
ijtc-1842	43	19	are	be	AUX
ijtc-1842	43	20	a	a	DET
ijtc-1842	43	21	source	source	NOUN
ijtc-1842	43	22	of	of	ADP
ijtc-1842	43	23	funding	funding	NOUN
ijtc-1842	43	24	for	for	ADP
ijtc-1842	43	25	national	national	ADJ
ijtc-1842	43	26	development	development	PROPN
ijtc-1842	43	27	(	(	PUNCT
ijtc-1842	43	28	hamdan	hamdan	PROPN
ijtc-1842	43	29	,	,	PUNCT
ijtc-1842	43	30	2021	2021	NUM
ijtc-1842	43	31	)	)	PUNCT
ijtc-1842	43	32	.	.	PUNCT
ijtc-1842	44	1	at	at	ADP
ijtc-1842	44	2	pkn	pkn	PROPN
ijtc-1842	44	3	stan	stan	PROPN
ijtc-1842	44	4	,	,	PUNCT
ijtc-1842	44	5	one	one	NUM
ijtc-1842	44	6	of	of	ADP
ijtc-1842	44	7	the	the	DET
ijtc-1842	44	8	service	service	NOUN
ijtc-1842	44	9	forums	forum	NOUN
ijtc-1842	44	10	established	establish	VERB
ijtc-1842	44	11	is	be	AUX
ijtc-1842	44	12	the	the	DET
ijtc-1842	44	13	tax	tax	NOUN
ijtc-1842	44	14	clinic	clinic	NOUN
ijtc-1842	44	15	,	,	PUNCT
ijtc-1842	44	16	which	which	PRON
ijtc-1842	44	17	is	be	AUX
ijtc-1842	44	18	a	a	DET
ijtc-1842	44	19	part	part	NOUN
ijtc-1842	44	20	of	of	ADP
ijtc-1842	44	21	the	the	DET
ijtc-1842	44	22	pkn	pkn	PROPN
ijtc-1842	44	23	stan	stan	PROPN
ijtc-1842	44	24	tax	tax	PROPN
ijtc-1842	44	25	center	center	NOUN
ijtc-1842	44	26	.	.	PUNCT
ijtc-1842	45	1	the	the	DET
ijtc-1842	45	2	tax	tax	NOUN
ijtc-1842	45	3	clinic	clinic	NOUN
ijtc-1842	45	4	was	be	AUX
ijtc-1842	45	5	inaugurated	inaugurate	VERB
ijtc-1842	45	6	on	on	ADP
ijtc-1842	45	7	december	december	PROPN
ijtc-1842	45	8	8	8	NUM
ijtc-1842	45	9	,	,	PUNCT
ijtc-1842	45	10	2023	2023	NUM
ijtc-1842	45	11	,	,	PUNCT
ijtc-1842	45	12	by	by	ADP
ijtc-1842	45	13	the	the	DET
ijtc-1842	45	14	head	head	NOUN
ijtc-1842	45	15	of	of	ADP
ijtc-1842	45	16	the	the	DET
ijtc-1842	45	17	dgt	dgt	PROPN
ijtc-1842	45	18	regional	regional	ADJ
ijtc-1842	45	19	office	office	NOUN
ijtc-1842	45	20	of	of	ADP
ijtc-1842	45	21	banten	banten	PROPN
ijtc-1842	45	22	,	,	PUNCT
ijtc-1842	45	23	the	the	DET
ijtc-1842	45	24	head	head	NOUN
ijtc-1842	45	25	of	of	ADP
ijtc-1842	45	26	the	the	DET
ijtc-1842	45	27	pondok	pondok	PROPN
ijtc-1842	45	28	aren	aren	VERB
ijtc-1842	45	29	tax	tax	NOUN
ijtc-1842	45	30	office	office	NOUN
ijtc-1842	45	31	,	,	PUNCT
ijtc-1842	45	32	and	and	CCONJ
ijtc-1842	45	33	the	the	DET
ijtc-1842	45	34	head	head	NOUN
ijtc-1842	45	35	of	of	ADP
ijtc-1842	45	36	the	the	DET
ijtc-1842	45	37	pkn	pkn	PROPN
ijtc-1842	45	38	stan	stan	PROPN
ijtc-1842	45	39	diploma	diploma	PROPN
ijtc-1842	45	40	iii	iii	PROPN
ijtc-1842	45	41	in	in	ADP
ijtc-1842	45	42	taxation	taxation	NOUN
ijtc-1842	45	43	program	program	NOUN
ijtc-1842	45	44	.	.	PUNCT
ijtc-1842	46	1	the	the	DET
ijtc-1842	46	2	tax	tax	NOUN
ijtc-1842	46	3	clinic	clinic	NOUN
ijtc-1842	46	4	has	have	VERB
ijtc-1842	46	5	several	several	ADJ
ijtc-1842	46	6	roles	role	NOUN
ijtc-1842	46	7	,	,	PUNCT
ijtc-1842	46	8	namely	namely	ADV
ijtc-1842	46	9	providing	provide	VERB
ijtc-1842	46	10	tax	tax	NOUN
ijtc-1842	46	11	consultation	consultation	NOUN
ijtc-1842	46	12	and	and	CCONJ
ijtc-1842	46	13	education	education	NOUN
ijtc-1842	46	14	for	for	ADP
ijtc-1842	46	15	the	the	DET
ijtc-1842	46	16	public	public	ADJ
ijtc-1842	46	17	and	and	CCONJ
ijtc-1842	46	18	students	student	NOUN
ijtc-1842	46	19	.	.	PUNCT
ijtc-1842	47	1	this	this	DET
ijtc-1842	47	2	consultation	consultation	NOUN
ijtc-1842	47	3	activity	activity	NOUN
ijtc-1842	47	4	is	be	AUX
ijtc-1842	47	5	carried	carry	VERB
ijtc-1842	47	6	out	out	ADP
ijtc-1842	47	7	face	face	NOUN
ijtc-1842	47	8	to	to	ADP
ijtc-1842	47	9	face	face	NOUN
ijtc-1842	47	10	(	(	PUNCT
ijtc-1842	47	11	offline	offline	ADJ
ijtc-1842	47	12	)	)	PUNCT
ijtc-1842	47	13	or	or	CCONJ
ijtc-1842	47	14	online	online	NOUN
ijtc-1842	47	15	.	.	PUNCT
ijtc-1842	48	1	the	the	DET
ijtc-1842	48	2	tax	tax	NOUN
ijtc-1842	48	3	clinic	clinic	NOUN
ijtc-1842	48	4	also	also	ADV
ijtc-1842	48	5	facilitates	facilitate	VERB
ijtc-1842	48	6	students	student	NOUN
ijtc-1842	48	7	to	to	PART
ijtc-1842	48	8	directly	directly	ADV
ijtc-1842	48	9	practice	practice	VERB
ijtc-1842	48	10	the	the	DET
ijtc-1842	48	11	knowledge	knowledge	NOUN
ijtc-1842	48	12	gained	gain	VERB
ijtc-1842	48	13	during	during	ADP
ijtc-1842	48	14	college	college	NOUN
ijtc-1842	48	15	.	.	PUNCT
ijtc-1842	49	1	the	the	DET
ijtc-1842	49	2	pkn	pkn	PROPN
ijtc-1842	49	3	stan	stan	PROPN
ijtc-1842	49	4	tax	tax	PROPN
ijtc-1842	49	5	clinic	clinic	PROPN
ijtc-1842	49	6	has	have	VERB
ijtc-1842	49	7	a	a	DET
ijtc-1842	49	8	special	special	ADJ
ijtc-1842	49	9	desk	desk	NOUN
ijtc-1842	49	10	at	at	ADP
ijtc-1842	49	11	kpp	kpp	PROPN
ijtc-1842	49	12	prama	prama	PROPN
ijtc-1842	49	13	pondok	pondok	PROPN
ijtc-1842	49	14	aren	aren	VERB
ijtc-1842	49	15	to	to	PART
ijtc-1842	49	16	provide	provide	VERB
ijtc-1842	49	17	services	service	NOUN
ijtc-1842	49	18	directly	directly	ADV
ijtc-1842	49	19	to	to	ADP
ijtc-1842	49	20	taxpayers	taxpayer	NOUN
ijtc-1842	49	21	.	.	PUNCT
ijtc-1842	50	1	tax	tax	NOUN
ijtc-1842	50	2	clinic	clinic	NOUN
ijtc-1842	50	3	volunteers	volunteer	NOUN
ijtc-1842	50	4	directly	directly	ADV
ijtc-1842	50	5	serve	serve	VERB
ijtc-1842	50	6	taxpayers	taxpayer	NOUN
ijtc-1842	50	7	who	who	PRON
ijtc-1842	50	8	come	come	VERB
ijtc-1842	50	9	to	to	ADP
ijtc-1842	50	10	the	the	DET
ijtc-1842	50	11	kpp	kpp	PROPN
ijtc-1842	50	12	to	to	PART
ijtc-1842	50	13	carry	carry	VERB
ijtc-1842	50	14	out	out	ADP
ijtc-1842	50	15	nik	nik	PROPN
ijtc-1842	50	16	matching	matching	NOUN
ijtc-1842	50	17	,	,	PUNCT
ijtc-1842	50	18	creating	create	VERB
ijtc-1842	50	19	billing	billing	NOUN
ijtc-1842	50	20	codes	code	NOUN
ijtc-1842	50	21	and	and	CCONJ
ijtc-1842	50	22	other	other	ADJ
ijtc-1842	50	23	matters	matter	NOUN
ijtc-1842	50	24	related	relate	VERB
ijtc-1842	50	25	to	to	ADP
ijtc-1842	50	26	tax	tax	NOUN
ijtc-1842	50	27	administration	administration	NOUN
ijtc-1842	50	28	.	.	PUNCT
ijtc-1842	51	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	51	2	analysis	analysis	NOUN
ijtc-1842	51	3	of	of	ADP
ijtc-1842	51	4	the	the	DET
ijtc-1842	51	5	quality	quality	NOUN
ijtc-1842	51	6	of	of	ADP
ijtc-1842	51	7	pkn	pkn	PROPN
ijtc-1842	51	8	stan	stan	PROPN
ijtc-1842	51	9	tax	tax	PROPN
ijtc-1842	51	10	clinic	clinic	PROPN
ijtc-1842	51	11	services	service	NOUN
ijtc-1842	51	12	budiarsih	budiarsih	NOUN
ijtc-1842	51	13	and	and	CCONJ
ijtc-1842	51	14	liyana	liyana	PROPN
ijtc-1842	51	15	3	3	NUM
ijtc-1842	51	16	|	|	ADV
ijtc-1842	51	17	ilomata	ilomata	PROPN
ijtc-1842	51	18	international	international	ADJ
ijtc-1842	51	19	journal	journal	NOUN
ijtc-1842	51	20	of	of	ADP
ijtc-1842	51	21	tax	tax	PROPN
ijtc-1842	51	22	&	&	CCONJ
ijtc-1842	51	23	accounting	accounting	NOUN
ijtc-1842	51	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1842	51	25	in	in	ADP
ijtc-1842	51	26	providing	provide	VERB
ijtc-1842	51	27	public	public	ADJ
ijtc-1842	51	28	services	service	NOUN
ijtc-1842	51	29	,	,	PUNCT
ijtc-1842	51	30	service	service	NOUN
ijtc-1842	51	31	quality	quality	NOUN
ijtc-1842	51	32	is	be	AUX
ijtc-1842	51	33	an	an	DET
ijtc-1842	51	34	important	important	ADJ
ijtc-1842	51	35	benchmark	benchmark	NOUN
ijtc-1842	51	36	for	for	ADP
ijtc-1842	51	37	the	the	DET
ijtc-1842	51	38	success	success	NOUN
ijtc-1842	51	39	of	of	ADP
ijtc-1842	51	40	public	public	ADJ
ijtc-1842	51	41	organizations	organization	NOUN
ijtc-1842	51	42	.	.	PUNCT
ijtc-1842	52	1	according	accord	VERB
ijtc-1842	52	2	to	to	ADP
ijtc-1842	52	3	widanti	widanti	PROPN
ijtc-1842	52	4	(	(	PUNCT
ijtc-1842	52	5	2022	2022	NUM
ijtc-1842	52	6	)	)	PUNCT
ijtc-1842	52	7	,	,	PUNCT
ijtc-1842	52	8	public	public	ADJ
ijtc-1842	52	9	services	service	NOUN
ijtc-1842	52	10	are	be	AUX
ijtc-1842	52	11	a	a	DET
ijtc-1842	52	12	series	series	NOUN
ijtc-1842	52	13	of	of	ADP
ijtc-1842	52	14	activities	activity	NOUN
ijtc-1842	52	15	carried	carry	VERB
ijtc-1842	52	16	out	out	ADP
ijtc-1842	52	17	to	to	PART
ijtc-1842	52	18	meet	meet	VERB
ijtc-1842	52	19	community	community	NOUN
ijtc-1842	52	20	needs	need	NOUN
ijtc-1842	52	21	in	in	ADP
ijtc-1842	52	22	accordance	accordance	NOUN
ijtc-1842	52	23	with	with	ADP
ijtc-1842	52	24	applicable	applicable	ADJ
ijtc-1842	52	25	regulations	regulation	NOUN
ijtc-1842	52	26	.	.	PUNCT
ijtc-1842	53	1	for	for	ADP
ijtc-1842	53	2	this	this	DET
ijtc-1842	53	3	reason	reason	NOUN
ijtc-1842	53	4	,	,	PUNCT
ijtc-1842	53	5	every	every	DET
ijtc-1842	53	6	public	public	ADJ
ijtc-1842	53	7	organization	organization	NOUN
ijtc-1842	53	8	needs	need	VERB
ijtc-1842	53	9	to	to	PART
ijtc-1842	53	10	evaluate	evaluate	VERB
ijtc-1842	53	11	service	service	NOUN
ijtc-1842	53	12	satisfaction	satisfaction	NOUN
ijtc-1842	53	13	so	so	SCONJ
ijtc-1842	53	14	that	that	SCONJ
ijtc-1842	53	15	it	it	PRON
ijtc-1842	53	16	can	can	AUX
ijtc-1842	53	17	continue	continue	VERB
ijtc-1842	53	18	to	to	PART
ijtc-1842	53	19	improve	improve	VERB
ijtc-1842	53	20	performance	performance	NOUN
ijtc-1842	53	21	and	and	CCONJ
ijtc-1842	53	22	provide	provide	VERB
ijtc-1842	53	23	excellent	excellent	ADJ
ijtc-1842	53	24	service	service	NOUN
ijtc-1842	53	25	(	(	PUNCT
ijtc-1842	53	26	kusbudiyanto	kusbudiyanto	ADP
ijtc-1842	53	27	et	et	PROPN
ijtc-1842	53	28	al	al	PROPN
ijtc-1842	53	29	.	.	PROPN
ijtc-1842	53	30	,	,	PUNCT
ijtc-1842	53	31	2023	2023	NUM
ijtc-1842	53	32	)	)	PUNCT
ijtc-1842	53	33	.	.	PUNCT
ijtc-1842	54	1	excellent	excellent	ADJ
ijtc-1842	54	2	service	service	NOUN
ijtc-1842	54	3	is	be	AUX
ijtc-1842	54	4	service	service	NOUN
ijtc-1842	54	5	provided	provide	VERB
ijtc-1842	54	6	to	to	ADP
ijtc-1842	54	7	customers	customer	NOUN
ijtc-1842	54	8	(	(	PUNCT
ijtc-1842	54	9	the	the	DET
ijtc-1842	54	10	public	public	NOUN
ijtc-1842	54	11	)	)	PUNCT
ijtc-1842	54	12	at	at	ADP
ijtc-1842	54	13	least	least	ADJ
ijtc-1842	54	14	according	accord	VERB
ijtc-1842	54	15	to	to	ADP
ijtc-1842	54	16	service	service	NOUN
ijtc-1842	54	17	standards	standard	NOUN
ijtc-1842	54	18	,	,	PUNCT
ijtc-1842	54	19	namely	namely	ADV
ijtc-1842	54	20	fast	fast	ADJ
ijtc-1842	54	21	,	,	PUNCT
ijtc-1842	54	22	precise	precise	ADJ
ijtc-1842	54	23	,	,	PUNCT
ijtc-1842	54	24	accurate	accurate	ADJ
ijtc-1842	54	25	,	,	PUNCT
ijtc-1842	54	26	cheap	cheap	ADJ
ijtc-1842	54	27	and	and	CCONJ
ijtc-1842	54	28	friendly	friendly	ADJ
ijtc-1842	54	29	(	(	PUNCT
ijtc-1842	54	30	sedarmayanti	sedarmayanti	NOUN
ijtc-1842	54	31	,	,	PUNCT
ijtc-1842	54	32	2009	2009	NUM
ijtc-1842	54	33	)	)	PUNCT
ijtc-1842	54	34	.	.	PUNCT
ijtc-1842	55	1	excellent	excellent	ADJ
ijtc-1842	55	2	service	service	NOUN
ijtc-1842	55	3	has	have	VERB
ijtc-1842	55	4	the	the	DET
ijtc-1842	55	5	aim	aim	NOUN
ijtc-1842	55	6	of	of	ADP
ijtc-1842	55	7	providing	provide	VERB
ijtc-1842	55	8	satisfaction	satisfaction	NOUN
ijtc-1842	55	9	to	to	ADP
ijtc-1842	55	10	customers	customer	NOUN
ijtc-1842	55	11	,	,	PUNCT
ijtc-1842	55	12	namely	namely	ADV
ijtc-1842	55	13	in	in	ADP
ijtc-1842	55	14	accordance	accordance	NOUN
ijtc-1842	55	15	with	with	ADP
ijtc-1842	55	16	customer	customer	NOUN
ijtc-1842	55	17	expectations	expectation	NOUN
ijtc-1842	55	18	(	(	PUNCT
ijtc-1842	55	19	ismail	ismail	PROPN
ijtc-1842	55	20	&	&	CCONJ
ijtc-1842	55	21	s.	s.	PROPN
ijtc-1842	55	22	,	,	PUNCT
ijtc-1842	55	23	2010	2010	NUM
ijtc-1842	55	24	)	)	PUNCT
ijtc-1842	55	25	.	.	PUNCT
ijtc-1842	56	1	dwianika	dwianika	PROPN
ijtc-1842	56	2	et	et	PROPN
ijtc-1842	56	3	al	al	PROPN
ijtc-1842	56	4	.	.	PROPN
ijtc-1842	57	1	(	(	PUNCT
ijtc-1842	57	2	2018	2018	NUM
ijtc-1842	57	3	)	)	PUNCT
ijtc-1842	57	4	emphasizes	emphasize	VERB
ijtc-1842	57	5	the	the	DET
ijtc-1842	57	6	importance	importance	NOUN
ijtc-1842	57	7	of	of	ADP
ijtc-1842	57	8	excellent	excellent	ADJ
ijtc-1842	57	9	service	service	NOUN
ijtc-1842	57	10	as	as	ADP
ijtc-1842	57	11	one	one	NUM
ijtc-1842	57	12	of	of	ADP
ijtc-1842	57	13	the	the	DET
ijtc-1842	57	14	conditions	condition	NOUN
ijtc-1842	57	15	for	for	ADP
ijtc-1842	57	16	achieving	achieve	VERB
ijtc-1842	57	17	tax	tax	NOUN
ijtc-1842	57	18	revenue	revenue	NOUN
ijtc-1842	57	19	targets	target	NOUN
ijtc-1842	57	20	.	.	PUNCT
ijtc-1842	58	1	therefore	therefore	ADV
ijtc-1842	58	2	,	,	PUNCT
ijtc-1842	58	3	every	every	DET
ijtc-1842	58	4	public	public	ADJ
ijtc-1842	58	5	service	service	NOUN
ijtc-1842	58	6	organization	organization	NOUN
ijtc-1842	58	7	is	be	AUX
ijtc-1842	58	8	expected	expect	VERB
ijtc-1842	58	9	to	to	PART
ijtc-1842	58	10	be	be	AUX
ijtc-1842	58	11	able	able	ADJ
ijtc-1842	58	12	to	to	PART
ijtc-1842	58	13	improve	improve	VERB
ijtc-1842	58	14	the	the	DET
ijtc-1842	58	15	quality	quality	NOUN
ijtc-1842	58	16	of	of	ADP
ijtc-1842	58	17	its	its	PRON
ijtc-1842	58	18	services	service	NOUN
ijtc-1842	58	19	based	base	VERB
ijtc-1842	58	20	on	on	ADP
ijtc-1842	58	21	customer	customer	NOUN
ijtc-1842	58	22	needs	need	VERB
ijtc-1842	58	23	/	/	SYM
ijtc-1842	58	24	desires	desire	NOUN
ijtc-1842	58	25	.	.	PUNCT
ijtc-1842	59	1	excellent	excellent	ADJ
ijtc-1842	59	2	service	service	NOUN
ijtc-1842	59	3	has	have	VERB
ijtc-1842	59	4	the	the	DET
ijtc-1842	59	5	aim	aim	NOUN
ijtc-1842	59	6	of	of	ADP
ijtc-1842	59	7	providing	provide	VERB
ijtc-1842	59	8	satisfaction	satisfaction	NOUN
ijtc-1842	59	9	to	to	ADP
ijtc-1842	59	10	customers	customer	NOUN
ijtc-1842	59	11	,	,	PUNCT
ijtc-1842	59	12	namely	namely	ADV
ijtc-1842	59	13	in	in	ADP
ijtc-1842	59	14	accordance	accordance	NOUN
ijtc-1842	59	15	with	with	ADP
ijtc-1842	59	16	customer	customer	NOUN
ijtc-1842	59	17	expectations	expectation	NOUN
ijtc-1842	59	18	(	(	PUNCT
ijtc-1842	59	19	ismail	ismail	PROPN
ijtc-1842	59	20	&	&	CCONJ
ijtc-1842	59	21	s.	s.	PROPN
ijtc-1842	59	22	,	,	PUNCT
ijtc-1842	59	23	2010	2010	NUM
ijtc-1842	59	24	)	)	PUNCT
ijtc-1842	59	25	.	.	PUNCT
ijtc-1842	60	1	according	accord	VERB
ijtc-1842	60	2	to	to	ADP
ijtc-1842	60	3	berry	berry	NOUN
ijtc-1842	60	4	(	(	PUNCT
ijtc-1842	60	5	2012	2012	NUM
ijtc-1842	60	6	)	)	PUNCT
ijtc-1842	60	7	,	,	PUNCT
ijtc-1842	60	8	there	there	PRON
ijtc-1842	60	9	are	be	VERB
ijtc-1842	60	10	5	5	NUM
ijtc-1842	60	11	factors	factor	NOUN
ijtc-1842	60	12	that	that	PRON
ijtc-1842	60	13	can	can	AUX
ijtc-1842	60	14	influence	influence	VERB
ijtc-1842	60	15	service	service	NOUN
ijtc-1842	60	16	quality	quality	NOUN
ijtc-1842	60	17	,	,	PUNCT
ijtc-1842	60	18	namely	namely	ADV
ijtc-1842	60	19	the	the	DET
ijtc-1842	60	20	servqual	servqual	ADJ
ijtc-1842	60	21	theory	theory	NOUN
ijtc-1842	60	22	,	,	PUNCT
ijtc-1842	60	23	namely	namely	ADV
ijtc-1842	60	24	physical	physical	ADJ
ijtc-1842	60	25	evidence	evidence	NOUN
ijtc-1842	60	26	(	(	PUNCT
ijtc-1842	60	27	tangibles	tangible	NOUN
ijtc-1842	60	28	)	)	PUNCT
ijtc-1842	60	29	,	,	PUNCT
ijtc-1842	60	30	reliability	reliability	NOUN
ijtc-1842	60	31	(	(	PUNCT
ijtc-1842	60	32	reliability	reliability	NOUN
ijtc-1842	60	33	)	)	PUNCT
ijtc-1842	60	34	,	,	PUNCT
ijtc-1842	60	35	responsiveness	responsiveness	NOUN
ijtc-1842	60	36	(	(	PUNCT
ijtc-1842	60	37	responsiveness	responsiveness	NOUN
ijtc-1842	60	38	)	)	PUNCT
ijtc-1842	60	39	,	,	PUNCT
ijtc-1842	60	40	assurance	assurance	NOUN
ijtc-1842	60	41	(	(	PUNCT
ijtc-1842	60	42	assurance	assurance	NOUN
ijtc-1842	60	43	and	and	CCONJ
ijtc-1842	60	44	certainty	certainty	NOUN
ijtc-1842	60	45	)	)	PUNCT
ijtc-1842	60	46	and	and	CCONJ
ijtc-1842	60	47	empathy	empathy	NOUN
ijtc-1842	60	48	(	(	PUNCT
ijtc-1842	60	49	sincere	sincere	ADJ
ijtc-1842	60	50	concern	concern	NOUN
ijtc-1842	60	51	)	)	PUNCT
ijtc-1842	60	52	.	.	PUNCT
ijtc-1842	61	1	nurdin	nurdin	VERB
ijtc-1842	61	2	(	(	PUNCT
ijtc-1842	61	3	2010	2010	NUM
ijtc-1842	61	4	)	)	PUNCT
ijtc-1842	61	5	said	say	VERB
ijtc-1842	61	6	that	that	SCONJ
ijtc-1842	61	7	the	the	DET
ijtc-1842	61	8	process	process	NOUN
ijtc-1842	61	9	of	of	ADP
ijtc-1842	61	10	providing	provide	VERB
ijtc-1842	61	11	public	public	ADJ
ijtc-1842	61	12	services	service	NOUN
ijtc-1842	61	13	providing	provide	VERB
ijtc-1842	61	14	public	public	ADJ
ijtc-1842	61	15	services	service	NOUN
ijtc-1842	61	16	that	that	PRON
ijtc-1842	61	17	do	do	AUX
ijtc-1842	61	18	not	not	PART
ijtc-1842	61	19	yet	yet	ADV
ijtc-1842	61	20	have	have	VERB
ijtc-1842	61	21	adequate	adequate	ADJ
ijtc-1842	61	22	quality	quality	NOUN
ijtc-1842	61	23	is	be	AUX
ijtc-1842	61	24	characterized	characterize	VERB
ijtc-1842	61	25	by	by	ADP
ijtc-1842	61	26	various	various	ADJ
ijtc-1842	61	27	complaints	complaint	NOUN
ijtc-1842	61	28	from	from	ADP
ijtc-1842	61	29	the	the	DET
ijtc-1842	61	30	public	public	ADJ
ijtc-1842	61	31	/	/	SYM
ijtc-1842	61	32	customers	customer	NOUN
ijtc-1842	61	33	served	serve	VERB
ijtc-1842	61	34	.	.	PUNCT
ijtc-1842	62	1	according	accord	VERB
ijtc-1842	62	2	to	to	ADP
ijtc-1842	62	3	wasisistiono	wasisistiono	PROPN
ijtc-1842	62	4	&	&	CCONJ
ijtc-1842	62	5	rauf	rauf	PROPN
ijtc-1842	62	6	(	(	PUNCT
ijtc-1842	62	7	2014	2014	NUM
ijtc-1842	62	8	)	)	PUNCT
ijtc-1842	62	9	the	the	DET
ijtc-1842	62	10	level	level	NOUN
ijtc-1842	62	11	of	of	ADP
ijtc-1842	62	12	customer	customer	NOUN
ijtc-1842	62	13	satisfaction	satisfaction	NOUN
ijtc-1842	62	14	is	be	AUX
ijtc-1842	62	15	not	not	PART
ijtc-1842	62	16	merely	merely	ADV
ijtc-1842	62	17	measured	measure	VERB
ijtc-1842	62	18	by	by	ADP
ijtc-1842	62	19	the	the	DET
ijtc-1842	62	20	comparison	comparison	NOUN
ijtc-1842	62	21	of	of	ADP
ijtc-1842	62	22	costs	cost	NOUN
ijtc-1842	62	23	incurred	incur	VERB
ijtc-1842	62	24	by	by	ADP
ijtc-1842	62	25	customers	customer	NOUN
ijtc-1842	62	26	but	but	CCONJ
ijtc-1842	62	27	can	can	AUX
ijtc-1842	62	28	also	also	ADV
ijtc-1842	62	29	be	be	AUX
ijtc-1842	62	30	measured	measure	VERB
ijtc-1842	62	31	through	through	ADP
ijtc-1842	62	32	the	the	DET
ijtc-1842	62	33	benefits	benefit	NOUN
ijtc-1842	62	34	felt	feel	VERB
ijtc-1842	62	35	by	by	ADP
ijtc-1842	62	36	customers	customer	NOUN
ijtc-1842	62	37	.	.	PUNCT
ijtc-1842	63	1	the	the	DET
ijtc-1842	63	2	level	level	NOUN
ijtc-1842	63	3	of	of	ADP
ijtc-1842	63	4	public	public	ADJ
ijtc-1842	63	5	satisfaction	satisfaction	NOUN
ijtc-1842	63	6	is	be	AUX
ijtc-1842	63	7	closely	closely	ADV
ijtc-1842	63	8	related	relate	VERB
ijtc-1842	63	9	to	to	ADP
ijtc-1842	63	10	the	the	DET
ijtc-1842	63	11	level	level	NOUN
ijtc-1842	63	12	of	of	ADP
ijtc-1842	63	13	quality	quality	NOUN
ijtc-1842	63	14	of	of	ADP
ijtc-1842	63	15	public	public	ADJ
ijtc-1842	63	16	service	service	NOUN
ijtc-1842	63	17	delivery	delivery	NOUN
ijtc-1842	63	18	.	.	PUNCT
ijtc-1842	64	1	community	community	NOUN
ijtc-1842	64	2	satisfaction	satisfaction	NOUN
ijtc-1842	64	3	can	can	AUX
ijtc-1842	64	4	be	be	AUX
ijtc-1842	64	5	obtained	obtain	VERB
ijtc-1842	64	6	from	from	ADP
ijtc-1842	64	7	the	the	DET
ijtc-1842	64	8	results	result	NOUN
ijtc-1842	64	9	of	of	ADP
ijtc-1842	64	10	both	both	PRON
ijtc-1842	64	11	qualitative	qualitative	ADJ
ijtc-1842	64	12	and	and	CCONJ
ijtc-1842	64	13	quantitative	quantitative	ADJ
ijtc-1842	64	14	measurements	measurement	NOUN
ijtc-1842	64	15	of	of	ADP
ijtc-1842	64	16	community	community	NOUN
ijtc-1842	64	17	opinions	opinion	NOUN
ijtc-1842	64	18	in	in	ADP
ijtc-1842	64	19	obtaining	obtain	VERB
ijtc-1842	64	20	services	service	NOUN
ijtc-1842	64	21	from	from	ADP
ijtc-1842	64	22	public	public	ADJ
ijtc-1842	64	23	service	service	NOUN
ijtc-1842	64	24	providers	provider	NOUN
ijtc-1842	64	25	by	by	ADP
ijtc-1842	64	26	comparing	compare	VERB
ijtc-1842	64	27	community	community	NOUN
ijtc-1842	64	28	expectations	expectation	NOUN
ijtc-1842	64	29	and	and	CCONJ
ijtc-1842	64	30	needs	need	NOUN
ijtc-1842	64	31	(	(	PUNCT
ijtc-1842	64	32	adisasmita	adisasmita	NOUN
ijtc-1842	64	33	,	,	PUNCT
ijtc-1842	64	34	2011	2011	NUM
ijtc-1842	64	35	)	)	PUNCT
ijtc-1842	64	36	.	.	PUNCT
ijtc-1842	65	1	the	the	DET
ijtc-1842	65	2	pkn	pkn	PROPN
ijtc-1842	65	3	stan	stan	PROPN
ijtc-1842	65	4	tax	tax	PROPN
ijtc-1842	65	5	clinic	clinic	PROPN
ijtc-1842	65	6	service	service	NOUN
ijtc-1842	65	7	process	process	NOUN
ijtc-1842	65	8	began	begin	VERB
ijtc-1842	65	9	in	in	ADP
ijtc-1842	65	10	december	december	PROPN
ijtc-1842	65	11	2023	2023	NUM
ijtc-1842	65	12	by	by	ADP
ijtc-1842	65	13	pkn	pkn	PROPN
ijtc-1842	65	14	stan	stan	PROPN
ijtc-1842	65	15	students	student	NOUN
ijtc-1842	65	16	who	who	PRON
ijtc-1842	65	17	are	be	AUX
ijtc-1842	65	18	involved	involve	VERB
ijtc-1842	65	19	in	in	ADP
ijtc-1842	65	20	tax	tax	NOUN
ijtc-1842	65	21	clinic	clinic	NOUN
ijtc-1842	65	22	volunteers	volunteer	NOUN
ijtc-1842	65	23	.	.	PUNCT
ijtc-1842	66	1	on	on	ADP
ijtc-1842	66	2	average	average	ADJ
ijtc-1842	66	3	,	,	PUNCT
ijtc-1842	66	4	it	it	PRON
ijtc-1842	66	5	can	can	AUX
ijtc-1842	66	6	serve	serve	VERB
ijtc-1842	66	7	as	as	ADV
ijtc-1842	66	8	many	many	ADJ
ijtc-1842	66	9	as	as	ADP
ijtc-1842	66	10	300	300	NUM
ijtc-1842	66	11	taxpayers	taxpayer	NOUN
ijtc-1842	66	12	per	per	ADP
ijtc-1842	66	13	month	month	NOUN
ijtc-1842	66	14	with	with	ADP
ijtc-1842	66	15	various	various	ADJ
ijtc-1842	66	16	goals	goal	NOUN
ijtc-1842	66	17	and	and	CCONJ
ijtc-1842	66	18	problems	problem	NOUN
ijtc-1842	66	19	.	.	PUNCT
ijtc-1842	67	1	however	however	ADV
ijtc-1842	67	2	,	,	PUNCT
ijtc-1842	67	3	there	there	PRON
ijtc-1842	67	4	is	be	VERB
ijtc-1842	67	5	currently	currently	ADV
ijtc-1842	67	6	a	a	DET
ijtc-1842	67	7	lack	lack	NOUN
ijtc-1842	67	8	of	of	ADP
ijtc-1842	67	9	empirical	empirical	ADJ
ijtc-1842	67	10	evidence	evidence	NOUN
ijtc-1842	67	11	regarding	regard	VERB
ijtc-1842	67	12	the	the	DET
ijtc-1842	67	13	level	level	NOUN
ijtc-1842	67	14	of	of	ADP
ijtc-1842	67	15	taxpayer	taxpayer	NOUN
ijtc-1842	67	16	satisfaction	satisfaction	NOUN
ijtc-1842	67	17	with	with	ADP
ijtc-1842	67	18	the	the	DET
ijtc-1842	67	19	services	service	NOUN
ijtc-1842	67	20	provided	provide	VERB
ijtc-1842	67	21	by	by	ADP
ijtc-1842	67	22	the	the	DET
ijtc-1842	67	23	pkn	pkn	PROPN
ijtc-1842	67	24	stan	stan	PROPN
ijtc-1842	67	25	tax	tax	PROPN
ijtc-1842	67	26	clinic	clinic	PROPN
ijtc-1842	67	27	,	,	PUNCT
ijtc-1842	67	28	especially	especially	ADV
ijtc-1842	67	29	since	since	SCONJ
ijtc-1842	67	30	the	the	DET
ijtc-1842	67	31	launch	launch	NOUN
ijtc-1842	67	32	of	of	ADP
ijtc-1842	67	33	its	its	PRON
ijtc-1842	67	34	public	public	ADJ
ijtc-1842	67	35	services	service	NOUN
ijtc-1842	67	36	in	in	ADP
ijtc-1842	67	37	december	december	PROPN
ijtc-1842	67	38	2023	2023	NUM
ijtc-1842	67	39	.	.	PUNCT
ijtc-1842	68	1	this	this	PRON
ijtc-1842	68	2	raises	raise	VERB
ijtc-1842	68	3	key	key	ADJ
ijtc-1842	68	4	questions	question	NOUN
ijtc-1842	68	5	on	on	ADP
ijtc-1842	68	6	how	how	SCONJ
ijtc-1842	68	7	do	do	AUX
ijtc-1842	68	8	taxpayers	taxpayer	NOUN
ijtc-1842	68	9	perceive	perceive	VERB
ijtc-1842	68	10	the	the	DET
ijtc-1842	68	11	quality	quality	NOUN
ijtc-1842	68	12	services	service	NOUN
ijtc-1842	68	13	provided	provide	VERB
ijtc-1842	68	14	by	by	ADP
ijtc-1842	68	15	the	the	DET
ijtc-1842	68	16	pkn	pkn	PROPN
ijtc-1842	68	17	stan	stan	PROPN
ijtc-1842	68	18	tax	tax	PROPN
ijtc-1842	68	19	clinic	clinic	PROPN
ijtc-1842	68	20	based	base	VERB
ijtc-1842	68	21	on	on	ADP
ijtc-1842	68	22	the	the	DET
ijtc-1842	68	23	five	five	NUM
ijtc-1842	68	24	servqual	servqual	ADJ
ijtc-1842	68	25	dimensions	dimension	NOUN
ijtc-1842	68	26	and	and	CCONJ
ijtc-1842	68	27	which	which	DET
ijtc-1842	68	28	dimensions	dimension	NOUN
ijtc-1842	68	29	are	be	AUX
ijtc-1842	68	30	perceived	perceive	VERB
ijtc-1842	68	31	as	as	ADP
ijtc-1842	68	32	strengths	strength	NOUN
ijtc-1842	68	33	and	and	CCONJ
ijtc-1842	68	34	which	which	PRON
ijtc-1842	68	35	need	need	VERB
ijtc-1842	68	36	to	to	PART
ijtc-1842	68	37	be	be	AUX
ijtc-1842	68	38	improved	improve	VERB
ijtc-1842	68	39	.	.	PUNCT
ijtc-1842	69	1	najib	najib	NOUN
ijtc-1842	69	2	(	(	PUNCT
ijtc-1842	69	3	2013	2013	NUM
ijtc-1842	69	4	)	)	PUNCT
ijtc-1842	69	5	stated	state	VERB
ijtc-1842	69	6	that	that	SCONJ
ijtc-1842	69	7	the	the	DET
ijtc-1842	69	8	quality	quality	NOUN
ijtc-1842	69	9	of	of	ADP
ijtc-1842	69	10	tax	tax	NOUN
ijtc-1842	69	11	services	service	NOUN
ijtc-1842	69	12	aims	aim	VERB
ijtc-1842	69	13	to	to	PART
ijtc-1842	69	14	provide	provide	VERB
ijtc-1842	69	15	comfort	comfort	NOUN
ijtc-1842	69	16	,	,	PUNCT
ijtc-1842	69	17	security	security	NOUN
ijtc-1842	69	18	and	and	CCONJ
ijtc-1842	69	19	certainty	certainty	NOUN
ijtc-1842	69	20	for	for	ADP
ijtc-1842	69	21	taxpayers	taxpayer	NOUN
ijtc-1842	69	22	in	in	ADP
ijtc-1842	69	23	fulfilling	fulfil	VERB
ijtc-1842	69	24	their	their	PRON
ijtc-1842	69	25	tax	tax	NOUN
ijtc-1842	69	26	obligations	obligation	NOUN
ijtc-1842	69	27	.	.	PUNCT
ijtc-1842	70	1	if	if	SCONJ
ijtc-1842	70	2	the	the	DET
ijtc-1842	70	3	quality	quality	NOUN
ijtc-1842	70	4	of	of	ADP
ijtc-1842	70	5	service	service	NOUN
ijtc-1842	70	6	perceived	perceive	VERB
ijtc-1842	70	7	by	by	ADP
ijtc-1842	70	8	consumers	consumer	NOUN
ijtc-1842	70	9	is	be	AUX
ijtc-1842	70	10	the	the	DET
ijtc-1842	70	11	same	same	ADJ
ijtc-1842	70	12	or	or	CCONJ
ijtc-1842	70	13	exceeds	exceed	VERB
ijtc-1842	70	14	the	the	DET
ijtc-1842	70	15	quality	quality	NOUN
ijtc-1842	70	16	of	of	ADP
ijtc-1842	70	17	service	service	NOUN
ijtc-1842	70	18	expected	expect	VERB
ijtc-1842	70	19	by	by	ADP
ijtc-1842	70	20	consumers	consumer	NOUN
ijtc-1842	70	21	,	,	PUNCT
ijtc-1842	70	22	then	then	ADV
ijtc-1842	70	23	the	the	DET
ijtc-1842	70	24	service	service	NOUN
ijtc-1842	70	25	is	be	AUX
ijtc-1842	70	26	said	say	VERB
ijtc-1842	70	27	to	to	PART
ijtc-1842	70	28	be	be	AUX
ijtc-1842	70	29	satisfactory	satisfactory	ADJ
ijtc-1842	70	30	or	or	CCONJ
ijtc-1842	70	31	of	of	ADP
ijtc-1842	70	32	good	good	ADJ
ijtc-1842	70	33	quality	quality	NOUN
ijtc-1842	70	34	,	,	PUNCT
ijtc-1842	70	35	and	and	CCONJ
ijtc-1842	70	36	vice	vice	ADV
ijtc-1842	70	37	versa	versa	ADV
ijtc-1842	70	38	(	(	PUNCT
ijtc-1842	70	39	sapriadi	sapriadi	NOUN
ijtc-1842	70	40	,	,	PUNCT
ijtc-1842	70	41	2013	2013	NUM
ijtc-1842	70	42	)	)	PUNCT
ijtc-1842	70	43	.	.	PUNCT
ijtc-1842	71	1	previous	previous	ADJ
ijtc-1842	71	2	studies	study	NOUN
ijtc-1842	71	3	have	have	AUX
ijtc-1842	71	4	highlighted	highlight	VERB
ijtc-1842	71	5	the	the	DET
ijtc-1842	71	6	role	role	NOUN
ijtc-1842	71	7	of	of	ADP
ijtc-1842	71	8	tax	tax	NOUN
ijtc-1842	71	9	centers	center	NOUN
ijtc-1842	71	10	in	in	ADP
ijtc-1842	71	11	increasing	increase	VERB
ijtc-1842	71	12	tax	tax	NOUN
ijtc-1842	71	13	compliance	compliance	NOUN
ijtc-1842	71	14	such	such	ADJ
ijtc-1842	71	15	as	as	SCONJ
ijtc-1842	71	16	stated	state	VERB
ijtc-1842	71	17	by	by	ADP
ijtc-1842	71	18	putri	putri	PROPN
ijtc-1842	71	19	&	&	CCONJ
ijtc-1842	71	20	jannah	jannah	PROPN
ijtc-1842	71	21	(	(	PUNCT
ijtc-1842	71	22	2022	2022	NUM
ijtc-1842	71	23	)	)	PUNCT
ijtc-1842	71	24	that	that	SCONJ
ijtc-1842	71	25	the	the	DET
ijtc-1842	71	26	services	service	NOUN
ijtc-1842	71	27	provided	provide	VERB
ijtc-1842	71	28	by	by	ADP
ijtc-1842	71	29	the	the	DET
ijtc-1842	71	30	tax	tax	NOUN
ijtc-1842	71	31	center	center	NOUN
ijtc-1842	71	32	are	be	AUX
ijtc-1842	71	33	able	able	ADJ
ijtc-1842	71	34	to	to	PART
ijtc-1842	71	35	increase	increase	VERB
ijtc-1842	71	36	tax	tax	NOUN
ijtc-1842	71	37	compliance	compliance	NOUN
ijtc-1842	71	38	,	,	PUNCT
ijtc-1842	71	39	the	the	DET
ijtc-1842	71	40	study	study	NOUN
ijtc-1842	71	41	aims	aim	VERB
ijtc-1842	71	42	to	to	PART
ijtc-1842	71	43	measure	measure	VERB
ijtc-1842	71	44	the	the	DET
ijtc-1842	71	45	satisfaction	satisfaction	NOUN
ijtc-1842	71	46	of	of	ADP
ijtc-1842	71	47	taxpayers	taxpayer	NOUN
ijtc-1842	71	48	(	(	PUNCT
ijtc-1842	71	49	customers	customer	NOUN
ijtc-1842	71	50	)	)	PUNCT
ijtc-1842	71	51	regarding	regard	VERB
ijtc-1842	71	52	the	the	DET
ijtc-1842	71	53	services	service	NOUN
ijtc-1842	71	54	provided	provide	VERB
ijtc-1842	71	55	by	by	ADP
ijtc-1842	71	56	pkn	pkn	PROPN
ijtc-1842	71	57	stan	stan	PROPN
ijtc-1842	71	58	tax	tax	PROPN
ijtc-1842	71	59	clinic	clinic	PROPN
ijtc-1842	71	60	volunteers	volunteer	NOUN
ijtc-1842	71	61	.	.	PUNCT
ijtc-1842	72	1	service	service	NOUN
ijtc-1842	72	2	satisfaction	satisfaction	NOUN
ijtc-1842	72	3	will	will	AUX
ijtc-1842	72	4	certainly	certainly	ADV
ijtc-1842	72	5	provide	provide	VERB
ijtc-1842	72	6	a	a	DET
ijtc-1842	72	7	positive	positive	ADJ
ijtc-1842	72	8	and	and	CCONJ
ijtc-1842	72	9	believable	believable	ADJ
ijtc-1842	72	10	image	image	NOUN
ijtc-1842	72	11	,	,	PUNCT
ijtc-1842	72	12	as	as	SCONJ
ijtc-1842	72	13	expressed	express	VERB
ijtc-1842	72	14	by	by	ADP
ijtc-1842	72	15	suratno	suratno	NOUN
ijtc-1842	72	16	(	(	PUNCT
ijtc-1842	72	17	2004	2004	NUM
ijtc-1842	72	18	)	)	PUNCT
ijtc-1842	72	19	that	that	DET
ijtc-1842	72	20	satisfaction	satisfaction	NOUN
ijtc-1842	72	21	with	with	ADP
ijtc-1842	72	22	services	service	NOUN
ijtc-1842	72	23	will	will	AUX
ijtc-1842	72	24	be	be	AUX
ijtc-1842	72	25	able	able	ADJ
ijtc-1842	72	26	to	to	PART
ijtc-1842	72	27	bring	bring	VERB
ijtc-1842	72	28	consumers	consumer	NOUN
ijtc-1842	72	29	to	to	PART
ijtc-1842	72	30	be	be	AUX
ijtc-1842	72	31	loyal	loyal	ADJ
ijtc-1842	72	32	to	to	ADP
ijtc-1842	72	33	the	the	DET
ijtc-1842	72	34	services	service	NOUN
ijtc-1842	72	35	provided	provide	VERB
ijtc-1842	72	36	by	by	ADP
ijtc-1842	72	37	the	the	DET
ijtc-1842	72	38	agency	agency	NOUN
ijtc-1842	72	39	.	.	PUNCT
ijtc-1842	73	1	this	this	DET
ijtc-1842	73	2	loyalty	loyalty	NOUN
ijtc-1842	73	3	will	will	AUX
ijtc-1842	73	4	give	give	VERB
ijtc-1842	73	5	birth	birth	NOUN
ijtc-1842	73	6	to	to	ADP
ijtc-1842	73	7	a	a	DET
ijtc-1842	73	8	form	form	NOUN
ijtc-1842	73	9	of	of	ADP
ijtc-1842	73	10	obedience	obedience	NOUN
ijtc-1842	73	11	which	which	PRON
ijtc-1842	73	12	will	will	AUX
ijtc-1842	73	13	ultimately	ultimately	ADV
ijtc-1842	73	14	make	make	VERB
ijtc-1842	73	15	people	people	NOUN
ijtc-1842	73	16	obedient	obedient	ADJ
ijtc-1842	73	17	and	and	CCONJ
ijtc-1842	73	18	obedient	obedient	ADJ
ijtc-1842	73	19	to	to	ADP
ijtc-1842	73	20	the	the	DET
ijtc-1842	73	21	applicable	applicable	ADJ
ijtc-1842	73	22	rules	rule	NOUN
ijtc-1842	73	23	.	.	PUNCT
ijtc-1842	74	1	according	accord	VERB
ijtc-1842	74	2	to	to	ADP
ijtc-1842	74	3	berry	berry	NOUN
ijtc-1842	74	4	(	(	PUNCT
ijtc-1842	74	5	2012	2012	NUM
ijtc-1842	74	6	)	)	PUNCT
ijtc-1842	74	7	,	,	PUNCT
ijtc-1842	74	8	there	there	PRON
ijtc-1842	74	9	are	be	VERB
ijtc-1842	74	10	5	5	NUM
ijtc-1842	74	11	factors	factor	NOUN
ijtc-1842	74	12	that	that	PRON
ijtc-1842	74	13	can	can	AUX
ijtc-1842	74	14	influence	influence	VERB
ijtc-1842	74	15	service	service	NOUN
ijtc-1842	74	16	quality	quality	NOUN
ijtc-1842	74	17	,	,	PUNCT
ijtc-1842	74	18	namely	namely	ADV
ijtc-1842	74	19	the	the	DET
ijtc-1842	74	20	servqual	servqual	ADJ
ijtc-1842	74	21	theory	theory	NOUN
ijtc-1842	74	22	,	,	PUNCT
ijtc-1842	74	23	the	the	DET
ijtc-1842	74	24	five	five	NUM
ijtc-1842	74	25	factors	factor	NOUN
ijtc-1842	74	26	are	be	AUX
ijtc-1842	74	27	tangibility	tangibility	NOUN
ijtc-1842	74	28	,	,	PUNCT
ijtc-1842	74	29	reliability	reliability	NOUN
ijtc-1842	74	30	,	,	PUNCT
ijtc-1842	74	31	responsiveness	responsiveness	NOUN
ijtc-1842	74	32	,	,	PUNCT
ijtc-1842	74	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	74	34	analysis	analysis	NOUN
ijtc-1842	74	35	of	of	ADP
ijtc-1842	74	36	the	the	DET
ijtc-1842	74	37	quality	quality	NOUN
ijtc-1842	74	38	of	of	ADP
ijtc-1842	74	39	pkn	pkn	PROPN
ijtc-1842	74	40	stan	stan	PROPN
ijtc-1842	74	41	tax	tax	PROPN
ijtc-1842	74	42	clinic	clinic	PROPN
ijtc-1842	74	43	services	service	NOUN
ijtc-1842	74	44	budiarsih	budiarsih	NOUN
ijtc-1842	74	45	and	and	CCONJ
ijtc-1842	74	46	liyana	liyana	PROPN
ijtc-1842	74	47	4	4	NUM
ijtc-1842	74	48	|	|	ADV
ijtc-1842	74	49	ilomata	ilomata	VERB
ijtc-1842	74	50	international	international	ADJ
ijtc-1842	74	51	journal	journal	NOUN
ijtc-1842	74	52	of	of	ADP
ijtc-1842	74	53	tax	tax	PROPN
ijtc-1842	74	54	&	&	CCONJ
ijtc-1842	74	55	accounting	account	VERB
ijtc-1842	74	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	74	57	assurance	assurance	NOUN
ijtc-1842	74	58	and	and	CCONJ
ijtc-1842	74	59	certainty	certainty	NOUN
ijtc-1842	74	60	and	and	CCONJ
ijtc-1842	74	61	empathy	empathy	NOUN
ijtc-1842	74	62	.	.	PUNCT
ijtc-1842	75	1	however	however	ADV
ijtc-1842	75	2	,	,	PUNCT
ijtc-1842	75	3	few	few	ADJ
ijtc-1842	75	4	studies	study	NOUN
ijtc-1842	75	5	have	have	AUX
ijtc-1842	75	6	specifically	specifically	ADV
ijtc-1842	75	7	examined	examine	VERB
ijtc-1842	75	8	user	user	NOUN
ijtc-1842	75	9	satisfaction	satisfaction	NOUN
ijtc-1842	75	10	with	with	ADP
ijtc-1842	75	11	the	the	DET
ijtc-1842	75	12	public	public	ADJ
ijtc-1842	75	13	service	service	NOUN
ijtc-1842	75	14	delivery	delivery	NOUN
ijtc-1842	75	15	of	of	ADP
ijtc-1842	75	16	tax	tax	NOUN
ijtc-1842	75	17	clinics	clinic	NOUN
ijtc-1842	75	18	,	,	PUNCT
ijtc-1842	75	19	particularly	particularly	ADV
ijtc-1842	75	20	within	within	ADP
ijtc-1842	75	21	the	the	DET
ijtc-1842	75	22	context	context	NOUN
ijtc-1842	75	23	of	of	ADP
ijtc-1842	75	24	pkn	pkn	PROPN
ijtc-1842	75	25	stan	stan	PROPN
ijtc-1842	75	26	.	.	PUNCT
ijtc-1842	76	1	for	for	ADP
ijtc-1842	76	2	this	this	DET
ijtc-1842	76	3	reason	reason	NOUN
ijtc-1842	76	4	,	,	PUNCT
ijtc-1842	76	5	this	this	DET
ijtc-1842	76	6	research	research	NOUN
ijtc-1842	76	7	seeks	seek	VERB
ijtc-1842	76	8	to	to	PART
ijtc-1842	76	9	fill	fill	VERB
ijtc-1842	76	10	that	that	DET
ijtc-1842	76	11	gap	gap	NOUN
ijtc-1842	76	12	by	by	ADP
ijtc-1842	76	13	providing	provide	VERB
ijtc-1842	76	14	empirical	empirical	ADJ
ijtc-1842	76	15	insights	insight	NOUN
ijtc-1842	76	16	into	into	ADP
ijtc-1842	76	17	the	the	DET
ijtc-1842	76	18	quality	quality	NOUN
ijtc-1842	76	19	services	service	NOUN
ijtc-1842	76	20	offered	offer	VERB
ijtc-1842	76	21	by	by	ADP
ijtc-1842	76	22	this	this	DET
ijtc-1842	76	23	newly	newly	ADV
ijtc-1842	76	24	implemented	implement	VERB
ijtc-1842	76	25	program	program	NOUN
ijtc-1842	76	26	.	.	PUNCT
ijtc-1842	77	1	furthermore	furthermore	ADV
ijtc-1842	77	2	,	,	PUNCT
ijtc-1842	77	3	this	this	DET
ijtc-1842	77	4	study	study	NOUN
ijtc-1842	77	5	aims	aim	VERB
ijtc-1842	77	6	to	to	PART
ijtc-1842	77	7	measure	measure	VERB
ijtc-1842	77	8	the	the	DET
ijtc-1842	77	9	satisfaction	satisfaction	NOUN
ijtc-1842	77	10	of	of	ADP
ijtc-1842	77	11	tax	tax	NOUN
ijtc-1842	77	12	clinic	clinic	NOUN
ijtc-1842	77	13	service	service	NOUN
ijtc-1842	77	14	users	user	NOUN
ijtc-1842	77	15	,	,	PUNCT
ijtc-1842	77	16	in	in	ADP
ijtc-1842	77	17	this	this	DET
ijtc-1842	77	18	case	case	NOUN
ijtc-1842	77	19	taxpayers	taxpayer	NOUN
ijtc-1842	77	20	.	.	PUNCT
ijtc-1842	78	1	by	by	ADP
ijtc-1842	78	2	measuring	measure	VERB
ijtc-1842	78	3	this	this	DET
ijtc-1842	78	4	satisfaction	satisfaction	NOUN
ijtc-1842	78	5	,	,	PUNCT
ijtc-1842	78	6	we	we	PRON
ijtc-1842	78	7	can	can	AUX
ijtc-1842	78	8	see	see	VERB
ijtc-1842	78	9	aspects	aspect	NOUN
ijtc-1842	78	10	of	of	ADP
ijtc-1842	78	11	service	service	NOUN
ijtc-1842	78	12	that	that	PRON
ijtc-1842	78	13	are	be	AUX
ijtc-1842	78	14	already	already	ADV
ijtc-1842	78	15	good	good	ADJ
ijtc-1842	78	16	and	and	CCONJ
ijtc-1842	78	17	parts	part	NOUN
ijtc-1842	78	18	that	that	PRON
ijtc-1842	78	19	still	still	ADV
ijtc-1842	78	20	need	need	VERB
ijtc-1842	78	21	to	to	PART
ijtc-1842	78	22	be	be	AUX
ijtc-1842	78	23	improved	improve	VERB
ijtc-1842	78	24	.	.	PUNCT
ijtc-1842	79	1	method	method	NOUN
ijtc-1842	79	2	to	to	PART
ijtc-1842	79	3	achieve	achieve	VERB
ijtc-1842	79	4	the	the	DET
ijtc-1842	79	5	research	research	NOUN
ijtc-1842	79	6	objectives	objective	NOUN
ijtc-1842	79	7	,	,	PUNCT
ijtc-1842	79	8	the	the	DET
ijtc-1842	79	9	following	follow	VERB
ijtc-1842	79	10	steps	step	NOUN
ijtc-1842	79	11	have	have	AUX
ijtc-1842	79	12	already	already	ADV
ijtc-1842	79	13	been	be	AUX
ijtc-1842	79	14	conducted	conduct	VERB
ijtc-1842	79	15	:	:	PUNCT
ijtc-1842	79	16	1	1	X
ijtc-1842	79	17	)	)	PUNCT
ijtc-1842	79	18	data	datum	NOUN
ijtc-1842	79	19	collection	collection	NOUN
ijtc-1842	79	20	;	;	PUNCT
ijtc-1842	79	21	2	2	X
ijtc-1842	79	22	)	)	PUNCT
ijtc-1842	79	23	validity	validity	NOUN
ijtc-1842	79	24	and	and	CCONJ
ijtc-1842	79	25	reliability	reliability	NOUN
ijtc-1842	79	26	testing	testing	NOUN
ijtc-1842	79	27	;	;	PUNCT
ijtc-1842	79	28	3	3	X
ijtc-1842	79	29	)	)	PUNCT
ijtc-1842	79	30	gap	gap	NOUN
ijtc-1842	79	31	analysis	analysis	NOUN
ijtc-1842	79	32	using	use	VERB
ijtc-1842	79	33	servqual	servqual	ADJ
ijtc-1842	79	34	;	;	PUNCT
ijtc-1842	79	35	4	4	X
ijtc-1842	79	36	)	)	PUNCT
ijtc-1842	79	37	descriptive	descriptive	ADJ
ijtc-1842	79	38	analysis	analysis	NOUN
ijtc-1842	79	39	;	;	PUNCT
ijtc-1842	79	40	5	5	NUM
ijtc-1842	79	41	)	)	PUNCT
ijtc-1842	79	42	dimension	dimension	NOUN
ijtc-1842	79	43	ranking	ranking	NOUN
ijtc-1842	79	44	and	and	CCONJ
ijtc-1842	79	45	6	6	NUM
ijtc-1842	79	46	)	)	PUNCT
ijtc-1842	79	47	interpretation	interpretation	NOUN
ijtc-1842	79	48	and	and	CCONJ
ijtc-1842	79	49	recommendations	recommendation	NOUN
ijtc-1842	79	50	.	.	PUNCT
ijtc-1842	80	1	this	this	DET
ijtc-1842	80	2	research	research	NOUN
ijtc-1842	80	3	is	be	AUX
ijtc-1842	80	4	quantitative	quantitative	ADJ
ijtc-1842	80	5	research	research	NOUN
ijtc-1842	80	6	and	and	CCONJ
ijtc-1842	80	7	data	datum	NOUN
ijtc-1842	80	8	collection	collection	NOUN
ijtc-1842	80	9	was	be	AUX
ijtc-1842	80	10	carried	carry	VERB
ijtc-1842	80	11	out	out	ADP
ijtc-1842	80	12	using	use	VERB
ijtc-1842	80	13	primary	primary	ADJ
ijtc-1842	80	14	data	datum	NOUN
ijtc-1842	80	15	.	.	PUNCT
ijtc-1842	81	1	primary	primary	ADJ
ijtc-1842	81	2	data	datum	NOUN
ijtc-1842	81	3	is	be	AUX
ijtc-1842	81	4	data	datum	NOUN
ijtc-1842	81	5	obtained	obtain	VERB
ijtc-1842	81	6	by	by	ADP
ijtc-1842	81	7	field	field	NOUN
ijtc-1842	81	8	surveys	survey	NOUN
ijtc-1842	81	9	using	use	VERB
ijtc-1842	81	10	all	all	DET
ijtc-1842	81	11	original	original	ADJ
ijtc-1842	81	12	data	datum	NOUN
ijtc-1842	81	13	collection	collection	NOUN
ijtc-1842	81	14	methods	method	NOUN
ijtc-1842	81	15	(	(	PUNCT
ijtc-1842	81	16	kuncoro	kuncoro	PROPN
ijtc-1842	81	17	,	,	PUNCT
ijtc-1842	81	18	2013	2013	NUM
ijtc-1842	81	19	)	)	PUNCT
ijtc-1842	81	20	.	.	PUNCT
ijtc-1842	82	1	primary	primary	ADJ
ijtc-1842	82	2	data	datum	NOUN
ijtc-1842	82	3	collection	collection	NOUN
ijtc-1842	82	4	was	be	AUX
ijtc-1842	82	5	carried	carry	VERB
ijtc-1842	82	6	out	out	ADP
ijtc-1842	82	7	using	use	VERB
ijtc-1842	82	8	a	a	DET
ijtc-1842	82	9	questionnaire	questionnaire	NOUN
ijtc-1842	82	10	.	.	PUNCT
ijtc-1842	83	1	the	the	DET
ijtc-1842	83	2	distribution	distribution	NOUN
ijtc-1842	83	3	of	of	ADP
ijtc-1842	83	4	questionnaires	questionnaire	NOUN
ijtc-1842	83	5	was	be	AUX
ijtc-1842	83	6	carried	carry	VERB
ijtc-1842	83	7	out	out	ADP
ijtc-1842	83	8	from	from	ADP
ijtc-1842	83	9	july	july	PROPN
ijtc-1842	83	10	to	to	ADP
ijtc-1842	83	11	september	september	PROPN
ijtc-1842	83	12	2024	2024	NUM
ijtc-1842	83	13	.	.	PUNCT
ijtc-1842	84	1	the	the	DET
ijtc-1842	84	2	survey	survey	NOUN
ijtc-1842	84	3	was	be	AUX
ijtc-1842	84	4	given	give	VERB
ijtc-1842	84	5	directly	directly	ADV
ijtc-1842	84	6	to	to	ADP
ijtc-1842	84	7	respondents	respondent	NOUN
ijtc-1842	84	8	,	,	PUNCT
ijtc-1842	84	9	in	in	ADP
ijtc-1842	84	10	this	this	DET
ijtc-1842	84	11	case	case	NOUN
ijtc-1842	84	12	taxpayers	taxpayer	NOUN
ijtc-1842	84	13	who	who	PRON
ijtc-1842	84	14	were	be	AUX
ijtc-1842	84	15	receiving	receive	VERB
ijtc-1842	84	16	tax	tax	NOUN
ijtc-1842	84	17	clinic	clinic	NOUN
ijtc-1842	84	18	services	service	NOUN
ijtc-1842	84	19	by	by	ADP
ijtc-1842	84	20	tax	tax	NOUN
ijtc-1842	84	21	clinic	clinic	NOUN
ijtc-1842	84	22	volunteers	volunteer	NOUN
ijtc-1842	84	23	at	at	ADP
ijtc-1842	84	24	a	a	DET
ijtc-1842	84	25	special	special	ADJ
ijtc-1842	84	26	tax	tax	NOUN
ijtc-1842	84	27	clinic	clinic	NOUN
ijtc-1842	84	28	service	service	NOUN
ijtc-1842	84	29	desk	desk	NOUN
ijtc-1842	84	30	provided	provide	VERB
ijtc-1842	84	31	at	at	ADP
ijtc-1842	84	32	kpp	kpp	PROPN
ijtc-1842	84	33	pratama	pratama	NOUN
ijtc-1842	84	34	pondok	pondok	PROPN
ijtc-1842	84	35	aren	aren	PROPN
ijtc-1842	84	36	.	.	PUNCT
ijtc-1842	85	1	the	the	DET
ijtc-1842	85	2	number	number	NOUN
ijtc-1842	85	3	of	of	ADP
ijtc-1842	85	4	respondents	respondent	NOUN
ijtc-1842	85	5	who	who	PRON
ijtc-1842	85	6	received	receive	VERB
ijtc-1842	85	7	services	service	NOUN
ijtc-1842	85	8	from	from	ADP
ijtc-1842	85	9	tax	tax	NOUN
ijtc-1842	85	10	clinic	clinic	NOUN
ijtc-1842	85	11	volunteers	volunteer	NOUN
ijtc-1842	85	12	during	during	ADP
ijtc-1842	85	13	that	that	DET
ijtc-1842	85	14	period	period	NOUN
ijtc-1842	85	15	was	be	AUX
ijtc-1842	85	16	100	100	NUM
ijtc-1842	85	17	respondents	respondent	NOUN
ijtc-1842	85	18	.	.	PUNCT
ijtc-1842	86	1	respondents	respondent	NOUN
ijtc-1842	86	2	were	be	AUX
ijtc-1842	86	3	then	then	ADV
ijtc-1842	86	4	given	give	VERB
ijtc-1842	86	5	several	several	ADJ
ijtc-1842	86	6	statements	statement	NOUN
ijtc-1842	86	7	related	relate	VERB
ijtc-1842	86	8	to	to	ADP
ijtc-1842	86	9	customer	customer	NOUN
ijtc-1842	86	10	service	service	NOUN
ijtc-1842	86	11	and	and	CCONJ
ijtc-1842	86	12	satisfaction	satisfaction	NOUN
ijtc-1842	86	13	(	(	PUNCT
ijtc-1842	86	14	servqual	servqual	ADJ
ijtc-1842	86	15	)	)	PUNCT
ijtc-1842	86	16	with	with	ADP
ijtc-1842	86	17	the	the	DET
ijtc-1842	86	18	aspects	aspect	NOUN
ijtc-1842	86	19	of	of	ADP
ijtc-1842	86	20	tangibility	tangibility	NOUN
ijtc-1842	86	21	,	,	PUNCT
ijtc-1842	86	22	empathy	empathy	NOUN
ijtc-1842	86	23	,	,	PUNCT
ijtc-1842	86	24	reliability	reliability	NOUN
ijtc-1842	86	25	,	,	PUNCT
ijtc-1842	86	26	responsiveness	responsiveness	NOUN
ijtc-1842	86	27	and	and	CCONJ
ijtc-1842	86	28	assurance	assurance	NOUN
ijtc-1842	86	29	.	.	PUNCT
ijtc-1842	87	1	the	the	DET
ijtc-1842	87	2	servqual	servqual	ADJ
ijtc-1842	87	3	method	method	NOUN
ijtc-1842	87	4	is	be	AUX
ijtc-1842	87	5	chosen	choose	VERB
ijtc-1842	87	6	in	in	ADP
ijtc-1842	87	7	this	this	DET
ijtc-1842	87	8	study	study	NOUN
ijtc-1842	87	9	because	because	SCONJ
ijtc-1842	87	10	it	it	PRON
ijtc-1842	87	11	provides	provide	VERB
ijtc-1842	87	12	a	a	DET
ijtc-1842	87	13	comprehensive	comprehensive	ADJ
ijtc-1842	87	14	,	,	PUNCT
ijtc-1842	87	15	standardized	standardized	ADJ
ijtc-1842	87	16	framework	framework	NOUN
ijtc-1842	87	17	for	for	ADP
ijtc-1842	87	18	evaluating	evaluate	VERB
ijtc-1842	87	19	service	service	NOUN
ijtc-1842	87	20	quality	quality	NOUN
ijtc-1842	87	21	in	in	ADP
ijtc-1842	87	22	public	public	ADJ
ijtc-1842	87	23	sector	sector	NOUN
ijtc-1842	87	24	settings	setting	NOUN
ijtc-1842	87	25	.	.	PUNCT
ijtc-1842	88	1	its	its	PRON
ijtc-1842	88	2	dimensions	dimension	NOUN
ijtc-1842	88	3	cover	cover	VERB
ijtc-1842	88	4	both	both	DET
ijtc-1842	88	5	tangible	tangible	ADJ
ijtc-1842	88	6	service	service	NOUN
ijtc-1842	88	7	factors	factor	NOUN
ijtc-1842	88	8	and	and	CCONJ
ijtc-1842	88	9	intangible	intangible	ADJ
ijtc-1842	88	10	relational	relational	ADJ
ijtc-1842	88	11	aspects	aspect	NOUN
ijtc-1842	88	12	,	,	PUNCT
ijtc-1842	88	13	making	make	VERB
ijtc-1842	88	14	it	it	PRON
ijtc-1842	88	15	suitable	suitable	ADJ
ijtc-1842	88	16	for	for	ADP
ijtc-1842	88	17	assessing	assess	VERB
ijtc-1842	88	18	taxpayer	taxpayer	NOUN
ijtc-1842	88	19	satisfaction	satisfaction	NOUN
ijtc-1842	88	20	.	.	PUNCT
ijtc-1842	89	1	furthermore	furthermore	ADV
ijtc-1842	89	2	,	,	PUNCT
ijtc-1842	89	3	servqual	servqual	ADJ
ijtc-1842	89	4	enables	enable	VERB
ijtc-1842	89	5	researchers	researcher	NOUN
ijtc-1842	89	6	to	to	PART
ijtc-1842	89	7	measure	measure	VERB
ijtc-1842	89	8	gaps	gap	NOUN
ijtc-1842	89	9	between	between	ADP
ijtc-1842	89	10	expected	expect	VERB
ijtc-1842	89	11	and	and	CCONJ
ijtc-1842	89	12	perceived	perceive	VERB
ijtc-1842	89	13	service	service	NOUN
ijtc-1842	89	14	,	,	PUNCT
ijtc-1842	89	15	offering	offer	VERB
ijtc-1842	89	16	detailed	detailed	ADJ
ijtc-1842	89	17	insight	insight	NOUN
ijtc-1842	89	18	into	into	ADP
ijtc-1842	89	19	areas	area	NOUN
ijtc-1842	89	20	that	that	PRON
ijtc-1842	89	21	need	need	VERB
ijtc-1842	89	22	improvement	improvement	NOUN
ijtc-1842	89	23	(	(	PUNCT
ijtc-1842	89	24	berry	berry	NOUN
ijtc-1842	89	25	,	,	PUNCT
ijtc-1842	89	26	2012	2012	NUM
ijtc-1842	89	27	)	)	PUNCT
ijtc-1842	89	28	.	.	PUNCT
ijtc-1842	90	1	this	this	DET
ijtc-1842	90	2	method	method	NOUN
ijtc-1842	90	3	has	have	AUX
ijtc-1842	90	4	been	be	AUX
ijtc-1842	90	5	widely	widely	ADV
ijtc-1842	90	6	applied	apply	VERB
ijtc-1842	90	7	in	in	ADP
ijtc-1842	90	8	public	public	ADJ
ijtc-1842	90	9	service	service	NOUN
ijtc-1842	90	10	research	research	NOUN
ijtc-1842	90	11	,	,	PUNCT
ijtc-1842	90	12	including	include	VERB
ijtc-1842	90	13	in	in	ADP
ijtc-1842	90	14	taxation	taxation	NOUN
ijtc-1842	90	15	-	-	PUNCT
ijtc-1842	90	16	related	relate	VERB
ijtc-1842	90	17	contexts	contexts	NOUN
ijtc-1842	90	18	,	,	PUNCT
ijtc-1842	90	19	supporting	support	VERB
ijtc-1842	90	20	its	its	PRON
ijtc-1842	90	21	validity	validity	NOUN
ijtc-1842	90	22	and	and	CCONJ
ijtc-1842	90	23	relevance	relevance	NOUN
ijtc-1842	90	24	.	.	PUNCT
ijtc-1842	91	1	the	the	DET
ijtc-1842	91	2	statement	statement	NOUN
ijtc-1842	91	3	indicator	indicator	NOUN
ijtc-1842	91	4	measuring	measure	VERB
ijtc-1842	91	5	tool	tool	NOUN
ijtc-1842	91	6	used	use	VERB
ijtc-1842	91	7	in	in	ADP
ijtc-1842	91	8	this	this	DET
ijtc-1842	91	9	research	research	NOUN
ijtc-1842	91	10	is	be	AUX
ijtc-1842	91	11	in	in	ADP
ijtc-1842	91	12	the	the	DET
ijtc-1842	91	13	form	form	NOUN
ijtc-1842	91	14	of	of	ADP
ijtc-1842	91	15	a	a	DET
ijtc-1842	91	16	likert	likert	ADJ
ijtc-1842	91	17	scale	scale	NOUN
ijtc-1842	91	18	which	which	PRON
ijtc-1842	91	19	is	be	AUX
ijtc-1842	91	20	used	use	VERB
ijtc-1842	91	21	to	to	PART
ijtc-1842	91	22	measure	measure	VERB
ijtc-1842	91	23	a	a	DET
ijtc-1842	91	24	person	person	NOUN
ijtc-1842	91	25	's	's	PART
ijtc-1842	91	26	attitude	attitude	NOUN
ijtc-1842	91	27	,	,	PUNCT
ijtc-1842	91	28	perception	perception	NOUN
ijtc-1842	91	29	or	or	CCONJ
ijtc-1842	91	30	perception	perception	NOUN
ijtc-1842	91	31	of	of	ADP
ijtc-1842	91	32	a	a	DET
ijtc-1842	91	33	group	group	NOUN
ijtc-1842	91	34	of	of	ADP
ijtc-1842	91	35	people	people	NOUN
ijtc-1842	91	36	about	about	ADP
ijtc-1842	91	37	a	a	DET
ijtc-1842	91	38	phenomenon	phenomenon	NOUN
ijtc-1842	91	39	(	(	PUNCT
ijtc-1842	91	40	sugiyono	sugiyono	NOUN
ijtc-1842	91	41	,	,	PUNCT
ijtc-1842	91	42	2016	2016	NUM
ijtc-1842	91	43	)	)	PUNCT
ijtc-1842	91	44	.	.	PUNCT
ijtc-1842	92	1	the	the	DET
ijtc-1842	92	2	questionnaire	questionnaire	NOUN
ijtc-1842	92	3	contains	contain	VERB
ijtc-1842	92	4	statements	statement	NOUN
ijtc-1842	92	5	about	about	ADP
ijtc-1842	92	6	aspects	aspect	NOUN
ijtc-1842	92	7	of	of	ADP
ijtc-1842	92	8	service	service	NOUN
ijtc-1842	92	9	and	and	CCONJ
ijtc-1842	92	10	customer	customer	NOUN
ijtc-1842	92	11	satisfaction	satisfaction	NOUN
ijtc-1842	92	12	which	which	PRON
ijtc-1842	92	13	are	be	AUX
ijtc-1842	92	14	then	then	ADV
ijtc-1842	92	15	divided	divide	VERB
ijtc-1842	92	16	into	into	ADP
ijtc-1842	92	17	two	two	NUM
ijtc-1842	92	18	dimensions	dimension	NOUN
ijtc-1842	92	19	,	,	PUNCT
ijtc-1842	92	20	namely	namely	ADV
ijtc-1842	92	21	the	the	DET
ijtc-1842	92	22	expectation	expectation	NOUN
ijtc-1842	92	23	dimension	dimension	NOUN
ijtc-1842	92	24	(	(	PUNCT
ijtc-1842	92	25	e	e	NOUN
ijtc-1842	92	26	)	)	PUNCT
ijtc-1842	92	27	which	which	PRON
ijtc-1842	92	28	contains	contain	VERB
ijtc-1842	92	29	statements	statement	NOUN
ijtc-1842	92	30	to	to	PART
ijtc-1842	92	31	measure	measure	VERB
ijtc-1842	92	32	the	the	DET
ijtc-1842	92	33	taxpayer	taxpayer	NOUN
ijtc-1842	92	34	's	's	PART
ijtc-1842	92	35	assessment	assessment	NOUN
ijtc-1842	92	36	to	to	PART
ijtc-1842	92	37	find	find	VERB
ijtc-1842	92	38	out	out	ADP
ijtc-1842	92	39	the	the	DET
ijtc-1842	92	40	general	general	ADJ
ijtc-1842	92	41	expectations	expectation	NOUN
ijtc-1842	92	42	of	of	ADP
ijtc-1842	92	43	taxpayers	taxpayer	NOUN
ijtc-1842	92	44	related	relate	VERB
ijtc-1842	92	45	to	to	ADP
ijtc-1842	92	46	the	the	DET
ijtc-1842	92	47	quality	quality	NOUN
ijtc-1842	92	48	of	of	ADP
ijtc-1842	92	49	services	service	NOUN
ijtc-1842	92	50	provided	provide	VERB
ijtc-1842	92	51	by	by	ADP
ijtc-1842	92	52	tax	tax	NOUN
ijtc-1842	92	53	clinic	clinic	NOUN
ijtc-1842	92	54	volunteers	volunteer	NOUN
ijtc-1842	92	55	and	and	CCONJ
ijtc-1842	92	56	the	the	DET
ijtc-1842	92	57	performance	performance	NOUN
ijtc-1842	92	58	dimension	dimension	NOUN
ijtc-1842	92	59	(	(	PUNCT
ijtc-1842	92	60	p	p	NOUN
ijtc-1842	92	61	)	)	PUNCT
ijtc-1842	92	62	which	which	PRON
ijtc-1842	92	63	contains	contain	VERB
ijtc-1842	92	64	statements	statement	NOUN
ijtc-1842	92	65	to	to	PART
ijtc-1842	92	66	measure	measure	VERB
ijtc-1842	92	67	the	the	DET
ijtc-1842	92	68	taxpayer	taxpayer	NOUN
ijtc-1842	92	69	's	's	PART
ijtc-1842	92	70	assessment	assessment	NOUN
ijtc-1842	92	71	of	of	ADP
ijtc-1842	92	72	the	the	DET
ijtc-1842	92	73	performance	performance	NOUN
ijtc-1842	92	74	of	of	ADP
ijtc-1842	92	75	tax	tax	NOUN
ijtc-1842	92	76	clinic	clinic	NOUN
ijtc-1842	92	77	volunteers	volunteer	NOUN
ijtc-1842	92	78	.	.	PUNCT
ijtc-1842	93	1	both	both	CCONJ
ijtc-1842	93	2	the	the	DET
ijtc-1842	93	3	performance	performance	NOUN
ijtc-1842	93	4	and	and	CCONJ
ijtc-1842	93	5	hope	hope	NOUN
ijtc-1842	93	6	dimensions	dimension	NOUN
ijtc-1842	93	7	look	look	VERB
ijtc-1842	93	8	at	at	ADP
ijtc-1842	93	9	the	the	DET
ijtc-1842	93	10	aspects	aspect	NOUN
ijtc-1842	93	11	of	of	ADP
ijtc-1842	93	12	tangibility	tangibility	NOUN
ijtc-1842	93	13	(	(	PUNCT
ijtc-1842	93	14	t	t	PROPN
ijtc-1842	93	15	)	)	PUNCT
ijtc-1842	93	16	,	,	PUNCT
ijtc-1842	93	17	reliability	reliability	NOUN
ijtc-1842	93	18	(	(	PUNCT
ijtc-1842	93	19	r	r	NOUN
ijtc-1842	93	20	)	)	PUNCT
ijtc-1842	93	21	,	,	PUNCT
ijtc-1842	93	22	responsiveness	responsiveness	NOUN
ijtc-1842	93	23	(	(	PUNCT
ijtc-1842	93	24	rsp	rsp	PROPN
ijtc-1842	93	25	)	)	PUNCT
ijtc-1842	93	26	,	,	PUNCT
ijtc-1842	93	27	assurance	assurance	NOUN
ijtc-1842	93	28	and	and	CCONJ
ijtc-1842	93	29	certainty	certainty	NOUN
ijtc-1842	93	30	(	(	PUNCT
ijtc-1842	93	31	a	a	X
ijtc-1842	93	32	)	)	PUNCT
ijtc-1842	93	33	and	and	CCONJ
ijtc-1842	93	34	the	the	DET
ijtc-1842	93	35	empathy	empathy	ADJ
ijtc-1842	93	36	aspect	aspect	NOUN
ijtc-1842	93	37	(	(	PUNCT
ijtc-1842	93	38	e	e	NOUN
ijtc-1842	93	39	)	)	PUNCT
ijtc-1842	93	40	,	,	PUNCT
ijtc-1842	93	41	each	each	PRON
ijtc-1842	93	42	of	of	ADP
ijtc-1842	93	43	which	which	PRON
ijtc-1842	93	44	consists	consist	VERB
ijtc-1842	93	45	of	of	ADP
ijtc-1842	93	46	4	4	NUM
ijtc-1842	93	47	statement	statement	NOUN
ijtc-1842	93	48	indicators	indicator	NOUN
ijtc-1842	93	49	.	.	PUNCT
ijtc-1842	94	1	all	all	DET
ijtc-1842	94	2	indicators	indicator	NOUN
ijtc-1842	94	3	have	have	AUX
ijtc-1842	94	4	met	meet	VERB
ijtc-1842	94	5	the	the	DET
ijtc-1842	94	6	validity	validity	NOUN
ijtc-1842	94	7	criteria	criterion	NOUN
ijtc-1842	94	8	,	,	PUNCT
ijtc-1842	94	9	namely	namely	ADV
ijtc-1842	94	10	having	have	VERB
ijtc-1842	94	11	an	an	DET
ijtc-1842	94	12	r	r	NOUN
ijtc-1842	94	13	value	value	NOUN
ijtc-1842	94	14	≥0.3	≥0.3	NOUN
ijtc-1842	94	15	and	and	CCONJ
ijtc-1842	94	16	significant	significant	ADJ
ijtc-1842	94	17	at	at	ADP
ijtc-1842	94	18	the	the	DET
ijtc-1842	94	19	1	1	NUM
ijtc-1842	94	20	%	%	NOUN
ijtc-1842	94	21	significance	significance	NOUN
ijtc-1842	94	22	level	level	NOUN
ijtc-1842	94	23	.	.	PUNCT
ijtc-1842	95	1	the	the	DET
ijtc-1842	95	2	results	result	NOUN
ijtc-1842	95	3	of	of	ADP
ijtc-1842	95	4	the	the	DET
ijtc-1842	95	5	instrument	instrument	NOUN
ijtc-1842	95	6	's	's	PART
ijtc-1842	95	7	reliability	reliability	NOUN
ijtc-1842	95	8	can	can	AUX
ijtc-1842	95	9	be	be	AUX
ijtc-1842	95	10	seen	see	VERB
ijtc-1842	95	11	in	in	ADP
ijtc-1842	95	12	table	table	NOUN
ijtc-1842	95	13	1	1	NUM
ijtc-1842	95	14	.	.	PUNCT
ijtc-1842	96	1	this	this	PRON
ijtc-1842	96	2	shows	show	VERB
ijtc-1842	96	3	that	that	SCONJ
ijtc-1842	96	4	the	the	DET
ijtc-1842	96	5	performance	performance	NOUN
ijtc-1842	96	6	and	and	CCONJ
ijtc-1842	96	7	expectation	expectation	NOUN
ijtc-1842	96	8	questionnaires	questionnaire	NOUN
ijtc-1842	96	9	are	be	AUX
ijtc-1842	96	10	reliable	reliable	ADJ
ijtc-1842	96	11	(	(	PUNCT
ijtc-1842	96	12	consistent	consistent	ADJ
ijtc-1842	96	13	)	)	PUNCT
ijtc-1842	96	14	.	.	PUNCT
ijtc-1842	97	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	97	2	analysis	analysis	NOUN
ijtc-1842	97	3	of	of	ADP
ijtc-1842	97	4	the	the	DET
ijtc-1842	97	5	quality	quality	NOUN
ijtc-1842	97	6	of	of	ADP
ijtc-1842	97	7	pkn	pkn	PROPN
ijtc-1842	97	8	stan	stan	PROPN
ijtc-1842	97	9	tax	tax	PROPN
ijtc-1842	97	10	clinic	clinic	PROPN
ijtc-1842	97	11	services	service	NOUN
ijtc-1842	97	12	budiarsih	budiarsih	NOUN
ijtc-1842	97	13	and	and	CCONJ
ijtc-1842	97	14	liyana	liyana	PROPN
ijtc-1842	97	15	5	5	NUM
ijtc-1842	97	16	|	|	ADV
ijtc-1842	97	17	ilomata	ilomata	PROPN
ijtc-1842	97	18	international	international	ADJ
ijtc-1842	97	19	journal	journal	NOUN
ijtc-1842	97	20	of	of	ADP
ijtc-1842	97	21	tax	tax	PROPN
ijtc-1842	97	22	&	&	CCONJ
ijtc-1842	97	23	accounting	accounting	PROPN
ijtc-1842	97	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	97	25	tabel	tabel	NOUN
ijtc-1842	97	26	1	1	NUM
ijtc-1842	97	27	.	.	PUNCT
ijtc-1842	97	28	reliability	reliability	NOUN
ijtc-1842	97	29	test	test	NOUN
ijtc-1842	97	30	performance	performance	NOUN
ijtc-1842	97	31	(	(	PUNCT
ijtc-1842	97	32	p	p	NOUN
ijtc-1842	97	33	)	)	PUNCT
ijtc-1842	97	34	expectation	expectation	NOUN
ijtc-1842	97	35	(	(	PUNCT
ijtc-1842	97	36	e	e	NOUN
ijtc-1842	97	37	)	)	PUNCT
ijtc-1842	97	38	variable	variable	NOUN
ijtc-1842	97	39	cronbach	cronbach	NOUN
ijtc-1842	97	40	’s	’s	PART
ijtc-1842	97	41	alpha	alpha	PROPN
ijtc-1842	97	42	keterangan	keterangan	PROPN
ijtc-1842	97	43	variabel	variabel	PROPN
ijtc-1842	97	44	cronbach	cronbach	PROPN
ijtc-1842	97	45	’	'	PUNCT
ijtc-1842	97	46	s	s	PART
ijtc-1842	97	47	alpha	alpha	NOUN
ijtc-1842	97	48	keterangan	keterangan	NOUN
ijtc-1842	97	49	tangibility	tangibility	NOUN
ijtc-1842	97	50	0,813	0,813	NUM
ijtc-1842	97	51	≥	≥	NOUN
ijtc-1842	97	52	0,7	0,7	NUM
ijtc-1842	97	53	tangibility	tangibility	NOUN
ijtc-1842	97	54	0,794	0,794	NUM
ijtc-1842	97	55	≥	≥	NOUN
ijtc-1842	97	56	0,7	0,7	NUM
ijtc-1842	97	57	reliability	reliability	NOUN
ijtc-1842	97	58	0,809	0,809	NUM
ijtc-1842	97	59	≥	≥	NOUN
ijtc-1842	97	60	0,7	0,7	NUM
ijtc-1842	97	61	reliability	reliability	NOUN
ijtc-1842	97	62	0,821	0,821	NUM
ijtc-1842	97	63	≥	≥	NOUN
ijtc-1842	97	64	0,7	0,7	NUM
ijtc-1842	97	65	responsivene	responsivene	PROPN
ijtc-1842	97	66	ss	ss	PROPN
ijtc-1842	97	67	0,822	0,822	NUM
ijtc-1842	97	68	≥	≥	NOUN
ijtc-1842	97	69	0,7	0,7	NUM
ijtc-1842	97	70	responsivenes	responsivene	NOUN
ijtc-1842	97	71	s	s	PART
ijtc-1842	97	72	0,819	0,819	NUM
ijtc-1842	97	73	≥	≥	NOUN
ijtc-1842	97	74	0,7	0,7	NUM
ijtc-1842	97	75	assurance	assurance	NOUN
ijtc-1842	97	76	and	and	CCONJ
ijtc-1842	97	77	certainty	certainty	NOUN
ijtc-1842	97	78	0,834	0,834	NUM
ijtc-1842	97	79	≥	≥	NOUN
ijtc-1842	97	80	0,7	0,7	NUM
ijtc-1842	97	81	assurance	assurance	NOUN
ijtc-1842	97	82	and	and	CCONJ
ijtc-1842	97	83	certainty	certainty	NOUN
ijtc-1842	97	84	0,803	0,803	NUM
ijtc-1842	97	85	≥	≥	PROPN
ijtc-1842	97	86	0,7	0,7	NUM
ijtc-1842	97	87	emphaty	emphaty	PROPN
ijtc-1842	97	88	0,828	0,828	PROPN
ijtc-1842	97	89	≥	≥	PROPN
ijtc-1842	97	90	0,7	0,7	NUM
ijtc-1842	97	91	emphaty	emphaty	NOUN
ijtc-1842	97	92	0,821	0,821	NUM
ijtc-1842	97	93	≥	≥	NOUN
ijtc-1842	97	94	0,7	0,7	NUM
ijtc-1842	97	95	next	next	ADV
ijtc-1842	97	96	,	,	PUNCT
ijtc-1842	97	97	the	the	DET
ijtc-1842	97	98	data	datum	NOUN
ijtc-1842	97	99	was	be	AUX
ijtc-1842	97	100	analyzed	analyze	VERB
ijtc-1842	97	101	using	use	VERB
ijtc-1842	97	102	the	the	DET
ijtc-1842	97	103	average	average	ADJ
ijtc-1842	97	104	data	datum	NOUN
ijtc-1842	97	105	scoring	scoring	NOUN
ijtc-1842	97	106	method	method	NOUN
ijtc-1842	97	107	.	.	PUNCT
ijtc-1842	98	1	this	this	DET
ijtc-1842	98	2	method	method	NOUN
ijtc-1842	98	3	is	be	AUX
ijtc-1842	98	4	carried	carry	VERB
ijtc-1842	98	5	out	out	ADP
ijtc-1842	98	6	by	by	ADP
ijtc-1842	98	7	finding	find	VERB
ijtc-1842	98	8	the	the	DET
ijtc-1842	98	9	average	average	ADJ
ijtc-1842	98	10	value	value	NOUN
ijtc-1842	98	11	of	of	ADP
ijtc-1842	98	12	each	each	DET
ijtc-1842	98	13	question	question	NOUN
ijtc-1842	98	14	indicator	indicator	NOUN
ijtc-1842	98	15	in	in	ADP
ijtc-1842	98	16	both	both	CCONJ
ijtc-1842	98	17	the	the	DET
ijtc-1842	98	18	performance	performance	NOUN
ijtc-1842	98	19	dimension	dimension	NOUN
ijtc-1842	98	20	(	(	PUNCT
ijtc-1842	98	21	p	p	NOUN
ijtc-1842	98	22	)	)	PUNCT
ijtc-1842	98	23	and	and	CCONJ
ijtc-1842	98	24	the	the	DET
ijtc-1842	98	25	expectation	expectation	NOUN
ijtc-1842	98	26	dimension	dimension	NOUN
ijtc-1842	98	27	(	(	PUNCT
ijtc-1842	98	28	e	e	NOUN
ijtc-1842	98	29	)	)	PUNCT
ijtc-1842	98	30	.	.	PUNCT
ijtc-1842	99	1	apart	apart	ADV
ijtc-1842	99	2	from	from	ADP
ijtc-1842	99	3	that	that	PRON
ijtc-1842	99	4	,	,	PUNCT
ijtc-1842	99	5	the	the	DET
ijtc-1842	99	6	data	datum	NOUN
ijtc-1842	99	7	was	be	AUX
ijtc-1842	99	8	also	also	ADV
ijtc-1842	99	9	analyzed	analyze	VERB
ijtc-1842	99	10	using	use	VERB
ijtc-1842	99	11	servqual	servqual	ADJ
ijtc-1842	99	12	(	(	PUNCT
ijtc-1842	99	13	sq	sq	ADJ
ijtc-1842	99	14	)	)	PUNCT
ijtc-1842	99	15	analysis	analysis	NOUN
ijtc-1842	99	16	to	to	PART
ijtc-1842	99	17	determine	determine	VERB
ijtc-1842	99	18	customer	customer	NOUN
ijtc-1842	99	19	/	/	SYM
ijtc-1842	99	20	visitor	visitor	NOUN
ijtc-1842	99	21	satisfaction	satisfaction	NOUN
ijtc-1842	99	22	by	by	ADP
ijtc-1842	99	23	looking	look	VERB
ijtc-1842	99	24	for	for	ADP
ijtc-1842	99	25	the	the	DET
ijtc-1842	99	26	difference	difference	NOUN
ijtc-1842	99	27	between	between	ADP
ijtc-1842	99	28	the	the	DET
ijtc-1842	99	29	perceived	perceive	VERB
ijtc-1842	99	30	value	value	NOUN
ijtc-1842	99	31	and	and	CCONJ
ijtc-1842	99	32	the	the	DET
ijtc-1842	99	33	expected	expect	VERB
ijtc-1842	99	34	value	value	NOUN
ijtc-1842	99	35	of	of	ADP
ijtc-1842	99	36	customers	customer	NOUN
ijtc-1842	99	37	(	(	PUNCT
ijtc-1842	99	38	taxpayers	taxpayer	NOUN
ijtc-1842	99	39	)	)	PUNCT
ijtc-1842	99	40	.	.	PUNCT
ijtc-1842	100	1	the	the	DET
ijtc-1842	100	2	service	service	NOUN
ijtc-1842	100	3	quality	quality	NOUN
ijtc-1842	100	4	value	value	NOUN
ijtc-1842	100	5	shows	show	VERB
ijtc-1842	100	6	the	the	DET
ijtc-1842	100	7	gap	gap	NOUN
ijtc-1842	100	8	between	between	ADP
ijtc-1842	100	9	the	the	DET
ijtc-1842	100	10	perceived	perceive	VERB
ijtc-1842	100	11	value	value	NOUN
ijtc-1842	100	12	and	and	CCONJ
ijtc-1842	100	13	the	the	DET
ijtc-1842	100	14	taxpayer	taxpayer	NOUN
ijtc-1842	100	15	's	's	PART
ijtc-1842	100	16	expectations	expectation	NOUN
ijtc-1842	100	17	.	.	PUNCT
ijtc-1842	101	1	the	the	DET
ijtc-1842	101	2	calculation	calculation	NOUN
ijtc-1842	101	3	results	result	NOUN
ijtc-1842	101	4	are	be	AUX
ijtc-1842	101	5	expressed	express	VERB
ijtc-1842	101	6	as	as	ADP
ijtc-1842	101	7	service	service	NOUN
ijtc-1842	101	8	quality	quality	NOUN
ijtc-1842	101	9	gaps	gap	NOUN
ijtc-1842	101	10	.	.	PUNCT
ijtc-1842	102	1	if	if	SCONJ
ijtc-1842	102	2	you	you	PRON
ijtc-1842	102	3	get	get	VERB
ijtc-1842	102	4	a	a	DET
ijtc-1842	102	5	negative	negative	ADJ
ijtc-1842	102	6	score	score	NOUN
ijtc-1842	102	7	then	then	ADV
ijtc-1842	102	8	the	the	DET
ijtc-1842	102	9	service	service	NOUN
ijtc-1842	102	10	quality	quality	NOUN
ijtc-1842	102	11	is	be	AUX
ijtc-1842	102	12	not	not	PART
ijtc-1842	102	13	good	good	ADJ
ijtc-1842	102	14	or	or	CCONJ
ijtc-1842	102	15	the	the	DET
ijtc-1842	102	16	customer	customer	NOUN
ijtc-1842	102	17	is	be	AUX
ijtc-1842	102	18	not	not	PART
ijtc-1842	102	19	satisfied	satisfied	ADJ
ijtc-1842	102	20	,	,	PUNCT
ijtc-1842	102	21	if	if	SCONJ
ijtc-1842	102	22	you	you	PRON
ijtc-1842	102	23	get	get	VERB
ijtc-1842	102	24	a	a	DET
ijtc-1842	102	25	score	score	NOUN
ijtc-1842	102	26	of	of	ADP
ijtc-1842	102	27	0	0	NUM
ijtc-1842	102	28	(	(	PUNCT
ijtc-1842	102	29	zero	zero	NUM
ijtc-1842	102	30	)	)	PUNCT
ijtc-1842	102	31	then	then	ADV
ijtc-1842	102	32	the	the	DET
ijtc-1842	102	33	service	service	NOUN
ijtc-1842	102	34	quality	quality	NOUN
ijtc-1842	102	35	is	be	AUX
ijtc-1842	102	36	good	good	ADJ
ijtc-1842	102	37	or	or	CCONJ
ijtc-1842	102	38	the	the	DET
ijtc-1842	102	39	customer	customer	NOUN
ijtc-1842	102	40	is	be	AUX
ijtc-1842	102	41	satisfied	satisfied	ADJ
ijtc-1842	102	42	and	and	CCONJ
ijtc-1842	102	43	if	if	SCONJ
ijtc-1842	102	44	you	you	PRON
ijtc-1842	102	45	get	get	VERB
ijtc-1842	102	46	a	a	DET
ijtc-1842	102	47	positive	positive	ADJ
ijtc-1842	102	48	score	score	NOUN
ijtc-1842	102	49	(	(	PUNCT
ijtc-1842	102	50	+	+	X
ijtc-1842	102	51	)	)	PUNCT
ijtc-1842	102	52	then	then	ADV
ijtc-1842	102	53	the	the	DET
ijtc-1842	102	54	service	service	NOUN
ijtc-1842	102	55	quality	quality	NOUN
ijtc-1842	102	56	is	be	AUX
ijtc-1842	102	57	very	very	ADV
ijtc-1842	102	58	good	good	ADJ
ijtc-1842	102	59	or	or	CCONJ
ijtc-1842	102	60	the	the	DET
ijtc-1842	102	61	customer	customer	NOUN
ijtc-1842	102	62	is	be	AUX
ijtc-1842	102	63	very	very	ADV
ijtc-1842	102	64	satisfied	satisfied	ADJ
ijtc-1842	102	65	(	(	PUNCT
ijtc-1842	102	66	tjiptono	tjiptono	NOUN
ijtc-1842	102	67	,	,	PUNCT
ijtc-1842	102	68	2016	2016	NUM
ijtc-1842	102	69	)	)	PUNCT
ijtc-1842	102	70	.	.	PUNCT
ijtc-1842	103	1	result	result	NOUN
ijtc-1842	103	2	and	and	CCONJ
ijtc-1842	103	3	discussion	discussion	NOUN
ijtc-1842	103	4	respondent	respondent	VERB
ijtc-1842	103	5	demographic	demographic	ADJ
ijtc-1842	103	6	respondent	respondent	NOUN
ijtc-1842	103	7	demographic	demographic	ADJ
ijtc-1842	103	8	data	datum	NOUN
ijtc-1842	103	9	can	can	AUX
ijtc-1842	103	10	be	be	AUX
ijtc-1842	103	11	seen	see	VERB
ijtc-1842	103	12	in	in	ADP
ijtc-1842	103	13	table	table	NOUN
ijtc-1842	103	14	2	2	NUM
ijtc-1842	103	15	.	.	PUNCT
ijtc-1842	104	1	apart	apart	ADV
ijtc-1842	104	2	from	from	ADP
ijtc-1842	104	3	the	the	DET
ijtc-1842	104	4	information	information	NOUN
ijtc-1842	104	5	in	in	ADP
ijtc-1842	104	6	table	table	NOUN
ijtc-1842	104	7	2	2	NUM
ijtc-1842	104	8	,	,	PUNCT
ijtc-1842	104	9	it	it	PRON
ijtc-1842	104	10	was	be	AUX
ijtc-1842	104	11	also	also	ADV
ijtc-1842	104	12	found	find	VERB
ijtc-1842	104	13	that	that	SCONJ
ijtc-1842	104	14	75	75	NUM
ijtc-1842	104	15	%	%	NOUN
ijtc-1842	104	16	of	of	ADP
ijtc-1842	104	17	respondents	respondent	NOUN
ijtc-1842	104	18	were	be	AUX
ijtc-1842	104	19	taxpayers	taxpayer	NOUN
ijtc-1842	104	20	who	who	PRON
ijtc-1842	104	21	received	receive	VERB
ijtc-1842	104	22	services	service	NOUN
ijtc-1842	104	23	from	from	ADP
ijtc-1842	104	24	the	the	DET
ijtc-1842	104	25	pkn	pkn	PROPN
ijtc-1842	104	26	stan	stan	PROPN
ijtc-1842	104	27	tax	tax	PROPN
ijtc-1842	104	28	clinic	clinic	PROPN
ijtc-1842	104	29	.	.	PUNCT
ijtc-1842	105	1	table	table	NOUN
ijtc-1842	105	2	2	2	NUM
ijtc-1842	105	3	.	.	X
ijtc-1842	105	4	respondent	respondent	VERB
ijtc-1842	105	5	demographic	demographic	ADJ
ijtc-1842	105	6	information	information	NOUN
ijtc-1842	105	7	total	total	NOUN
ijtc-1842	105	8	percentage	percentage	NOUN
ijtc-1842	105	9	(	(	PUNCT
ijtc-1842	105	10	%	%	NOUN
ijtc-1842	105	11	)	)	PUNCT
ijtc-1842	105	12	gender	gender	NOUN
ijtc-1842	105	13	male	male	ADJ
ijtc-1842	105	14	female	female	NOUN
ijtc-1842	105	15	47	47	NUM
ijtc-1842	105	16	53	53	NUM
ijtc-1842	105	17	47	47	NUM
ijtc-1842	105	18	53	53	NUM
ijtc-1842	105	19	age	age	NOUN
ijtc-1842	105	20	<	<	X
ijtc-1842	105	21	30	30	NUM
ijtc-1842	105	22	years	year	NOUN
ijtc-1842	105	23	30	30	NUM
ijtc-1842	105	24	–	–	PUNCT
ijtc-1842	105	25	40	40	NUM
ijtc-1842	105	26	years	year	NOUN
ijtc-1842	105	27	41	41	NUM
ijtc-1842	105	28	–	–	PUNCT
ijtc-1842	105	29	50	50	NUM
ijtc-1842	105	30	years	year	NOUN
ijtc-1842	105	31	>	>	SYM
ijtc-1842	105	32	50	50	NUM
ijtc-1842	105	33	years	year	NOUN
ijtc-1842	105	34	51	51	NUM
ijtc-1842	105	35	17	17	NUM
ijtc-1842	105	36	24	24	NUM
ijtc-1842	105	37	8	8	NUM
ijtc-1842	105	38	51	51	NUM
ijtc-1842	105	39	17	17	NUM
ijtc-1842	105	40	24	24	NUM
ijtc-1842	105	41	8	8	NUM
ijtc-1842	105	42	education	education	NOUN
ijtc-1842	105	43	junior	junior	ADJ
ijtc-1842	105	44	high	high	ADJ
ijtc-1842	105	45	school	school	NOUN
ijtc-1842	105	46	senior	senior	ADJ
ijtc-1842	105	47	high	high	ADJ
ijtc-1842	105	48	school	school	NOUN
ijtc-1842	105	49	diploma	diploma	NOUN
ijtc-1842	105	50	bachelor	bachelor	NOUN
ijtc-1842	105	51	's	's	PART
ijtc-1842	105	52	degree	degree	NOUN
ijtc-1842	105	53	or	or	CCONJ
ijtc-1842	105	54	equivalent	equivalent	ADJ
ijtc-1842	105	55	4	4	NUM
ijtc-1842	105	56	47	47	NUM
ijtc-1842	105	57	9	9	NUM
ijtc-1842	105	58	36	36	NUM
ijtc-1842	105	59	4	4	NUM
ijtc-1842	105	60	47	47	NUM
ijtc-1842	105	61	9	9	NUM
ijtc-1842	105	62	36	36	NUM
ijtc-1842	105	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	105	64	analysis	analysis	NOUN
ijtc-1842	105	65	of	of	ADP
ijtc-1842	105	66	the	the	DET
ijtc-1842	105	67	quality	quality	NOUN
ijtc-1842	105	68	of	of	ADP
ijtc-1842	105	69	pkn	pkn	PROPN
ijtc-1842	105	70	stan	stan	PROPN
ijtc-1842	105	71	tax	tax	PROPN
ijtc-1842	105	72	clinic	clinic	PROPN
ijtc-1842	105	73	services	service	NOUN
ijtc-1842	105	74	budiarsih	budiarsih	NOUN
ijtc-1842	105	75	and	and	CCONJ
ijtc-1842	105	76	liyana	liyana	PROPN
ijtc-1842	105	77	6	6	NUM
ijtc-1842	105	78	|	|	ADV
ijtc-1842	105	79	ilomata	ilomata	PROPN
ijtc-1842	105	80	international	international	ADJ
ijtc-1842	105	81	journal	journal	NOUN
ijtc-1842	105	82	of	of	ADP
ijtc-1842	105	83	tax	tax	PROPN
ijtc-1842	105	84	&	&	CCONJ
ijtc-1842	105	85	accounting	accounting	PROPN
ijtc-1842	105	86	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	105	87	postgraduate	postgraduate	NOUN
ijtc-1842	106	1	4	4	NUM
ijtc-1842	106	2	4	4	NUM
ijtc-1842	106	3	job	job	NOUN
ijtc-1842	106	4	student	student	NOUN
ijtc-1842	106	5	/	/	SYM
ijtc-1842	106	6	students	student	NOUN
ijtc-1842	106	7	private	private	ADJ
ijtc-1842	106	8	employees	employee	NOUN
ijtc-1842	106	9	self	self	NOUN
ijtc-1842	106	10	-	-	PUNCT
ijtc-1842	106	11	employed	employ	VERB
ijtc-1842	106	12	asn	asn	PROPN
ijtc-1842	106	13	/	/	SYM
ijtc-1842	106	14	tni	tni	PROPN
ijtc-1842	106	15	/	/	SYM
ijtc-1842	106	16	polri	polri	NOUN
ijtc-1842	106	17	retired	retire	VERB
ijtc-1842	106	18	13	13	NUM
ijtc-1842	106	19	51	51	NUM
ijtc-1842	106	20	27	27	NUM
ijtc-1842	106	21	7	7	NUM
ijtc-1842	106	22	2	2	NUM
ijtc-1842	106	23	13	13	NUM
ijtc-1842	106	24	51	51	NUM
ijtc-1842	106	25	27	27	NUM
ijtc-1842	106	26	7	7	NUM
ijtc-1842	106	27	2	2	NUM
ijtc-1842	106	28	information	information	NOUN
ijtc-1842	106	29	was	be	AUX
ijtc-1842	106	30	also	also	ADV
ijtc-1842	106	31	obtained	obtain	VERB
ijtc-1842	106	32	that	that	SCONJ
ijtc-1842	106	33	75	75	NUM
ijtc-1842	106	34	%	%	NOUN
ijtc-1842	106	35	of	of	ADP
ijtc-1842	106	36	respondents	respondent	NOUN
ijtc-1842	106	37	had	have	AUX
ijtc-1842	106	38	visited	visit	VERB
ijtc-1842	106	39	the	the	DET
ijtc-1842	106	40	tax	tax	NOUN
ijtc-1842	106	41	clinic	clinic	NOUN
ijtc-1842	106	42	for	for	ADP
ijtc-1842	106	43	the	the	DET
ijtc-1842	106	44	first	first	ADJ
ijtc-1842	106	45	time	time	NOUN
ijtc-1842	106	46	and	and	CCONJ
ijtc-1842	106	47	25	25	NUM
ijtc-1842	106	48	%	%	NOUN
ijtc-1842	106	49	had	have	AUX
ijtc-1842	106	50	visited	visit	VERB
ijtc-1842	106	51	the	the	DET
ijtc-1842	106	52	tax	tax	NOUN
ijtc-1842	106	53	clinic	clinic	NOUN
ijtc-1842	106	54	more	more	ADV
ijtc-1842	106	55	than	than	ADP
ijtc-1842	106	56	once	once	ADV
ijtc-1842	106	57	.	.	PUNCT
ijtc-1842	107	1	taxpayers	taxpayer	NOUN
ijtc-1842	107	2	aged	age	VERB
ijtc-1842	107	3	<	<	X
ijtc-1842	107	4	30	30	NUM
ijtc-1842	107	5	years	year	NOUN
ijtc-1842	107	6	visit	visit	VERB
ijtc-1842	107	7	the	the	DET
ijtc-1842	107	8	tax	tax	NOUN
ijtc-1842	107	9	clinic	clinic	NOUN
ijtc-1842	107	10	for	for	ADP
ijtc-1842	107	11	the	the	DET
ijtc-1842	107	12	first	first	ADJ
ijtc-1842	107	13	time	time	NOUN
ijtc-1842	107	14	to	to	PART
ijtc-1842	107	15	complete	complete	VERB
ijtc-1842	107	16	administrative	administrative	ADJ
ijtc-1842	107	17	requirements	requirement	NOUN
ijtc-1842	107	18	such	such	ADJ
ijtc-1842	107	19	as	as	ADP
ijtc-1842	107	20	creating	create	VERB
ijtc-1842	107	21	a	a	DET
ijtc-1842	107	22	npwp	npwp	NOUN
ijtc-1842	107	23	and	and	CCONJ
ijtc-1842	107	24	reporting	report	VERB
ijtc-1842	107	25	their	their	PRON
ijtc-1842	107	26	tax	tax	NOUN
ijtc-1842	107	27	obligations	obligation	NOUN
ijtc-1842	107	28	for	for	ADP
ijtc-1842	107	29	the	the	DET
ijtc-1842	107	30	first	first	ADJ
ijtc-1842	107	31	time	time	NOUN
ijtc-1842	107	32	.	.	PUNCT
ijtc-1842	108	1	servqual	servqual	ADJ
ijtc-1842	108	2	dimensions	dimension	NOUN
ijtc-1842	108	3	this	this	DET
ijtc-1842	108	4	section	section	NOUN
ijtc-1842	108	5	discusses	discuss	VERB
ijtc-1842	108	6	the	the	DET
ijtc-1842	108	7	results	result	NOUN
ijtc-1842	108	8	of	of	ADP
ijtc-1842	108	9	service	service	NOUN
ijtc-1842	108	10	quality	quality	NOUN
ijtc-1842	108	11	measurement	measurement	NOUN
ijtc-1842	108	12	at	at	ADP
ijtc-1842	108	13	the	the	DET
ijtc-1842	108	14	pkn	pkn	PROPN
ijtc-1842	108	15	stan	stan	PROPN
ijtc-1842	108	16	tax	tax	PROPN
ijtc-1842	108	17	clinic	clinic	PROPN
ijtc-1842	108	18	using	use	VERB
ijtc-1842	108	19	the	the	DET
ijtc-1842	108	20	servqual	servqual	ADJ
ijtc-1842	108	21	model	model	NOUN
ijtc-1842	108	22	,	,	PUNCT
ijtc-1842	108	23	which	which	PRON
ijtc-1842	108	24	includes	include	VERB
ijtc-1842	108	25	five	five	NUM
ijtc-1842	108	26	dimensions	dimension	NOUN
ijtc-1842	108	27	:	:	PUNCT
ijtc-1842	108	28	tangibility	tangibility	NOUN
ijtc-1842	108	29	,	,	PUNCT
ijtc-1842	108	30	reliability	reliability	NOUN
ijtc-1842	108	31	,	,	PUNCT
ijtc-1842	108	32	responsiveness	responsiveness	NOUN
ijtc-1842	108	33	,	,	PUNCT
ijtc-1842	108	34	assurance	assurance	NOUN
ijtc-1842	108	35	,	,	PUNCT
ijtc-1842	108	36	and	and	CCONJ
ijtc-1842	108	37	empathy	empathy	NOUN
ijtc-1842	108	38	.	.	PUNCT
ijtc-1842	109	1	the	the	DET
ijtc-1842	109	2	average	average	ADJ
ijtc-1842	109	3	score	score	NOUN
ijtc-1842	109	4	for	for	ADP
ijtc-1842	109	5	both	both	CCONJ
ijtc-1842	109	6	the	the	DET
ijtc-1842	109	7	performance	performance	NOUN
ijtc-1842	109	8	and	and	CCONJ
ijtc-1842	109	9	expectation	expectation	NOUN
ijtc-1842	109	10	dimensions	dimension	NOUN
ijtc-1842	109	11	ranged	range	VERB
ijtc-1842	109	12	from	from	ADP
ijtc-1842	109	13	4.63	4.63	NUM
ijtc-1842	109	14	to	to	ADP
ijtc-1842	109	15	4.89	4.89	NUM
ijtc-1842	109	16	,	,	PUNCT
ijtc-1842	109	17	indicating	indicate	VERB
ijtc-1842	109	18	high	high	ADJ
ijtc-1842	109	19	levels	level	NOUN
ijtc-1842	109	20	of	of	ADP
ijtc-1842	109	21	expectations	expectation	NOUN
ijtc-1842	109	22	and	and	CCONJ
ijtc-1842	109	23	fairly	fairly	ADV
ijtc-1842	109	24	positive	positive	ADJ
ijtc-1842	109	25	performance	performance	NOUN
ijtc-1842	109	26	.	.	PUNCT
ijtc-1842	110	1	however	however	ADV
ijtc-1842	110	2	,	,	PUNCT
ijtc-1842	110	3	the	the	DET
ijtc-1842	110	4	overall	overall	ADJ
ijtc-1842	110	5	service	service	NOUN
ijtc-1842	110	6	quality	quality	NOUN
ijtc-1842	110	7	gap	gap	NOUN
ijtc-1842	110	8	was	be	AUX
ijtc-1842	110	9	-0.02	-0.02	ADJ
ijtc-1842	110	10	,	,	PUNCT
ijtc-1842	110	11	signaling	signal	VERB
ijtc-1842	110	12	a	a	DET
ijtc-1842	110	13	need	need	NOUN
ijtc-1842	110	14	for	for	ADP
ijtc-1842	110	15	targeted	target	VERB
ijtc-1842	110	16	improvement	improvement	NOUN
ijtc-1842	110	17	in	in	ADP
ijtc-1842	110	18	specific	specific	ADJ
ijtc-1842	110	19	areas	area	NOUN
ijtc-1842	110	20	.	.	PUNCT
ijtc-1842	111	1	details	detail	NOUN
ijtc-1842	111	2	of	of	ADP
ijtc-1842	111	3	the	the	DET
ijtc-1842	111	4	service	service	NOUN
ijtc-1842	111	5	quality	quality	NOUN
ijtc-1842	111	6	gap	gap	NOUN
ijtc-1842	111	7	were	be	AUX
ijtc-1842	111	8	obtained	obtain	VERB
ijtc-1842	111	9	,	,	PUNCT
ijtc-1842	111	10	as	as	ADV
ijtc-1842	111	11	many	many	ADJ
ijtc-1842	111	12	as	as	ADP
ijtc-1842	111	13	6	6	NUM
ijtc-1842	111	14	indicators	indicator	NOUN
ijtc-1842	111	15	had	have	VERB
ijtc-1842	111	16	positive	positive	ADJ
ijtc-1842	111	17	gap	gap	NOUN
ijtc-1842	111	18	results	result	NOUN
ijtc-1842	111	19	,	,	PUNCT
ijtc-1842	111	20	2	2	NUM
ijtc-1842	111	21	indicators	indicator	NOUN
ijtc-1842	111	22	had	have	VERB
ijtc-1842	111	23	a	a	DET
ijtc-1842	111	24	gap	gap	NOUN
ijtc-1842	111	25	of	of	ADP
ijtc-1842	111	26	0	0	NUM
ijtc-1842	111	27	(	(	PUNCT
ijtc-1842	111	28	no	no	DET
ijtc-1842	111	29	difference	difference	NOUN
ijtc-1842	111	30	)	)	PUNCT
ijtc-1842	111	31	and	and	CCONJ
ijtc-1842	111	32	12	12	NUM
ijtc-1842	111	33	indicators	indicator	NOUN
ijtc-1842	111	34	had	have	VERB
ijtc-1842	111	35	a	a	DET
ijtc-1842	111	36	negative	negative	ADJ
ijtc-1842	111	37	gap	gap	NOUN
ijtc-1842	111	38	.	.	PUNCT
ijtc-1842	112	1	this	this	DET
ijtc-1842	112	2	slight	slight	ADJ
ijtc-1842	112	3	negative	negative	ADJ
ijtc-1842	112	4	gap	gap	NOUN
ijtc-1842	112	5	suggests	suggest	VERB
ijtc-1842	112	6	that	that	SCONJ
ijtc-1842	112	7	while	while	SCONJ
ijtc-1842	112	8	taxpayers	taxpayer	NOUN
ijtc-1842	112	9	are	be	AUX
ijtc-1842	112	10	generally	generally	ADV
ijtc-1842	112	11	satisfied	satisfied	ADJ
ijtc-1842	112	12	,	,	PUNCT
ijtc-1842	112	13	there	there	PRON
ijtc-1842	112	14	are	be	VERB
ijtc-1842	112	15	still	still	ADV
ijtc-1842	112	16	unmet	unmet	NOUN
ijtc-1842	112	17	expectations	expectation	NOUN
ijtc-1842	112	18	,	,	PUNCT
ijtc-1842	112	19	particularly	particularly	ADV
ijtc-1842	112	20	concerning	concern	VERB
ijtc-1842	112	21	waiting	waiting	NOUN
ijtc-1842	112	22	times	time	NOUN
ijtc-1842	112	23	and	and	CCONJ
ijtc-1842	112	24	facility	facility	NOUN
ijtc-1842	112	25	comfort	comfort	NOUN
ijtc-1842	112	26	.	.	PUNCT
ijtc-1842	113	1	calculation	calculation	NOUN
ijtc-1842	113	2	results	result	NOUN
ijtc-1842	113	3	that	that	PRON
ijtc-1842	113	4	have	have	VERB
ijtc-1842	113	5	a	a	DET
ijtc-1842	113	6	positive	positive	ADJ
ijtc-1842	113	7	gap	gap	NOUN
ijtc-1842	113	8	mean	mean	VERB
ijtc-1842	113	9	that	that	SCONJ
ijtc-1842	113	10	the	the	DET
ijtc-1842	113	11	tax	tax	NOUN
ijtc-1842	113	12	clinic	clinic	NOUN
ijtc-1842	113	13	volunteer	volunteer	NOUN
ijtc-1842	113	14	services	service	NOUN
ijtc-1842	113	15	that	that	PRON
ijtc-1842	113	16	have	have	AUX
ijtc-1842	113	17	been	be	AUX
ijtc-1842	113	18	assessed	assess	VERB
ijtc-1842	113	19	by	by	ADP
ijtc-1842	113	20	taxpayers	taxpayer	NOUN
ijtc-1842	113	21	have	have	VERB
ijtc-1842	113	22	very	very	ADV
ijtc-1842	113	23	good	good	ADJ
ijtc-1842	113	24	service	service	NOUN
ijtc-1842	113	25	quality	quality	NOUN
ijtc-1842	113	26	or	or	CCONJ
ijtc-1842	113	27	that	that	SCONJ
ijtc-1842	113	28	customers	customer	NOUN
ijtc-1842	113	29	are	be	AUX
ijtc-1842	113	30	very	very	ADV
ijtc-1842	113	31	satisfied	satisfied	ADJ
ijtc-1842	113	32	with	with	ADP
ijtc-1842	113	33	the	the	DET
ijtc-1842	113	34	services	service	NOUN
ijtc-1842	113	35	provided	provide	VERB
ijtc-1842	113	36	by	by	ADP
ijtc-1842	113	37	the	the	DET
ijtc-1842	113	38	tax	tax	NOUN
ijtc-1842	113	39	clinic	clinic	NOUN
ijtc-1842	113	40	.	.	PUNCT
ijtc-1842	114	1	the	the	DET
ijtc-1842	114	2	pkn	pkn	PROPN
ijtc-1842	114	3	stan	stan	PROPN
ijtc-1842	114	4	tax	tax	PROPN
ijtc-1842	114	5	center	center	NOUN
ijtc-1842	114	6	has	have	VERB
ijtc-1842	114	7	6	6	NUM
ijtc-1842	114	8	indicators	indicator	NOUN
ijtc-1842	114	9	which	which	PRON
ijtc-1842	114	10	can	can	AUX
ijtc-1842	114	11	be	be	AUX
ijtc-1842	114	12	seen	see	VERB
ijtc-1842	114	13	in	in	ADP
ijtc-1842	114	14	table	table	NOUN
ijtc-1842	114	15	3	3	NUM
ijtc-1842	114	16	.	.	PUNCT
ijtc-1842	114	17	table	table	NOUN
ijtc-1842	114	18	3	3	NUM
ijtc-1842	114	19	.	.	PUNCT
ijtc-1842	114	20	aspects	aspect	NOUN
ijtc-1842	114	21	of	of	ADP
ijtc-1842	114	22	very	very	ADV
ijtc-1842	114	23	good	good	ADJ
ijtc-1842	114	24	service	service	NOUN
ijtc-1842	114	25	quality	quality	NOUN
ijtc-1842	114	26	for	for	ADP
ijtc-1842	114	27	tax	tax	NOUN
ijtc-1842	114	28	clinic	clinic	NOUN
ijtc-1842	114	29	services	service	NOUN
ijtc-1842	114	30	no	no	DET
ijtc-1842	114	31	aspect	aspect	NOUN
ijtc-1842	114	32	information	information	NOUN
ijtc-1842	114	33	1	1	NUM
ijtc-1842	114	34	t	t	NOUN
ijtc-1842	114	35	tax	tax	NOUN
ijtc-1842	114	36	clinic	clinic	NOUN
ijtc-1842	114	37	facilities	facility	NOUN
ijtc-1842	114	38	and	and	CCONJ
ijtc-1842	114	39	equipment	equipment	NOUN
ijtc-1842	114	40	are	be	AUX
ijtc-1842	114	41	well	well	ADV
ijtc-1842	114	42	maintained	maintain	VERB
ijtc-1842	114	43	2	2	NUM
ijtc-1842	114	44	rsp	rsp	NOUN
ijtc-1842	114	45	responsiveness	responsiveness	NOUN
ijtc-1842	114	46	displayed	display	VERB
ijtc-1842	114	47	by	by	ADP
ijtc-1842	114	48	tax	tax	NOUN
ijtc-1842	114	49	clinic	clinic	NOUN
ijtc-1842	114	50	officers	officer	NOUN
ijtc-1842	114	51	3	3	NUM
ijtc-1842	114	52	a	a	DET
ijtc-1842	114	53	tax	tax	NOUN
ijtc-1842	114	54	clinic	clinic	NOUN
ijtc-1842	114	55	officers	officer	NOUN
ijtc-1842	114	56	provide	provide	VERB
ijtc-1842	114	57	comprehensive	comprehensive	ADJ
ijtc-1842	114	58	explanations	explanation	NOUN
ijtc-1842	114	59	for	for	ADP
ijtc-1842	114	60	visitor	visitor	NOUN
ijtc-1842	114	61	problems	problem	NOUN
ijtc-1842	114	62	4	4	NUM
ijtc-1842	114	63	e	e	NOUN
ijtc-1842	114	64	availability	availability	NOUN
ijtc-1842	114	65	of	of	ADP
ijtc-1842	114	66	services	service	NOUN
ijtc-1842	114	67	according	accord	VERB
ijtc-1842	114	68	to	to	ADP
ijtc-1842	114	69	schedule	schedule	NOUN
ijtc-1842	114	70	5	5	NUM
ijtc-1842	114	71	e	e	NOUN
ijtc-1842	114	72	tax	tax	NOUN
ijtc-1842	114	73	clinic	clinic	NOUN
ijtc-1842	114	74	officers	officer	NOUN
ijtc-1842	114	75	have	have	VERB
ijtc-1842	114	76	an	an	DET
ijtc-1842	114	77	interest	interest	NOUN
ijtc-1842	114	78	in	in	ADP
ijtc-1842	114	79	serving	serve	VERB
ijtc-1842	114	80	visitors	visitor	NOUN
ijtc-1842	114	81	with	with	ADP
ijtc-1842	114	82	the	the	DET
ijtc-1842	114	83	best	good	ADJ
ijtc-1842	114	84	effort	effort	NOUN
ijtc-1842	114	85	wholeheartedly	wholeheartedly	ADV
ijtc-1842	114	86	6	6	NUM
ijtc-1842	114	87	e	e	NOUN
ijtc-1842	114	88	ax	ax	NOUN
ijtc-1842	114	89	clinic	clinic	NOUN
ijtc-1842	114	90	facilities	facility	NOUN
ijtc-1842	114	91	and	and	CCONJ
ijtc-1842	114	92	equipment	equipment	NOUN
ijtc-1842	114	93	are	be	AUX
ijtc-1842	114	94	well	well	ADV
ijtc-1842	114	95	maintained	maintain	VERB
ijtc-1842	114	96	meanwhile	meanwhile	ADV
ijtc-1842	114	97	,	,	PUNCT
ijtc-1842	114	98	the	the	DET
ijtc-1842	114	99	aspect	aspect	NOUN
ijtc-1842	114	100	that	that	PRON
ijtc-1842	114	101	has	have	VERB
ijtc-1842	114	102	a	a	DET
ijtc-1842	114	103	gap	gap	NOUN
ijtc-1842	114	104	calculation	calculation	NOUN
ijtc-1842	114	105	result	result	NOUN
ijtc-1842	114	106	of	of	ADP
ijtc-1842	114	107	zero	zero	NUM
ijtc-1842	114	108	(	(	PUNCT
ijtc-1842	114	109	0	0	NUM
ijtc-1842	114	110	)	)	PUNCT
ijtc-1842	114	111	means	mean	VERB
ijtc-1842	114	112	that	that	SCONJ
ijtc-1842	114	113	the	the	DET
ijtc-1842	114	114	tax	tax	NOUN
ijtc-1842	114	115	clinic	clinic	NOUN
ijtc-1842	114	116	volunteer	volunteer	NOUN
ijtc-1842	114	117	service	service	NOUN
ijtc-1842	114	118	is	be	AUX
ijtc-1842	114	119	considered	consider	VERB
ijtc-1842	114	120	to	to	PART
ijtc-1842	114	121	have	have	VERB
ijtc-1842	114	122	good	good	ADJ
ijtc-1842	114	123	service	service	NOUN
ijtc-1842	114	124	quality	quality	NOUN
ijtc-1842	114	125	or	or	CCONJ
ijtc-1842	114	126	the	the	DET
ijtc-1842	114	127	customer	customer	NOUN
ijtc-1842	114	128	is	be	AUX
ijtc-1842	114	129	satisfied	satisfied	ADJ
ijtc-1842	114	130	with	with	ADP
ijtc-1842	114	131	the	the	DET
ijtc-1842	114	132	tax	tax	NOUN
ijtc-1842	114	133	clinic	clinic	NOUN
ijtc-1842	114	134	service	service	NOUN
ijtc-1842	114	135	with	with	ADP
ijtc-1842	114	136	2	2	NUM
ijtc-1842	114	137	indicators	indicator	NOUN
ijtc-1842	114	138	which	which	PRON
ijtc-1842	114	139	can	can	AUX
ijtc-1842	114	140	be	be	AUX
ijtc-1842	114	141	seen	see	VERB
ijtc-1842	114	142	in	in	ADP
ijtc-1842	114	143	table	table	NOUN
ijtc-1842	114	144	4	4	NUM
ijtc-1842	114	145	.	.	PUNCT
ijtc-1842	115	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	115	2	analysis	analysis	NOUN
ijtc-1842	115	3	of	of	ADP
ijtc-1842	115	4	the	the	DET
ijtc-1842	115	5	quality	quality	NOUN
ijtc-1842	115	6	of	of	ADP
ijtc-1842	115	7	pkn	pkn	PROPN
ijtc-1842	115	8	stan	stan	PROPN
ijtc-1842	115	9	tax	tax	PROPN
ijtc-1842	115	10	clinic	clinic	PROPN
ijtc-1842	115	11	services	service	NOUN
ijtc-1842	115	12	budiarsih	budiarsih	NOUN
ijtc-1842	115	13	and	and	CCONJ
ijtc-1842	115	14	liyana	liyana	PROPN
ijtc-1842	115	15	7	7	NUM
ijtc-1842	115	16	|	|	ADV
ijtc-1842	115	17	ilomata	ilomata	PROPN
ijtc-1842	115	18	international	international	ADJ
ijtc-1842	115	19	journal	journal	NOUN
ijtc-1842	115	20	of	of	ADP
ijtc-1842	115	21	tax	tax	PROPN
ijtc-1842	115	22	&	&	CCONJ
ijtc-1842	115	23	accounting	account	VERB
ijtc-1842	115	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	115	25	table	table	NOUN
ijtc-1842	115	26	4	4	NUM
ijtc-1842	115	27	.	.	PUNCT
ijtc-1842	115	28	aspects	aspect	NOUN
ijtc-1842	115	29	of	of	ADP
ijtc-1842	115	30	good	good	ADJ
ijtc-1842	115	31	service	service	NOUN
ijtc-1842	115	32	quality	quality	NOUN
ijtc-1842	115	33	for	for	ADP
ijtc-1842	115	34	tax	tax	NOUN
ijtc-1842	115	35	clinic	clinic	NOUN
ijtc-1842	115	36	services	service	NOUN
ijtc-1842	115	37	no	no	DET
ijtc-1842	115	38	aspect	aspect	NOUN
ijtc-1842	115	39	information	information	NOUN
ijtc-1842	115	40	1	1	NUM
ijtc-1842	115	41	a	a	DET
ijtc-1842	115	42	visitors	visitor	NOUN
ijtc-1842	115	43	are	be	AUX
ijtc-1842	115	44	treated	treat	VERB
ijtc-1842	115	45	with	with	ADP
ijtc-1842	115	46	dignity	dignity	NOUN
ijtc-1842	115	47	and	and	CCONJ
ijtc-1842	115	48	respect	respect	NOUN
ijtc-1842	115	49	2	2	NUM
ijtc-1842	115	50	e	e	NOUN
ijtc-1842	115	51	get	get	VERB
ijtc-1842	115	52	feedback	feedback	NOUN
ijtc-1842	115	53	and	and	CCONJ
ijtc-1842	115	54	inform	inform	VERB
ijtc-1842	115	55	visitors	visitor	NOUN
ijtc-1842	115	56	there	there	PRON
ijtc-1842	115	57	are	be	VERB
ijtc-1842	115	58	12	12	NUM
ijtc-1842	115	59	aspects	aspect	NOUN
ijtc-1842	115	60	that	that	PRON
ijtc-1842	115	61	have	have	VERB
ijtc-1842	115	62	negative	negative	ADJ
ijtc-1842	115	63	gap	gap	NOUN
ijtc-1842	115	64	calculation	calculation	NOUN
ijtc-1842	115	65	results	result	NOUN
ijtc-1842	115	66	,	,	PUNCT
ijtc-1842	115	67	which	which	PRON
ijtc-1842	115	68	can	can	AUX
ijtc-1842	115	69	be	be	AUX
ijtc-1842	115	70	seen	see	VERB
ijtc-1842	115	71	in	in	ADP
ijtc-1842	115	72	table	table	NOUN
ijtc-1842	115	73	5	5	NUM
ijtc-1842	115	74	.	.	PUNCT
ijtc-1842	115	75	negative	negative	ADJ
ijtc-1842	115	76	gaps	gap	NOUN
ijtc-1842	115	77	indicate	indicate	VERB
ijtc-1842	115	78	poor	poor	ADJ
ijtc-1842	115	79	service	service	NOUN
ijtc-1842	115	80	quality	quality	NOUN
ijtc-1842	115	81	which	which	PRON
ijtc-1842	115	82	causes	cause	VERB
ijtc-1842	115	83	taxpayers	taxpayer	NOUN
ijtc-1842	115	84	to	to	PART
ijtc-1842	115	85	be	be	AUX
ijtc-1842	115	86	less	less	ADV
ijtc-1842	115	87	satisfied	satisfied	ADJ
ijtc-1842	115	88	with	with	ADP
ijtc-1842	115	89	the	the	DET
ijtc-1842	115	90	services	service	NOUN
ijtc-1842	115	91	provided	provide	VERB
ijtc-1842	115	92	.	.	PUNCT
ijtc-1842	116	1	table	table	NOUN
ijtc-1842	116	2	5	5	NUM
ijtc-1842	116	3	.	.	PUNCT
ijtc-1842	117	1	aspects	aspect	NOUN
ijtc-1842	117	2	of	of	ADP
ijtc-1842	117	3	poor	poor	ADJ
ijtc-1842	117	4	service	service	NOUN
ijtc-1842	117	5	quality	quality	NOUN
ijtc-1842	117	6	no	no	DET
ijtc-1842	117	7	aspect	aspect	NOUN
ijtc-1842	117	8	information	information	NOUN
ijtc-1842	117	9	1	1	NUM
ijtc-1842	117	10	t	t	NOUN
ijtc-1842	117	11	clean	clean	ADJ
ijtc-1842	117	12	and	and	CCONJ
ijtc-1842	117	13	comfortable	comfortable	ADJ
ijtc-1842	117	14	environment	environment	NOUN
ijtc-1842	117	15	with	with	ADP
ijtc-1842	117	16	good	good	ADJ
ijtc-1842	117	17	directional	directional	ADJ
ijtc-1842	117	18	signs	sign	NOUN
ijtc-1842	117	19	2	2	NUM
ijtc-1842	117	20	t	t	NOUN
ijtc-1842	117	21	tax	tax	NOUN
ijtc-1842	117	22	clinic	clinic	NOUN
ijtc-1842	117	23	officers	officer	NOUN
ijtc-1842	117	24	have	have	VERB
ijtc-1842	117	25	a	a	DET
ijtc-1842	117	26	professional	professional	ADJ
ijtc-1842	117	27	and	and	CCONJ
ijtc-1842	117	28	neat	neat	ADJ
ijtc-1842	117	29	appearance	appearance	NOUN
ijtc-1842	117	30	3	3	NUM
ijtc-1842	117	31	t	t	NOUN
ijtc-1842	117	32	availability	availability	NOUN
ijtc-1842	117	33	of	of	ADP
ijtc-1842	117	34	a	a	DET
ijtc-1842	117	35	comfortable	comfortable	ADJ
ijtc-1842	117	36	waiting	waiting	NOUN
ijtc-1842	117	37	room	room	NOUN
ijtc-1842	117	38	4	4	NUM
ijtc-1842	117	39	r	r	NOUN
ijtc-1842	117	40	services	service	NOUN
ijtc-1842	117	41	are	be	AUX
ijtc-1842	117	42	provided	provide	VERB
ijtc-1842	117	43	according	accord	VERB
ijtc-1842	117	44	to	to	ADP
ijtc-1842	117	45	the	the	DET
ijtc-1842	117	46	specified	specify	VERB
ijtc-1842	117	47	time	time	NOUN
ijtc-1842	117	48	5	5	NUM
ijtc-1842	117	49	r	r	NOUN
ijtc-1842	117	50	service	service	NOUN
ijtc-1842	117	51	performed	perform	VERB
ijtc-1842	117	52	correctly	correctly	ADV
ijtc-1842	117	53	6	6	NUM
ijtc-1842	117	54	r	r	NOUN
ijtc-1842	117	55	professionalism	professionalism	NOUN
ijtc-1842	117	56	and	and	CCONJ
ijtc-1842	117	57	competence	competence	NOUN
ijtc-1842	117	58	are	be	AUX
ijtc-1842	117	59	displayed	display	VERB
ijtc-1842	117	60	by	by	ADP
ijtc-1842	117	61	personnel	personnel	NOUN
ijtc-1842	117	62	providing	provide	VERB
ijtc-1842	117	63	services	service	NOUN
ijtc-1842	117	64	7	7	NUM
ijtc-1842	117	65	r	r	NOUN
ijtc-1842	117	66	error	error	NOUN
ijtc-1842	117	67	free	free	ADJ
ijtc-1842	117	68	and	and	CCONJ
ijtc-1842	117	69	service	service	NOUN
ijtc-1842	117	70	delivery	delivery	NOUN
ijtc-1842	117	71	is	be	AUX
ijtc-1842	117	72	relatively	relatively	ADV
ijtc-1842	117	73	fast	fast	ADJ
ijtc-1842	117	74	8	8	NUM
ijtc-1842	117	75	rsp	rsp	NOUN
ijtc-1842	117	76	service	service	NOUN
ijtc-1842	117	77	speed	speed	NOUN
ijtc-1842	117	78	is	be	AUX
ijtc-1842	117	79	indicated	indicate	VERB
ijtc-1842	117	80	9	9	NUM
ijtc-1842	117	81	rsp	rsp	NOUN
ijtc-1842	117	82	the	the	DET
ijtc-1842	117	83	attitude	attitude	NOUN
ijtc-1842	117	84	of	of	ADP
ijtc-1842	117	85	tax	tax	NOUN
ijtc-1842	117	86	clinic	clinic	NOUN
ijtc-1842	117	87	officers	officer	NOUN
ijtc-1842	117	88	instills	instill	VERB
ijtc-1842	117	89	trust	trust	NOUN
ijtc-1842	117	90	in	in	ADP
ijtc-1842	117	91	visitors	visitor	NOUN
ijtc-1842	117	92	10	10	NUM
ijtc-1842	117	93	rsp	rsp	NOUN
ijtc-1842	117	94	waiting	waiting	NOUN
ijtc-1842	117	95	time	time	NOUN
ijtc-1842	117	96	is	be	AUX
ijtc-1842	117	97	no	no	DET
ijtc-1842	117	98	more	more	ADJ
ijtc-1842	117	99	than	than	ADP
ijtc-1842	117	100	one	one	NUM
ijtc-1842	117	101	hour	hour	NOUN
ijtc-1842	117	102	11	11	NUM
ijtc-1842	117	103	a	a	DET
ijtc-1842	117	104	tax	tax	NOUN
ijtc-1842	117	105	clinic	clinic	NOUN
ijtc-1842	117	106	officers	officer	NOUN
ijtc-1842	117	107	are	be	AUX
ijtc-1842	117	108	polite	polite	ADJ
ijtc-1842	117	109	and	and	CCONJ
ijtc-1842	117	110	friendly	friendly	ADJ
ijtc-1842	117	111	12	12	NUM
ijtc-1842	117	112	a	a	DET
ijtc-1842	117	113	tax	tax	NOUN
ijtc-1842	117	114	clinic	clinic	NOUN
ijtc-1842	117	115	officers	officer	NOUN
ijtc-1842	117	116	have	have	VERB
ijtc-1842	117	117	extensive	extensive	ADJ
ijtc-1842	117	118	knowledge	knowledge	NOUN
ijtc-1842	117	119	the	the	DET
ijtc-1842	117	120	following	follow	VERB
ijtc-1842	117	121	sub	sub	ADJ
ijtc-1842	117	122	-	-	NOUN
ijtc-1842	117	123	sections	section	NOUN
ijtc-1842	117	124	analyze	analyze	VERB
ijtc-1842	117	125	the	the	DET
ijtc-1842	117	126	results	result	NOUN
ijtc-1842	117	127	dimension	dimension	NOUN
ijtc-1842	117	128	by	by	ADP
ijtc-1842	117	129	dimension	dimension	NOUN
ijtc-1842	117	130	.	.	PUNCT
ijtc-1842	118	1	tangibility	tangibility	NOUN
ijtc-1842	118	2	from	from	ADP
ijtc-1842	118	3	the	the	DET
ijtc-1842	118	4	aspect	aspect	NOUN
ijtc-1842	118	5	of	of	ADP
ijtc-1842	118	6	tangibility	tangibility	NOUN
ijtc-1842	118	7	(	(	PUNCT
ijtc-1842	118	8	t	t	PROPN
ijtc-1842	118	9	)	)	PUNCT
ijtc-1842	118	10	,	,	PUNCT
ijtc-1842	118	11	there	there	PRON
ijtc-1842	118	12	is	be	VERB
ijtc-1842	118	13	one	one	NUM
ijtc-1842	118	14	indicator	indicator	NOUN
ijtc-1842	118	15	that	that	SCONJ
ijtc-1842	118	16	the	the	DET
ijtc-1842	118	17	service	service	NOUN
ijtc-1842	118	18	quality	quality	NOUN
ijtc-1842	118	19	is	be	AUX
ijtc-1842	118	20	very	very	ADV
ijtc-1842	118	21	good	good	ADJ
ijtc-1842	118	22	or	or	CCONJ
ijtc-1842	118	23	taxpayers	taxpayer	NOUN
ijtc-1842	118	24	are	be	AUX
ijtc-1842	118	25	very	very	ADV
ijtc-1842	118	26	satisfied	satisfied	ADJ
ijtc-1842	118	27	,	,	PUNCT
ijtc-1842	118	28	namely	namely	ADV
ijtc-1842	118	29	taxpayers	taxpayer	NOUN
ijtc-1842	118	30	assess	assess	VERB
ijtc-1842	118	31	that	that	SCONJ
ijtc-1842	118	32	the	the	DET
ijtc-1842	118	33	facilities	facility	NOUN
ijtc-1842	118	34	and	and	CCONJ
ijtc-1842	118	35	equipment	equipment	NOUN
ijtc-1842	118	36	used	use	VERB
ijtc-1842	118	37	by	by	ADP
ijtc-1842	118	38	tax	tax	NOUN
ijtc-1842	118	39	clinic	clinic	NOUN
ijtc-1842	118	40	volunteers	volunteer	NOUN
ijtc-1842	118	41	are	be	AUX
ijtc-1842	118	42	well	well	ADV
ijtc-1842	118	43	maintained	maintain	VERB
ijtc-1842	118	44	.	.	PUNCT
ijtc-1842	119	1	this	this	DET
ijtc-1842	119	2	result	result	NOUN
ijtc-1842	119	3	aligns	align	VERB
ijtc-1842	119	4	with	with	ADP
ijtc-1842	119	5	previous	previous	ADJ
ijtc-1842	119	6	research	research	NOUN
ijtc-1842	119	7	by	by	ADP
ijtc-1842	119	8	putri	putri	PROPN
ijtc-1842	119	9	and	and	CCONJ
ijtc-1842	119	10	jannah	jannah	PROPN
ijtc-1842	119	11	(	(	PUNCT
ijtc-1842	119	12	2022	2022	NUM
ijtc-1842	119	13	)	)	PUNCT
ijtc-1842	119	14	who	who	PRON
ijtc-1842	119	15	emphasized	emphasize	VERB
ijtc-1842	119	16	the	the	DET
ijtc-1842	119	17	importance	importance	NOUN
ijtc-1842	119	18	of	of	ADP
ijtc-1842	119	19	well	well	ADV
ijtc-1842	119	20	-	-	PUNCT
ijtc-1842	119	21	equipped	equip	VERB
ijtc-1842	119	22	service	service	NOUN
ijtc-1842	119	23	spaces	space	NOUN
ijtc-1842	119	24	in	in	ADP
ijtc-1842	119	25	promoting	promote	VERB
ijtc-1842	119	26	trust	trust	NOUN
ijtc-1842	119	27	.	.	PUNCT
ijtc-1842	120	1	however	however	ADV
ijtc-1842	120	2	,	,	PUNCT
ijtc-1842	120	3	three	three	NUM
ijtc-1842	120	4	indicators	indicator	NOUN
ijtc-1842	120	5	within	within	ADP
ijtc-1842	120	6	this	this	DET
ijtc-1842	120	7	dimension	dimension	NOUN
ijtc-1842	120	8	showed	show	VERB
ijtc-1842	120	9	negative	negative	ADJ
ijtc-1842	120	10	service	service	NOUN
ijtc-1842	120	11	gaps	gap	NOUN
ijtc-1842	120	12	:	:	PUNCT
ijtc-1842	120	13	1	1	NUM
ijtc-1842	120	14	)	)	PUNCT
ijtc-1842	120	15	lack	lack	NOUN
ijtc-1842	120	16	of	of	ADP
ijtc-1842	120	17	a	a	DET
ijtc-1842	120	18	clean	clean	ADJ
ijtc-1842	120	19	and	and	CCONJ
ijtc-1842	120	20	comfortable	comfortable	ADJ
ijtc-1842	120	21	environment	environment	NOUN
ijtc-1842	120	22	with	with	ADP
ijtc-1842	120	23	clear	clear	ADJ
ijtc-1842	120	24	siganage	siganage	NOUN
ijtc-1842	120	25	;	;	PUNCT
ijtc-1842	120	26	2	2	X
ijtc-1842	120	27	)	)	PUNCT
ijtc-1842	120	28	unprofessional	unprofessional	ADJ
ijtc-1842	120	29	or	or	CCONJ
ijtc-1842	120	30	untidy	untidy	ADJ
ijtc-1842	120	31	appearance	appearance	NOUN
ijtc-1842	120	32	of	of	ADP
ijtc-1842	120	33	service	service	NOUN
ijtc-1842	120	34	officers	officer	NOUN
ijtc-1842	120	35	;	;	PUNCT
ijtc-1842	120	36	and	and	CCONJ
ijtc-1842	120	37	3	3	X
ijtc-1842	120	38	)	)	PUNCT
ijtc-1842	120	39	absence	absence	NOUN
ijtc-1842	120	40	of	of	ADP
ijtc-1842	120	41	a	a	DET
ijtc-1842	120	42	comfortable	comfortable	ADJ
ijtc-1842	120	43	waiting	waiting	NOUN
ijtc-1842	120	44	room	room	NOUN
ijtc-1842	120	45	.	.	PUNCT
ijtc-1842	121	1	optimization	optimization	NOUN
ijtc-1842	121	2	of	of	ADP
ijtc-1842	121	3	this	this	DET
ijtc-1842	121	4	aspect	aspect	NOUN
ijtc-1842	121	5	is	be	AUX
ijtc-1842	121	6	still	still	ADV
ijtc-1842	121	7	needed	need	VERB
ijtc-1842	121	8	,	,	PUNCT
ijtc-1842	121	9	namely	namely	ADV
ijtc-1842	121	10	the	the	DET
ijtc-1842	121	11	cleanliness	cleanliness	NOUN
ijtc-1842	121	12	and	and	CCONJ
ijtc-1842	121	13	comfort	comfort	NOUN
ijtc-1842	121	14	of	of	ADP
ijtc-1842	121	15	the	the	DET
ijtc-1842	121	16	environment	environment	NOUN
ijtc-1842	121	17	with	with	ADP
ijtc-1842	121	18	directional	directional	ADJ
ijtc-1842	121	19	signs	sign	NOUN
ijtc-1842	121	20	and	and	CCONJ
ijtc-1842	121	21	the	the	DET
ijtc-1842	121	22	availability	availability	NOUN
ijtc-1842	121	23	of	of	ADP
ijtc-1842	121	24	waiting	wait	VERB
ijtc-1842	121	25	rooms	room	NOUN
ijtc-1842	121	26	which	which	PRON
ijtc-1842	121	27	taxpayers	taxpayer	NOUN
ijtc-1842	121	28	feel	feel	VERB
ijtc-1842	121	29	is	be	AUX
ijtc-1842	121	30	still	still	ADV
ijtc-1842	121	31	lacking	lack	VERB
ijtc-1842	121	32	.	.	PUNCT
ijtc-1842	122	1	these	these	DET
ijtc-1842	122	2	two	two	NUM
ijtc-1842	122	3	things	thing	NOUN
ijtc-1842	122	4	must	must	AUX
ijtc-1842	122	5	be	be	AUX
ijtc-1842	122	6	coordinated	coordinate	VERB
ijtc-1842	122	7	by	by	ADP
ijtc-1842	122	8	the	the	DET
ijtc-1842	122	9	pkn	pkn	PROPN
ijtc-1842	122	10	stan	stan	PROPN
ijtc-1842	122	11	tax	tax	PROPN
ijtc-1842	122	12	center	center	PROPN
ijtc-1842	122	13	as	as	ADP
ijtc-1842	122	14	the	the	DET
ijtc-1842	122	15	organizer	organizer	NOUN
ijtc-1842	122	16	of	of	ADP
ijtc-1842	122	17	tax	tax	NOUN
ijtc-1842	122	18	clinic	clinic	NOUN
ijtc-1842	122	19	activities	activity	NOUN
ijtc-1842	122	20	with	with	ADP
ijtc-1842	122	21	kpp	kpp	PROPN
ijtc-1842	122	22	pratama	pratama	NOUN
ijtc-1842	122	23	pondok	pondok	PROPN
ijtc-1842	122	24	aren	aren	VERB
ijtc-1842	122	25	as	as	ADP
ijtc-1842	122	26	a	a	DET
ijtc-1842	122	27	partner	partner	NOUN
ijtc-1842	122	28	in	in	ADP
ijtc-1842	122	29	tax	tax	NOUN
ijtc-1842	122	30	clinic	clinic	NOUN
ijtc-1842	122	31	activities	activity	NOUN
ijtc-1842	122	32	.	.	PUNCT
ijtc-1842	123	1	this	this	PRON
ijtc-1842	123	2	needs	need	VERB
ijtc-1842	123	3	to	to	PART
ijtc-1842	123	4	be	be	AUX
ijtc-1842	123	5	done	do	VERB
ijtc-1842	123	6	because	because	SCONJ
ijtc-1842	123	7	the	the	DET
ijtc-1842	123	8	tax	tax	NOUN
ijtc-1842	123	9	clinic	clinic	NOUN
ijtc-1842	123	10	activities	activity	NOUN
ijtc-1842	123	11	are	be	AUX
ijtc-1842	123	12	carried	carry	VERB
ijtc-1842	123	13	out	out	ADP
ijtc-1842	123	14	at	at	ADP
ijtc-1842	123	15	kpp	kpp	PROPN
ijtc-1842	123	16	pratama	pratama	NOUN
ijtc-1842	123	17	pondok	pondok	PROPN
ijtc-1842	123	18	aren	aren	VERB
ijtc-1842	123	19	so	so	SCONJ
ijtc-1842	123	20	that	that	SCONJ
ijtc-1842	123	21	the	the	DET
ijtc-1842	123	22	provision	provision	NOUN
ijtc-1842	123	23	of	of	ADP
ijtc-1842	123	24	facilities	facility	NOUN
ijtc-1842	123	25	is	be	AUX
ijtc-1842	123	26	provided	provide	VERB
ijtc-1842	123	27	by	by	ADP
ijtc-1842	123	28	kpp	kpp	PROPN
ijtc-1842	123	29	pratama	pratama	NOUN
ijtc-1842	123	30	pondok	pondok	PROPN
ijtc-1842	123	31	aren	aren	PROPN
ijtc-1842	123	32	.	.	PUNCT
ijtc-1842	124	1	another	another	DET
ijtc-1842	124	2	thing	thing	NOUN
ijtc-1842	124	3	that	that	PRON
ijtc-1842	124	4	needs	need	VERB
ijtc-1842	124	5	to	to	PART
ijtc-1842	124	6	be	be	AUX
ijtc-1842	124	7	improved	improve	VERB
ijtc-1842	124	8	regarding	regard	VERB
ijtc-1842	124	9	the	the	DET
ijtc-1842	124	10	tangibility	tangibility	NOUN
ijtc-1842	124	11	(	(	PUNCT
ijtc-1842	124	12	t	t	NOUN
ijtc-1842	124	13	)	)	PUNCT
ijtc-1842	124	14	aspect	aspect	NOUN
ijtc-1842	124	15	is	be	AUX
ijtc-1842	124	16	that	that	SCONJ
ijtc-1842	124	17	tax	tax	NOUN
ijtc-1842	124	18	clinic	clinic	NOUN
ijtc-1842	124	19	volunteers	volunteer	NOUN
ijtc-1842	124	20	must	must	AUX
ijtc-1842	124	21	be	be	AUX
ijtc-1842	124	22	able	able	ADJ
ijtc-1842	124	23	to	to	PART
ijtc-1842	124	24	appear	appear	VERB
ijtc-1842	124	25	more	more	ADV
ijtc-1842	124	26	professional	professional	ADJ
ijtc-1842	124	27	and	and	CCONJ
ijtc-1842	124	28	presentable	presentable	ADJ
ijtc-1842	124	29	when	when	SCONJ
ijtc-1842	124	30	providing	provide	VERB
ijtc-1842	124	31	services	service	NOUN
ijtc-1842	124	32	.	.	PUNCT
ijtc-1842	125	1	this	this	DET
ijtc-1842	125	2	aspect	aspect	NOUN
ijtc-1842	125	3	of	of	ADP
ijtc-1842	125	4	tangibility	tangibility	NOUN
ijtc-1842	125	5	is	be	AUX
ijtc-1842	125	6	important	important	ADJ
ijtc-1842	125	7	to	to	PART
ijtc-1842	125	8	pay	pay	VERB
ijtc-1842	125	9	attention	attention	NOUN
ijtc-1842	125	10	to	to	ADP
ijtc-1842	125	11	because	because	SCONJ
ijtc-1842	125	12	it	it	PRON
ijtc-1842	125	13	shows	show	VERB
ijtc-1842	125	14	real	real	ADJ
ijtc-1842	125	15	evidence	evidence	NOUN
ijtc-1842	125	16	of	of	ADP
ijtc-1842	125	17	the	the	DET
ijtc-1842	125	18	tax	tax	NOUN
ijtc-1842	125	19	center	center	NOUN
ijtc-1842	125	20	as	as	ADP
ijtc-1842	125	21	the	the	DET
ijtc-1842	125	22	organizer	organizer	NOUN
ijtc-1842	125	23	of	of	ADP
ijtc-1842	125	24	the	the	DET
ijtc-1842	125	25	tax	tax	NOUN
ijtc-1842	125	26	clinic	clinic	NOUN
ijtc-1842	125	27	and	and	CCONJ
ijtc-1842	125	28	kpp	kpp	PROPN
ijtc-1842	125	29	pratama	pratama	NOUN
ijtc-1842	125	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	125	31	analysis	analysis	NOUN
ijtc-1842	125	32	of	of	ADP
ijtc-1842	125	33	the	the	DET
ijtc-1842	125	34	quality	quality	NOUN
ijtc-1842	125	35	of	of	ADP
ijtc-1842	125	36	pkn	pkn	PROPN
ijtc-1842	125	37	stan	stan	PROPN
ijtc-1842	125	38	tax	tax	PROPN
ijtc-1842	125	39	clinic	clinic	PROPN
ijtc-1842	125	40	services	service	NOUN
ijtc-1842	125	41	budiarsih	budiarsih	NOUN
ijtc-1842	125	42	and	and	CCONJ
ijtc-1842	125	43	liyana	liyana	PROPN
ijtc-1842	125	44	8	8	NUM
ijtc-1842	125	45	|	|	ADV
ijtc-1842	125	46	ilomata	ilomata	PROPN
ijtc-1842	125	47	international	international	ADJ
ijtc-1842	125	48	journal	journal	NOUN
ijtc-1842	125	49	of	of	ADP
ijtc-1842	125	50	tax	tax	PROPN
ijtc-1842	125	51	&	&	CCONJ
ijtc-1842	125	52	accounting	accounting	PROPN
ijtc-1842	125	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	125	54	pondok	pondok	PROPN
ijtc-1842	125	55	aren	aren	ADV
ijtc-1842	125	56	as	as	ADP
ijtc-1842	125	57	a	a	DET
ijtc-1842	125	58	partner	partner	NOUN
ijtc-1842	125	59	as	as	ADP
ijtc-1842	125	60	a	a	DET
ijtc-1842	125	61	service	service	NOUN
ijtc-1842	125	62	provider	provider	NOUN
ijtc-1842	125	63	to	to	ADP
ijtc-1842	125	64	taxpayers	taxpayer	NOUN
ijtc-1842	125	65	.	.	PUNCT
ijtc-1842	126	1	tax	tax	NOUN
ijtc-1842	126	2	clinic	clinic	NOUN
ijtc-1842	126	3	volunteers	volunteer	NOUN
ijtc-1842	126	4	should	should	AUX
ijtc-1842	126	5	also	also	ADV
ijtc-1842	126	6	be	be	AUX
ijtc-1842	126	7	trained	train	VERB
ijtc-1842	126	8	on	on	ADP
ijtc-1842	126	9	grooming	groom	VERB
ijtc-1842	126	10	,	,	PUNCT
ijtc-1842	126	11	dress	dress	NOUN
ijtc-1842	126	12	code	code	NOUN
ijtc-1842	126	13	,	,	PUNCT
ijtc-1842	126	14	and	and	CCONJ
ijtc-1842	126	15	professional	professional	ADJ
ijtc-1842	126	16	appearance	appearance	NOUN
ijtc-1842	126	17	standards	standard	NOUN
ijtc-1842	126	18	to	to	PART
ijtc-1842	126	19	boost	boost	VERB
ijtc-1842	126	20	client	client	NOUN
ijtc-1842	126	21	confidence	confidence	NOUN
ijtc-1842	126	22	.	.	PUNCT
ijtc-1842	127	1	reliability	reliability	NOUN
ijtc-1842	127	2	the	the	DET
ijtc-1842	127	3	reliability	reliability	NOUN
ijtc-1842	127	4	aspect	aspect	NOUN
ijtc-1842	127	5	(	(	PUNCT
ijtc-1842	127	6	r	r	NOUN
ijtc-1842	127	7	)	)	PUNCT
ijtc-1842	127	8	is	be	AUX
ijtc-1842	127	9	an	an	DET
ijtc-1842	127	10	aspect	aspect	NOUN
ijtc-1842	127	11	that	that	PRON
ijtc-1842	127	12	needs	need	VERB
ijtc-1842	127	13	a	a	DET
ijtc-1842	127	14	lot	lot	NOUN
ijtc-1842	127	15	of	of	ADP
ijtc-1842	127	16	attention	attention	NOUN
ijtc-1842	127	17	from	from	ADP
ijtc-1842	127	18	tax	tax	NOUN
ijtc-1842	127	19	clinic	clinic	NOUN
ijtc-1842	127	20	organizers	organizer	NOUN
ijtc-1842	127	21	.	.	PUNCT
ijtc-1842	128	1	the	the	DET
ijtc-1842	128	2	calculation	calculation	NOUN
ijtc-1842	128	3	results	result	VERB
ijtc-1842	128	4	for	for	ADP
ijtc-1842	128	5	all	all	DET
ijtc-1842	128	6	indicators	indicator	NOUN
ijtc-1842	128	7	show	show	VERB
ijtc-1842	128	8	a	a	DET
ijtc-1842	128	9	negative	negative	ADJ
ijtc-1842	128	10	gap	gap	NOUN
ijtc-1842	128	11	including	include	VERB
ijtc-1842	128	12	inconsistent	inconsistent	ADJ
ijtc-1842	128	13	adherence	adherence	NOUN
ijtc-1842	128	14	to	to	ADP
ijtc-1842	128	15	service	service	NOUN
ijtc-1842	128	16	timelines	timeline	NOUN
ijtc-1842	128	17	,	,	PUNCT
ijtc-1842	128	18	occasional	occasional	ADJ
ijtc-1842	128	19	errors	error	NOUN
ijtc-1842	128	20	in	in	ADP
ijtc-1842	128	21	service	service	NOUN
ijtc-1842	128	22	delivery	delivery	NOUN
ijtc-1842	128	23	and	and	CCONJ
ijtc-1842	128	24	lack	lack	NOUN
ijtc-1842	128	25	of	of	ADP
ijtc-1842	128	26	demonstrated	demonstrate	VERB
ijtc-1842	128	27	competence	competence	NOUN
ijtc-1842	128	28	and	and	CCONJ
ijtc-1842	128	29	profesionalism	profesionalism	NOUN
ijtc-1842	128	30	.	.	PUNCT
ijtc-1842	129	1	this	this	PRON
ijtc-1842	129	2	means	mean	VERB
ijtc-1842	129	3	that	that	SCONJ
ijtc-1842	129	4	satisfaction	satisfaction	NOUN
ijtc-1842	129	5	with	with	ADP
ijtc-1842	129	6	the	the	DET
ijtc-1842	129	7	reliability	reliability	NOUN
ijtc-1842	129	8	aspect	aspect	NOUN
ijtc-1842	129	9	has	have	AUX
ijtc-1842	129	10	not	not	PART
ijtc-1842	129	11	been	be	AUX
ijtc-1842	129	12	achieved	achieve	VERB
ijtc-1842	129	13	.	.	PUNCT
ijtc-1842	130	1	this	this	PRON
ijtc-1842	130	2	is	be	AUX
ijtc-1842	130	3	a	a	DET
ijtc-1842	130	4	critical	critical	ADJ
ijtc-1842	130	5	concern	concern	NOUN
ijtc-1842	130	6	as	as	ADP
ijtc-1842	130	7	reliability	reliability	NOUN
ijtc-1842	130	8	is	be	AUX
ijtc-1842	130	9	the	the	DET
ijtc-1842	130	10	core	core	NOUN
ijtc-1842	130	11	of	of	ADP
ijtc-1842	130	12	service	service	NOUN
ijtc-1842	130	13	quality	quality	NOUN
ijtc-1842	130	14	.	.	PUNCT
ijtc-1842	131	1	as	as	ADP
ijtc-1842	131	2	dwianika	dwianika	PROPN
ijtc-1842	131	3	et	et	PROPN
ijtc-1842	131	4	al	al	PROPN
ijtc-1842	131	5	.	.	PROPN
ijtc-1842	132	1	(	(	PUNCT
ijtc-1842	132	2	2018	2018	NUM
ijtc-1842	132	3	)	)	PUNCT
ijtc-1842	132	4	point	point	VERB
ijtc-1842	132	5	out	out	ADP
ijtc-1842	132	6	,	,	PUNCT
ijtc-1842	132	7	poor	poor	ADJ
ijtc-1842	132	8	reliability	reliability	NOUN
ijtc-1842	132	9	undermines	undermine	VERB
ijtc-1842	132	10	trust	trust	NOUN
ijtc-1842	132	11	and	and	CCONJ
ijtc-1842	132	12	reduce	reduce	VERB
ijtc-1842	132	13	compliance	compliance	NOUN
ijtc-1842	132	14	.	.	PUNCT
ijtc-1842	133	1	given	give	VERB
ijtc-1842	133	2	that	that	SCONJ
ijtc-1842	133	3	many	many	ADJ
ijtc-1842	133	4	taxpayers	taxpayer	NOUN
ijtc-1842	133	5	were	be	AUX
ijtc-1842	133	6	first	first	ADJ
ijtc-1842	133	7	time	time	NOUN
ijtc-1842	133	8	users	user	NOUN
ijtc-1842	133	9	,	,	PUNCT
ijtc-1842	133	10	errors	error	NOUN
ijtc-1842	133	11	and	and	CCONJ
ijtc-1842	133	12	delays	delay	NOUN
ijtc-1842	133	13	may	may	AUX
ijtc-1842	133	14	discourage	discourage	VERB
ijtc-1842	133	15	future	future	ADJ
ijtc-1842	133	16	engagement	engagement	NOUN
ijtc-1842	133	17	.	.	PUNCT
ijtc-1842	134	1	causal	causal	ADJ
ijtc-1842	134	2	factors	factor	NOUN
ijtc-1842	134	3	for	for	ADP
ijtc-1842	134	4	this	this	DET
ijtc-1842	134	5	problem	problem	NOUN
ijtc-1842	134	6	is	be	AUX
ijtc-1842	134	7	the	the	DET
ijtc-1842	134	8	volunteers	volunteer	NOUN
ijtc-1842	134	9	involved	involve	VERB
ijtc-1842	134	10	may	may	AUX
ijtc-1842	134	11	lack	lack	VERB
ijtc-1842	134	12	real	real	ADJ
ijtc-1842	134	13	world	world	NOUN
ijtc-1842	134	14	experience	experience	NOUN
ijtc-1842	134	15	,	,	PUNCT
ijtc-1842	134	16	resulting	result	VERB
ijtc-1842	134	17	in	in	ADP
ijtc-1842	134	18	slower	slow	ADJ
ijtc-1842	134	19	service	service	NOUN
ijtc-1842	134	20	or	or	CCONJ
ijtc-1842	134	21	gesitancy	gesitancy	NOUN
ijtc-1842	134	22	in	in	ADP
ijtc-1842	134	23	executing	execute	VERB
ijtc-1842	134	24	complex	complex	ADJ
ijtc-1842	134	25	tasks	task	NOUN
ijtc-1842	134	26	.	.	PUNCT
ijtc-1842	135	1	additionally	additionally	ADV
ijtc-1842	135	2	,	,	PUNCT
ijtc-1842	135	3	high	high	ADJ
ijtc-1842	135	4	taxpayer	taxpayer	NOUN
ijtc-1842	135	5	volume	volume	NOUN
ijtc-1842	135	6	(	(	PUNCT
ijtc-1842	135	7	up	up	ADP
ijtc-1842	135	8	to	to	PART
ijtc-1842	135	9	300	300	NUM
ijtc-1842	135	10	per	per	ADP
ijtc-1842	135	11	month	month	NOUN
ijtc-1842	135	12	)	)	PUNCT
ijtc-1842	135	13	may	may	AUX
ijtc-1842	135	14	overwhelm	overwhelm	VERB
ijtc-1842	135	15	volunteer	volunteer	NOUN
ijtc-1842	135	16	capacity	capacity	NOUN
ijtc-1842	135	17	,	,	PUNCT
ijtc-1842	135	18	leading	lead	VERB
ijtc-1842	135	19	to	to	ADP
ijtc-1842	135	20	inconsistency	inconsistency	NOUN
ijtc-1842	135	21	.	.	PUNCT
ijtc-1842	136	1	therefore	therefore	ADV
ijtc-1842	136	2	,	,	PUNCT
ijtc-1842	136	3	to	to	PART
ijtc-1842	136	4	address	address	VERB
ijtc-1842	136	5	this	this	PRON
ijtc-1842	136	6	,	,	PUNCT
ijtc-1842	136	7	ongoing	ongoing	ADJ
ijtc-1842	136	8	competency	competency	NOUN
ijtc-1842	136	9	training	training	NOUN
ijtc-1842	136	10	and	and	CCONJ
ijtc-1842	136	11	roleplay	roleplay	NOUN
ijtc-1842	136	12	simulations	simulation	NOUN
ijtc-1842	136	13	should	should	AUX
ijtc-1842	136	14	be	be	AUX
ijtc-1842	136	15	implemented	implement	VERB
ijtc-1842	136	16	for	for	ADP
ijtc-1842	136	17	volunteers	volunteer	NOUN
ijtc-1842	136	18	.	.	PUNCT
ijtc-1842	137	1	furthermore	furthermore	ADV
ijtc-1842	137	2	,	,	PUNCT
ijtc-1842	137	3	service	service	NOUN
ijtc-1842	137	4	scheduling	scheduling	NOUN
ijtc-1842	137	5	could	could	AUX
ijtc-1842	137	6	be	be	AUX
ijtc-1842	137	7	improved	improve	VERB
ijtc-1842	137	8	through	through	ADP
ijtc-1842	137	9	an	an	DET
ijtc-1842	137	10	appointment	appointment	NOUN
ijtc-1842	137	11	system	system	NOUN
ijtc-1842	137	12	to	to	PART
ijtc-1842	137	13	reduce	reduce	VERB
ijtc-1842	137	14	bottlenecks	bottleneck	NOUN
ijtc-1842	137	15	.	.	PUNCT
ijtc-1842	138	1	responsivesness	responsivesness	VERB
ijtc-1842	138	2	the	the	DET
ijtc-1842	138	3	responsiveness	responsiveness	NOUN
ijtc-1842	138	4	aspect	aspect	NOUN
ijtc-1842	138	5	(	(	PUNCT
ijtc-1842	138	6	rsp	rsp	PROPN
ijtc-1842	138	7	)	)	PUNCT
ijtc-1842	138	8	which	which	PRON
ijtc-1842	138	9	reflects	reflect	VERB
ijtc-1842	138	10	the	the	DET
ijtc-1842	138	11	willingness	willingness	NOUN
ijtc-1842	138	12	and	and	CCONJ
ijtc-1842	138	13	promtness	promtness	NOUN
ijtc-1842	138	14	of	of	ADP
ijtc-1842	138	15	staff	staff	NOUN
ijtc-1842	138	16	in	in	ADP
ijtc-1842	138	17	assisting	assist	VERB
ijtc-1842	138	18	clients	client	NOUN
ijtc-1842	138	19	,	,	PUNCT
ijtc-1842	138	20	showed	show	VERB
ijtc-1842	138	21	mixed	mixed	ADJ
ijtc-1842	138	22	results	result	NOUN
ijtc-1842	138	23	.	.	PUNCT
ijtc-1842	139	1	only	only	ADV
ijtc-1842	139	2	one	one	NUM
ijtc-1842	139	3	indicator	indicator	NOUN
ijtc-1842	139	4	-	-	PUNCT
ijtc-1842	139	5	volunteers	volunteer	NOUN
ijtc-1842	139	6	showing	show	VERB
ijtc-1842	139	7	responsiveness	responsiveness	NOUN
ijtc-1842	139	8	-	-	PUNCT
ijtc-1842	139	9	had	have	VERB
ijtc-1842	139	10	a	a	DET
ijtc-1842	139	11	positive	positive	ADJ
ijtc-1842	139	12	gap	gap	NOUN
ijtc-1842	139	13	.	.	PUNCT
ijtc-1842	140	1	other	other	ADJ
ijtc-1842	140	2	indicators	indicator	NOUN
ijtc-1842	140	3	such	such	ADJ
ijtc-1842	140	4	as	as	ADP
ijtc-1842	140	5	speed	speed	NOUN
ijtc-1842	140	6	of	of	ADP
ijtc-1842	140	7	service	service	NOUN
ijtc-1842	140	8	,	,	PUNCT
ijtc-1842	140	9	instilling	instill	VERB
ijtc-1842	140	10	trust	trust	NOUN
ijtc-1842	140	11	,	,	PUNCT
ijtc-1842	140	12	and	and	CCONJ
ijtc-1842	140	13	waiting	wait	VERB
ijtc-1842	140	14	time	time	NOUN
ijtc-1842	140	15	within	within	ADP
ijtc-1842	140	16	one	one	NUM
ijtc-1842	140	17	hourhad	hourhad	VERB
ijtc-1842	140	18	negative	negative	ADJ
ijtc-1842	140	19	gap	gap	NOUN
ijtc-1842	140	20	.	.	PUNCT
ijtc-1842	141	1	this	this	DET
ijtc-1842	141	2	contrast	contrast	NOUN
ijtc-1842	141	3	suggests	suggest	VERB
ijtc-1842	141	4	that	that	SCONJ
ijtc-1842	141	5	while	while	SCONJ
ijtc-1842	141	6	volunteers	volunteer	NOUN
ijtc-1842	141	7	show	show	VERB
ijtc-1842	141	8	willingness	willingness	NOUN
ijtc-1842	141	9	,	,	PUNCT
ijtc-1842	141	10	execution	execution	NOUN
ijtc-1842	141	11	falls	fall	VERB
ijtc-1842	141	12	short	short	ADJ
ijtc-1842	141	13	,	,	PUNCT
ijtc-1842	141	14	especially	especially	ADV
ijtc-1842	141	15	in	in	ADP
ijtc-1842	141	16	managing	manage	VERB
ijtc-1842	141	17	time	time	NOUN
ijtc-1842	141	18	and	and	CCONJ
ijtc-1842	141	19	building	building	NOUN
ijtc-1842	141	20	trust	trust	NOUN
ijtc-1842	141	21	.	.	PUNCT
ijtc-1842	142	1	these	these	DET
ijtc-1842	142	2	findings	finding	NOUN
ijtc-1842	142	3	are	be	AUX
ijtc-1842	142	4	supported	support	VERB
ijtc-1842	142	5	by	by	ADP
ijtc-1842	142	6	nurdin	nurdin	VERB
ijtc-1842	142	7	(	(	PUNCT
ijtc-1842	142	8	2010	2010	NUM
ijtc-1842	142	9	)	)	PUNCT
ijtc-1842	142	10	,	,	PUNCT
ijtc-1842	142	11	who	who	PRON
ijtc-1842	142	12	argued	argue	VERB
ijtc-1842	142	13	that	that	SCONJ
ijtc-1842	142	14	public	public	ADJ
ijtc-1842	142	15	services	service	NOUN
ijtc-1842	142	16	often	often	ADV
ijtc-1842	142	17	suffer	suffer	VERB
ijtc-1842	142	18	from	from	ADP
ijtc-1842	142	19	inefficiencies	inefficiency	NOUN
ijtc-1842	142	20	at	at	ADP
ijtc-1842	142	21	the	the	DET
ijtc-1842	142	22	operational	operational	ADJ
ijtc-1842	142	23	level	level	NOUN
ijtc-1842	142	24	.	.	PUNCT
ijtc-1842	143	1	the	the	DET
ijtc-1842	143	2	lack	lack	NOUN
ijtc-1842	143	3	of	of	ADP
ijtc-1842	143	4	responsiveness	responsiveness	NOUN
ijtc-1842	143	5	may	may	AUX
ijtc-1842	143	6	stem	stem	VERB
ijtc-1842	143	7	from	from	ADP
ijtc-1842	143	8	limited	limited	ADJ
ijtc-1842	143	9	volunteer	volunteer	NOUN
ijtc-1842	143	10	experience	experience	NOUN
ijtc-1842	143	11	or	or	CCONJ
ijtc-1842	143	12	an	an	DET
ijtc-1842	143	13	absence	absence	NOUN
ijtc-1842	143	14	of	of	ADP
ijtc-1842	143	15	real	real	ADJ
ijtc-1842	143	16	-	-	PUNCT
ijtc-1842	143	17	time	time	NOUN
ijtc-1842	143	18	supervisory	supervisory	ADJ
ijtc-1842	143	19	support	support	NOUN
ijtc-1842	143	20	.	.	PUNCT
ijtc-1842	144	1	high	high	ADJ
ijtc-1842	144	2	demand	demand	NOUN
ijtc-1842	144	3	with	with	ADP
ijtc-1842	144	4	limited	limited	ADJ
ijtc-1842	144	5	staff	staff	NOUN
ijtc-1842	144	6	during	during	ADP
ijtc-1842	144	7	peak	peak	NOUN
ijtc-1842	144	8	hours	hour	NOUN
ijtc-1842	144	9	may	may	AUX
ijtc-1842	144	10	also	also	ADV
ijtc-1842	144	11	contribute	contribute	VERB
ijtc-1842	144	12	to	to	ADP
ijtc-1842	144	13	long	long	ADJ
ijtc-1842	144	14	waiting	waiting	NOUN
ijtc-1842	144	15	times	time	NOUN
ijtc-1842	144	16	and	and	CCONJ
ijtc-1842	144	17	rushed	rush	VERB
ijtc-1842	144	18	interactions	interaction	NOUN
ijtc-1842	144	19	.	.	PUNCT
ijtc-1842	145	1	introducing	introduce	VERB
ijtc-1842	145	2	real	real	ADJ
ijtc-1842	145	3	-	-	PUNCT
ijtc-1842	145	4	time	time	NOUN
ijtc-1842	145	5	supervision	supervision	NOUN
ijtc-1842	145	6	,	,	PUNCT
ijtc-1842	145	7	volunteer	volunteer	NOUN
ijtc-1842	145	8	rotation	rotation	NOUN
ijtc-1842	145	9	,	,	PUNCT
ijtc-1842	145	10	and	and	CCONJ
ijtc-1842	145	11	daily	daily	ADJ
ijtc-1842	145	12	briefing	briefing	NOUN
ijtc-1842	145	13	sessions	session	NOUN
ijtc-1842	145	14	can	can	AUX
ijtc-1842	145	15	help	help	VERB
ijtc-1842	145	16	improve	improve	VERB
ijtc-1842	145	17	pace	pace	NOUN
ijtc-1842	145	18	and	and	CCONJ
ijtc-1842	145	19	response	response	NOUN
ijtc-1842	145	20	accuracy	accuracy	NOUN
ijtc-1842	145	21	.	.	PUNCT
ijtc-1842	146	1	further	far	ADV
ijtc-1842	146	2	,	,	PUNCT
ijtc-1842	146	3	developing	develop	VERB
ijtc-1842	146	4	clear	clear	ADJ
ijtc-1842	146	5	service	service	NOUN
ijtc-1842	146	6	flow	flow	NOUN
ijtc-1842	146	7	protocols	protocol	NOUN
ijtc-1842	146	8	can	can	AUX
ijtc-1842	146	9	streamline	streamline	VERB
ijtc-1842	146	10	operations	operation	NOUN
ijtc-1842	146	11	.	.	PUNCT
ijtc-1842	147	1	assurance	assurance	NOUN
ijtc-1842	147	2	and	and	CCONJ
ijtc-1842	147	3	certainty	certainty	VERB
ijtc-1842	147	4	similar	similar	ADJ
ijtc-1842	147	5	to	to	ADP
ijtc-1842	147	6	the	the	DET
ijtc-1842	147	7	responsiveness	responsiveness	NOUN
ijtc-1842	147	8	aspect	aspect	NOUN
ijtc-1842	147	9	(	(	PUNCT
ijtc-1842	147	10	rsp	rsp	PROPN
ijtc-1842	147	11	)	)	PUNCT
ijtc-1842	147	12	,	,	PUNCT
ijtc-1842	147	13	the	the	DET
ijtc-1842	147	14	assurance	assurance	NOUN
ijtc-1842	147	15	and	and	CCONJ
ijtc-1842	147	16	certainty	certainty	NOUN
ijtc-1842	147	17	aspect	aspect	NOUN
ijtc-1842	147	18	(	(	PUNCT
ijtc-1842	147	19	a	a	X
ijtc-1842	147	20	)	)	PUNCT
ijtc-1842	147	21	also	also	ADV
ijtc-1842	147	22	still	still	ADV
ijtc-1842	147	23	has	have	VERB
ijtc-1842	147	24	indicators	indicator	NOUN
ijtc-1842	147	25	that	that	PRON
ijtc-1842	147	26	need	need	VERB
ijtc-1842	147	27	to	to	PART
ijtc-1842	147	28	be	be	AUX
ijtc-1842	147	29	improved	improve	VERB
ijtc-1842	147	30	in	in	ADP
ijtc-1842	147	31	providing	provide	VERB
ijtc-1842	147	32	services	service	NOUN
ijtc-1842	147	33	to	to	ADP
ijtc-1842	147	34	taxpayers	taxpayer	NOUN
ijtc-1842	147	35	.	.	PUNCT
ijtc-1842	148	1	these	these	DET
ijtc-1842	148	2	indicators	indicator	NOUN
ijtc-1842	148	3	include	include	VERB
ijtc-1842	148	4	the	the	DET
ijtc-1842	148	5	knowledge	knowledge	NOUN
ijtc-1842	148	6	and	and	CCONJ
ijtc-1842	148	7	friendliness	friendliness	ADJ
ijtc-1842	148	8	and	and	CCONJ
ijtc-1842	148	9	politeness	politeness	NOUN
ijtc-1842	148	10	of	of	ADP
ijtc-1842	148	11	tax	tax	NOUN
ijtc-1842	148	12	clinic	clinic	NOUN
ijtc-1842	148	13	volunteers	volunteer	NOUN
ijtc-1842	148	14	that	that	PRON
ijtc-1842	148	15	still	still	ADV
ijtc-1842	148	16	need	need	VERB
ijtc-1842	148	17	to	to	PART
ijtc-1842	148	18	be	be	AUX
ijtc-1842	148	19	improved	improve	VERB
ijtc-1842	148	20	.	.	PUNCT
ijtc-1842	149	1	taxpayer	taxpayer	NOUN
ijtc-1842	149	2	satisfaction	satisfaction	NOUN
ijtc-1842	149	3	in	in	ADP
ijtc-1842	149	4	this	this	DET
ijtc-1842	149	5	aspect	aspect	NOUN
ijtc-1842	149	6	or	or	CCONJ
ijtc-1842	149	7	a	a	DET
ijtc-1842	149	8	positive	positive	ADJ
ijtc-1842	149	9	gap	gap	NOUN
ijtc-1842	149	10	is	be	AUX
ijtc-1842	149	11	shown	show	VERB
ijtc-1842	149	12	in	in	ADP
ijtc-1842	149	13	the	the	DET
ijtc-1842	149	14	indicator	indicator	NOUN
ijtc-1842	149	15	that	that	PRON
ijtc-1842	149	16	taxpayers	taxpayer	NOUN
ijtc-1842	149	17	have	have	AUX
ijtc-1842	149	18	received	receive	VERB
ijtc-1842	149	19	a	a	DET
ijtc-1842	149	20	thorough	thorough	ADJ
ijtc-1842	149	21	explanation	explanation	NOUN
ijtc-1842	149	22	from	from	ADP
ijtc-1842	149	23	tax	tax	NOUN
ijtc-1842	149	24	clinic	clinic	NOUN
ijtc-1842	149	25	volunteers	volunteer	NOUN
ijtc-1842	149	26	regarding	regard	VERB
ijtc-1842	149	27	the	the	DET
ijtc-1842	149	28	problems	problem	NOUN
ijtc-1842	149	29	they	they	PRON
ijtc-1842	149	30	are	be	AUX
ijtc-1842	149	31	facing	face	VERB
ijtc-1842	149	32	and	and	CCONJ
ijtc-1842	149	33	taxpayers	taxpayer	NOUN
ijtc-1842	149	34	feel	feel	VERB
ijtc-1842	149	35	they	they	PRON
ijtc-1842	149	36	have	have	AUX
ijtc-1842	149	37	been	be	AUX
ijtc-1842	149	38	treated	treat	VERB
ijtc-1842	149	39	with	with	ADP
ijtc-1842	149	40	dignity	dignity	NOUN
ijtc-1842	149	41	and	and	CCONJ
ijtc-1842	149	42	morals	moral	NOUN
ijtc-1842	149	43	.	.	PUNCT
ijtc-1842	150	1	these	these	PRON
ijtc-1842	150	2	suggest	suggest	VERB
ijtc-1842	150	3	that	that	SCONJ
ijtc-1842	150	4	volunteers	volunteer	NOUN
ijtc-1842	150	5	are	be	AUX
ijtc-1842	150	6	capable	capable	ADJ
ijtc-1842	150	7	of	of	ADP
ijtc-1842	150	8	building	build	VERB
ijtc-1842	150	9	positive	positive	ADJ
ijtc-1842	150	10	interpersonal	interpersonal	ADJ
ijtc-1842	150	11	interactions	interaction	NOUN
ijtc-1842	150	12	and	and	CCONJ
ijtc-1842	150	13	communicating	communicate	VERB
ijtc-1842	150	14	clearly	clearly	ADV
ijtc-1842	150	15	—	—	PUNCT
ijtc-1842	150	16	key	key	ADJ
ijtc-1842	150	17	attributes	attribute	NOUN
ijtc-1842	150	18	in	in	ADP
ijtc-1842	150	19	delivering	deliver	VERB
ijtc-1842	150	20	assurance	assurance	NOUN
ijtc-1842	150	21	(	(	PUNCT
ijtc-1842	150	22	ismail	ismail	PROPN
ijtc-1842	150	23	&	&	CCONJ
ijtc-1842	150	24	s.	s.	PROPN
ijtc-1842	150	25	,	,	PUNCT
ijtc-1842	150	26	2010	2010	NUM
ijtc-1842	150	27	)	)	PUNCT
ijtc-1842	150	28	.	.	PUNCT
ijtc-1842	151	1	when	when	SCONJ
ijtc-1842	151	2	taxpayers	taxpayer	NOUN
ijtc-1842	151	3	are	be	AUX
ijtc-1842	151	4	satisfied	satisfied	ADJ
ijtc-1842	151	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	151	6	analysis	analysis	NOUN
ijtc-1842	151	7	of	of	ADP
ijtc-1842	151	8	the	the	DET
ijtc-1842	151	9	quality	quality	NOUN
ijtc-1842	151	10	of	of	ADP
ijtc-1842	151	11	pkn	pkn	PROPN
ijtc-1842	151	12	stan	stan	PROPN
ijtc-1842	151	13	tax	tax	PROPN
ijtc-1842	151	14	clinic	clinic	PROPN
ijtc-1842	151	15	services	service	NOUN
ijtc-1842	151	16	budiarsih	budiarsih	NOUN
ijtc-1842	151	17	and	and	CCONJ
ijtc-1842	151	18	liyana	liyana	PROPN
ijtc-1842	151	19	9	9	NUM
ijtc-1842	151	20	|	|	ADV
ijtc-1842	151	21	ilomata	ilomata	PROPN
ijtc-1842	151	22	international	international	ADJ
ijtc-1842	151	23	journal	journal	NOUN
ijtc-1842	151	24	of	of	ADP
ijtc-1842	151	25	tax	tax	PROPN
ijtc-1842	151	26	&	&	CCONJ
ijtc-1842	151	27	accounting	accounting	NOUN
ijtc-1842	151	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	151	29	with	with	ADP
ijtc-1842	151	30	the	the	DET
ijtc-1842	151	31	comprehensive	comprehensive	ADJ
ijtc-1842	151	32	explanation	explanation	NOUN
ijtc-1842	151	33	from	from	ADP
ijtc-1842	151	34	tax	tax	NOUN
ijtc-1842	151	35	volunteers	volunteer	NOUN
ijtc-1842	151	36	,	,	PUNCT
ijtc-1842	151	37	it	it	PRON
ijtc-1842	151	38	is	be	AUX
ijtc-1842	151	39	hoped	hope	VERB
ijtc-1842	151	40	that	that	SCONJ
ijtc-1842	151	41	they	they	PRON
ijtc-1842	151	42	will	will	AUX
ijtc-1842	151	43	benefit	benefit	VERB
ijtc-1842	151	44	from	from	ADP
ijtc-1842	151	45	the	the	DET
ijtc-1842	151	46	services	service	NOUN
ijtc-1842	151	47	provided	provide	VERB
ijtc-1842	151	48	.	.	PUNCT
ijtc-1842	152	1	this	this	PRON
ijtc-1842	152	2	is	be	AUX
ijtc-1842	152	3	in	in	ADP
ijtc-1842	152	4	line	line	NOUN
ijtc-1842	152	5	with	with	ADP
ijtc-1842	152	6	wasisistiono	wasisistiono	PROPN
ijtc-1842	152	7	&	&	CCONJ
ijtc-1842	152	8	rauf	rauf	PROPN
ijtc-1842	152	9	(	(	PUNCT
ijtc-1842	152	10	2014	2014	NUM
ijtc-1842	152	11	)	)	PUNCT
ijtc-1842	152	12	that	that	SCONJ
ijtc-1842	152	13	the	the	DET
ijtc-1842	152	14	level	level	NOUN
ijtc-1842	152	15	of	of	ADP
ijtc-1842	152	16	satisfaction	satisfaction	NOUN
ijtc-1842	152	17	is	be	AUX
ijtc-1842	152	18	not	not	PART
ijtc-1842	152	19	merely	merely	ADV
ijtc-1842	152	20	measured	measure	VERB
ijtc-1842	152	21	by	by	ADP
ijtc-1842	152	22	the	the	DET
ijtc-1842	152	23	comparison	comparison	NOUN
ijtc-1842	152	24	of	of	ADP
ijtc-1842	152	25	costs	cost	NOUN
ijtc-1842	152	26	incurred	incur	VERB
ijtc-1842	152	27	but	but	CCONJ
ijtc-1842	152	28	can	can	AUX
ijtc-1842	152	29	also	also	ADV
ijtc-1842	152	30	be	be	AUX
ijtc-1842	152	31	measured	measure	VERB
ijtc-1842	152	32	by	by	ADP
ijtc-1842	152	33	the	the	DET
ijtc-1842	152	34	benefits	benefit	NOUN
ijtc-1842	152	35	felt	feel	VERB
ijtc-1842	152	36	by	by	ADP
ijtc-1842	152	37	customers	customer	NOUN
ijtc-1842	152	38	.	.	PUNCT
ijtc-1842	153	1	however	however	ADV
ijtc-1842	153	2	,	,	PUNCT
ijtc-1842	153	3	other	other	ADJ
ijtc-1842	153	4	indicators	indicator	NOUN
ijtc-1842	153	5	—	—	PUNCT
ijtc-1842	153	6	knowledge	knowledge	NOUN
ijtc-1842	153	7	level	level	NOUN
ijtc-1842	153	8	,	,	PUNCT
ijtc-1842	153	9	friendliness	friendliness	ADJ
ijtc-1842	153	10	,	,	PUNCT
ijtc-1842	153	11	and	and	CCONJ
ijtc-1842	153	12	politeness	politeness	ADJ
ijtc-1842	153	13	—	—	PUNCT
ijtc-1842	153	14	showed	show	VERB
ijtc-1842	153	15	negative	negative	ADJ
ijtc-1842	153	16	service	service	NOUN
ijtc-1842	153	17	gaps	gap	NOUN
ijtc-1842	153	18	.	.	PUNCT
ijtc-1842	154	1	this	this	PRON
ijtc-1842	154	2	may	may	AUX
ijtc-1842	154	3	reflect	reflect	VERB
ijtc-1842	154	4	inconsistencies	inconsistency	NOUN
ijtc-1842	154	5	in	in	ADP
ijtc-1842	154	6	training	training	NOUN
ijtc-1842	154	7	and	and	CCONJ
ijtc-1842	154	8	communication	communication	NOUN
ijtc-1842	154	9	styles	style	NOUN
ijtc-1842	154	10	among	among	ADP
ijtc-1842	154	11	volunteers	volunteer	NOUN
ijtc-1842	154	12	.	.	PUNCT
ijtc-1842	155	1	according	accord	VERB
ijtc-1842	155	2	to	to	ADP
ijtc-1842	155	3	berry	berry	NOUN
ijtc-1842	155	4	(	(	PUNCT
ijtc-1842	155	5	2012	2012	NUM
ijtc-1842	155	6	)	)	PUNCT
ijtc-1842	155	7	,	,	PUNCT
ijtc-1842	155	8	assurance	assurance	NOUN
ijtc-1842	155	9	involves	involve	VERB
ijtc-1842	155	10	confidence	confidence	NOUN
ijtc-1842	155	11	-	-	PUNCT
ijtc-1842	155	12	building	building	NOUN
ijtc-1842	155	13	,	,	PUNCT
ijtc-1842	155	14	which	which	PRON
ijtc-1842	155	15	can	can	AUX
ijtc-1842	155	16	only	only	ADV
ijtc-1842	155	17	be	be	AUX
ijtc-1842	155	18	consistently	consistently	ADV
ijtc-1842	155	19	achieved	achieve	VERB
ijtc-1842	155	20	when	when	SCONJ
ijtc-1842	155	21	service	service	NOUN
ijtc-1842	155	22	providers	provider	NOUN
ijtc-1842	155	23	are	be	AUX
ijtc-1842	155	24	knowledgeable	knowledgeable	ADJ
ijtc-1842	155	25	and	and	CCONJ
ijtc-1842	155	26	emotionally	emotionally	ADV
ijtc-1842	155	27	intelligent	intelligent	ADJ
ijtc-1842	155	28	.	.	PUNCT
ijtc-1842	156	1	standardizing	standardize	VERB
ijtc-1842	156	2	communication	communication	NOUN
ijtc-1842	156	3	scripts	script	NOUN
ijtc-1842	156	4	and	and	CCONJ
ijtc-1842	156	5	reinforcing	reinforce	VERB
ijtc-1842	156	6	emotional	emotional	ADJ
ijtc-1842	156	7	intelligence	intelligence	NOUN
ijtc-1842	156	8	and	and	CCONJ
ijtc-1842	156	9	behavioral	behavioral	ADJ
ijtc-1842	156	10	training	training	NOUN
ijtc-1842	156	11	can	can	AUX
ijtc-1842	156	12	improve	improve	VERB
ijtc-1842	156	13	this	this	DET
ijtc-1842	156	14	area	area	NOUN
ijtc-1842	156	15	.	.	PUNCT
ijtc-1842	157	1	peer	peer	NOUN
ijtc-1842	157	2	evaluations	evaluation	NOUN
ijtc-1842	157	3	and	and	CCONJ
ijtc-1842	157	4	feedback	feedback	NOUN
ijtc-1842	157	5	from	from	ADP
ijtc-1842	157	6	taxpayers	taxpayer	NOUN
ijtc-1842	157	7	can	can	AUX
ijtc-1842	157	8	also	also	ADV
ijtc-1842	157	9	be	be	AUX
ijtc-1842	157	10	used	use	VERB
ijtc-1842	157	11	as	as	ADP
ijtc-1842	157	12	part	part	NOUN
ijtc-1842	157	13	of	of	ADP
ijtc-1842	157	14	ongoing	ongoing	ADJ
ijtc-1842	157	15	performance	performance	NOUN
ijtc-1842	157	16	reviews	review	NOUN
ijtc-1842	157	17	.	.	PUNCT
ijtc-1842	158	1	empathy	empathy	NOUN
ijtc-1842	158	2	tables	table	NOUN
ijtc-1842	158	3	3	3	NUM
ijtc-1842	158	4	and	and	CCONJ
ijtc-1842	158	5	4	4	NUM
ijtc-1842	158	6	show	show	VERB
ijtc-1842	158	7	that	that	SCONJ
ijtc-1842	158	8	the	the	DET
ijtc-1842	158	9	empathy	empathy	ADJ
ijtc-1842	158	10	aspect	aspect	NOUN
ijtc-1842	158	11	(	(	PUNCT
ijtc-1842	158	12	e	e	NOUN
ijtc-1842	158	13	)	)	PUNCT
ijtc-1842	158	14	has	have	AUX
ijtc-1842	158	15	provided	provide	VERB
ijtc-1842	158	16	optimal	optimal	ADJ
ijtc-1842	158	17	results	result	NOUN
ijtc-1842	158	18	because	because	SCONJ
ijtc-1842	158	19	each	each	DET
ijtc-1842	158	20	indicator	indicator	NOUN
ijtc-1842	158	21	has	have	VERB
ijtc-1842	158	22	a	a	DET
ijtc-1842	158	23	gap	gap	NOUN
ijtc-1842	158	24	of	of	ADP
ijtc-1842	158	25	more	more	ADJ
ijtc-1842	158	26	than	than	ADP
ijtc-1842	158	27	zero	zero	NUM
ijtc-1842	158	28	(	(	PUNCT
ijtc-1842	158	29	0	0	NUM
ijtc-1842	158	30	)	)	PUNCT
ijtc-1842	158	31	.	.	PUNCT
ijtc-1842	159	1	taxpayers	taxpayer	NOUN
ijtc-1842	159	2	acknowledged	acknowledge	VERB
ijtc-1842	159	3	that	that	SCONJ
ijtc-1842	159	4	tax	tax	NOUN
ijtc-1842	159	5	clinic	clinic	NOUN
ijtc-1842	159	6	volunteers	volunteer	NOUN
ijtc-1842	159	7	displayed	display	VERB
ijtc-1842	159	8	personal	personal	ADJ
ijtc-1842	159	9	interest	interest	NOUN
ijtc-1842	159	10	,	,	PUNCT
ijtc-1842	159	11	provided	provide	VERB
ijtc-1842	159	12	sevices	sevice	NOUN
ijtc-1842	159	13	aligned	align	VERB
ijtc-1842	159	14	with	with	ADP
ijtc-1842	159	15	taxpayers	taxpayer	NOUN
ijtc-1842	159	16	need	need	VERB
ijtc-1842	159	17	and	and	CCONJ
ijtc-1842	159	18	delivered	deliver	VERB
ijtc-1842	159	19	sincere	sincere	ADJ
ijtc-1842	159	20	and	and	CCONJ
ijtc-1842	159	21	wholehearted	wholehearted	ADJ
ijtc-1842	159	22	support	support	NOUN
ijtc-1842	159	23	.	.	PUNCT
ijtc-1842	160	1	this	this	PRON
ijtc-1842	160	2	shows	show	VERB
ijtc-1842	160	3	that	that	SCONJ
ijtc-1842	160	4	taxpayers	taxpayer	NOUN
ijtc-1842	160	5	feel	feel	VERB
ijtc-1842	160	6	they	they	PRON
ijtc-1842	160	7	have	have	AUX
ijtc-1842	160	8	received	receive	VERB
ijtc-1842	160	9	sincere	sincere	ADJ
ijtc-1842	160	10	attention	attention	NOUN
ijtc-1842	160	11	from	from	ADP
ijtc-1842	160	12	tax	tax	NOUN
ijtc-1842	160	13	clinic	clinic	NOUN
ijtc-1842	160	14	volunteers	volunteer	NOUN
ijtc-1842	160	15	which	which	PRON
ijtc-1842	160	16	can	can	AUX
ijtc-1842	160	17	be	be	AUX
ijtc-1842	160	18	seen	see	VERB
ijtc-1842	160	19	from	from	ADP
ijtc-1842	160	20	the	the	DET
ijtc-1842	160	21	personal	personal	ADJ
ijtc-1842	160	22	attitude	attitude	NOUN
ijtc-1842	160	23	shown	show	VERB
ijtc-1842	160	24	by	by	ADP
ijtc-1842	160	25	tax	tax	NOUN
ijtc-1842	160	26	clinic	clinic	NOUN
ijtc-1842	160	27	volunteers	volunteer	NOUN
ijtc-1842	160	28	so	so	SCONJ
ijtc-1842	160	29	that	that	SCONJ
ijtc-1842	160	30	they	they	PRON
ijtc-1842	160	31	can	can	AUX
ijtc-1842	160	32	provide	provide	VERB
ijtc-1842	160	33	services	service	NOUN
ijtc-1842	160	34	according	accord	VERB
ijtc-1842	160	35	to	to	ADP
ijtc-1842	160	36	the	the	DET
ijtc-1842	160	37	specific	specific	ADJ
ijtc-1842	160	38	needs	need	NOUN
ijtc-1842	160	39	of	of	ADP
ijtc-1842	160	40	taxpayers	taxpayer	NOUN
ijtc-1842	160	41	and	and	CCONJ
ijtc-1842	160	42	have	have	VERB
ijtc-1842	160	43	sufficient	sufficient	ADJ
ijtc-1842	160	44	knowledge	knowledge	NOUN
ijtc-1842	160	45	about	about	ADP
ijtc-1842	160	46	taxpayers	taxpayer	NOUN
ijtc-1842	160	47	.	.	PUNCT
ijtc-1842	161	1	the	the	DET
ijtc-1842	161	2	personal	personal	ADJ
ijtc-1842	161	3	attitude	attitude	NOUN
ijtc-1842	161	4	that	that	PRON
ijtc-1842	161	5	is	be	AUX
ijtc-1842	161	6	considered	consider	VERB
ijtc-1842	161	7	good	good	ADJ
ijtc-1842	161	8	is	be	AUX
ijtc-1842	161	9	that	that	SCONJ
ijtc-1842	161	10	the	the	DET
ijtc-1842	161	11	volunteer	volunteer	NOUN
ijtc-1842	161	12	has	have	AUX
ijtc-1842	161	13	received	receive	VERB
ijtc-1842	161	14	feedback	feedback	NOUN
ijtc-1842	161	15	and	and	CCONJ
ijtc-1842	161	16	informed	inform	VERB
ijtc-1842	161	17	the	the	DET
ijtc-1842	161	18	taxpayer	taxpayer	NOUN
ijtc-1842	161	19	.	.	PUNCT
ijtc-1842	162	1	providing	provide	VERB
ijtc-1842	162	2	feedback	feedback	NOUN
ijtc-1842	162	3	and	and	CCONJ
ijtc-1842	162	4	notification	notification	NOUN
ijtc-1842	162	5	of	of	ADP
ijtc-1842	162	6	tax	tax	NOUN
ijtc-1842	162	7	information	information	NOUN
ijtc-1842	162	8	to	to	ADP
ijtc-1842	162	9	taxpayers	taxpayer	NOUN
ijtc-1842	162	10	one	one	NUM
ijtc-1842	162	11	on	on	ADP
ijtc-1842	162	12	one	one	NUM
ijtc-1842	162	13	will	will	AUX
ijtc-1842	162	14	be	be	AUX
ijtc-1842	162	15	more	more	ADV
ijtc-1842	162	16	effective	effective	ADJ
ijtc-1842	162	17	.	.	PUNCT
ijtc-1842	163	1	in	in	ADP
ijtc-1842	163	2	line	line	NOUN
ijtc-1842	163	3	with	with	ADP
ijtc-1842	163	4	the	the	DET
ijtc-1842	163	5	research	research	NOUN
ijtc-1842	163	6	results	result	NOUN
ijtc-1842	163	7	of	of	ADP
ijtc-1842	163	8	maulida	maulida	PROPN
ijtc-1842	163	9	&	&	CCONJ
ijtc-1842	163	10	s.	s.	PROPN
ijtc-1842	163	11	(	(	PUNCT
ijtc-1842	163	12	2022	2022	NUM
ijtc-1842	163	13	)	)	PUNCT
ijtc-1842	163	14	who	who	PRON
ijtc-1842	163	15	stated	state	VERB
ijtc-1842	163	16	that	that	SCONJ
ijtc-1842	163	17	tax	tax	NOUN
ijtc-1842	163	18	education	education	NOUN
ijtc-1842	163	19	is	be	AUX
ijtc-1842	163	20	most	most	ADV
ijtc-1842	163	21	effective	effective	ADJ
ijtc-1842	163	22	when	when	SCONJ
ijtc-1842	163	23	delivered	deliver	VERB
ijtc-1842	163	24	with	with	ADP
ijtc-1842	163	25	personalized	personalized	ADJ
ijtc-1842	163	26	attention	attention	NOUN
ijtc-1842	163	27	in	in	ADP
ijtc-1842	163	28	small	small	ADJ
ijtc-1842	163	29	,	,	PUNCT
ijtc-1842	163	30	direct	direct	ADJ
ijtc-1842	163	31	interactions	interaction	NOUN
ijtc-1842	163	32	.	.	PUNCT
ijtc-1842	164	1	consistent	consistent	ADJ
ijtc-1842	164	2	with	with	ADP
ijtc-1842	164	3	research	research	NOUN
ijtc-1842	164	4	by	by	ADP
ijtc-1842	164	5	llenares	llenares	PROPN
ijtc-1842	164	6	ii	ii	PROPN
ijtc-1842	164	7	&	&	CCONJ
ijtc-1842	164	8	c.c	c.c	PROPN
ijtc-1842	164	9	.	.	PROPN
ijtc-1842	165	1	(	(	PUNCT
ijtc-1842	165	2	2019	2019	NUM
ijtc-1842	165	3	)	)	PUNCT
ijtc-1842	165	4	,	,	PUNCT
ijtc-1842	165	5	students	student	NOUN
ijtc-1842	165	6	who	who	PRON
ijtc-1842	165	7	regularly	regularly	ADV
ijtc-1842	165	8	participate	participate	VERB
ijtc-1842	165	9	in	in	ADP
ijtc-1842	165	10	volunteer	volunteer	NOUN
ijtc-1842	165	11	activities	activity	NOUN
ijtc-1842	165	12	demonstrate	demonstrate	VERB
ijtc-1842	165	13	higher	high	ADJ
ijtc-1842	165	14	levels	level	NOUN
ijtc-1842	165	15	of	of	ADP
ijtc-1842	165	16	professional	professional	ADJ
ijtc-1842	165	17	competence	competence	NOUN
ijtc-1842	165	18	,	,	PUNCT
ijtc-1842	165	19	communication	communication	NOUN
ijtc-1842	165	20	skills	skill	NOUN
ijtc-1842	165	21	,	,	PUNCT
ijtc-1842	165	22	social	social	ADJ
ijtc-1842	165	23	responsibility	responsibility	NOUN
ijtc-1842	165	24	,	,	PUNCT
ijtc-1842	165	25	and	and	CCONJ
ijtc-1842	165	26	ethics	ethic	NOUN
ijtc-1842	165	27	compared	compare	VERB
ijtc-1842	165	28	to	to	ADP
ijtc-1842	165	29	students	student	NOUN
ijtc-1842	165	30	who	who	PRON
ijtc-1842	165	31	have	have	AUX
ijtc-1842	165	32	never	never	ADV
ijtc-1842	165	33	volunteered	volunteer	VERB
ijtc-1842	165	34	or	or	CCONJ
ijtc-1842	165	35	are	be	AUX
ijtc-1842	165	36	volunteering	volunteer	VERB
ijtc-1842	165	37	for	for	ADP
ijtc-1842	165	38	the	the	DET
ijtc-1842	165	39	first	first	ADJ
ijtc-1842	165	40	time	time	NOUN
ijtc-1842	165	41	.	.	PUNCT
ijtc-1842	166	1	this	this	DET
ijtc-1842	166	2	finding	finding	NOUN
ijtc-1842	166	3	is	be	AUX
ijtc-1842	166	4	supported	support	VERB
ijtc-1842	166	5	by	by	ADP
ijtc-1842	166	6	stukas	stukas	PROPN
ijtc-1842	166	7	et	et	PROPN
ijtc-1842	166	8	al	al	PROPN
ijtc-1842	166	9	.	.	PROPN
ijtc-1842	167	1	(	(	PUNCT
ijtc-1842	167	2	2024	2024	NUM
ijtc-1842	167	3	)	)	PUNCT
ijtc-1842	167	4	,	,	PUNCT
ijtc-1842	167	5	who	who	PRON
ijtc-1842	167	6	demonstrated	demonstrate	VERB
ijtc-1842	167	7	that	that	DET
ijtc-1842	167	8	student	student	NOUN
ijtc-1842	167	9	involvement	involvement	NOUN
ijtc-1842	167	10	in	in	ADP
ijtc-1842	167	11	service	service	NOUN
ijtc-1842	167	12	-	-	PUNCT
ijtc-1842	167	13	based	base	VERB
ijtc-1842	167	14	volunteer	volunteer	NOUN
ijtc-1842	167	15	activities	activity	NOUN
ijtc-1842	167	16	not	not	PART
ijtc-1842	167	17	only	only	ADV
ijtc-1842	167	18	improves	improve	VERB
ijtc-1842	167	19	interpersonal	interpersonal	ADJ
ijtc-1842	167	20	communication	communication	NOUN
ijtc-1842	167	21	and	and	CCONJ
ijtc-1842	167	22	empathy	empathy	NOUN
ijtc-1842	167	23	but	but	CCONJ
ijtc-1842	167	24	also	also	ADV
ijtc-1842	167	25	strengthens	strengthen	VERB
ijtc-1842	167	26	teamwork	teamwork	NOUN
ijtc-1842	167	27	,	,	PUNCT
ijtc-1842	167	28	collaborative	collaborative	ADJ
ijtc-1842	167	29	skills	skill	NOUN
ijtc-1842	167	30	,	,	PUNCT
ijtc-1842	167	31	and	and	CCONJ
ijtc-1842	167	32	career	career	NOUN
ijtc-1842	167	33	readiness	readiness	NOUN
ijtc-1842	167	34	through	through	ADP
ijtc-1842	167	35	direct	direct	ADJ
ijtc-1842	167	36	experience	experience	NOUN
ijtc-1842	167	37	in	in	ADP
ijtc-1842	167	38	serving	serve	VERB
ijtc-1842	167	39	the	the	DET
ijtc-1842	167	40	community	community	NOUN
ijtc-1842	167	41	.	.	PUNCT
ijtc-1842	168	1	boediono	boediono	PROPN
ijtc-1842	168	2	(	(	PUNCT
ijtc-1842	168	3	2003	2003	NUM
ijtc-1842	168	4	)	)	PUNCT
ijtc-1842	168	5	also	also	ADV
ijtc-1842	168	6	highlighted	highlight	VERB
ijtc-1842	168	7	that	that	SCONJ
ijtc-1842	168	8	empathy	empathy	NOUN
ijtc-1842	168	9	in	in	ADP
ijtc-1842	168	10	public	public	ADJ
ijtc-1842	168	11	service	service	NOUN
ijtc-1842	168	12	involves	involve	VERB
ijtc-1842	168	13	interpersonal	interpersonal	ADJ
ijtc-1842	168	14	sensitivity	sensitivity	NOUN
ijtc-1842	168	15	,	,	PUNCT
ijtc-1842	168	16	which	which	PRON
ijtc-1842	168	17	appears	appear	VERB
ijtc-1842	168	18	to	to	PART
ijtc-1842	168	19	be	be	AUX
ijtc-1842	168	20	a	a	DET
ijtc-1842	168	21	strong	strong	ADJ
ijtc-1842	168	22	attribute	attribute	NOUN
ijtc-1842	168	23	of	of	ADP
ijtc-1842	168	24	this	this	DET
ijtc-1842	168	25	volunteer	volunteer	NOUN
ijtc-1842	168	26	program	program	NOUN
ijtc-1842	168	27	.	.	PUNCT
ijtc-1842	169	1	the	the	DET
ijtc-1842	169	2	positive	positive	ADJ
ijtc-1842	169	3	outcome	outcome	NOUN
ijtc-1842	169	4	in	in	ADP
ijtc-1842	169	5	this	this	DET
ijtc-1842	169	6	dimension	dimension	NOUN
ijtc-1842	169	7	highlights	highlight	VERB
ijtc-1842	169	8	the	the	DET
ijtc-1842	169	9	human	human	NOUN
ijtc-1842	169	10	-	-	PUNCT
ijtc-1842	169	11	centered	center	VERB
ijtc-1842	169	12	strength	strength	NOUN
ijtc-1842	169	13	of	of	ADP
ijtc-1842	169	14	the	the	DET
ijtc-1842	169	15	tax	tax	NOUN
ijtc-1842	169	16	clinic	clinic	NOUN
ijtc-1842	169	17	.	.	PUNCT
ijtc-1842	170	1	empathy	empathy	NOUN
ijtc-1842	170	2	may	may	AUX
ijtc-1842	170	3	compensate	compensate	VERB
ijtc-1842	170	4	to	to	ADP
ijtc-1842	170	5	an	an	DET
ijtc-1842	170	6	extent	extent	NOUN
ijtc-1842	170	7	for	for	ADP
ijtc-1842	170	8	other	other	ADJ
ijtc-1842	170	9	service	service	NOUN
ijtc-1842	170	10	weaknesses	weakness	NOUN
ijtc-1842	170	11	,	,	PUNCT
ijtc-1842	170	12	but	but	CCONJ
ijtc-1842	170	13	it	it	PRON
ijtc-1842	170	14	should	should	AUX
ijtc-1842	170	15	be	be	AUX
ijtc-1842	170	16	complemented	complement	VERB
ijtc-1842	170	17	by	by	ADP
ijtc-1842	170	18	improvements	improvement	NOUN
ijtc-1842	170	19	in	in	ADP
ijtc-1842	170	20	reliability	reliability	NOUN
ijtc-1842	170	21	and	and	CCONJ
ijtc-1842	170	22	responsiveness	responsiveness	NOUN
ijtc-1842	170	23	for	for	ADP
ijtc-1842	170	24	a	a	DET
ijtc-1842	170	25	balanced	balanced	ADJ
ijtc-1842	170	26	service	service	NOUN
ijtc-1842	170	27	experience	experience	NOUN
ijtc-1842	170	28	.	.	PUNCT
ijtc-1842	171	1	the	the	DET
ijtc-1842	171	2	three	three	NUM
ijtc-1842	171	3	indicators	indicator	NOUN
ijtc-1842	171	4	that	that	PRON
ijtc-1842	171	5	have	have	VERB
ijtc-1842	171	6	the	the	DET
ijtc-1842	171	7	lowest	low	ADJ
ijtc-1842	171	8	service	service	NOUN
ijtc-1842	171	9	quality	quality	NOUN
ijtc-1842	171	10	gap	gap	NOUN
ijtc-1842	171	11	scores	score	NOUN
ijtc-1842	171	12	must	must	AUX
ijtc-1842	171	13	receive	receive	VERB
ijtc-1842	171	14	immediate	immediate	ADJ
ijtc-1842	171	15	attention	attention	NOUN
ijtc-1842	171	16	.	.	PUNCT
ijtc-1842	172	1	these	these	DET
ijtc-1842	172	2	indicators	indicator	NOUN
ijtc-1842	172	3	are	be	AUX
ijtc-1842	172	4	the	the	DET
ijtc-1842	172	5	availability	availability	NOUN
ijtc-1842	172	6	of	of	ADP
ijtc-1842	172	7	a	a	DET
ijtc-1842	172	8	comfortable	comfortable	ADJ
ijtc-1842	172	9	waiting	waiting	NOUN
ijtc-1842	172	10	room	room	NOUN
ijtc-1842	172	11	(	(	PUNCT
ijtc-1842	172	12	-0.11	-0.11	NUM
ijtc-1842	172	13	)	)	PUNCT
ijtc-1842	172	14	,	,	PUNCT
ijtc-1842	172	15	speed	speed	NOUN
ijtc-1842	172	16	of	of	ADP
ijtc-1842	172	17	service	service	NOUN
ijtc-1842	172	18	shown	show	VERB
ijtc-1842	172	19	(	(	PUNCT
ijtc-1842	172	20	-0.08	-0.08	NUM
ijtc-1842	172	21	)	)	PUNCT
ijtc-1842	172	22	and	and	CCONJ
ijtc-1842	172	23	waiting	wait	VERB
ijtc-1842	172	24	time	time	NOUN
ijtc-1842	172	25	of	of	ADP
ijtc-1842	172	26	no	no	DET
ijtc-1842	172	27	more	more	ADJ
ijtc-1842	172	28	than	than	ADP
ijtc-1842	172	29	one	one	NUM
ijtc-1842	172	30	hour	hour	NOUN
ijtc-1842	172	31	(	(	PUNCT
ijtc-1842	172	32	-0.08	-0.08	NUM
ijtc-1842	172	33	)	)	PUNCT
ijtc-1842	172	34	.	.	PUNCT
ijtc-1842	173	1	these	these	DET
ijtc-1842	173	2	three	three	NUM
ijtc-1842	173	3	things	thing	NOUN
ijtc-1842	173	4	are	be	AUX
ijtc-1842	173	5	interrelated	interrelated	ADJ
ijtc-1842	173	6	,	,	PUNCT
ijtc-1842	173	7	namely	namely	ADV
ijtc-1842	173	8	speed	speed	NOUN
ijtc-1842	173	9	of	of	ADP
ijtc-1842	173	10	service	service	NOUN
ijtc-1842	173	11	time	time	NOUN
ijtc-1842	173	12	is	be	AUX
ijtc-1842	173	13	needed	need	VERB
ijtc-1842	173	14	so	so	SCONJ
ijtc-1842	173	15	that	that	SCONJ
ijtc-1842	173	16	waiting	waiting	NOUN
ijtc-1842	173	17	time	time	NOUN
ijtc-1842	173	18	does	do	AUX
ijtc-1842	173	19	not	not	PART
ijtc-1842	173	20	exceed	exceed	VERB
ijtc-1842	173	21	one	one	NUM
ijtc-1842	173	22	hour	hour	NOUN
ijtc-1842	173	23	.	.	PUNCT
ijtc-1842	174	1	apart	apart	ADV
ijtc-1842	174	2	from	from	ADP
ijtc-1842	174	3	that	that	PRON
ijtc-1842	174	4	,	,	PUNCT
ijtc-1842	174	5	the	the	DET
ijtc-1842	174	6	long	long	ADJ
ijtc-1842	174	7	waiting	waiting	NOUN
ijtc-1842	174	8	time	time	NOUN
ijtc-1842	174	9	makes	make	VERB
ijtc-1842	174	10	taxpayers	taxpayer	NOUN
ijtc-1842	174	11	feel	feel	VERB
ijtc-1842	174	12	they	they	PRON
ijtc-1842	174	13	need	need	VERB
ijtc-1842	174	14	a	a	DET
ijtc-1842	174	15	comfortable	comfortable	ADJ
ijtc-1842	174	16	waiting	waiting	NOUN
ijtc-1842	174	17	room	room	NOUN
ijtc-1842	174	18	.	.	PUNCT
ijtc-1842	175	1	in	in	ADP
ijtc-1842	175	2	the	the	DET
ijtc-1842	175	3	implementation	implementation	NOUN
ijtc-1842	175	4	of	of	ADP
ijtc-1842	175	5	public	public	ADJ
ijtc-1842	175	6	services	service	NOUN
ijtc-1842	175	7	,	,	PUNCT
ijtc-1842	175	8	there	there	PRON
ijtc-1842	175	9	are	be	VERB
ijtc-1842	175	10	several	several	ADJ
ijtc-1842	175	11	weaknesses	weakness	NOUN
ijtc-1842	175	12	,	,	PUNCT
ijtc-1842	175	13	such	such	ADJ
ijtc-1842	175	14	as	as	ADP
ijtc-1842	175	15	lack	lack	NOUN
ijtc-1842	175	16	of	of	ADP
ijtc-1842	175	17	responsibility	responsibility	NOUN
ijtc-1842	175	18	(	(	PUNCT
ijtc-1842	175	19	responsiveness	responsiveness	NOUN
ijtc-1842	175	20	)	)	PUNCT
ijtc-1842	175	21	at	at	ADP
ijtc-1842	175	22	almost	almost	ADV
ijtc-1842	175	23	all	all	PRON
ijtc-1842	175	24	levels	level	NOUN
ijtc-1842	175	25	of	of	ADP
ijtc-1842	175	26	service	service	NOUN
ijtc-1842	175	27	elements	element	NOUN
ijtc-1842	175	28	,	,	PUNCT
ijtc-1842	175	29	from	from	ADP
ijtc-1842	175	30	service	service	NOUN
ijtc-1842	175	31	officers	officer	NOUN
ijtc-1842	175	32	to	to	ADP
ijtc-1842	175	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	175	34	analysis	analysis	NOUN
ijtc-1842	175	35	of	of	ADP
ijtc-1842	175	36	the	the	DET
ijtc-1842	175	37	quality	quality	NOUN
ijtc-1842	175	38	of	of	ADP
ijtc-1842	175	39	pkn	pkn	PROPN
ijtc-1842	175	40	stan	stan	PROPN
ijtc-1842	175	41	tax	tax	PROPN
ijtc-1842	175	42	clinic	clinic	PROPN
ijtc-1842	175	43	services	service	NOUN
ijtc-1842	175	44	budiarsih	budiarsih	NOUN
ijtc-1842	175	45	and	and	CCONJ
ijtc-1842	175	46	liyana	liyana	PROPN
ijtc-1842	176	1	10	10	NUM
ijtc-1842	176	2	|	|	ADV
ijtc-1842	176	3	ilomata	ilomata	PROPN
ijtc-1842	176	4	international	international	ADJ
ijtc-1842	176	5	journal	journal	NOUN
ijtc-1842	176	6	of	of	ADP
ijtc-1842	176	7	tax	tax	PROPN
ijtc-1842	176	8	&	&	CCONJ
ijtc-1842	176	9	accounting	account	VERB
ijtc-1842	176	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1842	176	11	those	those	PRON
ijtc-1842	176	12	in	in	ADP
ijtc-1842	176	13	charge	charge	NOUN
ijtc-1842	176	14	.	.	PUNCT
ijtc-1842	177	1	for	for	ADP
ijtc-1842	177	2	this	this	DET
ijtc-1842	177	3	reason	reason	NOUN
ijtc-1842	177	4	,	,	PUNCT
ijtc-1842	177	5	good	good	ADJ
ijtc-1842	177	6	implementation	implementation	NOUN
ijtc-1842	177	7	patterns	pattern	NOUN
ijtc-1842	177	8	,	,	PUNCT
ijtc-1842	177	9	human	human	ADJ
ijtc-1842	177	10	resource	resource	NOUN
ijtc-1842	177	11	and	and	CCONJ
ijtc-1842	177	12	institutional	institutional	ADJ
ijtc-1842	177	13	support	support	NOUN
ijtc-1842	177	14	are	be	AUX
ijtc-1842	177	15	needed	need	VERB
ijtc-1842	177	16	to	to	PART
ijtc-1842	177	17	achieve	achieve	VERB
ijtc-1842	177	18	quality	quality	NOUN
ijtc-1842	177	19	services	service	NOUN
ijtc-1842	177	20	(	(	PUNCT
ijtc-1842	177	21	maryam	maryam	NOUN
ijtc-1842	177	22	,	,	PUNCT
ijtc-1842	177	23	2016	2016	NUM
ijtc-1842	177	24	)	)	PUNCT
ijtc-1842	177	25	.	.	PUNCT
ijtc-1842	178	1	conclusion	conclusion	NOUN
ijtc-1842	178	2	it	it	PRON
ijtc-1842	178	3	can	can	AUX
ijtc-1842	178	4	be	be	AUX
ijtc-1842	178	5	concluded	conclude	VERB
ijtc-1842	178	6	that	that	SCONJ
ijtc-1842	178	7	the	the	DET
ijtc-1842	178	8	overall	overall	ADJ
ijtc-1842	178	9	service	service	NOUN
ijtc-1842	178	10	quality	quality	NOUN
ijtc-1842	178	11	of	of	ADP
ijtc-1842	178	12	the	the	DET
ijtc-1842	178	13	pkn	pkn	PROPN
ijtc-1842	178	14	stan	stan	PROPN
ijtc-1842	178	15	tax	tax	PROPN
ijtc-1842	178	16	clinic	clinic	PROPN
ijtc-1842	178	17	,	,	PUNCT
ijtc-1842	178	18	as	as	SCONJ
ijtc-1842	178	19	measured	measure	VERB
ijtc-1842	178	20	by	by	ADP
ijtc-1842	178	21	average	average	ADJ
ijtc-1842	178	22	scores	score	NOUN
ijtc-1842	178	23	,	,	PUNCT
ijtc-1842	178	24	falls	fall	VERB
ijtc-1842	178	25	within	within	ADP
ijtc-1842	178	26	a	a	DET
ijtc-1842	178	27	range	range	NOUN
ijtc-1842	178	28	above	above	ADP
ijtc-1842	178	29	4.00	4.00	NUM
ijtc-1842	178	30	,	,	PUNCT
ijtc-1842	178	31	indicating	indicate	VERB
ijtc-1842	178	32	generally	generally	ADV
ijtc-1842	178	33	high	high	ADJ
ijtc-1842	178	34	expectations	expectation	NOUN
ijtc-1842	178	35	and	and	CCONJ
ijtc-1842	178	36	fairly	fairly	ADV
ijtc-1842	178	37	strong	strong	ADJ
ijtc-1842	178	38	performance	performance	NOUN
ijtc-1842	178	39	from	from	ADP
ijtc-1842	178	40	the	the	DET
ijtc-1842	178	41	perspective	perspective	NOUN
ijtc-1842	178	42	of	of	ADP
ijtc-1842	178	43	taxpayers	taxpayer	NOUN
ijtc-1842	178	44	.	.	PUNCT
ijtc-1842	179	1	however	however	ADV
ijtc-1842	179	2	,	,	PUNCT
ijtc-1842	179	3	the	the	DET
ijtc-1842	179	4	total	total	ADJ
ijtc-1842	179	5	service	service	NOUN
ijtc-1842	179	6	quality	quality	NOUN
ijtc-1842	179	7	gap	gap	NOUN
ijtc-1842	179	8	(	(	PUNCT
ijtc-1842	179	9	perception	perception	NOUN
ijtc-1842	179	10	minus	minus	CCONJ
ijtc-1842	179	11	expectation	expectation	NOUN
ijtc-1842	179	12	)	)	PUNCT
ijtc-1842	179	13	is	be	AUX
ijtc-1842	179	14	negative	negative	ADJ
ijtc-1842	179	15	,	,	PUNCT
ijtc-1842	179	16	signaling	signal	VERB
ijtc-1842	179	17	that	that	SCONJ
ijtc-1842	179	18	taxpayer	taxpayer	NOUN
ijtc-1842	179	19	expectations	expectation	NOUN
ijtc-1842	179	20	are	be	AUX
ijtc-1842	179	21	not	not	PART
ijtc-1842	179	22	fully	fully	ADV
ijtc-1842	179	23	met	meet	VERB
ijtc-1842	179	24	across	across	ADP
ijtc-1842	179	25	several	several	ADJ
ijtc-1842	179	26	service	service	NOUN
ijtc-1842	179	27	dimensions	dimension	NOUN
ijtc-1842	179	28	.	.	PUNCT
ijtc-1842	180	1	the	the	DET
ijtc-1842	180	2	reliability	reliability	NOUN
ijtc-1842	180	3	dimension	dimension	NOUN
ijtc-1842	180	4	showed	show	VERB
ijtc-1842	180	5	a	a	DET
ijtc-1842	180	6	consistent	consistent	ADJ
ijtc-1842	180	7	negative	negative	ADJ
ijtc-1842	180	8	gap	gap	NOUN
ijtc-1842	180	9	across	across	ADP
ijtc-1842	180	10	all	all	DET
ijtc-1842	180	11	indicators	indicator	NOUN
ijtc-1842	180	12	,	,	PUNCT
ijtc-1842	180	13	suggesting	suggest	VERB
ijtc-1842	180	14	that	that	SCONJ
ijtc-1842	180	15	taxpayers	taxpayer	NOUN
ijtc-1842	180	16	perceive	perceive	VERB
ijtc-1842	180	17	inconsistencies	inconsistency	NOUN
ijtc-1842	180	18	in	in	ADP
ijtc-1842	180	19	service	service	NOUN
ijtc-1842	180	20	accuracy	accuracy	NOUN
ijtc-1842	180	21	,	,	PUNCT
ijtc-1842	180	22	punctuality	punctuality	NOUN
ijtc-1842	180	23	,	,	PUNCT
ijtc-1842	180	24	and	and	CCONJ
ijtc-1842	180	25	professionalism	professionalism	NOUN
ijtc-1842	180	26	.	.	PUNCT
ijtc-1842	181	1	this	this	DET
ijtc-1842	181	2	finding	finding	NOUN
ijtc-1842	181	3	requires	require	VERB
ijtc-1842	181	4	immediate	immediate	ADJ
ijtc-1842	181	5	attention	attention	NOUN
ijtc-1842	181	6	from	from	ADP
ijtc-1842	181	7	the	the	DET
ijtc-1842	181	8	pkn	pkn	PROPN
ijtc-1842	181	9	stan	stan	PROPN
ijtc-1842	181	10	tax	tax	PROPN
ijtc-1842	181	11	center	center	NOUN
ijtc-1842	181	12	,	,	PUNCT
ijtc-1842	181	13	in	in	ADP
ijtc-1842	181	14	collaboration	collaboration	NOUN
ijtc-1842	181	15	with	with	ADP
ijtc-1842	181	16	kpp	kpp	PROPN
ijtc-1842	181	17	pratama	pratama	NOUN
ijtc-1842	181	18	pondok	pondok	PROPN
ijtc-1842	181	19	aren	aren	PROPN
ijtc-1842	181	20	,	,	PUNCT
ijtc-1842	181	21	as	as	ADP
ijtc-1842	181	22	the	the	DET
ijtc-1842	181	23	implementing	implement	VERB
ijtc-1842	181	24	partner	partner	NOUN
ijtc-1842	181	25	.	.	PUNCT
ijtc-1842	182	1	the	the	DET
ijtc-1842	182	2	lowest	low	ADJ
ijtc-1842	182	3	gap	gap	NOUN
ijtc-1842	182	4	scores	score	NOUN
ijtc-1842	182	5	were	be	AUX
ijtc-1842	182	6	found	find	VERB
ijtc-1842	182	7	in	in	ADP
ijtc-1842	182	8	three	three	NUM
ijtc-1842	182	9	interrelated	interrelated	ADJ
ijtc-1842	182	10	indicators	indicator	NOUN
ijtc-1842	182	11	:	:	PUNCT
ijtc-1842	182	12	(	(	PUNCT
ijtc-1842	182	13	1	1	X
ijtc-1842	182	14	)	)	PUNCT
ijtc-1842	182	15	the	the	DET
ijtc-1842	182	16	availability	availability	NOUN
ijtc-1842	182	17	of	of	ADP
ijtc-1842	182	18	a	a	DET
ijtc-1842	182	19	comfortable	comfortable	ADJ
ijtc-1842	182	20	waiting	waiting	NOUN
ijtc-1842	182	21	room	room	NOUN
ijtc-1842	182	22	,	,	PUNCT
ijtc-1842	182	23	(	(	PUNCT
ijtc-1842	182	24	2	2	X
ijtc-1842	182	25	)	)	PUNCT
ijtc-1842	182	26	service	service	NOUN
ijtc-1842	182	27	speed	speed	NOUN
ijtc-1842	182	28	,	,	PUNCT
ijtc-1842	182	29	and	and	CCONJ
ijtc-1842	182	30	(	(	PUNCT
ijtc-1842	182	31	3	3	X
ijtc-1842	182	32	)	)	PUNCT
ijtc-1842	182	33	waiting	wait	VERB
ijtc-1842	182	34	time	time	NOUN
ijtc-1842	182	35	not	not	PART
ijtc-1842	182	36	exceeding	exceed	VERB
ijtc-1842	182	37	one	one	NUM
ijtc-1842	182	38	hour	hour	NOUN
ijtc-1842	182	39	.	.	PUNCT
ijtc-1842	183	1	these	these	DET
ijtc-1842	183	2	deficiencies	deficiency	NOUN
ijtc-1842	183	3	highlight	highlight	VERB
ijtc-1842	183	4	the	the	DET
ijtc-1842	183	5	need	need	NOUN
ijtc-1842	183	6	for	for	ADP
ijtc-1842	183	7	both	both	PRON
ijtc-1842	183	8	infrastructure	infrastructure	NOUN
ijtc-1842	183	9	improvements	improvement	NOUN
ijtc-1842	183	10	and	and	CCONJ
ijtc-1842	183	11	better	well	ADJ
ijtc-1842	183	12	service	service	NOUN
ijtc-1842	183	13	management	management	NOUN
ijtc-1842	183	14	strategies	strategy	NOUN
ijtc-1842	183	15	.	.	PUNCT
ijtc-1842	184	1	on	on	ADP
ijtc-1842	184	2	the	the	DET
ijtc-1842	184	3	other	other	ADJ
ijtc-1842	184	4	hand	hand	NOUN
ijtc-1842	184	5	,	,	PUNCT
ijtc-1842	184	6	the	the	DET
ijtc-1842	184	7	empathy	empathy	ADJ
ijtc-1842	184	8	dimension	dimension	NOUN
ijtc-1842	184	9	received	receive	VERB
ijtc-1842	184	10	consistently	consistently	ADV
ijtc-1842	184	11	positive	positive	ADJ
ijtc-1842	184	12	scores	score	NOUN
ijtc-1842	184	13	,	,	PUNCT
ijtc-1842	184	14	indicating	indicate	VERB
ijtc-1842	184	15	that	that	SCONJ
ijtc-1842	184	16	taxpayers	taxpayer	NOUN
ijtc-1842	184	17	feel	feel	VERB
ijtc-1842	184	18	personally	personally	ADV
ijtc-1842	184	19	acknowledged	acknowledge	VERB
ijtc-1842	184	20	,	,	PUNCT
ijtc-1842	184	21	understood	understand	VERB
ijtc-1842	184	22	,	,	PUNCT
ijtc-1842	184	23	and	and	CCONJ
ijtc-1842	184	24	supported	support	VERB
ijtc-1842	184	25	by	by	ADP
ijtc-1842	184	26	the	the	DET
ijtc-1842	184	27	tax	tax	NOUN
ijtc-1842	184	28	clinic	clinic	NOUN
ijtc-1842	184	29	volunteers	volunteer	NOUN
ijtc-1842	184	30	.	.	PUNCT
ijtc-1842	185	1	this	this	PRON
ijtc-1842	185	2	reflects	reflect	VERB
ijtc-1842	185	3	the	the	DET
ijtc-1842	185	4	volunteers	volunteer	NOUN
ijtc-1842	185	5	’	'	PUNCT
ijtc-1842	185	6	ability	ability	NOUN
ijtc-1842	185	7	to	to	PART
ijtc-1842	185	8	build	build	VERB
ijtc-1842	185	9	interpersonal	interpersonal	ADJ
ijtc-1842	185	10	relationships	relationship	NOUN
ijtc-1842	185	11	and	and	CCONJ
ijtc-1842	185	12	provide	provide	VERB
ijtc-1842	185	13	services	service	NOUN
ijtc-1842	185	14	tailored	tailor	VERB
ijtc-1842	185	15	to	to	ADP
ijtc-1842	185	16	individual	individual	ADJ
ijtc-1842	185	17	taxpayer	taxpayer	NOUN
ijtc-1842	185	18	needs	need	NOUN
ijtc-1842	185	19	—	—	PUNCT
ijtc-1842	185	20	an	an	DET
ijtc-1842	185	21	essential	essential	ADJ
ijtc-1842	185	22	factor	factor	NOUN
ijtc-1842	185	23	in	in	ADP
ijtc-1842	185	24	cultivating	cultivate	VERB
ijtc-1842	185	25	long	long	ADJ
ijtc-1842	185	26	-	-	PUNCT
ijtc-1842	185	27	term	term	NOUN
ijtc-1842	185	28	satisfaction	satisfaction	NOUN
ijtc-1842	185	29	and	and	CCONJ
ijtc-1842	185	30	trust	trust	NOUN
ijtc-1842	185	31	.	.	PUNCT
ijtc-1842	186	1	in	in	ADP
ijtc-1842	186	2	summary	summary	NOUN
ijtc-1842	186	3	,	,	PUNCT
ijtc-1842	186	4	while	while	SCONJ
ijtc-1842	186	5	the	the	DET
ijtc-1842	186	6	pkn	pkn	PROPN
ijtc-1842	186	7	stan	stan	PROPN
ijtc-1842	186	8	tax	tax	PROPN
ijtc-1842	186	9	clinic	clinic	PROPN
ijtc-1842	186	10	has	have	AUX
ijtc-1842	186	11	succeeded	succeed	VERB
ijtc-1842	186	12	in	in	ADP
ijtc-1842	186	13	fostering	foster	VERB
ijtc-1842	186	14	empathy	empathy	NOUN
ijtc-1842	186	15	and	and	CCONJ
ijtc-1842	186	16	personal	personal	ADJ
ijtc-1842	186	17	connection	connection	NOUN
ijtc-1842	186	18	in	in	ADP
ijtc-1842	186	19	its	its	PRON
ijtc-1842	186	20	services	service	NOUN
ijtc-1842	186	21	,	,	PUNCT
ijtc-1842	186	22	targeted	target	VERB
ijtc-1842	186	23	improvements	improvement	NOUN
ijtc-1842	186	24	are	be	AUX
ijtc-1842	186	25	necessary	necessary	ADJ
ijtc-1842	186	26	in	in	ADP
ijtc-1842	186	27	the	the	DET
ijtc-1842	186	28	areas	area	NOUN
ijtc-1842	186	29	of	of	ADP
ijtc-1842	186	30	reliability	reliability	NOUN
ijtc-1842	186	31	,	,	PUNCT
ijtc-1842	186	32	tangibility	tangibility	NOUN
ijtc-1842	186	33	,	,	PUNCT
ijtc-1842	186	34	and	and	CCONJ
ijtc-1842	186	35	responsiveness	responsiveness	NOUN
ijtc-1842	186	36	to	to	PART
ijtc-1842	186	37	enhance	enhance	VERB
ijtc-1842	186	38	overall	overall	ADJ
ijtc-1842	186	39	service	service	NOUN
ijtc-1842	186	40	quality	quality	NOUN
ijtc-1842	186	41	and	and	CCONJ
ijtc-1842	186	42	better	well	ADJ
ijtc-1842	186	43	align	align	VERB
ijtc-1842	186	44	with	with	ADP
ijtc-1842	186	45	taxpayer	taxpayer	NOUN
ijtc-1842	186	46	expectations	expectation	NOUN
ijtc-1842	186	47	.	.	PUNCT
ijtc-1842	187	1	based	base	VERB
ijtc-1842	187	2	on	on	ADP
ijtc-1842	187	3	the	the	DET
ijtc-1842	187	4	findings	finding	NOUN
ijtc-1842	187	5	,	,	PUNCT
ijtc-1842	187	6	the	the	DET
ijtc-1842	187	7	following	follow	VERB
ijtc-1842	187	8	practical	practical	ADJ
ijtc-1842	187	9	recommendations	recommendation	NOUN
ijtc-1842	187	10	are	be	AUX
ijtc-1842	187	11	proposed	propose	VERB
ijtc-1842	187	12	:	:	PUNCT
ijtc-1842	187	13	1	1	X
ijtc-1842	187	14	)	)	PUNCT
ijtc-1842	187	15	for	for	ADP
ijtc-1842	187	16	pkn	pkn	PROPN
ijtc-1842	187	17	stan	stan	PROPN
ijtc-1842	187	18	tax	tax	PROPN
ijtc-1842	187	19	center	center	PROPN
ijtc-1842	187	20	:	:	PUNCT
ijtc-1842	187	21	implement	implement	VERB
ijtc-1842	187	22	standardized	standardized	ADJ
ijtc-1842	187	23	volunteer	volunteer	NOUN
ijtc-1842	187	24	training	training	NOUN
ijtc-1842	187	25	focused	focus	VERB
ijtc-1842	187	26	on	on	ADP
ijtc-1842	187	27	technical	technical	ADJ
ijtc-1842	187	28	,	,	PUNCT
ijtc-1842	187	29	interpersonal	interpersonal	ADJ
ijtc-1842	187	30	,	,	PUNCT
ijtc-1842	187	31	and	and	CCONJ
ijtc-1842	187	32	time	time	NOUN
ijtc-1842	187	33	management	management	NOUN
ijtc-1842	187	34	skills	skill	NOUN
ijtc-1842	187	35	.	.	PUNCT
ijtc-1842	188	1	create	create	VERB
ijtc-1842	188	2	a	a	DET
ijtc-1842	188	3	volunteer	volunteer	NOUN
ijtc-1842	188	4	handbook	handbook	NOUN
ijtc-1842	188	5	aligned	align	VERB
ijtc-1842	188	6	with	with	ADP
ijtc-1842	188	7	servqual	servqual	ADJ
ijtc-1842	188	8	dimensions	dimension	NOUN
ijtc-1842	188	9	;	;	PUNCT
ijtc-1842	188	10	2	2	X
ijtc-1842	188	11	)	)	PUNCT
ijtc-1842	188	12	for	for	ADP
ijtc-1842	188	13	kpp	kpp	PROPN
ijtc-1842	188	14	pratama	pratama	NOUN
ijtc-1842	188	15	pondok	pondok	PROPN
ijtc-1842	188	16	aren	aren	ADV
ijtc-1842	188	17	:	:	PUNCT
ijtc-1842	188	18	improve	improve	VERB
ijtc-1842	188	19	physical	physical	ADJ
ijtc-1842	188	20	infrastructure	infrastructure	NOUN
ijtc-1842	188	21	,	,	PUNCT
ijtc-1842	188	22	especially	especially	ADV
ijtc-1842	188	23	the	the	DET
ijtc-1842	188	24	waiting	wait	VERB
ijtc-1842	188	25	area	area	NOUN
ijtc-1842	188	26	and	and	CCONJ
ijtc-1842	188	27	signage	signage	NOUN
ijtc-1842	188	28	.	.	PUNCT
ijtc-1842	189	1	collaborate	collaborate	VERB
ijtc-1842	189	2	more	more	ADV
ijtc-1842	189	3	closely	closely	ADV
ijtc-1842	189	4	with	with	ADP
ijtc-1842	189	5	pkn	pkn	PROPN
ijtc-1842	189	6	stan	stan	PROPN
ijtc-1842	189	7	to	to	PART
ijtc-1842	189	8	ensure	ensure	VERB
ijtc-1842	189	9	consistent	consistent	ADJ
ijtc-1842	189	10	service	service	NOUN
ijtc-1842	189	11	delivery	delivery	NOUN
ijtc-1842	189	12	expectations	expectation	NOUN
ijtc-1842	189	13	and	and	CCONJ
ijtc-1842	189	14	3	3	NUM
ijtc-1842	189	15	)	)	PUNCT
ijtc-1842	189	16	for	for	ADP
ijtc-1842	189	17	dgt	dgt	PROPN
ijtc-1842	189	18	(	(	PUNCT
ijtc-1842	189	19	directorate	directorate	ADJ
ijtc-1842	189	20	general	general	NOUN
ijtc-1842	189	21	of	of	ADP
ijtc-1842	189	22	taxes	taxis	NOUN
ijtc-1842	189	23	):	):	PUNCT
ijtc-1842	189	24	encourage	encourage	VERB
ijtc-1842	189	25	scaling	scaling	NOUN
ijtc-1842	189	26	of	of	ADP
ijtc-1842	189	27	student	student	NOUN
ijtc-1842	189	28	-	-	PUNCT
ijtc-1842	189	29	led	lead	VERB
ijtc-1842	189	30	clinics	clinic	NOUN
ijtc-1842	189	31	by	by	ADP
ijtc-1842	189	32	providing	provide	VERB
ijtc-1842	189	33	logistical	logistical	ADJ
ijtc-1842	189	34	and	and	CCONJ
ijtc-1842	189	35	supervisory	supervisory	ADJ
ijtc-1842	189	36	support	support	NOUN
ijtc-1842	189	37	.	.	PUNCT
ijtc-1842	190	1	use	use	VERB
ijtc-1842	190	2	this	this	DET
ijtc-1842	190	3	model	model	NOUN
ijtc-1842	190	4	as	as	ADP
ijtc-1842	190	5	a	a	DET
ijtc-1842	190	6	scalable	scalable	ADJ
ijtc-1842	190	7	public	public	ADJ
ijtc-1842	190	8	engagement	engagement	NOUN
ijtc-1842	190	9	tool	tool	NOUN
ijtc-1842	190	10	,	,	PUNCT
ijtc-1842	190	11	especially	especially	ADV
ijtc-1842	190	12	for	for	ADP
ijtc-1842	190	13	young	young	ADJ
ijtc-1842	190	14	taxpayers	taxpayer	NOUN
ijtc-1842	190	15	.	.	PUNCT
ijtc-1842	191	1	by	by	ADP
ijtc-1842	191	2	linking	link	VERB
ijtc-1842	191	3	theoretical	theoretical	ADJ
ijtc-1842	191	4	servqual	servqual	ADJ
ijtc-1842	191	5	dimensions	dimension	NOUN
ijtc-1842	191	6	with	with	ADP
ijtc-1842	191	7	practical	practical	ADJ
ijtc-1842	191	8	field	field	NOUN
ijtc-1842	191	9	findings	finding	NOUN
ijtc-1842	191	10	,	,	PUNCT
ijtc-1842	191	11	the	the	DET
ijtc-1842	191	12	study	study	NOUN
ijtc-1842	191	13	offers	offer	VERB
ijtc-1842	191	14	a	a	DET
ijtc-1842	191	15	bridge	bridge	NOUN
ijtc-1842	191	16	between	between	ADP
ijtc-1842	191	17	academic	academic	ADJ
ijtc-1842	191	18	frameworks	framework	NOUN
ijtc-1842	191	19	and	and	CCONJ
ijtc-1842	191	20	real	real	ADJ
ijtc-1842	191	21	-	-	PUNCT
ijtc-1842	191	22	world	world	NOUN
ijtc-1842	191	23	public	public	ADJ
ijtc-1842	191	24	service	service	NOUN
ijtc-1842	191	25	implementation	implementation	NOUN
ijtc-1842	191	26	.	.	PUNCT
ijtc-1842	192	1	while	while	SCONJ
ijtc-1842	192	2	this	this	DET
ijtc-1842	192	3	study	study	NOUN
ijtc-1842	192	4	has	have	AUX
ijtc-1842	192	5	provided	provide	VERB
ijtc-1842	192	6	meaningful	meaningful	ADJ
ijtc-1842	192	7	insights	insight	NOUN
ijtc-1842	192	8	,	,	PUNCT
ijtc-1842	192	9	several	several	ADJ
ijtc-1842	192	10	areas	area	NOUN
ijtc-1842	192	11	remain	remain	VERB
ijtc-1842	192	12	for	for	ADP
ijtc-1842	192	13	future	future	ADJ
ijtc-1842	192	14	exploration	exploration	NOUN
ijtc-1842	192	15	such	such	ADJ
ijtc-1842	192	16	as	as	ADP
ijtc-1842	192	17	combine	combine	VERB
ijtc-1842	192	18	quantitative	quantitative	ADJ
ijtc-1842	192	19	servqual	servqual	ADJ
ijtc-1842	192	20	analysis	analysis	NOUN
ijtc-1842	192	21	with	with	ADP
ijtc-1842	192	22	in	in	ADP
ijtc-1842	192	23	-	-	PUNCT
ijtc-1842	192	24	depth	depth	NOUN
ijtc-1842	192	25	interviews	interview	NOUN
ijtc-1842	192	26	to	to	PART
ijtc-1842	192	27	capture	capture	VERB
ijtc-1842	192	28	richer	rich	ADJ
ijtc-1842	192	29	insights	insight	NOUN
ijtc-1842	192	30	about	about	ADP
ijtc-1842	192	31	taxpayer	taxpayer	NOUN
ijtc-1842	192	32	expectations	expectation	NOUN
ijtc-1842	192	33	and	and	CCONJ
ijtc-1842	192	34	emotional	emotional	ADJ
ijtc-1842	192	35	responses	response	NOUN
ijtc-1842	192	36	.	.	PUNCT
ijtc-1842	193	1	references	reference	NOUN
ijtc-1842	193	2	adisasmita	adisasmita	PROPN
ijtc-1842	193	3	,	,	PUNCT
ijtc-1842	193	4	r.	r.	PROPN
ijtc-1842	193	5	(	(	PUNCT
ijtc-1842	193	6	2011	2011	NUM
ijtc-1842	193	7	)	)	PUNCT
ijtc-1842	193	8	.	.	PUNCT
ijtc-1842	194	1	pengelolaan	pengelolaan	PROPN
ijtc-1842	194	2	pendapatan	pendapatan	PROPN
ijtc-1842	194	3	dan	dan	PROPN
ijtc-1842	194	4	anggaran	anggaran	PROPN
ijtc-1842	194	5	daerah	daerah	PROPN
ijtc-1842	194	6	.	.	PUNCT
ijtc-1842	195	1	graha	graha	PROPN
ijtc-1842	195	2	ilmu	ilmu	PROPN
ijtc-1842	195	3	.	.	PUNCT
ijtc-1842	196	1	berry	berry	VERB
ijtc-1842	196	2	,	,	PUNCT
ijtc-1842	196	3	p.	p.	NOUN
ijtc-1842	196	4	(	(	PUNCT
ijtc-1842	196	5	2012	2012	NUM
ijtc-1842	196	6	)	)	PUNCT
ijtc-1842	196	7	.	.	PUNCT
ijtc-1842	197	1	servqual	servqual	ADJ
ijtc-1842	197	2	:	:	PUNCT
ijtc-1842	197	3	a	a	DET
ijtc-1842	197	4	multiple	multiple	ADJ
ijtc-1842	197	5	item	item	NOUN
ijtc-1842	197	6	scale	scale	NOUN
ijtc-1842	197	7	for	for	ADP
ijtc-1842	197	8	measuring	measure	VERB
ijtc-1842	197	9	consumer	consumer	NOUN
ijtc-1842	197	10	perceptions	perception	NOUN
ijtc-1842	197	11	of	of	ADP
ijtc-1842	197	12	service	service	NOUN
ijtc-1842	197	13	quality	quality	NOUN
ijtc-1842	197	14	.	.	PUNCT
ijtc-1842	198	1	journal	journal	NOUN
ijtc-1842	198	2	of	of	ADP
ijtc-1842	198	3	retailing	retailing	NOUN
ijtc-1842	198	4	,	,	PUNCT
ijtc-1842	198	5	64	64	NUM
ijtc-1842	198	6	.	.	PUNCT
ijtc-1842	199	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	199	2	analysis	analysis	NOUN
ijtc-1842	199	3	of	of	ADP
ijtc-1842	199	4	the	the	DET
ijtc-1842	199	5	quality	quality	NOUN
ijtc-1842	199	6	of	of	ADP
ijtc-1842	199	7	pkn	pkn	PROPN
ijtc-1842	199	8	stan	stan	PROPN
ijtc-1842	199	9	tax	tax	PROPN
ijtc-1842	199	10	clinic	clinic	PROPN
ijtc-1842	199	11	services	service	NOUN
ijtc-1842	199	12	budiarsih	budiarsih	NOUN
ijtc-1842	199	13	and	and	CCONJ
ijtc-1842	199	14	liyana	liyana	PROPN
ijtc-1842	199	15	11	11	NUM
ijtc-1842	199	16	|	|	ADV
ijtc-1842	199	17	ilomata	ilomata	PROPN
ijtc-1842	199	18	international	international	ADJ
ijtc-1842	199	19	journal	journal	NOUN
ijtc-1842	199	20	of	of	ADP
ijtc-1842	199	21	tax	tax	PROPN
ijtc-1842	199	22	&	&	CCONJ
ijtc-1842	199	23	accounting	account	VERB
ijtc-1842	199	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	199	25	boediono	boediono	NOUN
ijtc-1842	199	26	.	.	PUNCT
ijtc-1842	200	1	(	(	PUNCT
ijtc-1842	200	2	2003	2003	NUM
ijtc-1842	200	3	)	)	PUNCT
ijtc-1842	200	4	.	.	PUNCT
ijtc-1842	201	1	pelayanan	pelayanan	PROPN
ijtc-1842	201	2	prima	prima	PROPN
ijtc-1842	201	3	perpajakan	perpajakan	INTJ
ijtc-1842	201	4	.	.	PUNCT
ijtc-1842	202	1	rineka	rineka	PROPN
ijtc-1842	202	2	cipta	cipta	NOUN
ijtc-1842	202	3	.	.	PUNCT
ijtc-1842	203	1	dwianika	dwianika	PROPN
ijtc-1842	203	2	,	,	PUNCT
ijtc-1842	203	3	a.	a.	NOUN
ijtc-1842	203	4	,	,	PUNCT
ijtc-1842	203	5	nurhidayah	nurhidayah	PROPN
ijtc-1842	203	6	,	,	PUNCT
ijtc-1842	203	7	f.	f.	PROPN
ijtc-1842	203	8	,	,	PUNCT
ijtc-1842	203	9	&	&	CCONJ
ijtc-1842	203	10	azizah	azizah	PROPN
ijtc-1842	203	11	,	,	PUNCT
ijtc-1842	203	12	n.	n.	PROPN
ijtc-1842	203	13	n.	n.	PROPN
ijtc-1842	203	14	(	(	PUNCT
ijtc-1842	203	15	2018	2018	NUM
ijtc-1842	203	16	)	)	PUNCT
ijtc-1842	203	17	.	.	PUNCT
ijtc-1842	204	1	relawan	relawan	NOUN
ijtc-1842	204	2	pajak	pajak	ADV
ijtc-1842	204	3	:	:	PUNCT
ijtc-1842	205	1	tidak	tidak	PROPN
ijtc-1842	205	2	hanya	hanya	PROPN
ijtc-1842	205	3	sekedar	sekedar	PROPN
ijtc-1842	205	4	mengerti	mengerti	NOUN
ijtc-1842	205	5	pajak	pajak	ADV
ijtc-1842	205	6	(	(	PUNCT
ijtc-1842	205	7	motivasi	motivasi	PROPN
ijtc-1842	205	8	layanan	layanan	PROPN
ijtc-1842	205	9	dan	dan	PROPN
ijtc-1842	205	10	implikasinya	implikasinya	PROPN
ijtc-1842	205	11	pada	pada	PROPN
ijtc-1842	205	12	kepuasan	kepuasan	PROPN
ijtc-1842	205	13	wpop	wpop	PROPN
ijtc-1842	205	14	/	/	SYM
ijtc-1842	205	15	umkm	umkm	NOUN
ijtc-1842	205	16	.	.	PUNCT
ijtc-1842	206	1	sembhada	sembhada	PROPN
ijtc-1842	206	2	,	,	PUNCT
ijtc-1842	206	3	14–20	14–20	NUM
ijtc-1842	206	4	.	.	PUNCT
ijtc-1842	206	5	faisol	faisol	PROPN
ijtc-1842	206	6	,	,	PUNCT
ijtc-1842	206	7	m.	m.	NOUN
ijtc-1842	206	8	,	,	PUNCT
ijtc-1842	206	9	&	&	CCONJ
ijtc-1842	206	10	andini	andini	PROPN
ijtc-1842	206	11	,	,	PUNCT
ijtc-1842	206	12	i.	i.	PROPN
ijtc-1842	206	13	y.	y.	PROPN
ijtc-1842	206	14	(	(	PUNCT
ijtc-1842	206	15	2019	2019	NUM
ijtc-1842	206	16	)	)	PUNCT
ijtc-1842	206	17	.	.	PUNCT
ijtc-1842	207	1	intensifikasi	intensifikasi	PROPN
ijtc-1842	207	2	pengetahuan	pengetahuan	PROPN
ijtc-1842	207	3	pajak	pajak	ADV
ijtc-1842	207	4	.	.	PUNCT
ijtc-1842	208	1	jurnal	jurnal	PROPN
ijtc-1842	208	2	abdiraja	abdiraja	PROPN
ijtc-1842	208	3	,	,	PUNCT
ijtc-1842	208	4	2(2	2(2	NUM
ijtc-1842	208	5	)	)	PUNCT
ijtc-1842	208	6	,	,	PUNCT
ijtc-1842	208	7	18–23	18–23	NUM
ijtc-1842	208	8	.	.	PUNCT
ijtc-1842	208	9	fiatri	fiatri	PROPN
ijtc-1842	208	10	,	,	PUNCT
ijtc-1842	208	11	l.	l.	PROPN
ijtc-1842	208	12	a.	a.	PROPN
ijtc-1842	208	13	,	,	PUNCT
ijtc-1842	208	14	arifianti	arifianti	PROPN
ijtc-1842	208	15	,	,	PUNCT
ijtc-1842	208	16	f.	f.	PROPN
ijtc-1842	208	17	,	,	PUNCT
ijtc-1842	208	18	&	&	CCONJ
ijtc-1842	208	19	andayani	andayani	PROPN
ijtc-1842	208	20	,	,	PUNCT
ijtc-1842	208	21	e.	e.	PROPN
ijtc-1842	208	22	(	(	PUNCT
ijtc-1842	208	23	2022	2022	NUM
ijtc-1842	208	24	)	)	PUNCT
ijtc-1842	208	25	.	.	PUNCT
ijtc-1842	209	1	pkm	pkm	PROPN
ijtc-1842	209	2	tax	tax	PROPN
ijtc-1842	209	3	center	center	PROPN
ijtc-1842	209	4	institut	institut	PROPN
ijtc-1842	209	5	stiami	stiami	NOUN
ijtc-1842	209	6	kampus	kampus	PROPN
ijtc-1842	209	7	f	f	PROPN
ijtc-1842	209	8	(	(	PUNCT
ijtc-1842	209	9	pinang	pinang	PROPN
ijtc-1842	209	10	)	)	PUNCT
ijtc-1842	209	11	dalam	dalam	PROPN
ijtc-1842	209	12	rangka	rangka	PROPN
ijtc-1842	209	13	meningkatkan	meningkatkan	PROPN
ijtc-1842	209	14	kepatuhan	kepatuhan	PROPN
ijtc-1842	209	15	wajib	wajib	PROPN
ijtc-1842	209	16	pajak	pajak	PROPN
ijtc-1842	209	17	melalui	melalui	PROPN
ijtc-1842	209	18	kegiatan	kegiatan	PROPN
ijtc-1842	209	19	relawan	relawan	PROPN
ijtc-1842	209	20	pajak	pajak	ADV
ijtc-1842	209	21	,	,	PUNCT
ijtc-1842	209	22	inklusi	inklusi	PROPN
ijtc-1842	209	23	pajak	pajak	PROPN
ijtc-1842	209	24	dan	dan	PROPN
ijtc-1842	209	25	sosialisasi	sosialisasi	PROPN
ijtc-1842	209	26	.	.	PUNCT
ijtc-1842	210	1	j	j	PROPN
ijtc-1842	210	2	-	-	PROPN
ijtc-1842	210	3	abdi	abdi	PROPN
ijtc-1842	210	4	:	:	PUNCT
ijtc-1842	210	5	jurnal	jurnal	ADJ
ijtc-1842	210	6	pengabdian	pengabdian	PROPN
ijtc-1842	210	7	kepada	kepada	PROPN
ijtc-1842	210	8	masyarakat	masyarakat	PROPN
ijtc-1842	210	9	,	,	PUNCT
ijtc-1842	210	10	2(7	2(7	NUM
ijtc-1842	210	11	)	)	PUNCT
ijtc-1842	210	12	,	,	PUNCT
ijtc-1842	210	13	5381	5381	NUM
ijtc-1842	210	14	–	–	PUNCT
ijtc-1842	210	15	5388	5388	NUM
ijtc-1842	210	16	.	.	PUNCT
ijtc-1842	211	1	fitriyah	fitriyah	PROPN
ijtc-1842	211	2	nurhidayah	nurhidayah	PROPN
ijtc-1842	211	3	,	,	PUNCT
ijtc-1842	211	4	s.	s.	PROPN
ijtc-1842	211	5	e.	e.	PROPN
ijtc-1842	211	6	,	,	PUNCT
ijtc-1842	211	7	dwianika	dwianika	PROPN
ijtc-1842	211	8	,	,	PUNCT
ijtc-1842	211	9	a.	a.	PROPN
ijtc-1842	211	10	,	,	PUNCT
ijtc-1842	211	11	sofia	sofia	PROPN
ijtc-1842	211	12	,	,	PUNCT
ijtc-1842	211	13	i.	i.	PROPN
ijtc-1842	211	14	p.	p.	PROPN
ijtc-1842	211	15	,	,	PUNCT
ijtc-1842	211	16	wisnantiasri	wisnantiasri	PROPN
ijtc-1842	211	17	,	,	PUNCT
ijtc-1842	211	18	s.	s.	PROPN
ijtc-1842	211	19	n.	n.	PROPN
ijtc-1842	211	20	,	,	PUNCT
ijtc-1842	211	21	fitria	fitria	PROPN
ijtc-1842	211	22	,	,	PUNCT
ijtc-1842	211	23	a.	a.	NOUN
ijtc-1842	211	24	,	,	PUNCT
ijtc-1842	211	25	syahrial	syahrial	ADJ
ijtc-1842	211	26	,	,	PUNCT
ijtc-1842	211	27	a.	a.	NOUN
ijtc-1842	211	28	,	,	PUNCT
ijtc-1842	211	29	&	&	CCONJ
ijtc-1842	211	30	rahmawati	rahmawati	PROPN
ijtc-1842	211	31	,	,	PUNCT
ijtc-1842	211	32	e.	e.	PROPN
ijtc-1842	211	33	(	(	PUNCT
ijtc-1842	211	34	2021	2021	NUM
ijtc-1842	211	35	)	)	PUNCT
ijtc-1842	211	36	.	.	PUNCT
ijtc-1842	212	1	pelayanan	pelayanan	VERB
ijtc-1842	212	2	wajib	wajib	PROPN
ijtc-1842	212	3	pajak	pajak	PROPN
ijtc-1842	212	4	oleh	oleh	PROPN
ijtc-1842	212	5	relawan	relawan	NOUN
ijtc-1842	212	6	pajak	pajak	PROPN
ijtc-1842	212	7	di	di	PROPN
ijtc-1842	212	8	tax	tax	NOUN
ijtc-1842	212	9	center	center	NOUN
ijtc-1842	212	10	.	.	PUNCT
ijtc-1842	213	1	prosiding	proside	VERB
ijtc-1842	213	2	sembadha	sembadha	NOUN
ijtc-1842	213	3	,	,	PUNCT
ijtc-1842	213	4	2	2	NUM
ijtc-1842	213	5	,	,	PUNCT
ijtc-1842	213	6	369–371	369–371	NUM
ijtc-1842	213	7	.	.	PUNCT
ijtc-1842	214	1	government	government	NOUN
ijtc-1842	214	2	,	,	PUNCT
ijtc-1842	214	3	a.	a.	NOUN
ijtc-1842	214	4	(	(	PUNCT
ijtc-1842	214	5	2003	2003	NUM
ijtc-1842	214	6	)	)	PUNCT
ijtc-1842	214	7	.	.	PUNCT
ijtc-1842	215	1	national	national	ADJ
ijtc-1842	215	2	tax	tax	PROPN
ijtc-1842	215	3	clinic	clinic	PROPN
ijtc-1842	215	4	program	program	NOUN
ijtc-1842	215	5	annual	annual	ADJ
ijtc-1842	215	6	report	report	NOUN
ijtc-1842	215	7	2023	2023	NUM
ijtc-1842	215	8	.	.	PUNCT
ijtc-1842	216	1	australian	australian	ADJ
ijtc-1842	216	2	government	government	NOUN
ijtc-1842	216	3	.	.	PUNCT
ijtc-1842	217	1	hamdan	hamdan	PROPN
ijtc-1842	217	2	,	,	PUNCT
ijtc-1842	217	3	m.	m.	NOUN
ijtc-1842	217	4	n.	n.	PROPN
ijtc-1842	217	5	(	(	PUNCT
ijtc-1842	217	6	2021	2021	NUM
ijtc-1842	217	7	)	)	PUNCT
ijtc-1842	217	8	.	.	PUNCT
ijtc-1842	218	1	kajian	kajian	PROPN
ijtc-1842	218	2	kinerja	kinerja	PROPN
ijtc-1842	218	3	relawan	relawan	PROPN
ijtc-1842	218	4	pajak	pajak	ADV
ijtc-1842	218	5	dalam	dalam	PROPN
ijtc-1842	218	6	perspektif	perspektif	PROPN
ijtc-1842	218	7	islam	islam	PROPN
ijtc-1842	218	8	.	.	PUNCT
ijtc-1842	219	1	ekonomi	ekonomi	PROPN
ijtc-1842	219	2	dan	dan	PROPN
ijtc-1842	219	3	bisnis	bisnis	PROPN
ijtc-1842	219	4	islam	islam	PROPN
ijtc-1842	219	5	.	.	PUNCT
ijtc-1842	220	1	hutabarat	hutabarat	PROPN
ijtc-1842	220	2	,	,	PUNCT
ijtc-1842	220	3	m.	m.	NOUN
ijtc-1842	220	4	,	,	PUNCT
ijtc-1842	220	5	indriani	indriani	PROPN
ijtc-1842	220	6	,	,	PUNCT
ijtc-1842	220	7	a.	a.	PROPN
ijtc-1842	220	8	,	,	PUNCT
ijtc-1842	220	9	&	&	CCONJ
ijtc-1842	220	10	sinaga	sinaga	NOUN
ijtc-1842	220	11	,	,	PUNCT
ijtc-1842	220	12	p.	p.	PROPN
ijtc-1842	220	13	b.	b.	PROPN
ijtc-1842	221	1	(	(	PUNCT
ijtc-1842	221	2	2024	2024	NUM
ijtc-1842	221	3	)	)	PUNCT
ijtc-1842	221	4	.	.	PUNCT
ijtc-1842	222	1	tax	tax	NOUN
ijtc-1842	222	2	center	center	PROPN
ijtc-1842	222	3	uki	uki	PROPN
ijtc-1842	222	4	dengan	dengan	PROPN
ijtc-1842	222	5	kanwil	kanwil	PROPN
ijtc-1842	222	6	djp	djp	PROPN
ijtc-1842	222	7	jakarta	jakarta	PROPN
ijtc-1842	222	8	timur	timur	PROPN
ijtc-1842	222	9	mendamping	mendamping	NOUN
ijtc-1842	222	10	warga	warga	NOUN
ijtc-1842	222	11	lapor	lapor	VERB
ijtc-1842	222	12	pajak	pajak	ADV
ijtc-1842	222	13	.	.	PUNCT
ijtc-1842	223	1	jurnal	jurnal	ADJ
ijtc-1842	223	2	abdimas	abdimas	PROPN
ijtc-1842	223	3	bina	bina	PROPN
ijtc-1842	223	4	bangsa	bangsa	PROPN
ijtc-1842	223	5	,	,	PUNCT
ijtc-1842	223	6	5(1	5(1	NUM
ijtc-1842	223	7	)	)	PUNCT
ijtc-1842	223	8	,	,	PUNCT
ijtc-1842	223	9	739–749	739–749	NUM
ijtc-1842	223	10	.	.	PUNCT
ijtc-1842	224	1	ismail	ismail	PROPN
ijtc-1842	224	2	,	,	PUNCT
ijtc-1842	224	3	h.	h.	PROPN
ijtc-1842	224	4	m.	m.	PROPN
ijtc-1842	224	5	dan	dan	PROPN
ijtc-1842	224	6	a.	a.	PROPN
ijtc-1842	224	7	,	,	PUNCT
ijtc-1842	224	8	&	&	CCONJ
ijtc-1842	224	9	s.	s.	PROPN
ijtc-1842	224	10	(	(	PUNCT
ijtc-1842	224	11	2010	2010	NUM
ijtc-1842	224	12	)	)	PUNCT
ijtc-1842	224	13	.	.	PUNCT
ijtc-1842	225	1	menuju	menuju	PROPN
ijtc-1842	225	2	pelayanan	pelayanan	PROPN
ijtc-1842	225	3	prima	prima	NOUN
ijtc-1842	225	4	,	,	PUNCT
ijtc-1842	225	5	konsep	konsep	PROPN
ijtc-1842	225	6	dan	dan	PROPN
ijtc-1842	225	7	strategi	strategi	PROPN
ijtc-1842	225	8	peningkatan	peningkatan	PROPN
ijtc-1842	225	9	kualitas	kualita	NOUN
ijtc-1842	225	10	pelayanan	pelayanan	PROPN
ijtc-1842	225	11	publik	publik	PROPN
ijtc-1842	225	12	.	.	PUNCT
ijtc-1842	226	1	kuncoro	kuncoro	PROPN
ijtc-1842	226	2	,	,	PUNCT
ijtc-1842	226	3	m.	m.	NOUN
ijtc-1842	226	4	(	(	PUNCT
ijtc-1842	226	5	2013	2013	NUM
ijtc-1842	226	6	)	)	PUNCT
ijtc-1842	226	7	.	.	PUNCT
ijtc-1842	227	1	metode	metode	PROPN
ijtc-1842	227	2	riset	riset	PROPN
ijtc-1842	227	3	untuk	untuk	PROPN
ijtc-1842	227	4	bisnis	bisnis	PROPN
ijtc-1842	227	5	dan	dan	PROPN
ijtc-1842	227	6	ekonomi	ekonomi	PROPN
ijtc-1842	227	7	.	.	PUNCT
ijtc-1842	228	1	erlangga	erlangga	PROPN
ijtc-1842	228	2	.	.	PUNCT
ijtc-1842	229	1	kusbudiyanto	kusbudiyanto	PROPN
ijtc-1842	229	2	,	,	PUNCT
ijtc-1842	229	3	l.	l.	PROPN
ijtc-1842	229	4	,	,	PUNCT
ijtc-1842	229	5	kurniawan	kurniawan	PROPN
ijtc-1842	229	6	,	,	PUNCT
ijtc-1842	229	7	d.	d.	PROPN
ijtc-1842	229	8	,	,	PUNCT
ijtc-1842	229	9	&	&	CCONJ
ijtc-1842	229	10	samputra	samputra	PROPN
ijtc-1842	229	11	,	,	PUNCT
ijtc-1842	229	12	p.	p.	NOUN
ijtc-1842	229	13	l.	l.	PROPN
ijtc-1842	229	14	(	(	PUNCT
ijtc-1842	229	15	2023	2023	NUM
ijtc-1842	229	16	)	)	PUNCT
ijtc-1842	229	17	.	.	PUNCT
ijtc-1842	230	1	evaluasi	evaluasi	PROPN
ijtc-1842	230	2	tingkat	tingkat	PROPN
ijtc-1842	230	3	kepuasan	kepuasan	PROPN
ijtc-1842	230	4	masyarakat	masyarakat	PROPN
ijtc-1842	230	5	terhadap	terhadap	PROPN
ijtc-1842	230	6	pelayanan	pelayanan	PROPN
ijtc-1842	230	7	publik	publik	PROPN
ijtc-1842	230	8	di	di	PROPN
ijtc-1842	230	9	dinas	dinas	PROPN
ijtc-1842	230	10	kependudukan	kependudukan	PROPN
ijtc-1842	230	11	dan	dan	PROPN
ijtc-1842	230	12	pencatatan	pencatatan	PROPN
ijtc-1842	230	13	sipil	sipil	PROPN
ijtc-1842	230	14	kota	kota	PROPN
ijtc-1842	230	15	bekasi	bekasi	PROPN
ijtc-1842	230	16	.	.	PUNCT
ijtc-1842	231	1	jane	jane	PROPN
ijtc-1842	231	2	–	–	PUNCT
ijtc-1842	231	3	jurnal	jurnal	ADJ
ijtc-1842	231	4	administrasi	administrasi	NOUN
ijtc-1842	231	5	negara	negara	PROPN
ijtc-1842	231	6	,	,	PUNCT
ijtc-1842	231	7	15(1	15(1	NUM
ijtc-1842	231	8	)	)	PUNCT
ijtc-1842	231	9	,	,	PUNCT
ijtc-1842	231	10	55–63	55–63	NUM
ijtc-1842	231	11	.	.	PUNCT
ijtc-1842	232	1	llenares	llenares	PROPN
ijtc-1842	232	2	ii	ii	PROPN
ijtc-1842	232	3	,	,	PUNCT
ijtc-1842	232	4	d.	d.	PROPN
ijtc-1842	232	5	,	,	PUNCT
ijtc-1842	232	6	&	&	CCONJ
ijtc-1842	232	7	c.c	c.c	PROPN
ijtc-1842	232	8	.	.	PROPN
ijtc-1842	232	9	(	(	PUNCT
ijtc-1842	232	10	2019	2019	NUM
ijtc-1842	232	11	)	)	PUNCT
ijtc-1842	232	12	.	.	PUNCT
ijtc-1842	233	1	voluntreerism	voluntreerism	NOUN
ijtc-1842	233	2	is	be	AUX
ijtc-1842	233	3	associated	associate	VERB
ijtc-1842	233	4	with	with	ADP
ijtc-1842	233	5	improved	improve	VERB
ijtc-1842	233	6	soft	soft	ADJ
ijtc-1842	233	7	skills	skill	NOUN
ijtc-1842	233	8	of	of	ADP
ijtc-1842	233	9	marine	marine	ADJ
ijtc-1842	233	10	engineering	engineering	NOUN
ijtc-1842	233	11	students	student	NOUN
ijtc-1842	233	12	in	in	ADP
ijtc-1842	233	13	the	the	DET
ijtc-1842	233	14	philippines	philippine	NOUN
ijtc-1842	233	15	.	.	PUNCT
ijtc-1842	234	1	journal	journal	PROPN
ijtc-1842	234	2	of	of	ADP
ijtc-1842	234	3	interdisciplinary	interdisciplinary	ADJ
ijtc-1842	234	4	studies	study	NOUN
ijtc-1842	234	5	in	in	ADP
ijtc-1842	234	6	education	education	NOUN
ijtc-1842	234	7	,	,	PUNCT
ijtc-1842	234	8	8(ue	8(ue	PROPN
ijtc-1842	234	9	2	2	NUM
ijtc-1842	234	10	)	)	PUNCT
ijtc-1842	234	11	,	,	PUNCT
ijtc-1842	234	12	57–73	57–73	NUM
ijtc-1842	234	13	.	.	PUNCT
ijtc-1842	235	1	https://ojed.org/jise	https://ojed.org/jise	PROPN
ijtc-1842	235	2	maryam	maryam	PROPN
ijtc-1842	235	3	,	,	PUNCT
ijtc-1842	235	4	n.	n.	PROPN
ijtc-1842	235	5	s.	s.	PROPN
ijtc-1842	235	6	(	(	PUNCT
ijtc-1842	235	7	2016	2016	NUM
ijtc-1842	235	8	)	)	PUNCT
ijtc-1842	235	9	.	.	PUNCT
ijtc-1842	236	1	mewujudkan	mewujudkan	PROPN
ijtc-1842	236	2	good	good	ADJ
ijtc-1842	236	3	governance	governance	NOUN
ijtc-1842	236	4	melalui	melalui	PROPN
ijtc-1842	236	5	pelayanan	pelayanan	PROPN
ijtc-1842	236	6	publik	publik	PROPN
ijtc-1842	236	7	.	.	PUNCT
ijtc-1842	237	1	jurnal	jurnal	PROPN
ijtc-1842	237	2	ilmu	ilmu	PROPN
ijtc-1842	237	3	politik	politik	PROPN
ijtc-1842	237	4	dan	dan	PROPN
ijtc-1842	237	5	komunikasi	komunikasi	PROPN
ijtc-1842	237	6	,	,	PUNCT
ijtc-1842	237	7	vi(1	vi(1	NOUN
ijtc-1842	237	8	)	)	PUNCT
ijtc-1842	237	9	.	.	PUNCT
ijtc-1842	238	1	maulida	maulida	PROPN
ijtc-1842	238	2	,	,	PUNCT
ijtc-1842	238	3	a.	a.	PROPN
ijtc-1842	238	4	dan	dan	PROPN
ijtc-1842	238	5	s.	s.	PROPN
ijtc-1842	238	6	,	,	PUNCT
ijtc-1842	238	7	&	&	CCONJ
ijtc-1842	238	8	s.	s.	PROPN
ijtc-1842	238	9	(	(	PUNCT
ijtc-1842	238	10	2022	2022	NUM
ijtc-1842	238	11	)	)	PUNCT
ijtc-1842	238	12	.	.	PUNCT
ijtc-1842	239	1	edukasi	edukasi	PROPN
ijtc-1842	239	2	perpajakan	perpajakan	PROPN
ijtc-1842	239	3	:	:	PUNCT
ijtc-1842	239	4	undang	undang	PROPN
ijtc-1842	239	5	-	-	PUNCT
ijtc-1842	239	6	undang	undang	PROPN
ijtc-1842	239	7	keterbukaan	keterbukaan	PROPN
ijtc-1842	239	8	informasi	informasi	PROPN
ijtc-1842	239	9	keuangan	keuangan	PROPN
ijtc-1842	239	10	sebagai	sebagai	PROPN
ijtc-1842	239	11	sarana	sarana	PROPN
ijtc-1842	239	12	membangun	membangun	PROPN
ijtc-1842	239	13	kesadaran	kesadaran	PROPN
ijtc-1842	239	14	bayar	bayar	PROPN
ijtc-1842	239	15	pajak	pajak	PROPN
ijtc-1842	240	1	mellaui	mellaui	PROPN
ijtc-1842	240	2	pendidikan	pendidikan	PROPN
ijtc-1842	240	3	perguruan	perguruan	PROPN
ijtc-1842	240	4	tinggi	tinggi	PROPN
ijtc-1842	240	5	yogyakarta	yogyakarta	PROPN
ijtc-1842	240	6	.	.	PUNCT
ijtc-1842	241	1	relasi	relasi	NOUN
ijtc-1842	241	2	jurnal	jurnal	ADJ
ijtc-1842	241	3	ekonomi	ekonomi	PROPN
ijtc-1842	241	4	,	,	PUNCT
ijtc-1842	241	5	18(1	18(1	NUM
ijtc-1842	241	6	)	)	PUNCT
ijtc-1842	241	7	.	.	PUNCT
ijtc-1842	242	1	najib	najib	PROPN
ijtc-1842	242	2	,	,	PUNCT
ijtc-1842	242	3	d.	d.	PROPN
ijtc-1842	242	4	f.	f.	PROPN
ijtc-1842	242	5	(	(	PUNCT
ijtc-1842	242	6	2013	2013	NUM
ijtc-1842	242	7	)	)	PUNCT
ijtc-1842	242	8	.	.	PUNCT
ijtc-1842	243	1	analisis	analisis	ADJ
ijtc-1842	243	2	faktor	faktor	NOUN
ijtc-1842	243	3	-	-	PUNCT
ijtc-1842	243	4	faktor	faktor	NOUN
ijtc-1842	243	5	yang	yang	PROPN
ijtc-1842	243	6	mempengaruhi	mempengaruhi	PROPN
ijtc-1842	243	7	kepatuhan	kepatuhan	PROPN
ijtc-1842	243	8	wajib	wajib	PROPN
ijtc-1842	243	9	pajak	pajak	PROPN
ijtc-1842	243	10	orang	orang	PROPN
ijtc-1842	243	11	pribadi	pribadi	PROPN
ijtc-1842	243	12	dalam	dalam	PROPN
ijtc-1842	243	13	membayar	membayar	PROPN
ijtc-1842	243	14	pajak	pajak	PROPN
ijtc-1842	243	15	penghasilan.jurnal	penghasilan.jurnal	PROPN
ijtc-1842	243	16	.	.	PUNCT
ijtc-1842	244	1	malang	malang	PROPN
ijtc-1842	244	2	.	.	PUNCT
ijtc-1842	244	3	nandiroh	nandiroh	PROPN
ijtc-1842	244	4	,	,	PUNCT
ijtc-1842	244	5	u.	u.	PROPN
ijtc-1842	244	6	,	,	PUNCT
ijtc-1842	244	7	&	&	CCONJ
ijtc-1842	244	8	hariri	hariri	PROPN
ijtc-1842	244	9	,	,	PUNCT
ijtc-1842	244	10	h.	h.	PROPN
ijtc-1842	244	11	(	(	PUNCT
ijtc-1842	244	12	2021	2021	NUM
ijtc-1842	244	13	)	)	PUNCT
ijtc-1842	244	14	.	.	PUNCT
ijtc-1842	245	1	assistance	assistance	NOUN
ijtc-1842	245	2	in	in	ADP
ijtc-1842	245	3	reporting	report	VERB
ijtc-1842	245	4	individual	individual	ADJ
ijtc-1842	245	5	tax	tax	NOUN
ijtc-1842	245	6	returns	return	NOUN
ijtc-1842	245	7	after	after	ADP
ijtc-1842	245	8	the	the	DET
ijtc-1842	245	9	tax	tax	NOUN
ijtc-1842	245	10	incentive	incentive	NOUN
ijtc-1842	245	11	policy	policy	NOUN
ijtc-1842	245	12	in	in	ADP
ijtc-1842	245	13	the	the	DET
ijtc-1842	245	14	midst	midst	NOUN
ijtc-1842	245	15	of	of	ADP
ijtc-1842	245	16	the	the	DET
ijtc-1842	245	17	covid-19	covid-19	PROPN
ijtc-1842	245	18	pandemic	pandemic	NOUN
ijtc-1842	245	19	.	.	PUNCT
ijtc-1842	246	1	community	community	NOUN
ijtc-1842	246	2	empowerment	empowerment	NOUN
ijtc-1842	246	3	,	,	PUNCT
ijtc-1842	246	4	6(8	6(8	NUM
ijtc-1842	246	5	)	)	PUNCT
ijtc-1842	246	6	,	,	PUNCT
ijtc-1842	246	7	1388	1388	NUM
ijtc-1842	246	8	–	–	PUNCT
ijtc-1842	246	9	1394	1394	NUM
ijtc-1842	246	10	.	.	PUNCT
ijtc-1842	247	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1842	247	2	analysis	analysis	NOUN
ijtc-1842	247	3	of	of	ADP
ijtc-1842	247	4	the	the	DET
ijtc-1842	247	5	quality	quality	NOUN
ijtc-1842	247	6	of	of	ADP
ijtc-1842	247	7	pkn	pkn	PROPN
ijtc-1842	247	8	stan	stan	PROPN
ijtc-1842	247	9	tax	tax	PROPN
ijtc-1842	247	10	clinic	clinic	PROPN
ijtc-1842	247	11	services	service	NOUN
ijtc-1842	247	12	budiarsih	budiarsih	NOUN
ijtc-1842	247	13	and	and	CCONJ
ijtc-1842	247	14	liyana	liyana	PROPN
ijtc-1842	247	15	12	12	NUM
ijtc-1842	247	16	|	|	NOUN
ijtc-1842	247	17	ilomata	ilomata	PROPN
ijtc-1842	247	18	international	international	ADJ
ijtc-1842	247	19	journal	journal	NOUN
ijtc-1842	247	20	of	of	ADP
ijtc-1842	247	21	tax	tax	PROPN
ijtc-1842	247	22	&	&	CCONJ
ijtc-1842	247	23	accounting	accounting	PROPN
ijtc-1842	247	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1842	247	25	nuraeni	nuraeni	NOUN
ijtc-1842	247	26	,	,	PUNCT
ijtc-1842	247	27	y.	y.	PROPN
ijtc-1842	247	28	,	,	PUNCT
ijtc-1842	247	29	susanti	susanti	PROPN
ijtc-1842	247	30	,	,	PUNCT
ijtc-1842	247	31	b.	b.	PROPN
ijtc-1842	247	32	,	,	PUNCT
ijtc-1842	247	33	binastuti	binastuti	PROPN
ijtc-1842	247	34	,	,	PUNCT
ijtc-1842	247	35	s.	s.	PROPN
ijtc-1842	247	36	,	,	PUNCT
ijtc-1842	247	37	&	&	CCONJ
ijtc-1842	247	38	sari	sari	PROPN
ijtc-1842	247	39	,	,	PUNCT
ijtc-1842	247	40	d.	d.	PROPN
ijtc-1842	247	41	(	(	PUNCT
ijtc-1842	247	42	2023	2023	NUM
ijtc-1842	247	43	)	)	PUNCT
ijtc-1842	247	44	.	.	PUNCT
ijtc-1842	248	1	sinergitas	sinergitas	PROPN
ijtc-1842	248	2	tax	tax	PROPN
ijtc-1842	248	3	center	center	PROPN
ijtc-1842	248	4	dan	dan	PROPN
ijtc-1842	248	5	direktorat	direktorat	PROPN
ijtc-1842	248	6	jenderal	jenderal	PROPN
ijtc-1842	248	7	pajak	pajak	PROPN
ijtc-1842	248	8	dalam	dalam	PROPN
ijtc-1842	248	9	perspektif	perspektif	PROPN
ijtc-1842	248	10	psikologi	psikologi	PROPN
ijtc-1842	248	11	komunikasi	komunikasi	PROPN
ijtc-1842	248	12	dan	dan	PROPN
ijtc-1842	248	13	perencanaan	perencanaan	PROPN
ijtc-1842	248	14	program	program	PROPN
ijtc-1842	248	15	komunikasi	komunikasi	PROPN
ijtc-1842	248	16	.	.	PUNCT
ijtc-1842	249	1	jurnal	jurnal	ADJ
ijtc-1842	249	2	sosial	sosial	PROPN
ijtc-1842	249	3	humaniora	humaniora	PROPN
ijtc-1842	249	4	dan	dan	PROPN
ijtc-1842	249	5	pendidikan	pendidikan	PROPN
ijtc-1842	249	6	,	,	PUNCT
ijtc-1842	249	7	2(2	2(2	NUM
ijtc-1842	249	8	)	)	PUNCT
ijtc-1842	249	9	,	,	PUNCT
ijtc-1842	249	10	20–27	20–27	NUM
ijtc-1842	249	11	.	.	PUNCT
ijtc-1842	250	1	nurdin	nurdin	PROPN
ijtc-1842	250	2	,	,	PUNCT
ijtc-1842	250	3	i.	i.	NOUN
ijtc-1842	250	4	(	(	PUNCT
ijtc-1842	250	5	2010	2010	NUM
ijtc-1842	250	6	)	)	PUNCT
ijtc-1842	250	7	.	.	PUNCT
ijtc-1842	251	1	isu	isu	PROPN
ijtc-1842	251	2	,	,	PUNCT
ijtc-1842	251	3	paradigma	paradigma	NOUN
ijtc-1842	251	4	dan	dan	PROPN
ijtc-1842	251	5	pengembangan	pengembangan	PROPN
ijtc-1842	251	6	model	model	PROPN
ijtc-1842	251	7	badan	badan	PROPN
ijtc-1842	251	8	usaha	usaha	PROPN
ijtc-1842	251	9	pelayanan	pelayanan	PROPN
ijtc-1842	251	10	publik	publik	PROPN
ijtc-1842	251	11	.	.	PUNCT
ijtc-1842	252	1	in	in	ADP
ijtc-1842	252	2	jurnal	jurnal	ADJ
ijtc-1842	252	3	manajemen	manajeman	NOUN
ijtc-1842	252	4	pemerintahan	pemerintahan	PROPN
ijtc-1842	252	5	fakultas	fakulta	VERB
ijtc-1842	252	6	manajemen	manajeman	NOUN
ijtc-1842	252	7	pemerintahan	pemerintahan	ADJ
ijtc-1842	252	8	ipdn	ipdn	NOUN
ijtc-1842	252	9	.	.	PUNCT
ijtc-1842	253	1	jatinangor	jatinangor	ADJ
ijtc-1842	253	2	.	.	PUNCT
ijtc-1842	254	1	putri	putri	ADJ
ijtc-1842	254	2	,	,	PUNCT
ijtc-1842	254	3	a.	a.	NOUN
ijtc-1842	254	4	a.	a.	PROPN
ijtc-1842	254	5	,	,	PUNCT
ijtc-1842	254	6	&	&	CCONJ
ijtc-1842	254	7	jannah	jannah	PROPN
ijtc-1842	254	8	,	,	PUNCT
ijtc-1842	254	9	l.	l.	PROPN
ijtc-1842	254	10	(	(	PUNCT
ijtc-1842	254	11	2022	2022	NUM
ijtc-1842	254	12	)	)	PUNCT
ijtc-1842	254	13	.	.	PUNCT
ijtc-1842	255	1	pengaruh	pengaruh	NOUN
ijtc-1842	255	2	persepsi	persepsi	PROPN
ijtc-1842	255	3	pelayanan	pelayanan	VERB
ijtc-1842	255	4	tax	tax	NOUN
ijtc-1842	255	5	cneter	cneter	PROPN
ijtc-1842	256	1	dan	dan	PROPN
ijtc-1842	256	2	persepsi	persepsi	PROPN
ijtc-1842	256	3	korupsi	korupsi	PROPN
ijtc-1842	256	4	otoritas	otorita	VERB
ijtc-1842	256	5	pajak	pajak	PROPN
ijtc-1842	256	6	terhadap	terhadap	PROPN
ijtc-1842	256	7	kepatuhan	kepatuhan	PROPN
ijtc-1842	256	8	wajib	wajib	PROPN
ijtc-1842	256	9	pajak	pajak	PROPN
ijtc-1842	256	10	orang	orang	PROPN
ijtc-1842	256	11	pribadi	pribadi	PROPN
ijtc-1842	256	12	dalam	dalam	PROPN
ijtc-1842	256	13	membayar	membayar	PROPN
ijtc-1842	256	14	pajak	pajak	PROPN
ijtc-1842	256	15	pada	pada	PROPN
ijtc-1842	256	16	kantor	kantor	PROPN
ijtc-1842	256	17	pelayanan	pelayanan	VERB
ijtc-1842	256	18	pajak	pajak	PROPN
ijtc-1842	256	19	pratama	pratama	NOUN
ijtc-1842	256	20	serpong	serpong	PROPN
ijtc-1842	256	21	.	.	PUNCT
ijtc-1842	257	1	jurnal	jurnal	PROPN
ijtc-1842	257	2	multidisiplin	multidisiplin	PROPN
ijtc-1842	257	3	indonesia	indonesia	PROPN
ijtc-1842	257	4	,	,	PUNCT
ijtc-1842	257	5	1	1	X
ijtc-1842	257	6	.	.	PUNCT
ijtc-1842	257	7	sapriadi	sapriadi	PROPN
ijtc-1842	257	8	,	,	PUNCT
ijtc-1842	257	9	d.	d.	PROPN
ijtc-1842	257	10	(	(	PUNCT
ijtc-1842	257	11	2013	2013	NUM
ijtc-1842	257	12	)	)	PUNCT
ijtc-1842	257	13	.	.	PUNCT
ijtc-1842	258	1	pengaruh	pengaruh	NOUN
ijtc-1842	258	2	kualitas	kualita	NOUN
ijtc-1842	258	3	pelayanan	pelayanan	VERB
ijtc-1842	258	4	pajak	pajak	ADV
ijtc-1842	258	5	,	,	PUNCT
ijtc-1842	258	6	sanksi	sanksi	PROPN
ijtc-1842	258	7	pajak	pajak	PROPN
ijtc-1842	258	8	dan	dan	PROPN
ijtc-1842	258	9	kesadaran	kesadaran	PROPN
ijtc-1842	258	10	wajib	wajib	PROPN
ijtc-1842	258	11	pajak	pajak	PROPN
ijtc-1842	258	12	terhadap	terhadap	PROPN
ijtc-1842	258	13	kepatuhan	kepatuhan	PROPN
ijtc-1842	259	1	wajib	wajib	PROPN
ijtc-1842	260	1	pajak	pajak	PROPN
ijtc-1842	261	1	dalam	dalam	PROPN
ijtc-1842	261	2	membayar	membayar	PROPN
ijtc-1842	261	3	pbb	pbb	PROPN
ijtc-1842	261	4	.	.	PUNCT
ijtc-1842	262	1	pada	pada	PROPN
ijtc-1842	262	2	kecamatan	kecamatan	PROPN
ijtc-1842	262	3	selupu	selupu	PROPN
ijtc-1842	262	4	rejang	rejang	PROPN
ijtc-1842	262	5	)	)	PUNCT
ijtc-1842	262	6	.	.	PUNCT
ijtc-1842	263	1	skripsi.fakultas	skripsi.fakulta	NOUN
ijtc-1842	263	2	ekonomi	ekonomi	PROPN
ijtc-1842	263	3	universitas	universitas	PROPN
ijtc-1842	263	4	negeri	negeri	PROPN
ijtc-1842	263	5	padang	padang	PROPN
ijtc-1842	263	6	.	.	PUNCT
ijtc-1842	263	7	sastia	sastia	PROPN
ijtc-1842	263	8	,	,	PUNCT
ijtc-1842	263	9	e.	e.	PROPN
ijtc-1842	263	10	,	,	PUNCT
ijtc-1842	263	11	den	den	PROPN
ijtc-1842	263	12	ka	ka	PROPN
ijtc-1842	263	13	,	,	PUNCT
ijtc-1842	263	14	v.	v.	PROPN
ijtc-1842	263	15	s.	s.	PROPN
ijtc-1842	263	16	,	,	PUNCT
ijtc-1842	263	17	&	&	CCONJ
ijtc-1842	263	18	burhan	burhan	PROPN
ijtc-1842	263	19	,	,	PUNCT
ijtc-1842	263	20	i.	i.	PROPN
ijtc-1842	263	21	(	(	PUNCT
ijtc-1842	263	22	2023	2023	NUM
ijtc-1842	263	23	)	)	PUNCT
ijtc-1842	263	24	.	.	PUNCT
ijtc-1842	264	1	analisis	analisis	PROPN
ijtc-1842	264	2	kinerja	kinerja	PROPN
ijtc-1842	264	3	relawan	relawan	NOUN
ijtc-1842	264	4	pajak	pajak	ADV
ijtc-1842	264	5	dalam	dalam	PROPN
ijtc-1842	264	6	rangka	rangka	PROPN
ijtc-1842	264	7	meningkatkan	meningkatkan	PROPN
ijtc-1842	264	8	kepatuhan	kepatuhan	PROPN
ijtc-1842	264	9	wajib	wajib	PROPN
ijtc-1842	264	10	pajak	pajak	PROPN
ijtc-1842	264	11	di	di	PROPN
ijtc-1842	264	12	kota	kota	PROPN
ijtc-1842	264	13	makassar	makassar	PROPN
ijtc-1842	264	14	.	.	PUNCT
ijtc-1842	265	1	income	income	NOUN
ijtc-1842	265	2	journal	journal	PROPN
ijtc-1842	265	3	:	:	PUNCT
ijtc-1842	265	4	accounting	accounting	NOUN
ijtc-1842	265	5	,	,	PUNCT
ijtc-1842	265	6	management	management	NOUN
ijtc-1842	265	7	and	and	CCONJ
ijtc-1842	265	8	economic	economic	ADJ
ijtc-1842	265	9	research	research	NOUN
ijtc-1842	265	10	,	,	PUNCT
ijtc-1842	265	11	2(2	2(2	NUM
ijtc-1842	265	12	)	)	PUNCT
ijtc-1842	265	13	,	,	PUNCT
ijtc-1842	265	14	129–138	129–138	NUM
ijtc-1842	265	15	.	.	PUNCT
ijtc-1842	266	1	sedarmayanti	sedarmayanti	PROPN
ijtc-1842	266	2	.	.	PUNCT
ijtc-1842	267	1	(	(	PUNCT
ijtc-1842	267	2	2009	2009	NUM
ijtc-1842	267	3	)	)	PUNCT
ijtc-1842	267	4	.	.	PUNCT
ijtc-1842	268	1	reformasi	reformasi	NOUN
ijtc-1842	268	2	administrasi	administrasi	NOUN
ijtc-1842	268	3	publik	publik	NOUN
ijtc-1842	268	4	,	,	PUNCT
ijtc-1842	268	5	reformasi	reformasi	PROPN
ijtc-1842	268	6	birokrasi	birokrasi	PROPN
ijtc-1842	268	7	,	,	PUNCT
ijtc-1842	268	8	dan	dan	PROPN
ijtc-1842	268	9	kepeminpinan	kepeminpinan	PROPN
ijtc-1842	268	10	masa	masa	PROPN
ijtc-1842	268	11	depan	depan	PROPN
ijtc-1842	268	12	:	:	PUNCT
ijtc-1842	268	13	mewujudkan	mewujudkan	ADV
ijtc-1842	269	1	pelayanan	pelayanan	PROPN
ijtc-1842	269	2	prima	prima	PROPN
ijtc-1842	269	3	dan	dan	PROPN
ijtc-1842	269	4	kepemerintahan	kepemerintahan	PROPN
ijtc-1842	269	5	yang	yang	PROPN
ijtc-1842	269	6	baik	baik	PROPN
ijtc-1842	269	7	.	.	PUNCT
ijtc-1842	270	1	rafika	rafika	PROPN
ijtc-1842	270	2	aditama	aditama	PROPN
ijtc-1842	270	3	.	.	PUNCT
ijtc-1842	271	1	stukas	stukas	PROPN
ijtc-1842	271	2	,	,	PUNCT
ijtc-1842	271	3	a.	a.	PROPN
ijtc-1842	271	4	a.	a.	PROPN
ijtc-1842	271	5	,	,	PUNCT
ijtc-1842	271	6	snyder	snyder	PROPN
ijtc-1842	271	7	,	,	PUNCT
ijtc-1842	271	8	m.	m.	NOUN
ijtc-1842	271	9	,	,	PUNCT
ijtc-1842	271	10	&	&	CCONJ
ijtc-1842	271	11	clary	clary	PROPN
ijtc-1842	271	12	,	,	PUNCT
ijtc-1842	271	13	e.	e.	PROPN
ijtc-1842	271	14	g.	g.	PROPN
ijtc-1842	271	15	(	(	PUNCT
ijtc-1842	271	16	2024	2024	NUM
ijtc-1842	271	17	)	)	PUNCT
ijtc-1842	271	18	.	.	PUNCT
ijtc-1842	272	1	volunteerism	volunteerism	NOUN
ijtc-1842	272	2	and	and	CCONJ
ijtc-1842	272	3	community	community	NOUN
ijtc-1842	272	4	involvement	involvement	NOUN
ijtc-1842	272	5	:	:	PUNCT
ijtc-1842	272	6	antecedents	antecedent	NOUN
ijtc-1842	272	7	,	,	PUNCT
ijtc-1842	272	8	experiences	experience	NOUN
ijtc-1842	272	9	,	,	PUNCT
ijtc-1842	272	10	and	and	CCONJ
ijtc-1842	272	11	consequences	consequence	NOUN
ijtc-1842	272	12	for	for	ADP
ijtc-1842	272	13	the	the	DET
ijtc-1842	272	14	person	person	NOUN
ijtc-1842	272	15	and	and	CCONJ
ijtc-1842	272	16	the	the	DET
ijtc-1842	272	17	situation	situation	NOUN
ijtc-1842	272	18	.	.	PUNCT
ijtc-1842	273	1	in	in	ADP
ijtc-1842	273	2	d.	d.	PROPN
ijtc-1842	273	3	a.	a.	PROPN
ijtc-1842	273	4	schroeder	schroeder	PROPN
ijtc-1842	273	5	&	&	CCONJ
ijtc-1842	273	6	w.	w.	PROPN
ijtc-1842	273	7	graziano	graziano	PROPN
ijtc-1842	273	8	(	(	PUNCT
ijtc-1842	273	9	eds	ed	NOUN
ijtc-1842	273	10	.	.	PUNCT
ijtc-1842	273	11	)	)	PUNCT
ijtc-1842	273	12	,	,	PUNCT
ijtc-1842	273	13	the	the	DET
ijtc-1842	273	14	oxford	oxford	PROPN
ijtc-1842	273	15	handbook	handbook	NOUN
ijtc-1842	273	16	of	of	ADP
ijtc-1842	273	17	prosocial	prosocial	ADJ
ijtc-1842	273	18	behavior	behavior	NOUN
ijtc-1842	273	19	.	.	PUNCT
ijtc-1842	274	1	oxford	oxford	PROPN
ijtc-1842	274	2	university	university	PROPN
ijtc-1842	274	3	press	press	NOUN
ijtc-1842	274	4	.	.	PUNCT
ijtc-1842	275	1	suardi	suardi	PROPN
ijtc-1842	275	2	,	,	PUNCT
ijtc-1842	275	3	j.	j.	PROPN
ijtc-1842	275	4	a.	a.	PROPN
ijtc-1842	275	5	d.	d.	PROPN
ijtc-1842	275	6	(	(	PUNCT
ijtc-1842	275	7	2021	2021	NUM
ijtc-1842	275	8	)	)	PUNCT
ijtc-1842	275	9	.	.	PUNCT
ijtc-1842	276	1	analisa	analisa	NOUN
ijtc-1842	276	2	peran	peran	NOUN
ijtc-1842	276	3	tax	tax	NOUN
ijtc-1842	276	4	center	center	NOUN
ijtc-1842	276	5	dalam	dalam	PROPN
ijtc-1842	276	6	meningkatkan	meningkatkan	PROPN
ijtc-1842	276	7	kepatuhan	kepatuhan	PROPN
ijtc-1842	276	8	wajib	wajib	PROPN
ijtc-1842	276	9	pajak	pajak	PROPN
ijtc-1842	276	10	.	.	PUNCT
ijtc-1842	277	1	sugiyono	sugiyono	PROPN
ijtc-1842	277	2	,	,	PUNCT
ijtc-1842	277	3	g.	g.	PROPN
ijtc-1842	277	4	(	(	PUNCT
ijtc-1842	277	5	2016	2016	NUM
ijtc-1842	277	6	)	)	PUNCT
ijtc-1842	277	7	.	.	PUNCT
ijtc-1842	278	1	metodologi	metodologi	PROPN
ijtc-1842	278	2	penelitian	penelitian	PROPN
ijtc-1842	278	3	kualitatif	kualitatif	PROPN
ijtc-1842	278	4	dan	dan	PROPN
ijtc-1842	278	5	kuantitatif	kuantitatif	PROPN
ijtc-1842	278	6	.	.	PUNCT
ijtc-1842	279	1	gramedia	gramedia	PROPN
ijtc-1842	279	2	.	.	PUNCT
ijtc-1842	280	1	suratno	suratno	PROPN
ijtc-1842	280	2	,	,	PUNCT
ijtc-1842	280	3	f.	f.	PROPN
ijtc-1842	280	4	s.	s.	PROPN
ijtc-1842	280	5	(	(	PUNCT
ijtc-1842	280	6	2004	2004	NUM
ijtc-1842	280	7	)	)	PUNCT
ijtc-1842	280	8	.	.	PUNCT
ijtc-1842	281	1	analisis	analisis	NOUN
ijtc-1842	281	2	tingkat	tingkat	PROPN
ijtc-1842	281	3	kepuasan	kepuasan	PROPN
ijtc-1842	281	4	wajib	wajib	PROPN
ijtc-1842	281	5	pajak	pajak	PROPN
ijtc-1842	281	6	terhadap	terhadap	PROPN
ijtc-1842	281	7	kualitas	kualitas	PROPN
ijtc-1842	281	8	layanan	layanan	PROPN
ijtc-1842	281	9	kantor	kantor	PROPN
ijtc-1842	281	10	pelayanan	pelayanan	PROPN
ijtc-1842	282	1	pajak	pajak	PROPN
ijtc-1842	282	2	yogyakarta	yogyakarta	PROPN
ijtc-1842	282	3	dua	dua	PROPN
ijtc-1842	282	4	.	.	PROPN
ijtc-1842	282	5	sinergi	sinergi	PROPN
ijtc-1842	282	6	:	:	PUNCT
ijtc-1842	282	7	kajian	kajian	PROPN
ijtc-1842	282	8	bisnis	bisnis	PROPN
ijtc-1842	282	9	dan	dan	PROPN
ijtc-1842	282	10	manajemen	manajemen	PROPN
ijtc-1842	282	11	,	,	PUNCT
ijtc-1842	282	12	7(1	7(1	NUM
ijtc-1842	282	13	)	)	PUNCT
ijtc-1842	282	14	.	.	PUNCT
ijtc-1842	283	1	sutantio	sutantio	NOUN
ijtc-1842	283	2	,	,	PUNCT
ijtc-1842	283	3	r.	r.	PROPN
ijtc-1842	283	4	a.	a.	PROPN
ijtc-1842	283	5	,	,	PUNCT
ijtc-1842	283	6	ardhiarisca	ardhiarisca	PROPN
ijtc-1842	283	7	,	,	PUNCT
ijtc-1842	283	8	o.	o.	PROPN
ijtc-1842	283	9	,	,	PUNCT
ijtc-1842	283	10	wijanti	wijanti	PROPN
ijtc-1842	283	11	,	,	PUNCT
ijtc-1842	283	12	r.	r.	PROPN
ijtc-1842	283	13	r.	r.	PROPN
ijtc-1842	283	14	,	,	PUNCT
ijtc-1842	283	15	harkat	harkat	PROPN
ijtc-1842	283	16	,	,	PUNCT
ijtc-1842	283	17	a.	a.	PROPN
ijtc-1842	283	18	,	,	PUNCT
ijtc-1842	283	19	ghozali	ghozali	VERB
ijtc-1842	283	20	,	,	PUNCT
ijtc-1842	283	21	n.	n.	PROPN
ijtc-1842	283	22	a.	a.	PROPN
ijtc-1842	283	23	w.	w.	PROPN
ijtc-1842	283	24	,	,	PUNCT
ijtc-1842	283	25	ardiansyah	ardiansyah	PROPN
ijtc-1842	283	26	,	,	PUNCT
ijtc-1842	283	27	d.	d.	PROPN
ijtc-1842	283	28	,	,	PUNCT
ijtc-1842	283	29	&	&	CCONJ
ijtc-1842	283	30	pratiwi	pratiwi	NOUN
ijtc-1842	283	31	,	,	PUNCT
ijtc-1842	283	32	a.	a.	PROPN
ijtc-1842	283	33	f.	f.	PROPN
ijtc-1842	283	34	(	(	PUNCT
ijtc-1842	283	35	2024	2024	NUM
ijtc-1842	283	36	)	)	PUNCT
ijtc-1842	283	37	.	.	PUNCT
ijtc-1842	284	1	analisis	analisis	PROPN
ijtc-1842	284	2	kepuasan	kepuasan	PROPN
ijtc-1842	284	3	pengguna	pengguna	PROPN
ijtc-1842	284	4	layanan	layanan	PROPN
ijtc-1842	284	5	tax	tax	NOUN
ijtc-1842	284	6	center	center	NOUN
ijtc-1842	284	7	politeknik	politeknik	NOUN
ijtc-1842	284	8	negeri	negeri	PROPN
ijtc-1842	284	9	jember	jember	PROPN
ijtc-1842	284	10	.	.	PUNCT
ijtc-1842	285	1	owner	owner	NOUN
ijtc-1842	285	2	:	:	PUNCT
ijtc-1842	285	3	riset	riset	PROPN
ijtc-1842	285	4	dan	dan	PROPN
ijtc-1842	285	5	jurnal	jurnal	PROPN
ijtc-1842	285	6	akuntansi	akuntansi	PROPN
ijtc-1842	285	7	,	,	PUNCT
ijtc-1842	285	8	8(4	8(4	NUM
ijtc-1842	285	9	)	)	PUNCT
ijtc-1842	285	10	,	,	PUNCT
ijtc-1842	285	11	4316–4326	4316–4326	NUM
ijtc-1842	285	12	.	.	PUNCT
ijtc-1842	286	1	tjiptono	tjiptono	PROPN
ijtc-1842	286	2	,	,	PUNCT
ijtc-1842	286	3	f.	f.	PROPN
ijtc-1842	286	4	(	(	PUNCT
ijtc-1842	286	5	2016	2016	NUM
ijtc-1842	286	6	)	)	PUNCT
ijtc-1842	286	7	.	.	PUNCT
ijtc-1842	287	1	strategi	strategi	PROPN
ijtc-1842	287	2	pemasaran	pemasaran	PROPN
ijtc-1842	287	3	(	(	PUNCT
ijtc-1842	287	4	y.	y.	PROPN
ijtc-1842	287	5	edisi	edisi	VERB
ijtc-1842	287	6	iii	iii	PROPN
ijtc-1842	287	7	.	.	PUNCT
ijtc-1842	288	1	cv	cv	PROPN
ijtc-1842	288	2	.	.	PROPN
ijtc-1842	289	1	andi	andi	PROPN
ijtc-1842	289	2	offset	offset	PROPN
ijtc-1842	289	3	,	,	PUNCT
ijtc-1842	289	4	ed	ed	NOUN
ijtc-1842	289	5	.	.	PUNCT
ijtc-1842	289	6	)	)	PUNCT
ijtc-1842	289	7	.	.	PUNCT
ijtc-1842	290	1	wasisistiono	wasisistiono	PROPN
ijtc-1842	290	2	,	,	PUNCT
ijtc-1842	290	3	s.	s.	PROPN
ijtc-1842	290	4	,	,	PUNCT
ijtc-1842	290	5	&	&	CCONJ
ijtc-1842	290	6	rauf	rauf	PROPN
ijtc-1842	290	7	,	,	PUNCT
ijtc-1842	290	8	r.	r.	PROPN
ijtc-1842	290	9	(	(	PUNCT
ijtc-1842	290	10	2014	2014	NUM
ijtc-1842	290	11	)	)	PUNCT
ijtc-1842	290	12	.	.	PUNCT
ijtc-1842	291	1	pelayanan	pelayanan	PROPN
ijtc-1842	291	2	publik	publik	PROPN
ijtc-1842	291	3	pelayanan	pelayanan	VERB
ijtc-1842	291	4	administrasi	administrasi	NOUN
ijtc-1842	291	5	teradu	teradu	ADJ
ijtc-1842	291	6	kecamatan	kecamatan	PROPN
ijtc-1842	291	7	(	(	PUNCT
ijtc-1842	291	8	paten	paten	NOUN
ijtc-1842	291	9	)	)	PUNCT
ijtc-1842	291	10	.	.	PUNCT
ijtc-1842	292	1	cv	cv	PROPN
ijtc-1842	292	2	indra	indra	PROPN
ijtc-1842	292	3	prahasta	prahasta	PROPN
ijtc-1842	292	4	,	,	PUNCT
ijtc-1842	292	5	bandung	bandung	PROPN
ijtc-1842	292	6	.	.	PUNCT
ijtc-1842	293	1	widanti	widanti	PROPN
ijtc-1842	293	2	,	,	PUNCT
ijtc-1842	293	3	n.	n.	NOUN
ijtc-1842	293	4	p.	p.	NOUN
ijtc-1842	293	5	t.	t.	PROPN
ijtc-1842	293	6	(	(	PUNCT
ijtc-1842	293	7	2022	2022	NUM
ijtc-1842	293	8	)	)	PUNCT
ijtc-1842	293	9	.	.	PUNCT
ijtc-1842	294	1	konsep	konsep	PROPN
ijtc-1842	294	2	good	good	ADJ
ijtc-1842	294	3	governance	governance	NOUN
ijtc-1842	295	1	dalam	dalam	PROPN
ijtc-1842	295	2	perspektif	perspektif	PROPN
ijtc-1842	295	3	pelayanan	pelayanan	PROPN
ijtc-1842	295	4	publik	publik	PROPN
ijtc-1842	295	5	:	:	PUNCT
ijtc-1842	295	6	sebuah	sebuah	PROPN
ijtc-1842	295	7	tinjauan	tinjauan	PROPN
ijtc-1842	295	8	literatur	literatur	PROPN
ijtc-1842	295	9	.	.	PUNCT
ijtc-1842	296	1	jurnal	jurnal	ADJ
ijtc-1842	296	2	abdimas	abdimas	PROPN
ijtc-1842	296	3	peradaban	peradaban	PROPN
ijtc-1842	296	4	:	:	PUNCT
ijtc-1842	296	5	jurnal	jurnal	ADJ
ijtc-1842	296	6	pengabdian	pengabdian	PROPN
ijtc-1842	296	7	masyarakat	masyarakat	PROPN
ijtc-1842	296	8	,	,	PUNCT
ijtc-1842	296	9	3(1	3(1	NUM
ijtc-1842	296	10	)	)	PUNCT
ijtc-1842	296	11	.	.	PUNCT
ijtc-1842	297	1	yasa	yasa	PROPN
ijtc-1842	297	2	,	,	PUNCT
ijtc-1842	297	3	a.	a.	PROPN
ijtc-1842	297	4	,	,	PUNCT
ijtc-1842	297	5	&	&	CCONJ
ijtc-1842	297	6	dkk	dkk	PROPN
ijtc-1842	297	7	.	.	PROPN
ijtc-1842	297	8	(	(	PUNCT
ijtc-1842	297	9	2021	2021	NUM
ijtc-1842	297	10	)	)	PUNCT
ijtc-1842	297	11	.	.	PUNCT
ijtc-1842	298	1	mengungkap	mengungkap	PROPN
ijtc-1842	298	2	persepsi	persepsi	PROPN
ijtc-1842	298	3	pajak	pajak	ADV
ijtc-1842	298	4	atas	ata	NOUN
ijtc-1842	298	5	pendampingan	pendampingan	ADJ
ijtc-1842	298	6	relawan	relawan	NOUN
ijtc-1842	298	7	pajak	pajak	ADV
ijtc-1842	298	8	.	.	PUNCT
ijtc-1842	299	1	jurnal	jurnal	PROPN
ijtc-1842	299	2	akuntansi	akuntansi	PROPN
ijtc-1842	299	3	bisnis	bisnis	PROPN
ijtc-1842	299	4	,	,	PUNCT
ijtc-1842	299	5	14(1	14(1	NUM
ijtc-1842	299	6	)	)	PUNCT
ijtc-1842	299	7	.	.	PUNCT
ijtc-1842	300	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN