id	sid	tid	token	lemma	pos
ijtc-224	1	1	the	the	DET
ijtc-224	1	2	illomata	illomata	PROPN
ijtc-224	1	3	international	international	PROPN
ijtc-224	1	4	journal	journal	PROPN
ijtc-224	1	5	of	of	ADP
ijtc-224	1	6	management	management	NOUN
ijtc-224	1	7	ilomata	ilomata	PROPN
ijtc-224	1	8	international	international	ADJ
ijtc-224	1	9	journal	journal	NOUN
ijtc-224	1	10	of	of	ADP
ijtc-224	1	11	tax	tax	PROPN
ijtc-224	1	12	&	&	CCONJ
ijtc-224	1	13	accounting	accounting	PROPN
ijtc-224	1	14	(	(	PUNCT
ijtc-224	1	15	ijtc	ijtc	PROPN
ijtc-224	1	16	)	)	PUNCT
ijtc-224	1	17	p	p	X
ijtc-224	1	18	-	-	PUNCT
ijtc-224	1	19	issn	issn	NOUN
ijtc-224	1	20	:	:	PUNCT
ijtc-224	1	21	2714	2714	NUM
ijtc-224	1	22	-	-	SYM
ijtc-224	1	23	9838	9838	NUM
ijtc-224	1	24	;	;	PUNCT
ijtc-224	1	25	e	e	X
ijtc-224	1	26	-	-	PUNCT
ijtc-224	1	27	issn	issn	NOUN
ijtc-224	1	28	:	:	PUNCT
ijtc-224	1	29	2714	2714	NUM
ijtc-224	1	30	-	-	SYM
ijtc-224	1	31	9846	9846	NUM
ijtc-224	1	32	volume	volume	NOUN
ijtc-224	1	33	2	2	NUM
ijtc-224	1	34	,	,	PUNCT
ijtc-224	1	35	issue	issue	NOUN
ijtc-224	1	36	2	2	NUM
ijtc-224	1	37	april	april	PROPN
ijtc-224	1	38	2021	2021	NUM
ijtc-224	1	39	page	page	NOUN
ijtc-224	1	40	no	no	NOUN
ijtc-224	1	41	.	.	NOUN
ijtc-224	2	1	158	158	NUM
ijtc-224	2	2	-	-	SYM
ijtc-224	2	3	165	165	NUM
ijtc-224	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-224	2	5	158	158	NUM
ijtc-224	2	6	|	|	ADV
ijtc-224	2	7	ilomata	ilomata	PROPN
ijtc-224	2	8	international	international	ADJ
ijtc-224	2	9	journal	journal	NOUN
ijtc-224	2	10	of	of	ADP
ijtc-224	2	11	tax	tax	PROPN
ijtc-224	2	12	&	&	CCONJ
ijtc-224	2	13	accounting	accounting	PROPN
ijtc-224	2	14	volume	volume	NOUN
ijtc-224	2	15	2	2	NUM
ijtc-224	2	16	issue	issue	NOUN
ijtc-224	2	17	2	2	NUM
ijtc-224	2	18	,	,	PUNCT
ijtc-224	2	19	april	april	PROPN
ijtc-224	2	20	2021	2021	NUM
ijtc-224	2	21	the	the	DET
ijtc-224	2	22	determinant	determinant	ADJ
ijtc-224	2	23	factors	factor	NOUN
ijtc-224	2	24	of	of	ADP
ijtc-224	2	25	capital	capital	NOUN
ijtc-224	2	26	expenditure	expenditure	NOUN
ijtc-224	2	27	jouzar	jouzar	PROPN
ijtc-224	2	28	farouq	farouq	PROPN
ijtc-224	2	29	ishak1	ishak1	PROPN
ijtc-224	2	30	,	,	PUNCT
ijtc-224	2	31	yeni	yeni	ADJ
ijtc-224	2	32	priatna	priatna	NOUN
ijtc-224	2	33	sari2	sari2	NOUN
ijtc-224	2	34	,	,	PUNCT
ijtc-224	2	35	yevi	yevi	ADJ
ijtc-224	2	36	dwitayanti3	dwitayanti3	PROPN
ijtc-224	2	37	,	,	PUNCT
ijtc-224	2	38	hasbi	hasbi	VERB
ijtc-224	2	39	assidiki	assidiki	ADJ
ijtc-224	2	40	mauluddi4	mauluddi4	PROPN
ijtc-224	3	1	1,4accounting	1,4accounting	NUM
ijtc-224	3	2	department	department	NOUN
ijtc-224	3	3	,	,	PUNCT
ijtc-224	3	4	politeknik	politeknik	PROPN
ijtc-224	3	5	negeri	negeri	PROPN
ijtc-224	3	6	bandung	bandung	PROPN
ijtc-224	3	7	,	,	PUNCT
ijtc-224	3	8	bandung	bandung	PROPN
ijtc-224	3	9	,	,	PUNCT
ijtc-224	3	10	indonesia	indonesia	PROPN
ijtc-224	3	11	2accounting	2accounting	NUM
ijtc-224	3	12	department	department	NOUN
ijtc-224	3	13	,	,	PUNCT
ijtc-224	3	14	politeknik	politeknik	PROPN
ijtc-224	3	15	harapan	harapan	PROPN
ijtc-224	3	16	bersama	bersama	PROPN
ijtc-224	3	17	,	,	PUNCT
ijtc-224	3	18	tegal	tegal	PROPN
ijtc-224	3	19	,	,	PUNCT
ijtc-224	3	20	indonesia	indonesia	PROPN
ijtc-224	3	21	3accounting	3accounting	PROPN
ijtc-224	3	22	department	department	NOUN
ijtc-224	3	23	,	,	PUNCT
ijtc-224	3	24	politeknik	politeknik	PROPN
ijtc-224	3	25	negeri	negeri	PROPN
ijtc-224	3	26	sriwijaya	sriwijaya	PROPN
ijtc-224	3	27	,	,	PUNCT
ijtc-224	3	28	palembang	palembang	PROPN
ijtc-224	3	29	,	,	PUNCT
ijtc-224	3	30	indonesia	indonesia	PROPN
ijtc-224	3	31	correspondent	correspondent	NOUN
ijtc-224	3	32	:	:	PUNCT
ijtc-224	3	33	jouzar.farouq@polban.ac.id	jouzar.farouq@polban.ac.id	NUM
ijtc-224	3	34	submitted	submit	VERB
ijtc-224	3	35	:	:	PUNCT
ijtc-224	3	36	march	march	PROPN
ijtc-224	3	37	17	17	NUM
ijtc-224	3	38	,	,	PUNCT
ijtc-224	3	39	2021	2021	NUM
ijtc-224	3	40	revised	revise	VERB
ijtc-224	3	41	:	:	PUNCT
ijtc-224	3	42	march	march	PROPN
ijtc-224	3	43	30	30	NUM
ijtc-224	3	44	,	,	PUNCT
ijtc-224	3	45	2021	2021	NUM
ijtc-224	3	46	published	publish	VERB
ijtc-224	3	47	:	:	PUNCT
ijtc-224	3	48	april	april	PROPN
ijtc-224	3	49	30	30	NUM
ijtc-224	3	50	,	,	PUNCT
ijtc-224	3	51	2021	2021	NUM
ijtc-224	3	52	abstract	abstract	NOUN
ijtc-224	3	53	this	this	DET
ijtc-224	3	54	study	study	NOUN
ijtc-224	3	55	examines	examine	VERB
ijtc-224	3	56	the	the	DET
ijtc-224	3	57	determinant	determinant	ADJ
ijtc-224	3	58	factors	factor	NOUN
ijtc-224	3	59	of	of	ADP
ijtc-224	3	60	capital	capital	NOUN
ijtc-224	3	61	expenditure	expenditure	NOUN
ijtc-224	3	62	government	government	NOUN
ijtc-224	3	63	,	,	PUNCT
ijtc-224	3	64	through	through	ADP
ijtc-224	3	65	local	local	ADJ
ijtc-224	3	66	own	own	ADJ
ijtc-224	3	67	-	-	PUNCT
ijtc-224	3	68	source	source	NOUN
ijtc-224	3	69	revenue	revenue	NOUN
ijtc-224	3	70	,	,	PUNCT
ijtc-224	3	71	revenue	revenue	NOUN
ijtc-224	3	72	-	-	PUNCT
ijtc-224	3	73	sharing	share	VERB
ijtc-224	3	74	fund	fund	NOUN
ijtc-224	3	75	,	,	PUNCT
ijtc-224	3	76	general	general	ADJ
ijtc-224	3	77	allocation	allocation	NOUN
ijtc-224	3	78	fund	fund	NOUN
ijtc-224	3	79	,	,	PUNCT
ijtc-224	3	80	and	and	CCONJ
ijtc-224	3	81	special	special	ADJ
ijtc-224	3	82	allocation	allocation	NOUN
ijtc-224	3	83	fund	fund	NOUN
ijtc-224	3	84	.	.	PUNCT
ijtc-224	4	1	the	the	DET
ijtc-224	4	2	data	datum	NOUN
ijtc-224	4	3	was	be	AUX
ijtc-224	4	4	collected	collect	VERB
ijtc-224	4	5	from	from	ADP
ijtc-224	4	6	23	23	NUM
ijtc-224	4	7	provincial	provincial	ADJ
ijtc-224	4	8	governments	government	NOUN
ijtc-224	4	9	in	in	ADP
ijtc-224	4	10	indonesia	indonesia	PROPN
ijtc-224	4	11	.	.	PUNCT
ijtc-224	5	1	the	the	DET
ijtc-224	5	2	method	method	NOUN
ijtc-224	5	3	used	use	VERB
ijtc-224	5	4	is	be	AUX
ijtc-224	5	5	multiple	multiple	ADJ
ijtc-224	5	6	regression	regression	NOUN
ijtc-224	5	7	in	in	ADP
ijtc-224	5	8	provincial	provincial	ADJ
ijtc-224	5	9	government	government	NOUN
ijtc-224	5	10	in	in	ADP
ijtc-224	5	11	2010	2010	NUM
ijtc-224	5	12	-	-	SYM
ijtc-224	5	13	2019	2019	NUM
ijtc-224	5	14	.	.	PUNCT
ijtc-224	6	1	the	the	DET
ijtc-224	6	2	regression	regression	NOUN
ijtc-224	6	3	results	result	VERB
ijtc-224	6	4	support	support	VERB
ijtc-224	6	5	all	all	DET
ijtc-224	6	6	hypotheses	hypothesis	NOUN
ijtc-224	6	7	,	,	PUNCT
ijtc-224	6	8	but	but	CCONJ
ijtc-224	6	9	not	not	PART
ijtc-224	6	10	the	the	DET
ijtc-224	6	11	fourth	fourth	ADJ
ijtc-224	6	12	hypothesis	hypothesis	NOUN
ijtc-224	6	13	.	.	PUNCT
ijtc-224	7	1	this	this	DET
ijtc-224	7	2	study	study	NOUN
ijtc-224	7	3	shows	show	VERB
ijtc-224	7	4	that	that	SCONJ
ijtc-224	7	5	the	the	DET
ijtc-224	7	6	provincial	provincial	ADJ
ijtc-224	7	7	government	government	NOUN
ijtc-224	7	8	can	can	AUX
ijtc-224	7	9	not	not	PART
ijtc-224	7	10	be	be	AUX
ijtc-224	7	11	autonomous	autonomous	ADJ
ijtc-224	7	12	and	and	CCONJ
ijtc-224	7	13	need	need	VERB
ijtc-224	7	14	funding	funding	NOUN
ijtc-224	7	15	from	from	ADP
ijtc-224	7	16	the	the	DET
ijtc-224	7	17	central	central	ADJ
ijtc-224	7	18	government	government	NOUN
ijtc-224	7	19	.	.	PUNCT
ijtc-224	8	1	this	this	DET
ijtc-224	8	2	study	study	NOUN
ijtc-224	8	3	offers	offer	VERB
ijtc-224	8	4	a	a	DET
ijtc-224	8	5	robust	robust	ADJ
ijtc-224	8	6	link	link	NOUN
ijtc-224	8	7	between	between	ADP
ijtc-224	8	8	local	local	ADJ
ijtc-224	8	9	own	own	ADJ
ijtc-224	8	10	-	-	PUNCT
ijtc-224	8	11	source	source	NOUN
ijtc-224	8	12	revenue	revenue	NOUN
ijtc-224	8	13	and	and	CCONJ
ijtc-224	8	14	balance	balance	NOUN
ijtc-224	8	15	funds	fund	NOUN
ijtc-224	8	16	by	by	ADP
ijtc-224	8	17	examining	examine	VERB
ijtc-224	8	18	how	how	SCONJ
ijtc-224	8	19	their	their	PRON
ijtc-224	8	20	interaction	interaction	NOUN
ijtc-224	8	21	produces	produce	VERB
ijtc-224	8	22	a	a	DET
ijtc-224	8	23	variation	variation	NOUN
ijtc-224	8	24	in	in	ADP
ijtc-224	8	25	the	the	DET
ijtc-224	8	26	level	level	NOUN
ijtc-224	8	27	of	of	ADP
ijtc-224	8	28	capital	capital	NOUN
ijtc-224	8	29	expenditure	expenditure	NOUN
ijtc-224	8	30	.	.	PUNCT
ijtc-224	9	1	keywords	keyword	NOUN
ijtc-224	9	2	:	:	PUNCT
ijtc-224	9	3	local	local	ADJ
ijtc-224	9	4	own	own	ADJ
ijtc-224	9	5	-	-	PUNCT
ijtc-224	9	6	source	source	NOUN
ijtc-224	9	7	revenue	revenue	NOUN
ijtc-224	9	8	,	,	PUNCT
ijtc-224	9	9	revenue	revenue	NOUN
ijtc-224	9	10	-	-	PUNCT
ijtc-224	9	11	sharing	share	VERB
ijtc-224	9	12	fund	fund	NOUN
ijtc-224	9	13	,	,	PUNCT
ijtc-224	9	14	general	general	ADJ
ijtc-224	9	15	allocation	allocation	NOUN
ijtc-224	9	16	fund	fund	PROPN
ijtc-224	9	17	,	,	PUNCT
ijtc-224	9	18	special	special	ADJ
ijtc-224	9	19	allocation	allocation	NOUN
ijtc-224	9	20	fund	fund	NOUN
ijtc-224	9	21	,	,	PUNCT
ijtc-224	9	22	capital	capital	NOUN
ijtc-224	9	23	expenditure	expenditure	NOUN
ijtc-224	9	24	introduction	introduction	NOUN
ijtc-224	9	25	since	since	SCONJ
ijtc-224	9	26	the	the	DET
ijtc-224	9	27	reform	reform	NOUN
ijtc-224	9	28	system	system	NOUN
ijtc-224	9	29	was	be	AUX
ijtc-224	9	30	initiated	initiate	VERB
ijtc-224	9	31	in	in	ADP
ijtc-224	9	32	1998	1998	NUM
ijtc-224	9	33	,	,	PUNCT
ijtc-224	9	34	there	there	PRON
ijtc-224	9	35	has	have	AUX
ijtc-224	9	36	been	be	AUX
ijtc-224	9	37	a	a	DET
ijtc-224	9	38	change	change	NOUN
ijtc-224	9	39	in	in	ADP
ijtc-224	9	40	the	the	DET
ijtc-224	9	41	government	government	NOUN
ijtc-224	9	42	system	system	NOUN
ijtc-224	9	43	from	from	ADP
ijtc-224	9	44	centralization	centralization	NOUN
ijtc-224	9	45	to	to	ADP
ijtc-224	9	46	decentralization	decentralization	NOUN
ijtc-224	9	47	in	in	ADP
ijtc-224	9	48	indonesia	indonesia	PROPN
ijtc-224	9	49	.	.	PUNCT
ijtc-224	10	1	understanding	understand	VERB
ijtc-224	10	2	the	the	DET
ijtc-224	10	3	spatial	spatial	ADJ
ijtc-224	10	4	variation	variation	NOUN
ijtc-224	10	5	of	of	ADP
ijtc-224	10	6	public	public	ADJ
ijtc-224	10	7	funds	fund	NOUN
ijtc-224	10	8	allocation	allocation	NOUN
ijtc-224	10	9	is	be	AUX
ijtc-224	10	10	essential	essential	ADJ
ijtc-224	10	11	because	because	SCONJ
ijtc-224	10	12	it	it	PRON
ijtc-224	10	13	speaks	speak	VERB
ijtc-224	10	14	to	to	ADP
ijtc-224	10	15	the	the	DET
ijtc-224	10	16	question	question	NOUN
ijtc-224	10	17	of	of	ADP
ijtc-224	10	18	whether	whether	SCONJ
ijtc-224	10	19	public	public	ADJ
ijtc-224	10	20	funds	fund	NOUN
ijtc-224	10	21	are	be	AUX
ijtc-224	10	22	being	be	AUX
ijtc-224	10	23	used	use	VERB
ijtc-224	10	24	to	to	PART
ijtc-224	10	25	strengthen	strengthen	VERB
ijtc-224	10	26	neighborhoods	neighborhood	NOUN
ijtc-224	10	27	and	and	CCONJ
ijtc-224	10	28	reduce	reduce	VERB
ijtc-224	10	29	inequities	inequity	NOUN
ijtc-224	10	30	,	,	PUNCT
ijtc-224	10	31	or	or	CCONJ
ijtc-224	10	32	supports	support	VERB
ijtc-224	10	33	a	a	DET
ijtc-224	10	34	development	development	NOUN
ijtc-224	10	35	infrastructure	infrastructure	NOUN
ijtc-224	10	36	(	(	PUNCT
ijtc-224	10	37	talen	talen	NOUN
ijtc-224	10	38	&	&	CCONJ
ijtc-224	10	39	anselin	anselin	PROPN
ijtc-224	10	40	,	,	PUNCT
ijtc-224	10	41	2021	2021	NUM
ijtc-224	10	42	)	)	PUNCT
ijtc-224	10	43	.	.	PUNCT
ijtc-224	11	1	government	government	NOUN
ijtc-224	11	2	public	public	ADJ
ijtc-224	11	3	spending	spending	NOUN
ijtc-224	11	4	depends	depend	VERB
ijtc-224	11	5	on	on	ADP
ijtc-224	11	6	individuals	individual	NOUN
ijtc-224	11	7	’	'	PUNCT
ijtc-224	11	8	propensity	propensity	NOUN
ijtc-224	11	9	for	for	ADP
ijtc-224	11	10	income	income	NOUN
ijtc-224	11	11	and	and	CCONJ
ijtc-224	11	12	wealth	wealth	NOUN
ijtc-224	11	13	redistribution	redistribution	NOUN
ijtc-224	11	14	through	through	ADP
ijtc-224	11	15	the	the	DET
ijtc-224	11	16	democratic	democratic	ADJ
ijtc-224	11	17	process	process	NOUN
ijtc-224	11	18	(	(	PUNCT
ijtc-224	11	19	bellani	bellani	NOUN
ijtc-224	11	20	&	&	CCONJ
ijtc-224	11	21	scervini	scervini	NOUN
ijtc-224	11	22	,	,	PUNCT
ijtc-224	11	23	2020	2020	NUM
ijtc-224	11	24	)	)	PUNCT
ijtc-224	11	25	.	.	PUNCT
ijtc-224	12	1	the	the	DET
ijtc-224	12	2	principle	principle	NOUN
ijtc-224	12	3	of	of	ADP
ijtc-224	12	4	regional	regional	ADJ
ijtc-224	12	5	autonomy	autonomy	NOUN
ijtc-224	12	6	is	be	AUX
ijtc-224	12	7	implemented	implement	VERB
ijtc-224	12	8	by	by	ADP
ijtc-224	12	9	the	the	DET
ijtc-224	12	10	indonesian	indonesian	ADJ
ijtc-224	12	11	government	government	NOUN
ijtc-224	12	12	after	after	ADP
ijtc-224	12	13	the	the	DET
ijtc-224	12	14	reformation	reformation	NOUN
ijtc-224	12	15	in	in	ADP
ijtc-224	12	16	this	this	DET
ijtc-224	12	17	country	country	NOUN
ijtc-224	12	18	.	.	PUNCT
ijtc-224	13	1	the	the	DET
ijtc-224	13	2	activities	activity	NOUN
ijtc-224	13	3	that	that	PRON
ijtc-224	13	4	have	have	AUX
ijtc-224	13	5	been	be	AUX
ijtc-224	13	6	done	do	VERB
ijtc-224	13	7	by	by	ADP
ijtc-224	13	8	the	the	DET
ijtc-224	13	9	government	government	NOUN
ijtc-224	13	10	have	have	AUX
ijtc-224	13	11	changed	change	VERB
ijtc-224	13	12	from	from	ADP
ijtc-224	13	13	centralization	centralization	NOUN
ijtc-224	13	14	to	to	ADP
ijtc-224	13	15	decentralization	decentralization	NOUN
ijtc-224	13	16	so	so	SCONJ
ijtc-224	13	17	that	that	SCONJ
ijtc-224	13	18	the	the	DET
ijtc-224	13	19	local	local	ADJ
ijtc-224	13	20	government	government	NOUN
ijtc-224	13	21	does	do	AUX
ijtc-224	13	22	not	not	PART
ijtc-224	13	23	depend	depend	VERB
ijtc-224	13	24	on	on	ADP
ijtc-224	13	25	the	the	DET
ijtc-224	13	26	state	state	NOUN
ijtc-224	13	27	government	government	NOUN
ijtc-224	13	28	and	and	CCONJ
ijtc-224	13	29	the	the	DET
ijtc-224	13	30	local	local	ADJ
ijtc-224	13	31	government	government	NOUN
ijtc-224	13	32	can	can	AUX
ijtc-224	13	33	take	take	VERB
ijtc-224	13	34	their	their	PRON
ijtc-224	13	35	rights	right	NOUN
ijtc-224	13	36	and	and	CCONJ
ijtc-224	13	37	obligations	obligation	NOUN
ijtc-224	13	38	independently	independently	ADV
ijtc-224	13	39	and	and	CCONJ
ijtc-224	13	40	autonomously	autonomously	ADV
ijtc-224	13	41	(	(	PUNCT
ijtc-224	13	42	pemerintah	pemerintah	PROPN
ijtc-224	13	43	indonesia	indonesia	PROPN
ijtc-224	13	44	,	,	PUNCT
ijtc-224	13	45	2014	2014	NUM
ijtc-224	13	46	)	)	PUNCT
ijtc-224	13	47	.	.	PUNCT
ijtc-224	14	1	mentayani	mentayani	PROPN
ijtc-224	14	2	&	&	CCONJ
ijtc-224	14	3	rusmanto	rusmanto	PROPN
ijtc-224	14	4	(	(	PUNCT
ijtc-224	14	5	2013	2013	NUM
ijtc-224	14	6	)	)	PUNCT
ijtc-224	14	7	explained	explain	VERB
ijtc-224	14	8	that	that	SCONJ
ijtc-224	14	9	regional	regional	ADJ
ijtc-224	14	10	autonomy	autonomy	NOUN
ijtc-224	14	11	is	be	AUX
ijtc-224	14	12	implemented	implement	VERB
ijtc-224	14	13	in	in	ADP
ijtc-224	14	14	the	the	DET
ijtc-224	14	15	authority	authority	NOUN
ijtc-224	14	16	of	of	ADP
ijtc-224	14	17	local	local	ADJ
ijtc-224	14	18	government	government	NOUN
ijtc-224	14	19	to	to	PART
ijtc-224	14	20	manage	manage	VERB
ijtc-224	14	21	and	and	CCONJ
ijtc-224	14	22	develop	develop	VERB
ijtc-224	14	23	their	their	PRON
ijtc-224	14	24	region	region	NOUN
ijtc-224	14	25	.	.	PUNCT
ijtc-224	15	1	the	the	DET
ijtc-224	15	2	grant	grant	NOUN
ijtc-224	15	3	of	of	ADP
ijtc-224	15	4	autonomy	autonomy	NOUN
ijtc-224	15	5	to	to	ADP
ijtc-224	15	6	the	the	DET
ijtc-224	15	7	local	local	ADJ
ijtc-224	15	8	government	government	NOUN
ijtc-224	15	9	is	be	AUX
ijtc-224	15	10	aimed	aim	VERB
ijtc-224	15	11	to	to	PART
ijtc-224	15	12	accelerate	accelerate	VERB
ijtc-224	15	13	the	the	DET
ijtc-224	15	14	realization	realization	NOUN
ijtc-224	15	15	of	of	ADP
ijtc-224	15	16	community	community	NOUN
ijtc-224	15	17	welfare	welfare	NOUN
ijtc-224	15	18	by	by	ADP
ijtc-224	15	19	improving	improve	VERB
ijtc-224	15	20	service	service	NOUN
ijtc-224	15	21	,	,	PUNCT
ijtc-224	15	22	empowerment	empowerment	NOUN
ijtc-224	15	23	,	,	PUNCT
ijtc-224	15	24	and	and	CCONJ
ijtc-224	15	25	public	public	ADJ
ijtc-224	15	26	participation	participation	NOUN
ijtc-224	15	27	(	(	PUNCT
ijtc-224	15	28	rifai	rifai	NOUN
ijtc-224	15	29	,	,	PUNCT
ijtc-224	15	30	2017	2017	NUM
ijtc-224	15	31	)	)	PUNCT
ijtc-224	15	32	.	.	PUNCT
ijtc-224	16	1	the	the	DET
ijtc-224	16	2	regional	regional	ADJ
ijtc-224	16	3	autonomy	autonomy	NOUN
ijtc-224	16	4	makes	make	VERB
ijtc-224	16	5	reformation	reformation	NOUN
ijtc-224	16	6	of	of	ADP
ijtc-224	16	7	various	various	ADJ
ijtc-224	16	8	government	government	NOUN
ijtc-224	16	9	fields	field	NOUN
ijtc-224	16	10	,	,	PUNCT
ijtc-224	16	11	including	include	VERB
ijtc-224	16	12	capital	capital	NOUN
ijtc-224	16	13	expenditures	expenditure	NOUN
ijtc-224	16	14	(	(	PUNCT
ijtc-224	16	15	sholikhah	sholikhah	PROPN
ijtc-224	16	16	&	&	CCONJ
ijtc-224	16	17	wahyudin	wahyudin	PROPN
ijtc-224	16	18	,	,	PUNCT
ijtc-224	16	19	2014	2014	NUM
ijtc-224	16	20	)	)	PUNCT
ijtc-224	16	21	.	.	PUNCT
ijtc-224	17	1	rizal	rizal	PROPN
ijtc-224	17	2	&	&	CCONJ
ijtc-224	17	3	erpita	erpita	PROPN
ijtc-224	17	4	(	(	PUNCT
ijtc-224	17	5	2019	2019	NUM
ijtc-224	17	6	)	)	PUNCT
ijtc-224	17	7	explained	explain	VERB
ijtc-224	17	8	that	that	SCONJ
ijtc-224	17	9	the	the	DET
ijtc-224	17	10	regional	regional	ADJ
ijtc-224	17	11	government	government	NOUN
ijtc-224	17	12	allocating	allocate	VERB
ijtc-224	17	13	the	the	DET
ijtc-224	17	14	fund	fund	NOUN
ijtc-224	17	15	in	in	ADP
ijtc-224	17	16	the	the	DET
ijtc-224	17	17	form	form	NOUN
ijtc-224	17	18	of	of	ADP
ijtc-224	17	19	a	a	DET
ijtc-224	17	20	local	local	ADJ
ijtc-224	17	21	government	government	NOUN
ijtc-224	17	22	budget	budget	NOUN
ijtc-224	17	23	to	to	PART
ijtc-224	17	24	increase	increase	VERB
ijtc-224	17	25	the	the	DET
ijtc-224	17	26	fixed	fix	VERB
ijtc-224	17	27	assets	asset	NOUN
ijtc-224	17	28	.	.	PUNCT
ijtc-224	18	1	this	this	DET
ijtc-224	18	2	capital	capital	NOUN
ijtc-224	18	3	expenditure	expenditure	NOUN
ijtc-224	18	4	allocation	allocation	NOUN
ijtc-224	18	5	is	be	AUX
ijtc-224	18	6	based	base	VERB
ijtc-224	18	7	on	on	ADP
ijtc-224	18	8	the	the	DET
ijtc-224	18	9	regional	regional	ADJ
ijtc-224	18	10	needs	need	NOUN
ijtc-224	18	11	of	of	ADP
ijtc-224	18	12	facilities	facility	NOUN
ijtc-224	18	13	and	and	CCONJ
ijtc-224	18	14	infrastructure	infrastructure	NOUN
ijtc-224	18	15	,	,	PUNCT
ijtc-224	18	16	either	either	CCONJ
ijtc-224	18	17	for	for	ADP
ijtc-224	18	18	the	the	DET
ijtc-224	18	19	implementation	implementation	NOUN
ijtc-224	18	20	of	of	ADP
ijtc-224	18	21	government	government	NOUN
ijtc-224	18	22	duties	duty	NOUN
ijtc-224	18	23	and	and	CCONJ
ijtc-224	18	24	for	for	ADP
ijtc-224	18	25	public	public	ADJ
ijtc-224	18	26	facilities	facility	NOUN
ijtc-224	18	27	.	.	PUNCT
ijtc-224	19	1	the	the	DET
ijtc-224	19	2	scale	scale	NOUN
ijtc-224	19	3	and	and	CCONJ
ijtc-224	19	4	structure	structure	NOUN
ijtc-224	19	5	of	of	ADP
ijtc-224	19	6	public	public	ADJ
ijtc-224	19	7	expenditure	expenditure	NOUN
ijtc-224	19	8	for	for	ADP
ijtc-224	19	9	productive	productive	ADJ
ijtc-224	19	10	investments	investment	NOUN
ijtc-224	19	11	by	by	ADP
ijtc-224	19	12	local	local	ADJ
ijtc-224	19	13	governments	government	NOUN
ijtc-224	19	14	will	will	AUX
ijtc-224	19	15	probably	probably	ADV
ijtc-224	19	16	have	have	VERB
ijtc-224	19	17	a	a	DET
ijtc-224	19	18	strong	strong	ADJ
ijtc-224	19	19	effect	effect	NOUN
ijtc-224	19	20	on	on	ADP
ijtc-224	19	21	economic	economic	ADJ
ijtc-224	19	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-224	19	23	mailto:jouzar.farouq@polban.ac.id	mailto:jouzar.farouq@polban.ac.id	NOUN
ijtc-224	19	24	the	the	DET
ijtc-224	19	25	determinants	determinant	NOUN
ijtc-224	19	26	factors	factor	NOUN
ijtc-224	19	27	of	of	ADP
ijtc-224	19	28	capital	capital	NOUN
ijtc-224	19	29	expenditure	expenditure	NOUN
ijtc-224	19	30	ishak	ishak	NOUN
ijtc-224	19	31	,	,	PUNCT
ijtc-224	19	32	et	et	NOUN
ijtc-224	19	33	.	.	PUNCT
ijtc-224	20	1	al	al	PROPN
ijtc-224	20	2	159	159	NUM
ijtc-224	20	3	|	|	ADV
ijtc-224	20	4	ilomata	ilomata	PROPN
ijtc-224	20	5	international	international	ADJ
ijtc-224	20	6	journal	journal	NOUN
ijtc-224	20	7	of	of	ADP
ijtc-224	20	8	tax	tax	PROPN
ijtc-224	20	9	&	&	CCONJ
ijtc-224	20	10	accounting	accounting	PROPN
ijtc-224	20	11	volume	volume	NOUN
ijtc-224	20	12	2	2	NUM
ijtc-224	20	13	issue	issue	NOUN
ijtc-224	20	14	2	2	NUM
ijtc-224	20	15	,	,	PUNCT
ijtc-224	20	16	april	april	PROPN
ijtc-224	20	17	2021	2021	NUM
ijtc-224	20	18	growth	growth	NOUN
ijtc-224	20	19	as	as	ADV
ijtc-224	20	20	well	well	ADV
ijtc-224	20	21	as	as	ADP
ijtc-224	20	22	other	other	ADJ
ijtc-224	20	23	advantages	advantage	NOUN
ijtc-224	20	24	(	(	PUNCT
ijtc-224	20	25	gao	gao	PROPN
ijtc-224	20	26	,	,	PUNCT
ijtc-224	20	27	2019	2019	NUM
ijtc-224	20	28	)	)	PUNCT
ijtc-224	20	29	.	.	PUNCT
ijtc-224	21	1	according	accord	VERB
ijtc-224	21	2	to	to	ADP
ijtc-224	21	3	priambudi	priambudi	PROPN
ijtc-224	21	4	(	(	PUNCT
ijtc-224	21	5	2017	2017	NUM
ijtc-224	21	6	)	)	PUNCT
ijtc-224	21	7	,	,	PUNCT
ijtc-224	21	8	capital	capital	NOUN
ijtc-224	21	9	expenditure	expenditure	NOUN
ijtc-224	21	10	is	be	AUX
ijtc-224	21	11	related	relate	VERB
ijtc-224	21	12	to	to	ADP
ijtc-224	21	13	long	long	ADJ
ijtc-224	21	14	-	-	PUNCT
ijtc-224	21	15	term	term	NOUN
ijtc-224	21	16	financial	financial	ADJ
ijtc-224	21	17	planning	planning	NOUN
ijtc-224	21	18	,	,	PUNCT
ijtc-224	21	19	particularly	particularly	ADV
ijtc-224	21	20	in	in	ADP
ijtc-224	21	21	funding	fund	VERB
ijtc-224	21	22	the	the	DET
ijtc-224	21	23	maintenance	maintenance	NOUN
ijtc-224	21	24	of	of	ADP
ijtc-224	21	25	fixed	fix	VERB
ijtc-224	21	26	assets	asset	NOUN
ijtc-224	21	27	generated	generate	VERB
ijtc-224	21	28	from	from	ADP
ijtc-224	21	29	each	each	PRON
ijtc-224	21	30	of	of	ADP
ijtc-224	21	31	the	the	DET
ijtc-224	21	32	public	public	NOUN
ijtc-224	21	33	’s	’s	PART
ijtc-224	21	34	money	money	NOUN
ijtc-224	21	35	by	by	ADP
ijtc-224	21	36	managing	manage	VERB
ijtc-224	21	37	all	all	DET
ijtc-224	21	38	regional	regional	ADJ
ijtc-224	21	39	cash	cash	NOUN
ijtc-224	21	40	to	to	PART
ijtc-224	21	41	be	be	AUX
ijtc-224	21	42	used	use	VERB
ijtc-224	21	43	for	for	ADP
ijtc-224	21	44	public	public	ADJ
ijtc-224	21	45	services	service	NOUN
ijtc-224	21	46	in	in	ADP
ijtc-224	21	47	the	the	DET
ijtc-224	21	48	regions	region	NOUN
ijtc-224	21	49	.	.	PUNCT
ijtc-224	22	1	to	to	PART
ijtc-224	22	2	develop	develop	VERB
ijtc-224	22	3	the	the	DET
ijtc-224	22	4	regional	regional	ADJ
ijtc-224	22	5	potential	potential	NOUN
ijtc-224	22	6	,	,	PUNCT
ijtc-224	22	7	the	the	DET
ijtc-224	22	8	local	local	ADJ
ijtc-224	22	9	government	government	NOUN
ijtc-224	22	10	needs	need	VERB
ijtc-224	22	11	to	to	PART
ijtc-224	22	12	increase	increase	VERB
ijtc-224	22	13	the	the	DET
ijtc-224	22	14	capital	capital	NOUN
ijtc-224	22	15	expenditure	expenditure	NOUN
ijtc-224	22	16	budget	budget	NOUN
ijtc-224	22	17	,	,	PUNCT
ijtc-224	22	18	the	the	DET
ijtc-224	22	19	source	source	NOUN
ijtc-224	22	20	of	of	ADP
ijtc-224	22	21	funds	fund	NOUN
ijtc-224	22	22	to	to	PART
ijtc-224	22	23	fund	fund	VERB
ijtc-224	22	24	the	the	DET
ijtc-224	22	25	capital	capital	NOUN
ijtc-224	22	26	expenditure	expenditure	NOUN
ijtc-224	22	27	,	,	PUNCT
ijtc-224	22	28	which	which	PRON
ijtc-224	22	29	consists	consist	VERB
ijtc-224	22	30	of	of	ADP
ijtc-224	22	31	local	local	ADJ
ijtc-224	22	32	own	own	ADJ
ijtc-224	22	33	-	-	PUNCT
ijtc-224	22	34	source	source	NOUN
ijtc-224	22	35	revenue	revenue	NOUN
ijtc-224	22	36	,	,	PUNCT
ijtc-224	22	37	revenue	revenue	NOUN
ijtc-224	22	38	-	-	PUNCT
ijtc-224	22	39	sharing	share	VERB
ijtc-224	22	40	fund	fund	NOUN
ijtc-224	22	41	,	,	PUNCT
ijtc-224	22	42	general	general	ADJ
ijtc-224	22	43	allocation	allocation	NOUN
ijtc-224	22	44	fund	fund	NOUN
ijtc-224	22	45	,	,	PUNCT
ijtc-224	22	46	and	and	CCONJ
ijtc-224	22	47	special	special	ADJ
ijtc-224	22	48	allocation	allocation	NOUN
ijtc-224	22	49	fund	fund	NOUN
ijtc-224	22	50	(	(	PUNCT
ijtc-224	22	51	wandira	wandira	PROPN
ijtc-224	22	52	,	,	PUNCT
ijtc-224	22	53	2013	2013	NUM
ijtc-224	22	54	)	)	PUNCT
ijtc-224	22	55	.	.	PUNCT
ijtc-224	23	1	despite	despite	SCONJ
ijtc-224	23	2	its	its	PRON
ijtc-224	23	3	importance	importance	NOUN
ijtc-224	23	4	,	,	PUNCT
ijtc-224	23	5	little	little	ADJ
ijtc-224	23	6	research	research	NOUN
ijtc-224	23	7	on	on	ADP
ijtc-224	23	8	capital	capital	NOUN
ijtc-224	23	9	expenditure	expenditure	NOUN
ijtc-224	23	10	has	have	AUX
ijtc-224	23	11	been	be	AUX
ijtc-224	23	12	published	publish	VERB
ijtc-224	23	13	:	:	PUNCT
ijtc-224	23	14	recent	recent	ADJ
ijtc-224	23	15	studies	study	NOUN
ijtc-224	23	16	have	have	AUX
ijtc-224	23	17	focused	focus	VERB
ijtc-224	23	18	on	on	ADP
ijtc-224	23	19	local	local	ADJ
ijtc-224	23	20	own	own	ADJ
ijtc-224	23	21	-	-	PUNCT
ijtc-224	23	22	source	source	NOUN
ijtc-224	23	23	revenue	revenue	NOUN
ijtc-224	23	24	(	(	PUNCT
ijtc-224	23	25	mentayani	mentayani	NOUN
ijtc-224	23	26	&	&	CCONJ
ijtc-224	23	27	rusmanto	rusmanto	NOUN
ijtc-224	23	28	,	,	PUNCT
ijtc-224	23	29	2013	2013	NUM
ijtc-224	23	30	;	;	PUNCT
ijtc-224	23	31	pelealu	pelealu	NOUN
ijtc-224	23	32	,	,	PUNCT
ijtc-224	23	33	2013	2013	NUM
ijtc-224	23	34	;	;	PUNCT
ijtc-224	23	35	suryani	suryani	PROPN
ijtc-224	23	36	&	&	CCONJ
ijtc-224	23	37	pariani	pariani	PROPN
ijtc-224	23	38	,	,	PUNCT
ijtc-224	23	39	2018	2018	NUM
ijtc-224	23	40	;	;	PUNCT
ijtc-224	23	41	wertianti	wertianti	PROPN
ijtc-224	23	42	&	&	CCONJ
ijtc-224	23	43	dwirandra	dwirandra	PROPN
ijtc-224	23	44	,	,	PUNCT
ijtc-224	23	45	2013	2013	NUM
ijtc-224	23	46	)	)	PUNCT
ijtc-224	23	47	,	,	PUNCT
ijtc-224	23	48	revenue	revenue	NOUN
ijtc-224	23	49	sharing	sharing	NOUN
ijtc-224	23	50	fund	fund	NOUN
ijtc-224	23	51	(	(	PUNCT
ijtc-224	23	52	rifai	rifai	PROPN
ijtc-224	23	53	,	,	PUNCT
ijtc-224	23	54	2017	2017	NUM
ijtc-224	23	55	;	;	PUNCT
ijtc-224	23	56	sholikhah	sholikhah	PROPN
ijtc-224	23	57	&	&	CCONJ
ijtc-224	23	58	wahyudin	wahyudin	PROPN
ijtc-224	23	59	,	,	PUNCT
ijtc-224	23	60	2014	2014	NUM
ijtc-224	23	61	;	;	PUNCT
ijtc-224	23	62	susanti	susanti	PROPN
ijtc-224	23	63	&	&	CCONJ
ijtc-224	23	64	fahlevi	fahlevi	PROPN
ijtc-224	23	65	,	,	PUNCT
ijtc-224	23	66	2016	2016	NUM
ijtc-224	23	67	;	;	PUNCT
ijtc-224	23	68	wandira	wandira	PROPN
ijtc-224	23	69	,	,	PUNCT
ijtc-224	23	70	2013	2013	NUM
ijtc-224	23	71	)	)	PUNCT
ijtc-224	23	72	,	,	PUNCT
ijtc-224	23	73	general	general	ADJ
ijtc-224	23	74	allocation	allocation	NOUN
ijtc-224	23	75	fund	fund	PROPN
ijtc-224	23	76	(	(	PUNCT
ijtc-224	23	77	priambudi	priambudi	NOUN
ijtc-224	23	78	,	,	PUNCT
ijtc-224	23	79	2017	2017	NUM
ijtc-224	23	80	)	)	PUNCT
ijtc-224	23	81	;	;	PUNCT
ijtc-224	23	82	wandira	wandira	PROPN
ijtc-224	23	83	,	,	PUNCT
ijtc-224	23	84	2013	2013	NUM
ijtc-224	23	85	;	;	PUNCT
ijtc-224	23	86	juniawan	juniawan	PROPN
ijtc-224	23	87	&	&	CCONJ
ijtc-224	23	88	suryantini	suryantini	PROPN
ijtc-224	23	89	,	,	PUNCT
ijtc-224	23	90	2018	2018	NUM
ijtc-224	23	91	;	;	PUNCT
ijtc-224	23	92	mentayani	mentayani	NOUN
ijtc-224	23	93	&	&	CCONJ
ijtc-224	23	94	rusmanto	rusmanto	NOUN
ijtc-224	23	95	,	,	PUNCT
ijtc-224	23	96	2013	2013	NUM
ijtc-224	23	97	)	)	PUNCT
ijtc-224	23	98	,	,	PUNCT
ijtc-224	23	99	and	and	CCONJ
ijtc-224	23	100	special	special	ADJ
ijtc-224	23	101	allocation	allocation	NOUN
ijtc-224	23	102	fund	fund	NOUN
ijtc-224	23	103	(	(	PUNCT
ijtc-224	23	104	juniawan	juniawan	PROPN
ijtc-224	23	105	&	&	CCONJ
ijtc-224	23	106	suryantini	suryantini	PROPN
ijtc-224	23	107	,	,	PUNCT
ijtc-224	23	108	2018	2018	NUM
ijtc-224	23	109	;	;	PUNCT
ijtc-224	23	110	nuarisa	nuarisa	ADJ
ijtc-224	23	111	,	,	PUNCT
ijtc-224	23	112	2013	2013	NUM
ijtc-224	23	113	;	;	PUNCT
ijtc-224	23	114	syukri	syukri	NOUN
ijtc-224	23	115	&	&	CCONJ
ijtc-224	23	116	hinaya	hinaya	PROPN
ijtc-224	23	117	,	,	PUNCT
ijtc-224	23	118	2019	2019	NUM
ijtc-224	23	119	)	)	PUNCT
ijtc-224	23	120	.	.	PUNCT
ijtc-224	24	1	driven	drive	VERB
ijtc-224	24	2	by	by	ADP
ijtc-224	24	3	these	these	DET
ijtc-224	24	4	research	research	NOUN
ijtc-224	24	5	gaps	gap	NOUN
ijtc-224	24	6	,	,	PUNCT
ijtc-224	24	7	this	this	DET
ijtc-224	24	8	study	study	NOUN
ijtc-224	24	9	explores	explore	VERB
ijtc-224	24	10	capital	capital	NOUN
ijtc-224	24	11	expenditure	expenditure	NOUN
ijtc-224	24	12	through	through	ADP
ijtc-224	24	13	four	four	NUM
ijtc-224	24	14	important	important	ADJ
ijtc-224	24	15	determinants	determinant	NOUN
ijtc-224	24	16	,	,	PUNCT
ijtc-224	24	17	namely	namely	ADV
ijtc-224	24	18	local	local	ADJ
ijtc-224	24	19	own	own	ADJ
ijtc-224	24	20	-	-	PUNCT
ijtc-224	24	21	source	source	NOUN
ijtc-224	24	22	revenue	revenue	NOUN
ijtc-224	24	23	,	,	PUNCT
ijtc-224	24	24	revenue	revenue	NOUN
ijtc-224	24	25	-	-	PUNCT
ijtc-224	24	26	sharing	share	VERB
ijtc-224	24	27	fund	fund	NOUN
ijtc-224	24	28	,	,	PUNCT
ijtc-224	24	29	general	general	ADJ
ijtc-224	24	30	allocation	allocation	NOUN
ijtc-224	24	31	fund	fund	NOUN
ijtc-224	24	32	,	,	PUNCT
ijtc-224	24	33	and	and	CCONJ
ijtc-224	24	34	special	special	ADJ
ijtc-224	24	35	allocation	allocation	NOUN
ijtc-224	24	36	fund	fund	NOUN
ijtc-224	24	37	.	.	PUNCT
ijtc-224	25	1	especially	especially	ADV
ijtc-224	25	2	,	,	PUNCT
ijtc-224	25	3	this	this	DET
ijtc-224	25	4	study	study	NOUN
ijtc-224	25	5	is	be	AUX
ijtc-224	25	6	intended	intend	VERB
ijtc-224	25	7	to	to	PART
ijtc-224	25	8	assess	assess	VERB
ijtc-224	25	9	the	the	DET
ijtc-224	25	10	direct	direct	ADJ
ijtc-224	25	11	effect	effect	NOUN
ijtc-224	25	12	on	on	ADP
ijtc-224	25	13	capital	capital	NOUN
ijtc-224	25	14	expenditure	expenditure	NOUN
ijtc-224	25	15	.	.	PUNCT
ijtc-224	26	1	this	this	DET
ijtc-224	26	2	study	study	NOUN
ijtc-224	26	3	conducted	conduct	VERB
ijtc-224	26	4	by	by	ADP
ijtc-224	26	5	provincial	provincial	ADJ
ijtc-224	26	6	governments	government	NOUN
ijtc-224	26	7	in	in	ADP
ijtc-224	26	8	indonesia	indonesia	PROPN
ijtc-224	26	9	has	have	VERB
ijtc-224	26	10	a	a	DET
ijtc-224	26	11	capital	capital	NOUN
ijtc-224	26	12	expenditure	expenditure	NOUN
ijtc-224	26	13	ratio	ratio	NOUN
ijtc-224	26	14	under	under	ADP
ijtc-224	26	15	average	average	NOUN
ijtc-224	26	16	as	as	ADP
ijtc-224	26	17	national	national	ADJ
ijtc-224	26	18	.	.	PUNCT
ijtc-224	27	1	this	this	DET
ijtc-224	27	2	study	study	NOUN
ijtc-224	27	3	is	be	AUX
ijtc-224	27	4	written	write	VERB
ijtc-224	27	5	in	in	ADP
ijtc-224	27	6	several	several	ADJ
ijtc-224	27	7	sections	section	NOUN
ijtc-224	27	8	.	.	PUNCT
ijtc-224	28	1	in	in	ADP
ijtc-224	28	2	the	the	DET
ijtc-224	28	3	next	next	ADJ
ijtc-224	28	4	section	section	NOUN
ijtc-224	28	5	,	,	PUNCT
ijtc-224	28	6	this	this	DET
ijtc-224	28	7	study	study	NOUN
ijtc-224	28	8	provides	provide	VERB
ijtc-224	28	9	relevant	relevant	ADJ
ijtc-224	28	10	literature	literature	NOUN
ijtc-224	28	11	reviews	review	NOUN
ijtc-224	28	12	to	to	PART
ijtc-224	28	13	further	far	ADV
ijtc-224	28	14	develop	develop	VERB
ijtc-224	28	15	the	the	DET
ijtc-224	28	16	research	research	NOUN
ijtc-224	28	17	hypotheses	hypothesis	NOUN
ijtc-224	28	18	.	.	PUNCT
ijtc-224	29	1	in	in	ADP
ijtc-224	29	2	the	the	DET
ijtc-224	29	3	third	third	ADJ
ijtc-224	29	4	section	section	NOUN
ijtc-224	29	5	,	,	PUNCT
ijtc-224	29	6	this	this	DET
ijtc-224	29	7	study	study	NOUN
ijtc-224	29	8	discloses	disclose	VERB
ijtc-224	29	9	the	the	DET
ijtc-224	29	10	methodology	methodology	NOUN
ijtc-224	29	11	that	that	PRON
ijtc-224	29	12	is	be	AUX
ijtc-224	29	13	appropriate	appropriate	ADJ
ijtc-224	29	14	to	to	PART
ijtc-224	29	15	meet	meet	VERB
ijtc-224	29	16	the	the	DET
ijtc-224	29	17	research	research	NOUN
ijtc-224	29	18	objectives	objective	NOUN
ijtc-224	29	19	herein	herein	NOUN
ijtc-224	29	20	.	.	PUNCT
ijtc-224	30	1	results	result	NOUN
ijtc-224	30	2	of	of	ADP
ijtc-224	30	3	data	datum	NOUN
ijtc-224	30	4	analysis	analysis	NOUN
ijtc-224	30	5	are	be	AUX
ijtc-224	30	6	shown	show	VERB
ijtc-224	30	7	in	in	ADP
ijtc-224	30	8	the	the	DET
ijtc-224	30	9	third	third	ADJ
ijtc-224	30	10	section	section	NOUN
ijtc-224	30	11	and	and	CCONJ
ijtc-224	30	12	discussion	discussion	NOUN
ijtc-224	30	13	part	part	NOUN
ijtc-224	30	14	.	.	PUNCT
ijtc-224	31	1	in	in	ADP
ijtc-224	31	2	the	the	DET
ijtc-224	31	3	last	last	ADJ
ijtc-224	31	4	section	section	NOUN
ijtc-224	31	5	,	,	PUNCT
ijtc-224	31	6	a	a	DET
ijtc-224	31	7	conclusion	conclusion	NOUN
ijtc-224	31	8	is	be	AUX
ijtc-224	31	9	provided	provide	VERB
ijtc-224	31	10	with	with	ADP
ijtc-224	31	11	managerial	managerial	ADJ
ijtc-224	31	12	implications	implication	NOUN
ijtc-224	31	13	,	,	PUNCT
ijtc-224	31	14	limitations	limitation	NOUN
ijtc-224	31	15	,	,	PUNCT
ijtc-224	31	16	and	and	CCONJ
ijtc-224	31	17	potential	potential	ADJ
ijtc-224	31	18	topics	topic	NOUN
ijtc-224	31	19	for	for	ADP
ijtc-224	31	20	future	future	ADJ
ijtc-224	31	21	research	research	NOUN
ijtc-224	31	22	studies	study	NOUN
ijtc-224	31	23	.	.	PUNCT
ijtc-224	32	1	according	accord	VERB
ijtc-224	32	2	to	to	ADP
ijtc-224	32	3	suryani	suryani	PROPN
ijtc-224	32	4	&	&	CCONJ
ijtc-224	32	5	pariani	pariani	PROPN
ijtc-224	32	6	(	(	PUNCT
ijtc-224	32	7	2018	2018	NUM
ijtc-224	32	8	)	)	PUNCT
ijtc-224	32	9	,	,	PUNCT
ijtc-224	32	10	fiscal	fiscal	ADJ
ijtc-224	32	11	decentralization	decentralization	NOUN
ijtc-224	32	12	grants	grant	VERB
ijtc-224	32	13	great	great	ADJ
ijtc-224	32	14	authority	authority	NOUN
ijtc-224	32	15	to	to	ADP
ijtc-224	32	16	the	the	DET
ijtc-224	32	17	region	region	NOUN
ijtc-224	32	18	to	to	PART
ijtc-224	32	19	explore	explore	VERB
ijtc-224	32	20	their	their	PRON
ijtc-224	32	21	potential	potential	NOUN
ijtc-224	32	22	as	as	ADP
ijtc-224	32	23	the	the	DET
ijtc-224	32	24	source	source	NOUN
ijtc-224	32	25	of	of	ADP
ijtc-224	32	26	local	local	ADJ
ijtc-224	32	27	revenue	revenue	NOUN
ijtc-224	32	28	to	to	PART
ijtc-224	32	29	fund	fund	VERB
ijtc-224	32	30	local	local	ADJ
ijtc-224	32	31	expenditure	expenditure	NOUN
ijtc-224	32	32	in	in	ADP
ijtc-224	32	33	the	the	DET
ijtc-224	32	34	context	context	NOUN
ijtc-224	32	35	of	of	ADP
ijtc-224	32	36	public	public	ADJ
ijtc-224	32	37	services	service	NOUN
ijtc-224	32	38	.	.	PUNCT
ijtc-224	33	1	local	local	ADJ
ijtc-224	33	2	own	own	ADJ
ijtc-224	33	3	-	-	PUNCT
ijtc-224	33	4	source	source	NOUN
ijtc-224	33	5	revenue	revenue	NOUN
ijtc-224	33	6	is	be	AUX
ijtc-224	33	7	a	a	DET
ijtc-224	33	8	routine	routine	ADJ
ijtc-224	33	9	revenue	revenue	NOUN
ijtc-224	33	10	obtained	obtain	VERB
ijtc-224	33	11	by	by	ADP
ijtc-224	33	12	utilizing	utilize	VERB
ijtc-224	33	13	the	the	DET
ijtc-224	33	14	potencies	potency	NOUN
ijtc-224	33	15	of	of	ADP
ijtc-224	33	16	regional	regional	ADJ
ijtc-224	33	17	financial	financial	ADJ
ijtc-224	33	18	sources	source	NOUN
ijtc-224	33	19	to	to	PART
ijtc-224	33	20	fund	fund	VERB
ijtc-224	33	21	their	their	PRON
ijtc-224	33	22	duty	duty	NOUN
ijtc-224	33	23	and	and	CCONJ
ijtc-224	33	24	responsibility	responsibility	NOUN
ijtc-224	33	25	to	to	PART
ijtc-224	33	26	provide	provide	VERB
ijtc-224	33	27	flexibility	flexibility	NOUN
ijtc-224	33	28	to	to	ADP
ijtc-224	33	29	the	the	DET
ijtc-224	33	30	local	local	ADJ
ijtc-224	33	31	government	government	NOUN
ijtc-224	33	32	to	to	PART
ijtc-224	33	33	fund	fund	VERB
ijtc-224	33	34	the	the	DET
ijtc-224	33	35	implementation	implementation	NOUN
ijtc-224	33	36	of	of	ADP
ijtc-224	33	37	regional	regional	ADJ
ijtc-224	33	38	autonomy	autonomy	NOUN
ijtc-224	33	39	based	base	VERB
ijtc-224	33	40	on	on	ADP
ijtc-224	33	41	the	the	DET
ijtc-224	33	42	regional	regional	ADJ
ijtc-224	33	43	potential	potential	NOUN
ijtc-224	33	44	(	(	PUNCT
ijtc-224	33	45	wertianti	wertianti	PROPN
ijtc-224	33	46	&	&	CCONJ
ijtc-224	33	47	dwirandra	dwirandra	PROPN
ijtc-224	33	48	,	,	PUNCT
ijtc-224	33	49	2013	2013	NUM
ijtc-224	33	50	)	)	PUNCT
ijtc-224	33	51	.	.	PUNCT
ijtc-224	34	1	the	the	DET
ijtc-224	34	2	enhancement	enhancement	NOUN
ijtc-224	34	3	in	in	ADP
ijtc-224	34	4	the	the	DET
ijtc-224	34	5	investment	investment	NOUN
ijtc-224	34	6	of	of	ADP
ijtc-224	34	7	the	the	DET
ijtc-224	34	8	capital	capital	NOUN
ijtc-224	34	9	expenditure	expenditure	NOUN
ijtc-224	34	10	is	be	AUX
ijtc-224	34	11	expected	expect	VERB
ijtc-224	34	12	to	to	PART
ijtc-224	34	13	be	be	AUX
ijtc-224	34	14	able	able	ADJ
ijtc-224	34	15	to	to	PART
ijtc-224	34	16	improve	improve	VERB
ijtc-224	34	17	the	the	DET
ijtc-224	34	18	public	public	ADJ
ijtc-224	34	19	quality	quality	NOUN
ijtc-224	34	20	and	and	CCONJ
ijtc-224	34	21	in	in	ADP
ijtc-224	34	22	turn	turn	NOUN
ijtc-224	34	23	be	be	AUX
ijtc-224	34	24	able	able	ADJ
ijtc-224	34	25	to	to	PART
ijtc-224	34	26	increase	increase	VERB
ijtc-224	34	27	the	the	DET
ijtc-224	34	28	level	level	NOUN
ijtc-224	34	29	of	of	ADP
ijtc-224	34	30	public	public	ADJ
ijtc-224	34	31	participation	participation	NOUN
ijtc-224	34	32	in	in	ADP
ijtc-224	34	33	development	development	NOUN
ijtc-224	34	34	,	,	PUNCT
ijtc-224	34	35	which	which	PRON
ijtc-224	34	36	is	be	AUX
ijtc-224	34	37	reflected	reflect	VERB
ijtc-224	34	38	in	in	ADP
ijtc-224	34	39	an	an	DET
ijtc-224	34	40	increase	increase	NOUN
ijtc-224	34	41	of	of	ADP
ijtc-224	34	42	the	the	DET
ijtc-224	34	43	local	local	ADJ
ijtc-224	34	44	own	own	ADJ
ijtc-224	34	45	-	-	PUNCT
ijtc-224	34	46	source	source	NOUN
ijtc-224	34	47	revenue	revenue	NOUN
ijtc-224	34	48	so	so	SCONJ
ijtc-224	34	49	that	that	SCONJ
ijtc-224	34	50	the	the	DET
ijtc-224	34	51	development	development	NOUN
ijtc-224	34	52	of	of	ADP
ijtc-224	34	53	public	public	ADJ
ijtc-224	34	54	sector	sector	NOUN
ijtc-224	34	55	facilities	facility	NOUN
ijtc-224	34	56	will	will	AUX
ijtc-224	34	57	be	be	AUX
ijtc-224	34	58	affected	affect	VERB
ijtc-224	34	59	on	on	ADP
ijtc-224	34	60	increasing	increase	VERB
ijtc-224	34	61	the	the	DET
ijtc-224	34	62	local	local	ADJ
ijtc-224	34	63	own	own	ADJ
ijtc-224	34	64	-	-	PUNCT
ijtc-224	34	65	source	source	NOUN
ijtc-224	34	66	revenue	revenue	NOUN
ijtc-224	34	67	(	(	PUNCT
ijtc-224	34	68	pelealu	pelealu	NOUN
ijtc-224	34	69	,	,	PUNCT
ijtc-224	34	70	2013	2013	NUM
ijtc-224	34	71	;	;	PUNCT
ijtc-224	34	72	mentayani	mentayani	NOUN
ijtc-224	34	73	&	&	CCONJ
ijtc-224	34	74	rusmanto	rusmanto	NOUN
ijtc-224	34	75	,	,	PUNCT
ijtc-224	34	76	2013	2013	NUM
ijtc-224	34	77	)	)	PUNCT
ijtc-224	34	78	.	.	PUNCT
ijtc-224	35	1	thus	thus	ADV
ijtc-224	35	2	,	,	PUNCT
ijtc-224	35	3	in	in	ADP
ijtc-224	35	4	the	the	DET
ijtc-224	35	5	context	context	NOUN
ijtc-224	35	6	of	of	ADP
ijtc-224	35	7	local	local	ADJ
ijtc-224	35	8	own	own	ADJ
ijtc-224	35	9	-	-	PUNCT
ijtc-224	35	10	source	source	NOUN
ijtc-224	35	11	revenue	revenue	NOUN
ijtc-224	35	12	towards	towards	ADP
ijtc-224	35	13	capital	capital	NOUN
ijtc-224	35	14	expenditure	expenditure	NOUN
ijtc-224	35	15	,	,	PUNCT
ijtc-224	35	16	the	the	DET
ijtc-224	35	17	following	follow	VERB
ijtc-224	35	18	hypothesis	hypothesis	NOUN
ijtc-224	35	19	is	be	AUX
ijtc-224	35	20	formulated	formulate	VERB
ijtc-224	35	21	:	:	PUNCT
ijtc-224	35	22	h1	h1	NOUN
ijtc-224	35	23	:	:	PUNCT
ijtc-224	35	24	local	local	ADJ
ijtc-224	35	25	own	own	ADJ
ijtc-224	35	26	-	-	PUNCT
ijtc-224	35	27	source	source	NOUN
ijtc-224	35	28	revenue	revenue	NOUN
ijtc-224	35	29	affects	affect	VERB
ijtc-224	35	30	capital	capital	NOUN
ijtc-224	35	31	expenditure	expenditure	NOUN
ijtc-224	35	32	.	.	PUNCT
ijtc-224	36	1	the	the	DET
ijtc-224	36	2	transferred	transfer	VERB
ijtc-224	36	3	revenue	revenue	NOUN
ijtc-224	36	4	sharing	sharing	NOUN
ijtc-224	36	5	fund	fund	NOUN
ijtc-224	36	6	by	by	ADP
ijtc-224	36	7	the	the	DET
ijtc-224	36	8	state	state	NOUN
ijtc-224	36	9	government	government	NOUN
ijtc-224	36	10	to	to	ADP
ijtc-224	36	11	local	local	ADJ
ijtc-224	36	12	government	government	NOUN
ijtc-224	36	13	consists	consist	VERB
ijtc-224	36	14	of	of	ADP
ijtc-224	36	15	some	some	DET
ijtc-224	36	16	types	type	NOUN
ijtc-224	36	17	,	,	PUNCT
ijtc-224	36	18	such	such	ADJ
ijtc-224	36	19	as	as	ADP
ijtc-224	36	20	revenue	revenue	NOUN
ijtc-224	36	21	sharing	sharing	NOUN
ijtc-224	36	22	fund	fund	NOUN
ijtc-224	36	23	of	of	ADP
ijtc-224	36	24	tax	tax	NOUN
ijtc-224	36	25	,	,	PUNCT
ijtc-224	36	26	revenue	revenue	NOUN
ijtc-224	36	27	sharing	sharing	NOUN
ijtc-224	36	28	fund	fund	NOUN
ijtc-224	36	29	of	of	ADP
ijtc-224	36	30	land	land	NOUN
ijtc-224	36	31	and	and	CCONJ
ijtc-224	36	32	building	building	NOUN
ijtc-224	36	33	tax	tax	NOUN
ijtc-224	36	34	,	,	PUNCT
ijtc-224	36	35	revenue	revenue	NOUN
ijtc-224	36	36	sharing	sharing	NOUN
ijtc-224	36	37	fund	fund	NOUN
ijtc-224	36	38	of	of	ADP
ijtc-224	36	39	tobacco	tobacco	NOUN
ijtc-224	36	40	product	product	NOUN
ijtc-224	36	41	excise	excise	NOUN
ijtc-224	36	42	,	,	PUNCT
ijtc-224	36	43	revenue	revenue	NOUN
ijtc-224	36	44	sharing	sharing	NOUN
ijtc-224	36	45	fund	fund	NOUN
ijtc-224	36	46	of	of	ADP
ijtc-224	36	47	oil	oil	NOUN
ijtc-224	36	48	and	and	CCONJ
ijtc-224	36	49	gas	gas	NOUN
ijtc-224	36	50	,	,	PUNCT
ijtc-224	36	51	revenue	revenue	NOUN
ijtc-224	36	52	sharing	sharing	NOUN
ijtc-224	36	53	fund	fund	NOUN
ijtc-224	36	54	of	of	ADP
ijtc-224	36	55	natural	natural	ADJ
ijtc-224	36	56	resources	resource	NOUN
ijtc-224	36	57	,	,	PUNCT
ijtc-224	36	58	and	and	CCONJ
ijtc-224	36	59	revenue	revenue	NOUN
ijtc-224	36	60	sharing	sharing	NOUN
ijtc-224	36	61	fund	fund	NOUN
ijtc-224	36	62	of	of	ADP
ijtc-224	36	63	income	income	NOUN
ijtc-224	36	64	tax	tax	NOUN
ijtc-224	36	65	(	(	PUNCT
ijtc-224	36	66	susanti	susanti	X
ijtc-224	36	67	&	&	CCONJ
ijtc-224	36	68	fahlevi	fahlevi	PROPN
ijtc-224	36	69	,	,	PUNCT
ijtc-224	36	70	2016	2016	NUM
ijtc-224	36	71	)	)	PUNCT
ijtc-224	36	72	.	.	PUNCT
ijtc-224	37	1	revenue	revenue	NOUN
ijtc-224	37	2	sharing	sharing	NOUN
ijtc-224	37	3	fund	fund	NOUN
ijtc-224	37	4	is	be	AUX
ijtc-224	37	5	the	the	DET
ijtc-224	37	6	potential	potential	ADJ
ijtc-224	37	7	sources	source	NOUN
ijtc-224	37	8	of	of	ADP
ijtc-224	37	9	local	local	ADJ
ijtc-224	37	10	income	income	NOUN
ijtc-224	37	11	and	and	CCONJ
ijtc-224	37	12	one	one	NUM
ijtc-224	37	13	of	of	ADP
ijtc-224	37	14	the	the	DET
ijtc-224	37	15	basic	basic	ADJ
ijtc-224	37	16	assets	asset	NOUN
ijtc-224	37	17	of	of	ADP
ijtc-224	37	18	the	the	DET
ijtc-224	37	19	local	local	ADJ
ijtc-224	37	20	government	government	NOUN
ijtc-224	37	21	in	in	ADP
ijtc-224	37	22	obtaining	obtain	VERB
ijtc-224	37	23	the	the	DET
ijtc-224	37	24	development	development	NOUN
ijtc-224	37	25	fund	fund	NOUN
ijtc-224	37	26	and	and	CCONJ
ijtc-224	37	27	fulfilling	fulfil	VERB
ijtc-224	37	28	the	the	DET
ijtc-224	37	29	local	local	ADJ
ijtc-224	37	30	expenditure	expenditure	NOUN
ijtc-224	37	31	that	that	PRON
ijtc-224	37	32	does	do	AUX
ijtc-224	37	33	not	not	PART
ijtc-224	37	34	come	come	VERB
ijtc-224	37	35	from	from	ADP
ijtc-224	37	36	the	the	DET
ijtc-224	37	37	local	local	ADJ
ijtc-224	37	38	own	own	ADJ
ijtc-224	37	39	-	-	PUNCT
ijtc-224	37	40	source	source	NOUN
ijtc-224	37	41	revenue	revenue	NOUN
ijtc-224	37	42	,	,	PUNCT
ijtc-224	37	43	except	except	SCONJ
ijtc-224	37	44	general	general	ADJ
ijtc-224	37	45	allocation	allocation	NOUN
ijtc-224	37	46	fund	fund	NOUN
ijtc-224	37	47	and	and	CCONJ
ijtc-224	37	48	special	special	ADJ
ijtc-224	37	49	allocation	allocation	NOUN
ijtc-224	37	50	fund	fund	NOUN
ijtc-224	37	51	(	(	PUNCT
ijtc-224	37	52	sholikhah	sholikhah	PROPN
ijtc-224	37	53	&	&	CCONJ
ijtc-224	37	54	wahyudin	wahyudin	PROPN
ijtc-224	37	55	,	,	PUNCT
ijtc-224	37	56	2014	2014	NUM
ijtc-224	37	57	)	)	PUNCT
ijtc-224	37	58	.	.	PUNCT
ijtc-224	38	1	the	the	DET
ijtc-224	38	2	determinants	determinant	NOUN
ijtc-224	38	3	factors	factor	NOUN
ijtc-224	38	4	of	of	ADP
ijtc-224	38	5	capital	capital	NOUN
ijtc-224	38	6	expenditure	expenditure	NOUN
ijtc-224	38	7	ishak	ishak	NOUN
ijtc-224	38	8	,	,	PUNCT
ijtc-224	38	9	et	et	NOUN
ijtc-224	38	10	.	.	PUNCT
ijtc-224	39	1	al	al	PROPN
ijtc-224	39	2	160	160	NUM
ijtc-224	39	3	|	|	ADV
ijtc-224	39	4	ilomata	ilomata	PROPN
ijtc-224	39	5	international	international	ADJ
ijtc-224	39	6	journal	journal	NOUN
ijtc-224	39	7	of	of	ADP
ijtc-224	39	8	tax	tax	PROPN
ijtc-224	39	9	&	&	CCONJ
ijtc-224	39	10	accounting	accounting	PROPN
ijtc-224	39	11	volume	volume	NOUN
ijtc-224	39	12	2	2	NUM
ijtc-224	39	13	issue	issue	NOUN
ijtc-224	39	14	2	2	NUM
ijtc-224	39	15	,	,	PUNCT
ijtc-224	39	16	april	april	PROPN
ijtc-224	39	17	2021	2021	NUM
ijtc-224	39	18	the	the	DET
ijtc-224	39	19	local	local	ADJ
ijtc-224	39	20	government	government	NOUN
ijtc-224	39	21	will	will	AUX
ijtc-224	39	22	be	be	AUX
ijtc-224	39	23	able	able	ADJ
ijtc-224	39	24	to	to	PART
ijtc-224	39	25	determine	determine	VERB
ijtc-224	39	26	the	the	DET
ijtc-224	39	27	larger	large	ADJ
ijtc-224	39	28	capital	capital	NOUN
ijtc-224	39	29	expenditure	expenditure	NOUN
ijtc-224	39	30	if	if	SCONJ
ijtc-224	39	31	the	the	DET
ijtc-224	39	32	revenue	revenue	NOUN
ijtc-224	39	33	sharing	sharing	NOUN
ijtc-224	39	34	budget	budget	NOUN
ijtc-224	39	35	is	be	AUX
ijtc-224	39	36	larger	large	ADJ
ijtc-224	39	37	as	as	ADV
ijtc-224	39	38	well	well	ADV
ijtc-224	39	39	,	,	PUNCT
ijtc-224	39	40	likewise	likewise	ADV
ijtc-224	39	41	,	,	PUNCT
ijtc-224	39	42	the	the	DET
ijtc-224	39	43	smaller	small	ADJ
ijtc-224	39	44	capital	capital	NOUN
ijtc-224	39	45	expenditure	expenditure	NOUN
ijtc-224	39	46	will	will	AUX
ijtc-224	39	47	be	be	AUX
ijtc-224	39	48	determined	determine	VERB
ijtc-224	39	49	if	if	SCONJ
ijtc-224	39	50	the	the	DET
ijtc-224	39	51	revenue	revenue	NOUN
ijtc-224	39	52	sharing	sharing	NOUN
ijtc-224	39	53	budget	budget	NOUN
ijtc-224	39	54	is	be	AUX
ijtc-224	39	55	getting	get	VERB
ijtc-224	39	56	smaller	small	ADJ
ijtc-224	39	57	(	(	PUNCT
ijtc-224	39	58	wandira	wandira	PROPN
ijtc-224	39	59	,	,	PUNCT
ijtc-224	39	60	2013	2013	NUM
ijtc-224	39	61	)	)	PUNCT
ijtc-224	39	62	.	.	PUNCT
ijtc-224	40	1	based	base	VERB
ijtc-224	40	2	on	on	ADP
ijtc-224	40	3	this	this	DET
ijtc-224	40	4	discussion	discussion	NOUN
ijtc-224	40	5	,	,	PUNCT
ijtc-224	40	6	the	the	DET
ijtc-224	40	7	relationship	relationship	NOUN
ijtc-224	40	8	among	among	ADP
ijtc-224	40	9	revenue	revenue	NOUN
ijtc-224	40	10	sharing	sharing	NOUN
ijtc-224	40	11	fund	fund	NOUN
ijtc-224	40	12	and	and	CCONJ
ijtc-224	40	13	capital	capital	NOUN
ijtc-224	40	14	expenditure	expenditure	NOUN
ijtc-224	40	15	are	be	AUX
ijtc-224	40	16	hypothesized	hypothesize	VERB
ijtc-224	40	17	as	as	SCONJ
ijtc-224	40	18	follows	follow	VERB
ijtc-224	40	19	:	:	PUNCT
ijtc-224	40	20	h2	h2	NOUN
ijtc-224	40	21	:	:	PUNCT
ijtc-224	40	22	revenue	revenue	NOUN
ijtc-224	40	23	sharing	sharing	NOUN
ijtc-224	40	24	fund	fund	NOUN
ijtc-224	40	25	affects	affect	VERB
ijtc-224	40	26	capital	capital	NOUN
ijtc-224	40	27	expenditure	expenditure	NOUN
ijtc-224	40	28	.	.	PUNCT
ijtc-224	41	1	according	accord	VERB
ijtc-224	41	2	to	to	ADP
ijtc-224	41	3	priambudi	priambudi	PROPN
ijtc-224	41	4	(	(	PUNCT
ijtc-224	41	5	2017	2017	NUM
ijtc-224	41	6	)	)	PUNCT
ijtc-224	41	7	that	that	SCONJ
ijtc-224	41	8	one	one	NUM
ijtc-224	41	9	of	of	ADP
ijtc-224	41	10	the	the	DET
ijtc-224	41	11	balance	balance	NOUN
ijtc-224	41	12	fund	fund	NOUN
ijtc-224	41	13	forms	form	NOUN
ijtc-224	41	14	is	be	AUX
ijtc-224	41	15	the	the	DET
ijtc-224	41	16	general	general	ADJ
ijtc-224	41	17	allocation	allocation	NOUN
ijtc-224	41	18	fund	fund	NOUN
ijtc-224	41	19	which	which	DET
ijtc-224	41	20	allocation	allocation	NOUN
ijtc-224	41	21	emphasizes	emphasize	VERB
ijtc-224	41	22	the	the	DET
ijtc-224	41	23	equality	equality	NOUN
ijtc-224	41	24	aspect	aspect	NOUN
ijtc-224	41	25	and	and	CCONJ
ijtc-224	41	26	justice	justice	NOUN
ijtc-224	41	27	that	that	PRON
ijtc-224	41	28	are	be	AUX
ijtc-224	41	29	under	under	ADP
ijtc-224	41	30	the	the	DET
ijtc-224	41	31	administration	administration	NOUN
ijtc-224	41	32	of	of	ADP
ijtc-224	41	33	government	government	NOUN
ijtc-224	41	34	affairs	affair	NOUN
ijtc-224	41	35	,	,	PUNCT
ijtc-224	41	36	and	and	CCONJ
ijtc-224	41	37	it	it	PRON
ijtc-224	41	38	is	be	AUX
ijtc-224	41	39	expected	expect	VERB
ijtc-224	41	40	that	that	SCONJ
ijtc-224	41	41	with	with	ADP
ijtc-224	41	42	a	a	DET
ijtc-224	41	43	transfer	transfer	NOUN
ijtc-224	41	44	from	from	ADP
ijtc-224	41	45	the	the	DET
ijtc-224	41	46	state	state	NOUN
ijtc-224	41	47	government	government	NOUN
ijtc-224	41	48	,	,	PUNCT
ijtc-224	41	49	the	the	DET
ijtc-224	41	50	local	local	ADJ
ijtc-224	41	51	government	government	NOUN
ijtc-224	41	52	will	will	AUX
ijtc-224	41	53	be	be	AUX
ijtc-224	41	54	able	able	ADJ
ijtc-224	41	55	to	to	PART
ijtc-224	41	56	allocate	allocate	VERB
ijtc-224	41	57	the	the	DET
ijtc-224	41	58	local	local	ADJ
ijtc-224	41	59	own	own	ADJ
ijtc-224	41	60	-	-	PUNCT
ijtc-224	41	61	source	source	NOUN
ijtc-224	41	62	revenue	revenue	NOUN
ijtc-224	41	63	which	which	PRON
ijtc-224	41	64	they	they	PRON
ijtc-224	41	65	get	get	VERB
ijtc-224	41	66	to	to	PART
ijtc-224	41	67	fund	fund	VERB
ijtc-224	41	68	the	the	DET
ijtc-224	41	69	capital	capital	NOUN
ijtc-224	41	70	expenditure	expenditure	NOUN
ijtc-224	41	71	.	.	PUNCT
ijtc-224	42	1	general	general	ADJ
ijtc-224	42	2	allocation	allocation	NOUN
ijtc-224	42	3	fund	fund	NOUN
ijtc-224	42	4	is	be	AUX
ijtc-224	42	5	a	a	DET
ijtc-224	42	6	fund	fund	NOUN
ijtc-224	42	7	that	that	PRON
ijtc-224	42	8	comes	come	VERB
ijtc-224	42	9	from	from	ADP
ijtc-224	42	10	the	the	DET
ijtc-224	42	11	allocated	allocate	VERB
ijtc-224	42	12	state	state	NOUN
ijtc-224	42	13	budget	budget	NOUN
ijtc-224	42	14	with	with	ADP
ijtc-224	42	15	the	the	DET
ijtc-224	42	16	aim	aim	NOUN
ijtc-224	42	17	of	of	ADP
ijtc-224	42	18	financial	financial	ADJ
ijtc-224	42	19	equality	equality	NOUN
ijtc-224	42	20	between	between	ADP
ijtc-224	42	21	regions	region	NOUN
ijtc-224	42	22	to	to	PART
ijtc-224	42	23	fund	fund	VERB
ijtc-224	42	24	the	the	DET
ijtc-224	42	25	expenditure	expenditure	NOUN
ijtc-224	42	26	needs	need	VERB
ijtc-224	42	27	in	in	ADP
ijtc-224	42	28	the	the	DET
ijtc-224	42	29	context	context	NOUN
ijtc-224	42	30	of	of	ADP
ijtc-224	42	31	decentralization	decentralization	NOUN
ijtc-224	42	32	implementation	implementation	NOUN
ijtc-224	42	33	(	(	PUNCT
ijtc-224	42	34	wandira	wandira	PROPN
ijtc-224	42	35	,	,	PUNCT
ijtc-224	42	36	2013	2013	NUM
ijtc-224	42	37	;	;	PUNCT
ijtc-224	42	38	juniawan	juniawan	PROPN
ijtc-224	42	39	&	&	CCONJ
ijtc-224	42	40	suryantini	suryantini	PROPN
ijtc-224	42	41	,	,	PUNCT
ijtc-224	42	42	2018	2018	NUM
ijtc-224	42	43	)	)	PUNCT
ijtc-224	42	44	.	.	PUNCT
ijtc-224	43	1	mentayani	mentayani	PROPN
ijtc-224	43	2	&	&	CCONJ
ijtc-224	43	3	rusmanto	rusmanto	PROPN
ijtc-224	43	4	(	(	PUNCT
ijtc-224	43	5	2013	2013	NUM
ijtc-224	43	6	)	)	PUNCT
ijtc-224	43	7	explained	explain	VERB
ijtc-224	43	8	that	that	SCONJ
ijtc-224	43	9	the	the	DET
ijtc-224	43	10	role	role	NOUN
ijtc-224	43	11	of	of	ADP
ijtc-224	43	12	general	general	ADJ
ijtc-224	43	13	allocation	allocation	NOUN
ijtc-224	43	14	fund	fund	NOUN
ijtc-224	43	15	is	be	AUX
ijtc-224	43	16	for	for	ADP
ijtc-224	43	17	horizontal	horizontal	ADJ
ijtc-224	43	18	equalization	equalization	NOUN
ijtc-224	43	19	by	by	ADP
ijtc-224	43	20	covering	cover	VERB
ijtc-224	43	21	the	the	DET
ijtc-224	43	22	fiscal	fiscal	ADJ
ijtc-224	43	23	gap	gap	NOUN
ijtc-224	43	24	between	between	ADP
ijtc-224	43	25	financial	financial	ADJ
ijtc-224	43	26	needs	need	NOUN
ijtc-224	43	27	and	and	CCONJ
ijtc-224	43	28	the	the	DET
ijtc-224	43	29	local	local	ADJ
ijtc-224	43	30	economic	economic	ADJ
ijtc-224	43	31	potential	potential	NOUN
ijtc-224	43	32	.	.	PUNCT
ijtc-224	44	1	accordingly	accordingly	ADV
ijtc-224	44	2	,	,	PUNCT
ijtc-224	44	3	the	the	DET
ijtc-224	44	4	following	follow	VERB
ijtc-224	44	5	hypothesis	hypothesis	NOUN
ijtc-224	44	6	is	be	AUX
ijtc-224	44	7	formulated	formulate	VERB
ijtc-224	44	8	as	as	ADP
ijtc-224	44	9	follow	follow	NOUN
ijtc-224	44	10	:	:	PUNCT
ijtc-224	44	11	h3	h3	NOUN
ijtc-224	44	12	:	:	PUNCT
ijtc-224	44	13	general	general	ADJ
ijtc-224	44	14	allocation	allocation	NOUN
ijtc-224	44	15	fund	fund	NOUN
ijtc-224	44	16	affects	affect	VERB
ijtc-224	44	17	capital	capital	NOUN
ijtc-224	44	18	expenditure	expenditure	NOUN
ijtc-224	44	19	.	.	PUNCT
ijtc-224	45	1	juniawan	juniawan	PROPN
ijtc-224	45	2	&	&	CCONJ
ijtc-224	45	3	suryantini	suryantini	PROPN
ijtc-224	45	4	(	(	PUNCT
ijtc-224	45	5	2018	2018	NUM
ijtc-224	45	6	)	)	PUNCT
ijtc-224	45	7	stated	state	VERB
ijtc-224	45	8	that	that	SCONJ
ijtc-224	45	9	a	a	DET
ijtc-224	45	10	special	special	ADJ
ijtc-224	45	11	allocation	allocation	NOUN
ijtc-224	45	12	fund	fund	NOUN
ijtc-224	45	13	is	be	AUX
ijtc-224	45	14	a	a	DET
ijtc-224	45	15	fund	fund	NOUN
ijtc-224	45	16	sourced	source	VERB
ijtc-224	45	17	from	from	ADP
ijtc-224	45	18	the	the	DET
ijtc-224	45	19	state	state	NOUN
ijtc-224	45	20	budget	budget	NOUN
ijtc-224	45	21	for	for	ADP
ijtc-224	45	22	certain	certain	ADJ
ijtc-224	45	23	regions	region	NOUN
ijtc-224	45	24	to	to	PART
ijtc-224	45	25	fund	fund	VERB
ijtc-224	45	26	the	the	DET
ijtc-224	45	27	specific	specific	ADJ
ijtc-224	45	28	needs	need	NOUN
ijtc-224	45	29	that	that	PRON
ijtc-224	45	30	comprise	comprise	VERB
ijtc-224	45	31	the	the	DET
ijtc-224	45	32	regional	regional	ADJ
ijtc-224	45	33	needs	need	NOUN
ijtc-224	45	34	and	and	CCONJ
ijtc-224	45	35	under	under	ADP
ijtc-224	45	36	the	the	DET
ijtc-224	45	37	national	national	ADJ
ijtc-224	45	38	program	program	NOUN
ijtc-224	45	39	.	.	PUNCT
ijtc-224	46	1	this	this	DET
ijtc-224	46	2	funding	funding	NOUN
ijtc-224	46	3	is	be	AUX
ijtc-224	46	4	prioritized	prioritize	VERB
ijtc-224	46	5	for	for	ADP
ijtc-224	46	6	certain	certain	ADJ
ijtc-224	46	7	regions	region	NOUN
ijtc-224	46	8	that	that	PRON
ijtc-224	46	9	meet	meet	VERB
ijtc-224	46	10	the	the	DET
ijtc-224	46	11	criteria	criterion	NOUN
ijtc-224	46	12	for	for	ADP
ijtc-224	46	13	obtaining	obtain	VERB
ijtc-224	46	14	additional	additional	ADJ
ijtc-224	46	15	funds	fund	NOUN
ijtc-224	46	16	from	from	ADP
ijtc-224	46	17	the	the	DET
ijtc-224	46	18	state	state	NOUN
ijtc-224	46	19	government	government	NOUN
ijtc-224	46	20	through	through	ADP
ijtc-224	46	21	the	the	DET
ijtc-224	46	22	special	special	ADJ
ijtc-224	46	23	allocation	allocation	NOUN
ijtc-224	46	24	fund	fund	NOUN
ijtc-224	46	25	.	.	PUNCT
ijtc-224	47	1	special	special	ADJ
ijtc-224	47	2	allocation	allocation	NOUN
ijtc-224	47	3	fund	fund	NOUN
ijtc-224	47	4	,	,	PUNCT
ijtc-224	47	5	which	which	PRON
ijtc-224	47	6	is	be	AUX
ijtc-224	47	7	a	a	DET
ijtc-224	47	8	part	part	NOUN
ijtc-224	47	9	of	of	ADP
ijtc-224	47	10	the	the	DET
ijtc-224	47	11	balanced	balanced	ADJ
ijtc-224	47	12	fund	fund	NOUN
ijtc-224	47	13	,	,	PUNCT
ijtc-224	47	14	is	be	AUX
ijtc-224	47	15	a	a	DET
ijtc-224	47	16	fund	fund	NOUN
ijtc-224	47	17	that	that	PRON
ijtc-224	47	18	comes	come	VERB
ijtc-224	47	19	from	from	ADP
ijtc-224	47	20	the	the	DET
ijtc-224	47	21	allocated	allocate	VERB
ijtc-224	47	22	state	state	NOUN
ijtc-224	47	23	budget	budget	NOUN
ijtc-224	47	24	for	for	ADP
ijtc-224	47	25	the	the	DET
ijtc-224	47	26	region	region	NOUN
ijtc-224	47	27	to	to	PART
ijtc-224	47	28	fund	fund	VERB
ijtc-224	47	29	regional	regional	ADJ
ijtc-224	47	30	needs	need	NOUN
ijtc-224	47	31	in	in	ADP
ijtc-224	47	32	the	the	DET
ijtc-224	47	33	context	context	NOUN
ijtc-224	47	34	of	of	ADP
ijtc-224	47	35	development	development	NOUN
ijtc-224	47	36	implementation	implementation	NOUN
ijtc-224	47	37	(	(	PUNCT
ijtc-224	47	38	syukri	syukri	NOUN
ijtc-224	47	39	&	&	CCONJ
ijtc-224	47	40	hinaya	hinaya	PROPN
ijtc-224	47	41	,	,	PUNCT
ijtc-224	47	42	2019	2019	NUM
ijtc-224	47	43	)	)	PUNCT
ijtc-224	47	44	.	.	PUNCT
ijtc-224	48	1	with	with	ADP
ijtc-224	48	2	the	the	DET
ijtc-224	48	3	allocation	allocation	NOUN
ijtc-224	48	4	of	of	ADP
ijtc-224	48	5	the	the	DET
ijtc-224	48	6	special	special	ADJ
ijtc-224	48	7	allocation	allocation	NOUN
ijtc-224	48	8	fund	fund	NOUN
ijtc-224	48	9	,	,	PUNCT
ijtc-224	48	10	it	it	PRON
ijtc-224	48	11	is	be	AUX
ijtc-224	48	12	expected	expect	VERB
ijtc-224	48	13	that	that	SCONJ
ijtc-224	48	14	it	it	PRON
ijtc-224	48	15	can	can	AUX
ijtc-224	48	16	affect	affect	VERB
ijtc-224	48	17	capital	capital	NOUN
ijtc-224	48	18	expenditure	expenditure	NOUN
ijtc-224	48	19	because	because	SCONJ
ijtc-224	48	20	the	the	DET
ijtc-224	48	21	special	special	ADJ
ijtc-224	48	22	allocation	allocation	NOUN
ijtc-224	48	23	fund	fund	NOUN
ijtc-224	48	24	tends	tend	VERB
ijtc-224	48	25	to	to	PART
ijtc-224	48	26	increase	increase	VERB
ijtc-224	48	27	the	the	DET
ijtc-224	48	28	fixed	fix	VERB
ijtc-224	48	29	assets	asset	NOUN
ijtc-224	48	30	owned	own	VERB
ijtc-224	48	31	by	by	ADP
ijtc-224	48	32	the	the	DET
ijtc-224	48	33	government	government	NOUN
ijtc-224	48	34	to	to	PART
ijtc-224	48	35	improve	improve	VERB
ijtc-224	48	36	public	public	ADJ
ijtc-224	48	37	services	service	NOUN
ijtc-224	48	38	(	(	PUNCT
ijtc-224	48	39	nuarisa	nuarisa	ADJ
ijtc-224	48	40	,	,	PUNCT
ijtc-224	48	41	2013	2013	NUM
ijtc-224	48	42	)	)	PUNCT
ijtc-224	48	43	.	.	PUNCT
ijtc-224	49	1	thus	thus	ADV
ijtc-224	49	2	,	,	PUNCT
ijtc-224	49	3	the	the	DET
ijtc-224	49	4	following	follow	VERB
ijtc-224	49	5	hypothesis	hypothesis	NOUN
ijtc-224	49	6	special	special	ADJ
ijtc-224	49	7	allocation	allocation	NOUN
ijtc-224	49	8	fund	fund	NOUN
ijtc-224	49	9	and	and	CCONJ
ijtc-224	49	10	capital	capital	NOUN
ijtc-224	49	11	expenditure	expenditure	NOUN
ijtc-224	49	12	is	be	AUX
ijtc-224	49	13	proposed	propose	VERB
ijtc-224	49	14	:	:	PUNCT
ijtc-224	49	15	h4	h4	NOUN
ijtc-224	49	16	:	:	PUNCT
ijtc-224	49	17	special	special	ADJ
ijtc-224	49	18	allocation	allocation	NOUN
ijtc-224	49	19	fund	fund	NOUN
ijtc-224	49	20	affects	affect	VERB
ijtc-224	49	21	capital	capital	NOUN
ijtc-224	49	22	expenditure	expenditure	NOUN
ijtc-224	49	23	.	.	PUNCT
ijtc-224	50	1	the	the	DET
ijtc-224	50	2	capital	capital	NOUN
ijtc-224	50	3	expenditure	expenditure	NOUN
ijtc-224	50	4	ratio	ratio	NOUN
ijtc-224	50	5	is	be	AUX
ijtc-224	50	6	used	use	VERB
ijtc-224	50	7	to	to	PART
ijtc-224	50	8	measure	measure	VERB
ijtc-224	50	9	the	the	DET
ijtc-224	50	10	share	share	NOUN
ijtc-224	50	11	of	of	ADP
ijtc-224	50	12	capital	capital	NOUN
ijtc-224	50	13	expenditure	expenditure	NOUN
ijtc-224	50	14	spent	spend	VERB
ijtc-224	50	15	on	on	ADP
ijtc-224	50	16	total	total	ADJ
ijtc-224	50	17	local	local	ADJ
ijtc-224	50	18	expenditure	expenditure	NOUN
ijtc-224	50	19	in	in	ADP
ijtc-224	50	20	providing	provide	VERB
ijtc-224	50	21	the	the	DET
ijtc-224	50	22	services	service	NOUN
ijtc-224	50	23	to	to	ADP
ijtc-224	50	24	the	the	DET
ijtc-224	50	25	public	public	NOUN
ijtc-224	50	26	.	.	PUNCT
ijtc-224	51	1	capital	capital	NOUN
ijtc-224	51	2	expenditure	expenditure	NOUN
ijtc-224	51	3	is	be	AUX
ijtc-224	51	4	a	a	DET
ijtc-224	51	5	type	type	NOUN
ijtc-224	51	6	of	of	ADP
ijtc-224	51	7	expenditures	expenditure	NOUN
ijtc-224	51	8	used	use	VERB
ijtc-224	51	9	for	for	ADP
ijtc-224	51	10	procurement	procurement	NOUN
ijtc-224	51	11	of	of	ADP
ijtc-224	51	12	tangible	tangible	ADJ
ijtc-224	51	13	fixed	fix	VERB
ijtc-224	51	14	assets	asset	NOUN
ijtc-224	51	15	that	that	PRON
ijtc-224	51	16	have	have	VERB
ijtc-224	51	17	the	the	DET
ijtc-224	51	18	benefit	benefit	NOUN
ijtc-224	51	19	of	of	ADP
ijtc-224	51	20	more	more	ADJ
ijtc-224	51	21	than	than	ADP
ijtc-224	51	22	12	12	NUM
ijtc-224	51	23	months	month	NOUN
ijtc-224	51	24	to	to	PART
ijtc-224	51	25	be	be	AUX
ijtc-224	51	26	used	use	VERB
ijtc-224	51	27	in	in	ADP
ijtc-224	51	28	government	government	NOUN
ijtc-224	51	29	activities	activity	NOUN
ijtc-224	51	30	,	,	PUNCT
ijtc-224	51	31	for	for	ADP
ijtc-224	51	32	example	example	NOUN
ijtc-224	51	33	,	,	PUNCT
ijtc-224	51	34	land	land	NOUN
ijtc-224	51	35	purchases	purchase	NOUN
ijtc-224	51	36	,	,	PUNCT
ijtc-224	51	37	building	build	VERB
ijtc-224	51	38	construction	construction	NOUN
ijtc-224	51	39	,	,	PUNCT
ijtc-224	51	40	and	and	CCONJ
ijtc-224	51	41	road	road	NOUN
ijtc-224	51	42	improvements	improvement	NOUN
ijtc-224	51	43	.	.	PUNCT
ijtc-224	52	1	rifai	rifai	NOUN
ijtc-224	52	2	(	(	PUNCT
ijtc-224	52	3	2017	2017	NUM
ijtc-224	52	4	)	)	PUNCT
ijtc-224	52	5	explains	explain	VERB
ijtc-224	52	6	that	that	SCONJ
ijtc-224	52	7	by	by	ADP
ijtc-224	52	8	transferring	transfer	VERB
ijtc-224	52	9	funds	fund	NOUN
ijtc-224	52	10	from	from	ADP
ijtc-224	52	11	the	the	DET
ijtc-224	52	12	state	state	NOUN
ijtc-224	52	13	government	government	NOUN
ijtc-224	52	14	,	,	PUNCT
ijtc-224	52	15	it	it	PRON
ijtc-224	52	16	is	be	AUX
ijtc-224	52	17	expected	expect	VERB
ijtc-224	52	18	that	that	SCONJ
ijtc-224	52	19	the	the	DET
ijtc-224	52	20	local	local	ADJ
ijtc-224	52	21	government	government	NOUN
ijtc-224	52	22	can	can	AUX
ijtc-224	52	23	allocate	allocate	VERB
ijtc-224	52	24	more	more	ADJ
ijtc-224	52	25	of	of	ADP
ijtc-224	52	26	the	the	DET
ijtc-224	52	27	local	local	ADJ
ijtc-224	52	28	own	own	ADJ
ijtc-224	52	29	-	-	PUNCT
ijtc-224	52	30	source	source	NOUN
ijtc-224	52	31	revenue	revenue	NOUN
ijtc-224	52	32	they	they	PRON
ijtc-224	52	33	get	get	VERB
ijtc-224	52	34	to	to	PART
ijtc-224	52	35	fund	fund	VERB
ijtc-224	52	36	the	the	DET
ijtc-224	52	37	capital	capital	NOUN
ijtc-224	52	38	expenditure	expenditure	NOUN
ijtc-224	52	39	in	in	ADP
ijtc-224	52	40	their	their	PRON
ijtc-224	52	41	regions	region	NOUN
ijtc-224	52	42	.	.	PUNCT
ijtc-224	53	1	several	several	ADJ
ijtc-224	53	2	studies	study	NOUN
ijtc-224	53	3	have	have	AUX
ijtc-224	53	4	tried	try	VERB
ijtc-224	53	5	to	to	PART
ijtc-224	53	6	measure	measure	VERB
ijtc-224	53	7	capital	capital	NOUN
ijtc-224	53	8	expenditure	expenditure	NOUN
ijtc-224	53	9	.	.	PUNCT
ijtc-224	54	1	the	the	DET
ijtc-224	54	2	past	past	ADJ
ijtc-224	54	3	studies	study	NOUN
ijtc-224	54	4	(	(	PUNCT
ijtc-224	54	5	juniawan	juniawan	PROPN
ijtc-224	54	6	&	&	CCONJ
ijtc-224	54	7	suryantini	suryantini	PROPN
ijtc-224	54	8	,	,	PUNCT
ijtc-224	54	9	2018	2018	NUM
ijtc-224	54	10	;	;	PUNCT
ijtc-224	54	11	mentayani	mentayani	NOUN
ijtc-224	54	12	&	&	CCONJ
ijtc-224	54	13	rusmanto	rusmanto	NOUN
ijtc-224	54	14	,	,	PUNCT
ijtc-224	54	15	2013	2013	NUM
ijtc-224	54	16	;	;	PUNCT
ijtc-224	54	17	sholikhah	sholikhah	PROPN
ijtc-224	54	18	&	&	CCONJ
ijtc-224	54	19	wahyudin	wahyudin	PROPN
ijtc-224	54	20	,	,	PUNCT
ijtc-224	54	21	2014	2014	NUM
ijtc-224	54	22	;	;	PUNCT
ijtc-224	54	23	nuarisa	nuarisa	ADJ
ijtc-224	54	24	,	,	PUNCT
ijtc-224	54	25	2013	2013	NUM
ijtc-224	54	26	)	)	PUNCT
ijtc-224	54	27	,	,	PUNCT
ijtc-224	54	28	the	the	DET
ijtc-224	54	29	local	local	ADJ
ijtc-224	54	30	own	own	ADJ
ijtc-224	54	31	-	-	PUNCT
ijtc-224	54	32	source	source	NOUN
ijtc-224	54	33	revenue	revenue	NOUN
ijtc-224	54	34	has	have	VERB
ijtc-224	54	35	an	an	DET
ijtc-224	54	36	effect	effect	NOUN
ijtc-224	54	37	on	on	ADP
ijtc-224	54	38	the	the	DET
ijtc-224	54	39	capital	capital	NOUN
ijtc-224	54	40	expenditure	expenditure	NOUN
ijtc-224	54	41	.	.	PUNCT
ijtc-224	55	1	then	then	ADV
ijtc-224	55	2	,	,	PUNCT
ijtc-224	55	3	the	the	DET
ijtc-224	55	4	studies	study	NOUN
ijtc-224	55	5	(	(	PUNCT
ijtc-224	55	6	sholikhah	sholikhah	PROPN
ijtc-224	55	7	&	&	CCONJ
ijtc-224	55	8	wahyudin	wahyudin	PROPN
ijtc-224	55	9	,	,	PUNCT
ijtc-224	55	10	2014	2014	NUM
ijtc-224	55	11	;	;	PUNCT
ijtc-224	55	12	susanti	susanti	PROPN
ijtc-224	55	13	&	&	CCONJ
ijtc-224	55	14	fahlevi	fahlevi	PROPN
ijtc-224	55	15	,	,	PUNCT
ijtc-224	55	16	2016	2016	NUM
ijtc-224	55	17	;	;	PUNCT
ijtc-224	55	18	wandira	wandira	PROPN
ijtc-224	55	19	,	,	PUNCT
ijtc-224	55	20	2013	2013	NUM
ijtc-224	55	21	)	)	PUNCT
ijtc-224	55	22	explained	explain	VERB
ijtc-224	55	23	that	that	SCONJ
ijtc-224	55	24	revenue	revenue	NOUN
ijtc-224	55	25	sharing	sharing	NOUN
ijtc-224	55	26	fund	fund	NOUN
ijtc-224	55	27	affects	affect	VERB
ijtc-224	55	28	capital	capital	NOUN
ijtc-224	55	29	expenditure	expenditure	NOUN
ijtc-224	55	30	.	.	PUNCT
ijtc-224	56	1	the	the	DET
ijtc-224	56	2	other	other	ADJ
ijtc-224	56	3	studies	study	NOUN
ijtc-224	56	4	explained	explain	VERB
ijtc-224	56	5	that	that	SCONJ
ijtc-224	56	6	general	general	ADJ
ijtc-224	56	7	allocation	allocation	NOUN
ijtc-224	56	8	fund	fund	NOUN
ijtc-224	56	9	affects	affect	VERB
ijtc-224	56	10	capital	capital	NOUN
ijtc-224	56	11	expenditure	expenditure	NOUN
ijtc-224	56	12	(	(	PUNCT
ijtc-224	56	13	priambudi	priambudi	NOUN
ijtc-224	56	14	,	,	PUNCT
ijtc-224	56	15	2017	2017	NUM
ijtc-224	56	16	;	;	PUNCT
ijtc-224	56	17	suryani	suryani	PROPN
ijtc-224	56	18	&	&	CCONJ
ijtc-224	56	19	pariani	pariani	PROPN
ijtc-224	56	20	,	,	PUNCT
ijtc-224	56	21	2018	2018	NUM
ijtc-224	56	22	;	;	PUNCT
ijtc-224	56	23	wandira	wandira	PROPN
ijtc-224	56	24	,	,	PUNCT
ijtc-224	56	25	2013	2013	NUM
ijtc-224	56	26	)	)	PUNCT
ijtc-224	56	27	.	.	PUNCT
ijtc-224	57	1	lastly	lastly	ADV
ijtc-224	57	2	,	,	PUNCT
ijtc-224	57	3	the	the	DET
ijtc-224	57	4	study	study	NOUN
ijtc-224	57	5	on	on	ADP
ijtc-224	57	6	a	a	DET
ijtc-224	57	7	factor	factor	NOUN
ijtc-224	57	8	that	that	PRON
ijtc-224	57	9	affected	affect	VERB
ijtc-224	57	10	capital	capital	NOUN
ijtc-224	57	11	expenditure	expenditure	NOUN
ijtc-224	57	12	is	be	AUX
ijtc-224	57	13	special	special	ADJ
ijtc-224	57	14	allocation	allocation	NOUN
ijtc-224	57	15	fund	fund	NOUN
ijtc-224	57	16	,	,	PUNCT
ijtc-224	57	17	and	and	CCONJ
ijtc-224	57	18	the	the	DET
ijtc-224	57	19	result	result	NOUN
ijtc-224	57	20	is	be	AUX
ijtc-224	57	21	special	special	ADJ
ijtc-224	57	22	allocation	allocation	NOUN
ijtc-224	57	23	fund	fund	NOUN
ijtc-224	57	24	affects	affect	VERB
ijtc-224	57	25	capital	capital	NOUN
ijtc-224	57	26	expenditure	expenditure	NOUN
ijtc-224	57	27	(	(	PUNCT
ijtc-224	57	28	nuarisa	nuarisa	ADJ
ijtc-224	57	29	,	,	PUNCT
ijtc-224	57	30	2013	2013	NUM
ijtc-224	57	31	;	;	PUNCT
ijtc-224	57	32	wandira	wandira	PROPN
ijtc-224	57	33	,	,	PUNCT
ijtc-224	57	34	2013	2013	NUM
ijtc-224	57	35	)	)	PUNCT
ijtc-224	57	36	.	.	PUNCT
ijtc-224	58	1	this	this	DET
ijtc-224	58	2	discussion	discussion	NOUN
ijtc-224	58	3	suggests	suggest	VERB
ijtc-224	58	4	that	that	SCONJ
ijtc-224	58	5	the	the	DET
ijtc-224	58	6	link	link	NOUN
ijtc-224	58	7	the	the	DET
ijtc-224	58	8	determinants	determinant	NOUN
ijtc-224	58	9	factors	factor	NOUN
ijtc-224	58	10	of	of	ADP
ijtc-224	58	11	capital	capital	NOUN
ijtc-224	58	12	expenditure	expenditure	NOUN
ijtc-224	58	13	ishak	ishak	NOUN
ijtc-224	58	14	,	,	PUNCT
ijtc-224	58	15	et	et	NOUN
ijtc-224	58	16	.	.	PUNCT
ijtc-224	59	1	al	al	PROPN
ijtc-224	59	2	161	161	NUM
ijtc-224	59	3	|	|	ADV
ijtc-224	59	4	ilomata	ilomata	PROPN
ijtc-224	59	5	international	international	ADJ
ijtc-224	59	6	journal	journal	NOUN
ijtc-224	59	7	of	of	ADP
ijtc-224	59	8	tax	tax	PROPN
ijtc-224	59	9	&	&	CCONJ
ijtc-224	59	10	accounting	accounting	PROPN
ijtc-224	59	11	volume	volume	NOUN
ijtc-224	59	12	2	2	NUM
ijtc-224	59	13	issue	issue	NOUN
ijtc-224	59	14	2	2	NUM
ijtc-224	59	15	,	,	PUNCT
ijtc-224	59	16	april	april	PROPN
ijtc-224	59	17	2021	2021	NUM
ijtc-224	59	18	between	between	ADP
ijtc-224	59	19	local	local	ADJ
ijtc-224	59	20	own	own	ADJ
ijtc-224	59	21	-	-	PUNCT
ijtc-224	59	22	source	source	NOUN
ijtc-224	59	23	revenue	revenue	NOUN
ijtc-224	59	24	,	,	PUNCT
ijtc-224	59	25	revenue	revenue	NOUN
ijtc-224	59	26	-	-	PUNCT
ijtc-224	59	27	sharing	share	VERB
ijtc-224	59	28	fund	fund	NOUN
ijtc-224	59	29	,	,	PUNCT
ijtc-224	59	30	general	general	ADJ
ijtc-224	59	31	allocation	allocation	NOUN
ijtc-224	59	32	fund	fund	NOUN
ijtc-224	59	33	,	,	PUNCT
ijtc-224	59	34	and	and	CCONJ
ijtc-224	59	35	special	special	ADJ
ijtc-224	59	36	allocation	allocation	NOUN
ijtc-224	59	37	fund	fund	NOUN
ijtc-224	59	38	to	to	ADP
ijtc-224	59	39	capital	capital	NOUN
ijtc-224	59	40	expenditure	expenditure	NOUN
ijtc-224	59	41	.	.	PUNCT
ijtc-224	60	1	h5	h5	PROPN
ijtc-224	60	2	:	:	PUNCT
ijtc-224	60	3	the	the	DET
ijtc-224	60	4	relationships	relationship	NOUN
ijtc-224	60	5	between	between	ADP
ijtc-224	60	6	the	the	DET
ijtc-224	60	7	constructs	construct	NOUN
ijtc-224	60	8	tested	test	VERB
ijtc-224	60	9	are	be	AUX
ijtc-224	60	10	significantly	significantly	ADV
ijtc-224	60	11	on	on	ADP
ijtc-224	60	12	capital	capital	NOUN
ijtc-224	60	13	expenditure	expenditure	NOUN
ijtc-224	60	14	.	.	PUNCT
ijtc-224	61	1	methods	method	NOUN
ijtc-224	61	2	the	the	DET
ijtc-224	61	3	population	population	NOUN
ijtc-224	61	4	of	of	ADP
ijtc-224	61	5	this	this	DET
ijtc-224	61	6	research	research	NOUN
ijtc-224	61	7	is	be	AUX
ijtc-224	61	8	the	the	DET
ijtc-224	61	9	provincial	provincial	ADJ
ijtc-224	61	10	government	government	NOUN
ijtc-224	61	11	in	in	ADP
ijtc-224	61	12	indonesia	indonesia	PROPN
ijtc-224	61	13	.	.	PUNCT
ijtc-224	62	1	the	the	DET
ijtc-224	62	2	sampling	sample	VERB
ijtc-224	62	3	technique	technique	NOUN
ijtc-224	62	4	used	use	VERB
ijtc-224	62	5	in	in	ADP
ijtc-224	62	6	this	this	DET
ijtc-224	62	7	research	research	NOUN
ijtc-224	62	8	is	be	AUX
ijtc-224	62	9	nonprobability	nonprobability	NOUN
ijtc-224	62	10	sampling	sample	VERB
ijtc-224	62	11	by	by	ADP
ijtc-224	62	12	using	use	VERB
ijtc-224	62	13	non	non	ADJ
ijtc-224	62	14	-	-	ADJ
ijtc-224	62	15	probability	probability	ADJ
ijtc-224	62	16	sampling	sampling	NOUN
ijtc-224	62	17	and	and	CCONJ
ijtc-224	62	18	the	the	DET
ijtc-224	62	19	sample	sample	NOUN
ijtc-224	62	20	capital	capital	NOUN
ijtc-224	62	21	expenditure	expenditure	NOUN
ijtc-224	62	22	ratio	ratio	NOUN
ijtc-224	62	23	below	below	ADP
ijtc-224	62	24	the	the	DET
ijtc-224	62	25	national	national	ADJ
ijtc-224	62	26	average	average	NOUN
ijtc-224	62	27	.	.	PUNCT
ijtc-224	63	1	in	in	ADP
ijtc-224	63	2	2017	2017	NUM
ijtc-224	63	3	,	,	PUNCT
ijtc-224	63	4	there	there	PRON
ijtc-224	63	5	was	be	VERB
ijtc-224	63	6	14	14	NUM
ijtc-224	63	7	provincial	provincial	ADJ
ijtc-224	63	8	government	government	NOUN
ijtc-224	63	9	that	that	PRON
ijtc-224	63	10	had	have	VERB
ijtc-224	63	11	ratios	ratio	NOUN
ijtc-224	63	12	below	below	ADP
ijtc-224	63	13	the	the	DET
ijtc-224	63	14	average	average	ADJ
ijtc-224	63	15	value	value	NOUN
ijtc-224	63	16	.	.	PUNCT
ijtc-224	64	1	meanwhile	meanwhile	ADV
ijtc-224	64	2	,	,	PUNCT
ijtc-224	64	3	in	in	ADP
ijtc-224	64	4	2018	2018	NUM
ijtc-224	64	5	,	,	PUNCT
ijtc-224	64	6	there	there	PRON
ijtc-224	64	7	was	be	VERB
ijtc-224	64	8	16	16	NUM
ijtc-224	64	9	provincial	provincial	ADJ
ijtc-224	64	10	government	government	NOUN
ijtc-224	64	11	that	that	PRON
ijtc-224	64	12	had	have	VERB
ijtc-224	64	13	ratios	ratio	NOUN
ijtc-224	64	14	below	below	ADP
ijtc-224	64	15	the	the	DET
ijtc-224	64	16	average	average	ADJ
ijtc-224	64	17	value	value	NOUN
ijtc-224	64	18	so	so	ADV
ijtc-224	64	19	sampling	sample	VERB
ijtc-224	64	20	this	this	DET
ijtc-224	64	21	study	study	NOUN
ijtc-224	64	22	23	23	NUM
ijtc-224	64	23	provincial	provincial	ADJ
ijtc-224	64	24	government	government	NOUN
ijtc-224	64	25	.	.	PUNCT
ijtc-224	65	1	the	the	DET
ijtc-224	65	2	research	research	NOUN
ijtc-224	65	3	period	period	NOUN
ijtc-224	65	4	is	be	AUX
ijtc-224	65	5	9	9	NUM
ijtc-224	65	6	years	year	NOUN
ijtc-224	65	7	by	by	ADP
ijtc-224	65	8	using	use	VERB
ijtc-224	65	9	panel	panel	NOUN
ijtc-224	65	10	data	datum	NOUN
ijtc-224	65	11	analysis	analysis	NOUN
ijtc-224	65	12	,	,	PUNCT
ijtc-224	65	13	thus	thus	ADV
ijtc-224	65	14	the	the	DET
ijtc-224	65	15	amount	amount	NOUN
ijtc-224	65	16	of	of	ADP
ijtc-224	65	17	observation	observation	NOUN
ijtc-224	65	18	is	be	AUX
ijtc-224	65	19	230	230	NUM
ijtc-224	65	20	by	by	ADP
ijtc-224	65	21	taking	take	VERB
ijtc-224	65	22	the	the	DET
ijtc-224	65	23	data	datum	NOUN
ijtc-224	65	24	from	from	ADP
ijtc-224	65	25	the	the	DET
ijtc-224	65	26	website	website	NOUN
ijtc-224	65	27	of	of	ADP
ijtc-224	65	28	the	the	DET
ijtc-224	65	29	directorate	directorate	ADJ
ijtc-224	65	30	general	general	NOUN
ijtc-224	65	31	of	of	ADP
ijtc-224	65	32	fiscal	fiscal	ADJ
ijtc-224	65	33	balance	balance	NOUN
ijtc-224	65	34	ministry	ministry	PROPN
ijtc-224	65	35	of	of	ADP
ijtc-224	65	36	finance	finance	NOUN
ijtc-224	65	37	of	of	ADP
ijtc-224	65	38	the	the	DET
ijtc-224	65	39	republic	republic	NOUN
ijtc-224	65	40	of	of	ADP
ijtc-224	65	41	indonesia	indonesia	PROPN
ijtc-224	65	42	.	.	PUNCT
ijtc-224	66	1	in	in	ADP
ijtc-224	66	2	collecting	collect	VERB
ijtc-224	66	3	the	the	DET
ijtc-224	66	4	data	datum	NOUN
ijtc-224	66	5	classified	classify	VERB
ijtc-224	66	6	the	the	DET
ijtc-224	66	7	type	type	NOUN
ijtc-224	66	8	and	and	CCONJ
ijtc-224	66	9	technique	technique	NOUN
ijtc-224	66	10	of	of	ADP
ijtc-224	66	11	data	datum	NOUN
ijtc-224	66	12	collection	collection	NOUN
ijtc-224	66	13	.	.	PUNCT
ijtc-224	67	1	the	the	DET
ijtc-224	67	2	type	type	NOUN
ijtc-224	67	3	of	of	ADP
ijtc-224	67	4	data	datum	NOUN
ijtc-224	67	5	chosen	choose	VERB
ijtc-224	67	6	in	in	ADP
ijtc-224	67	7	this	this	DET
ijtc-224	67	8	research	research	NOUN
ijtc-224	67	9	is	be	AUX
ijtc-224	67	10	secondary	secondary	ADJ
ijtc-224	67	11	data	datum	NOUN
ijtc-224	67	12	and	and	CCONJ
ijtc-224	67	13	the	the	DET
ijtc-224	67	14	data	data	NOUN
ijtc-224	67	15	collection	collection	NOUN
ijtc-224	67	16	technique	technique	NOUN
ijtc-224	67	17	chosen	choose	VERB
ijtc-224	67	18	is	be	AUX
ijtc-224	67	19	documentation	documentation	NOUN
ijtc-224	67	20	technique	technique	NOUN
ijtc-224	67	21	.	.	PUNCT
ijtc-224	68	1	as	as	SCONJ
ijtc-224	68	2	seen	see	VERB
ijtc-224	68	3	from	from	ADP
ijtc-224	68	4	the	the	DET
ijtc-224	68	5	period	period	NOUN
ijtc-224	68	6	of	of	ADP
ijtc-224	68	7	data	datum	NOUN
ijtc-224	68	8	collecting	collecting	NOUN
ijtc-224	68	9	,	,	PUNCT
ijtc-224	68	10	it	it	PRON
ijtc-224	68	11	is	be	AUX
ijtc-224	68	12	time	time	NOUN
ijtc-224	68	13	-	-	PUNCT
ijtc-224	68	14	series	series	NOUN
ijtc-224	68	15	data	datum	NOUN
ijtc-224	68	16	,	,	PUNCT
ijtc-224	68	17	which	which	PRON
ijtc-224	68	18	is	be	AUX
ijtc-224	68	19	the	the	DET
ijtc-224	68	20	data	datum	NOUN
ijtc-224	68	21	that	that	PRON
ijtc-224	68	22	had	have	AUX
ijtc-224	68	23	been	be	AUX
ijtc-224	68	24	collected	collect	VERB
ijtc-224	68	25	for	for	ADP
ijtc-224	68	26	years	year	NOUN
ijtc-224	68	27	starting	start	VERB
ijtc-224	68	28	from	from	ADP
ijtc-224	68	29	2010	2010	NUM
ijtc-224	68	30	to	to	ADP
ijtc-224	68	31	2019	2019	NUM
ijtc-224	68	32	.	.	PUNCT
ijtc-224	69	1	data	datum	NOUN
ijtc-224	69	2	normality	normality	NOUN
ijtc-224	69	3	has	have	AUX
ijtc-224	69	4	become	become	VERB
ijtc-224	69	5	the	the	DET
ijtc-224	69	6	main	main	ADJ
ijtc-224	69	7	requirement	requirement	NOUN
ijtc-224	69	8	in	in	ADP
ijtc-224	69	9	this	this	DET
ijtc-224	69	10	research	research	NOUN
ijtc-224	69	11	.	.	PUNCT
ijtc-224	70	1	it	it	PRON
ijtc-224	70	2	is	be	AUX
ijtc-224	70	3	tested	test	VERB
ijtc-224	70	4	with	with	ADP
ijtc-224	70	5	the	the	DET
ijtc-224	70	6	kolmogorov	kolmogorov	ADJ
ijtc-224	70	7	-	-	PUNCT
ijtc-224	70	8	smirnov	smirnov	ADJ
ijtc-224	70	9	test	test	NOUN
ijtc-224	70	10	.	.	PUNCT
ijtc-224	71	1	if	if	SCONJ
ijtc-224	71	2	the	the	DET
ijtc-224	71	3	data	datum	NOUN
ijtc-224	71	4	generated	generate	VERB
ijtc-224	71	5	is	be	AUX
ijtc-224	71	6	not	not	PART
ijtc-224	71	7	normal	normal	ADJ
ijtc-224	71	8	,	,	PUNCT
ijtc-224	71	9	this	this	PRON
ijtc-224	71	10	means	mean	VERB
ijtc-224	71	11	that	that	SCONJ
ijtc-224	71	12	the	the	DET
ijtc-224	71	13	requirement	requirement	NOUN
ijtc-224	71	14	has	have	AUX
ijtc-224	71	15	not	not	PART
ijtc-224	71	16	been	be	AUX
ijtc-224	71	17	met	meet	VERB
ijtc-224	71	18	,	,	PUNCT
ijtc-224	71	19	so	so	CCONJ
ijtc-224	71	20	the	the	DET
ijtc-224	71	21	next	next	ADJ
ijtc-224	71	22	step	step	NOUN
ijtc-224	71	23	is	be	AUX
ijtc-224	71	24	adjusting	adjust	VERB
ijtc-224	71	25	the	the	DET
ijtc-224	71	26	data	datum	NOUN
ijtc-224	71	27	by	by	ADP
ijtc-224	71	28	changing	change	VERB
ijtc-224	71	29	it	it	PRON
ijtc-224	71	30	in	in	ADP
ijtc-224	71	31	the	the	DET
ijtc-224	71	32	z	z	NOUN
ijtc-224	71	33	-	-	PUNCT
ijtc-224	71	34	score	score	NOUN
ijtc-224	71	35	(	(	PUNCT
ijtc-224	71	36	oneill	oneill	NOUN
ijtc-224	71	37	&	&	CCONJ
ijtc-224	71	38	stern	stern	ADJ
ijtc-224	71	39	,	,	PUNCT
ijtc-224	71	40	2012	2012	NUM
ijtc-224	71	41	;	;	PUNCT
ijtc-224	71	42	tasdan	tasdan	PROPN
ijtc-224	71	43	&	&	CCONJ
ijtc-224	71	44	yeniay	yeniay	PROPN
ijtc-224	71	45	,	,	PUNCT
ijtc-224	71	46	2014	2014	NUM
ijtc-224	71	47	)	)	PUNCT
ijtc-224	71	48	.	.	PUNCT
ijtc-224	72	1	the	the	DET
ijtc-224	72	2	multiple	multiple	ADJ
ijtc-224	72	3	regression	regression	NOUN
ijtc-224	72	4	equation	equation	NOUN
ijtc-224	72	5	models	model	NOUN
ijtc-224	72	6	as	as	SCONJ
ijtc-224	72	7	follows	follow	VERB
ijtc-224	72	8	:	:	PUNCT
ijtc-224	72	9	capital	capital	NOUN
ijtc-224	72	10	expenditure	expenditure	NOUN
ijtc-224	72	11	=	=	PUNCT
ijtc-224	72	12	α	α	NOUN
ijtc-224	72	13	1	1	NUM
ijtc-224	73	1	+	+	CCONJ
ijtc-224	73	2	β	β	X
ijtc-224	73	3	1	1	NUM
ijtc-224	73	4	local	local	ADJ
ijtc-224	73	5	own	own	ADJ
ijtc-224	73	6	-	-	PUNCT
ijtc-224	73	7	source	source	NOUN
ijtc-224	73	8	revenue	revenue	NOUN
ijtc-224	73	9	+	+	CCONJ
ijtc-224	73	10	β	β	SYM
ijtc-224	73	11	2	2	NUM
ijtc-224	73	12	revenue	revenue	NOUN
ijtc-224	73	13	sharing	sharing	NOUN
ijtc-224	73	14	fund	fund	NOUN
ijtc-224	73	15	+	+	CCONJ
ijtc-224	73	16	β	β	PROPN
ijtc-224	73	17	3	3	NUM
ijtc-224	73	18	general	general	ADJ
ijtc-224	73	19	allocation	allocation	NOUN
ijtc-224	73	20	fund	fund	NOUN
ijtc-224	73	21	+	+	CCONJ
ijtc-224	73	22	β	β	X
ijtc-224	73	23	4	4	NUM
ijtc-224	73	24	special	special	ADJ
ijtc-224	73	25	allocation	allocation	NOUN
ijtc-224	73	26	fund	fund	NOUN
ijtc-224	73	27	+	+	CCONJ
ijtc-224	73	28	ε	ε	PROPN
ijtc-224	73	29	1	1	NUM
ijtc-224	73	30	the	the	DET
ijtc-224	73	31	classic	classic	ADJ
ijtc-224	73	32	assumption	assumption	NOUN
ijtc-224	73	33	test	test	NOUN
ijtc-224	73	34	started	start	VERB
ijtc-224	73	35	with	with	ADP
ijtc-224	73	36	testing	test	VERB
ijtc-224	73	37	the	the	DET
ijtc-224	73	38	model	model	NOUN
ijtc-224	73	39	normality	normality	NOUN
ijtc-224	73	40	to	to	PART
ijtc-224	73	41	analyze	analyze	VERB
ijtc-224	73	42	whether	whether	SCONJ
ijtc-224	73	43	the	the	DET
ijtc-224	73	44	regression	regression	NOUN
ijtc-224	73	45	model	model	NOUN
ijtc-224	73	46	will	will	AUX
ijtc-224	73	47	be	be	AUX
ijtc-224	73	48	normally	normally	ADV
ijtc-224	73	49	distributed	distribute	VERB
ijtc-224	73	50	or	or	CCONJ
ijtc-224	73	51	close	close	ADJ
ijtc-224	73	52	to	to	ADP
ijtc-224	73	53	normal	normal	ADJ
ijtc-224	73	54	.	.	PUNCT
ijtc-224	74	1	then	then	ADV
ijtc-224	74	2	,	,	PUNCT
ijtc-224	74	3	the	the	DET
ijtc-224	74	4	existence	existence	NOUN
ijtc-224	74	5	of	of	ADP
ijtc-224	74	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-224	74	7	in	in	ADP
ijtc-224	74	8	the	the	DET
ijtc-224	74	9	data	datum	NOUN
ijtc-224	74	10	can	can	AUX
ijtc-224	74	11	be	be	AUX
ijtc-224	74	12	tested	test	VERB
ijtc-224	74	13	with	with	ADP
ijtc-224	74	14	the	the	DET
ijtc-224	74	15	glejser	glejser	PROPN
ijtc-224	74	16	test	test	NOUN
ijtc-224	74	17	(	(	PUNCT
ijtc-224	74	18	gujarati	gujarati	PROPN
ijtc-224	74	19	,	,	PUNCT
ijtc-224	74	20	2004	2004	NUM
ijtc-224	74	21	;	;	PUNCT
ijtc-224	74	22	priyatno	priyatno	PROPN
ijtc-224	74	23	,	,	PUNCT
ijtc-224	74	24	2014	2014	NUM
ijtc-224	74	25	)	)	PUNCT
ijtc-224	74	26	.	.	PUNCT
ijtc-224	75	1	besides	besides	ADV
ijtc-224	75	2	,	,	PUNCT
ijtc-224	75	3	we	we	PRON
ijtc-224	75	4	used	use	VERB
ijtc-224	75	5	the	the	DET
ijtc-224	75	6	multicollinearity	multicollinearity	NOUN
ijtc-224	75	7	test	test	NOUN
ijtc-224	75	8	to	to	PART
ijtc-224	75	9	identify	identify	VERB
ijtc-224	75	10	whether	whether	SCONJ
ijtc-224	75	11	the	the	DET
ijtc-224	75	12	independent	independent	ADJ
ijtc-224	75	13	variables	variable	NOUN
ijtc-224	75	14	have	have	VERB
ijtc-224	75	15	a	a	DET
ijtc-224	75	16	mutual	mutual	ADJ
ijtc-224	75	17	correlation	correlation	NOUN
ijtc-224	75	18	or	or	CCONJ
ijtc-224	75	19	not	not	PART
ijtc-224	75	20	.	.	PUNCT
ijtc-224	76	1	if	if	SCONJ
ijtc-224	76	2	the	the	DET
ijtc-224	76	3	tolerance	tolerance	NOUN
ijtc-224	76	4	value	value	NOUN
ijtc-224	76	5	more	more	ADJ
ijtc-224	76	6	than	than	ADP
ijtc-224	76	7	0.10	0.10	NUM
ijtc-224	76	8	and	and	CCONJ
ijtc-224	76	9	the	the	DET
ijtc-224	76	10	vif	vif	NOUN
ijtc-224	76	11	does	do	AUX
ijtc-224	76	12	not	not	PART
ijtc-224	76	13	reach	reach	VERB
ijtc-224	76	14	10	10	NUM
ijtc-224	76	15	,	,	PUNCT
ijtc-224	76	16	so	so	CCONJ
ijtc-224	76	17	there	there	PRON
ijtc-224	76	18	is	be	VERB
ijtc-224	76	19	no	no	DET
ijtc-224	76	20	multicollinearity	multicollinearity	NOUN
ijtc-224	76	21	between	between	ADP
ijtc-224	76	22	independent	independent	ADJ
ijtc-224	76	23	variables	variable	NOUN
ijtc-224	76	24	.	.	PUNCT
ijtc-224	77	1	the	the	DET
ijtc-224	77	2	autocorrelation	autocorrelation	NOUN
ijtc-224	77	3	test	test	NOUN
ijtc-224	77	4	is	be	AUX
ijtc-224	77	5	a	a	DET
ijtc-224	77	6	measure	measure	NOUN
ijtc-224	77	7	for	for	ADP
ijtc-224	77	8	determining	determine	VERB
ijtc-224	77	9	the	the	DET
ijtc-224	77	10	existence	existence	NOUN
ijtc-224	77	11	of	of	ADP
ijtc-224	77	12	autocorrelation	autocorrelation	NOUN
ijtc-224	77	13	problem	problem	NOUN
ijtc-224	77	14	using	use	VERB
ijtc-224	77	15	durbin	durbin	NOUN
ijtc-224	77	16	-	-	PUNCT
ijtc-224	77	17	watson	watson	NOUN
ijtc-224	77	18	(	(	PUNCT
ijtc-224	77	19	dw	dw	PROPN
ijtc-224	77	20	)	)	PUNCT
ijtc-224	77	21	if	if	SCONJ
ijtc-224	77	22	du	du	PROPN
ijtc-224	77	23	<	<	NOUN
ijtc-224	77	24	dw<4	dw<4	PROPN
ijtc-224	77	25	-	-	PUNCT
ijtc-224	77	26	dl	dl	PROPN
ijtc-224	77	27	,	,	PUNCT
ijtc-224	77	28	so	so	SCONJ
ijtc-224	77	29	the	the	DET
ijtc-224	77	30	autocorrelation	autocorrelation	NOUN
ijtc-224	77	31	on	on	ADP
ijtc-224	77	32	the	the	DET
ijtc-224	77	33	regression	regression	NOUN
ijtc-224	77	34	model	model	NOUN
ijtc-224	77	35	is	be	AUX
ijtc-224	77	36	not	not	PART
ijtc-224	77	37	available	available	ADJ
ijtc-224	77	38	(	(	PUNCT
ijtc-224	77	39	ghozali	ghozali	ADJ
ijtc-224	77	40	,	,	PUNCT
ijtc-224	77	41	2016	2016	NUM
ijtc-224	77	42	;	;	PUNCT
ijtc-224	77	43	priyatno	priyatno	PROPN
ijtc-224	77	44	,	,	PUNCT
ijtc-224	77	45	2014	2014	NUM
ijtc-224	77	46	)	)	PUNCT
ijtc-224	77	47	.	.	PUNCT
ijtc-224	78	1	the	the	DET
ijtc-224	78	2	structural	structural	ADJ
ijtc-224	78	3	equation	equation	NOUN
ijtc-224	78	4	or	or	CCONJ
ijtc-224	78	5	also	also	ADV
ijtc-224	78	6	called	call	VERB
ijtc-224	78	7	structural	structural	ADJ
ijtc-224	78	8	model	model	NOUN
ijtc-224	78	9	is	be	AUX
ijtc-224	78	10	if	if	SCONJ
ijtc-224	78	11	each	each	PRON
ijtc-224	78	12	of	of	ADP
ijtc-224	78	13	dependent	dependent	ADJ
ijtc-224	78	14	variable	variable	NOUN
ijtc-224	78	15	(	(	PUNCT
ijtc-224	78	16	y	y	NOUN
ijtc-224	78	17	)	)	PUNCT
ijtc-224	78	18	circumstances	circumstance	NOUN
ijtc-224	78	19	uniquely	uniquely	ADV
ijtc-224	78	20	are	be	AUX
ijtc-224	78	21	determined	determine	VERB
ijtc-224	78	22	by	by	ADP
ijtc-224	78	23	a	a	DET
ijtc-224	78	24	set	set	NOUN
ijtc-224	78	25	of	of	ADP
ijtc-224	78	26	an	an	DET
ijtc-224	78	27	independent	independent	ADJ
ijtc-224	78	28	variable	variable	NOUN
ijtc-224	78	29	(	(	PUNCT
ijtc-224	78	30	x	x	NOUN
ijtc-224	78	31	)	)	PUNCT
ijtc-224	78	32	.	.	PUNCT
ijtc-224	79	1	hypothesis	hypothesis	NOUN
ijtc-224	79	2	testing	testing	NOUN
ijtc-224	79	3	can	can	AUX
ijtc-224	79	4	use	use	VERB
ijtc-224	79	5	the	the	DET
ijtc-224	79	6	f	f	NOUN
ijtc-224	79	7	-	-	PUNCT
ijtc-224	79	8	test	test	NOUN
ijtc-224	79	9	and	and	CCONJ
ijtc-224	79	10	the	the	DET
ijtc-224	79	11	t	t	NOUN
ijtc-224	79	12	-	-	PUNCT
ijtc-224	79	13	test	test	NOUN
ijtc-224	79	14	.	.	PUNCT
ijtc-224	80	1	f	f	X
ijtc-224	80	2	-	-	PUNCT
ijtc-224	80	3	test	test	NOUN
ijtc-224	80	4	is	be	AUX
ijtc-224	80	5	used	use	VERB
ijtc-224	80	6	for	for	ADP
ijtc-224	80	7	testing	test	VERB
ijtc-224	80	8	the	the	DET
ijtc-224	80	9	influence	influence	NOUN
ijtc-224	80	10	of	of	ADP
ijtc-224	80	11	independent	independent	ADJ
ijtc-224	80	12	variables	variable	NOUN
ijtc-224	80	13	on	on	ADP
ijtc-224	80	14	dependent	dependent	ADJ
ijtc-224	80	15	variables	variable	NOUN
ijtc-224	80	16	simultaneously	simultaneously	ADV
ijtc-224	80	17	.	.	PUNCT
ijtc-224	81	1	gujarati	gujarati	PROPN
ijtc-224	81	2	(	(	PUNCT
ijtc-224	81	3	2004	2004	NUM
ijtc-224	81	4	)	)	PUNCT
ijtc-224	81	5	states	state	VERB
ijtc-224	81	6	that	that	SCONJ
ijtc-224	81	7	the	the	DET
ijtc-224	81	8	t	t	PROPN
ijtc-224	81	9	-	-	PUNCT
ijtc-224	81	10	test	test	NOUN
ijtc-224	81	11	is	be	AUX
ijtc-224	81	12	used	use	VERB
ijtc-224	81	13	for	for	ADP
ijtc-224	81	14	determining	determine	VERB
ijtc-224	81	15	whether	whether	SCONJ
ijtc-224	81	16	the	the	DET
ijtc-224	81	17	independent	independent	ADJ
ijtc-224	81	18	variables	variable	NOUN
ijtc-224	81	19	partially	partially	ADV
ijtc-224	81	20	affecting	affect	VERB
ijtc-224	81	21	the	the	DET
ijtc-224	81	22	dependent	dependent	ADJ
ijtc-224	81	23	variable	variable	NOUN
ijtc-224	81	24	or	or	CCONJ
ijtc-224	81	25	not	not	PART
ijtc-224	81	26	.	.	PUNCT
ijtc-224	82	1	to	to	PART
ijtc-224	82	2	determine	determine	VERB
ijtc-224	82	3	how	how	SCONJ
ijtc-224	82	4	much	much	ADJ
ijtc-224	82	5	the	the	DET
ijtc-224	82	6	proportion	proportion	NOUN
ijtc-224	82	7	of	of	ADP
ijtc-224	82	8	the	the	DET
ijtc-224	82	9	variance	variance	NOUN
ijtc-224	82	10	value	value	NOUN
ijtc-224	82	11	in	in	ADP
ijtc-224	82	12	the	the	DET
ijtc-224	82	13	independent	independent	ADJ
ijtc-224	82	14	x	x	PRON
ijtc-224	82	15	variable	variable	ADJ
ijtc-224	82	16	defines	define	VERB
ijtc-224	82	17	the	the	DET
ijtc-224	82	18	variance	variance	NOUN
ijtc-224	82	19	value	value	NOUN
ijtc-224	82	20	in	in	ADP
ijtc-224	82	21	the	the	DET
ijtc-224	82	22	y	y	PROPN
ijtc-224	82	23	variable	variable	NOUN
ijtc-224	82	24	,	,	PUNCT
ijtc-224	82	25	it	it	PRON
ijtc-224	82	26	can	can	AUX
ijtc-224	82	27	be	be	AUX
ijtc-224	82	28	known	know	VERB
ijtc-224	82	29	through	through	ADP
ijtc-224	82	30	the	the	DET
ijtc-224	82	31	coefficient	coefficient	NOUN
ijtc-224	82	32	of	of	ADP
ijtc-224	82	33	determination	determination	NOUN
ijtc-224	82	34	(	(	PUNCT
ijtc-224	82	35	r2	r2	PROPN
ijtc-224	82	36	)	)	PUNCT
ijtc-224	82	37	.	.	PUNCT
ijtc-224	83	1	as	as	SCONJ
ijtc-224	83	2	stated	state	VERB
ijtc-224	83	3	by	by	ADP
ijtc-224	83	4	gujarati	gujarati	PROPN
ijtc-224	83	5	(	(	PUNCT
ijtc-224	83	6	2004	2004	NUM
ijtc-224	83	7	)	)	PUNCT
ijtc-224	83	8	that	that	SCONJ
ijtc-224	83	9	r2	r2	PROPN
ijtc-224	83	10	can	can	AUX
ijtc-224	83	11	be	be	AUX
ijtc-224	83	12	used	use	VERB
ijtc-224	83	13	for	for	ADP
ijtc-224	83	14	finding	find	VERB
ijtc-224	83	15	out	out	ADP
ijtc-224	83	16	the	the	DET
ijtc-224	83	17	proportion	proportion	NOUN
ijtc-224	83	18	of	of	ADP
ijtc-224	83	19	donations	donation	NOUN
ijtc-224	83	20	from	from	ADP
ijtc-224	83	21	independent	independent	ADJ
ijtc-224	83	22	variable	variable	NOUN
ijtc-224	83	23	towards	towards	ADP
ijtc-224	83	24	dependent	dependent	ADJ
ijtc-224	83	25	variable	variable	NOUN
ijtc-224	83	26	.	.	PUNCT
ijtc-224	84	1	the	the	DET
ijtc-224	84	2	coefficient	coefficient	NOUN
ijtc-224	84	3	of	of	ADP
ijtc-224	84	4	determination	determination	NOUN
ijtc-224	84	5	aims	aim	VERB
ijtc-224	84	6	to	to	PART
ijtc-224	84	7	measure	measure	VERB
ijtc-224	84	8	the	the	DET
ijtc-224	84	9	simultaneous	simultaneous	ADJ
ijtc-224	84	10	influence	influence	NOUN
ijtc-224	84	11	of	of	ADP
ijtc-224	84	12	the	the	DET
ijtc-224	84	13	x	x	ADJ
ijtc-224	84	14	variable	variable	NOUN
ijtc-224	84	15	on	on	ADP
ijtc-224	84	16	the	the	DET
ijtc-224	84	17	y	y	PROPN
ijtc-224	84	18	variable	variable	NOUN
ijtc-224	84	19	.	.	PUNCT
ijtc-224	85	1	the	the	DET
ijtc-224	85	2	coefficient	coefficient	NOUN
ijtc-224	85	3	of	of	ADP
ijtc-224	85	4	determination	determination	NOUN
ijtc-224	85	5	is	be	AUX
ijtc-224	85	6	between	between	ADP
ijtc-224	85	7	0	0	NUM
ijtc-224	85	8	and	and	CCONJ
ijtc-224	85	9	1	1	NUM
ijtc-224	85	10	.	.	X
ijtc-224	86	1	if	if	SCONJ
ijtc-224	86	2	the	the	DET
ijtc-224	86	3	r2	r2	PROPN
ijtc-224	86	4	approaches	approach	VERB
ijtc-224	86	5	1	1	NUM
ijtc-224	86	6	,	,	PUNCT
ijtc-224	86	7	this	this	PRON
ijtc-224	86	8	means	mean	VERB
ijtc-224	86	9	the	the	DET
ijtc-224	86	10	independent	independent	ADJ
ijtc-224	86	11	x	x	PRON
ijtc-224	86	12	variable	variable	ADJ
ijtc-224	86	13	increasingly	increasingly	ADV
ijtc-224	86	14	influential	influential	ADJ
ijtc-224	86	15	in	in	ADP
ijtc-224	86	16	defining	define	VERB
ijtc-224	86	17	the	the	DET
ijtc-224	86	18	dependent	dependent	ADJ
ijtc-224	86	19	y	y	PROPN
ijtc-224	86	20	variable	variable	NOUN
ijtc-224	86	21	.	.	PUNCT
ijtc-224	87	1	otherwise	otherwise	ADV
ijtc-224	87	2	,	,	PUNCT
ijtc-224	87	3	if	if	SCONJ
ijtc-224	87	4	the	the	DET
ijtc-224	87	5	r2	r2	PROPN
ijtc-224	87	6	approaches	approach	VERB
ijtc-224	87	7	0	0	NUM
ijtc-224	87	8	,	,	PUNCT
ijtc-224	87	9	this	this	PRON
ijtc-224	87	10	means	mean	VERB
ijtc-224	87	11	the	the	DET
ijtc-224	87	12	independent	independent	ADJ
ijtc-224	87	13	x	x	INTJ
ijtc-224	87	14	variable	variable	NOUN
ijtc-224	87	15	’s	’s	PART
ijtc-224	87	16	influence	influence	NOUN
ijtc-224	87	17	on	on	ADP
ijtc-224	87	18	the	the	DET
ijtc-224	87	19	independent	independent	ADJ
ijtc-224	87	20	y	y	PROPN
ijtc-224	87	21	variable	variable	NOUN
ijtc-224	87	22	.	.	PUNCT
ijtc-224	88	1	the	the	DET
ijtc-224	88	2	determinants	determinant	NOUN
ijtc-224	88	3	factors	factor	NOUN
ijtc-224	88	4	of	of	ADP
ijtc-224	88	5	capital	capital	NOUN
ijtc-224	88	6	expenditure	expenditure	NOUN
ijtc-224	88	7	ishak	ishak	NOUN
ijtc-224	88	8	,	,	PUNCT
ijtc-224	88	9	et	et	NOUN
ijtc-224	88	10	.	.	PUNCT
ijtc-224	89	1	al	al	PROPN
ijtc-224	89	2	162	162	NUM
ijtc-224	90	1	|	|	ADV
ijtc-224	90	2	ilomata	ilomata	PROPN
ijtc-224	90	3	international	international	ADJ
ijtc-224	90	4	journal	journal	NOUN
ijtc-224	90	5	of	of	ADP
ijtc-224	90	6	tax	tax	PROPN
ijtc-224	90	7	&	&	CCONJ
ijtc-224	90	8	accounting	accounting	PROPN
ijtc-224	90	9	volume	volume	NOUN
ijtc-224	90	10	2	2	NUM
ijtc-224	90	11	issue	issue	NOUN
ijtc-224	90	12	2	2	NUM
ijtc-224	90	13	,	,	PUNCT
ijtc-224	90	14	april	april	PROPN
ijtc-224	90	15	2021	2021	NUM
ijtc-224	90	16	in	in	ADP
ijtc-224	90	17	testing	test	VERB
ijtc-224	90	18	the	the	DET
ijtc-224	90	19	relevance	relevance	NOUN
ijtc-224	90	20	of	of	ADP
ijtc-224	90	21	the	the	DET
ijtc-224	90	22	capital	capital	NOUN
ijtc-224	90	23	expenditure	expenditure	NOUN
ijtc-224	90	24	determinant	determinant	ADJ
ijtc-224	90	25	,	,	PUNCT
ijtc-224	90	26	it	it	PRON
ijtc-224	90	27	is	be	AUX
ijtc-224	90	28	using	use	VERB
ijtc-224	90	29	a	a	DET
ijtc-224	90	30	statistical	statistical	ADJ
ijtc-224	90	31	test	test	NOUN
ijtc-224	90	32	(	(	PUNCT
ijtc-224	90	33	ghozali	ghozali	PROPN
ijtc-224	90	34	,	,	PUNCT
ijtc-224	90	35	2016	2016	NUM
ijtc-224	90	36	;	;	PUNCT
ijtc-224	90	37	gujarati	gujarati	PROPN
ijtc-224	90	38	,	,	PUNCT
ijtc-224	90	39	2004	2004	NUM
ijtc-224	90	40	;	;	PUNCT
ijtc-224	90	41	sekaran	sekaran	NOUN
ijtc-224	90	42	&	&	CCONJ
ijtc-224	90	43	bougie	bougie	PROPN
ijtc-224	90	44	,	,	PUNCT
ijtc-224	90	45	2016	2016	NUM
ijtc-224	90	46	)	)	PUNCT
ijtc-224	90	47	.	.	PUNCT
ijtc-224	91	1	the	the	DET
ijtc-224	91	2	test	test	NOUN
ijtc-224	91	3	used	use	VERB
ijtc-224	91	4	is	be	AUX
ijtc-224	91	5	the	the	DET
ijtc-224	91	6	one	one	NUM
ijtc-224	91	7	-	-	PUNCT
ijtc-224	91	8	tailed	tail	VERB
ijtc-224	91	9	test	test	NOUN
ijtc-224	91	10	.	.	PUNCT
ijtc-224	92	1	the	the	DET
ijtc-224	92	2	criteria	criterion	NOUN
ijtc-224	92	3	of	of	ADP
ijtc-224	92	4	testing	testing	NOUN
ijtc-224	92	5	are	be	AUX
ijtc-224	92	6	if	if	SCONJ
ijtc-224	92	7	p	p	NOUN
ijtc-224	92	8	-	-	PUNCT
ijtc-224	92	9	value	value	NOUN
ijtc-224	92	10	<	<	X
ijtc-224	92	11	0.05	0.05	NUM
ijtc-224	92	12	,	,	PUNCT
ijtc-224	92	13	this	this	PRON
ijtc-224	92	14	means	mean	VERB
ijtc-224	92	15	the	the	DET
ijtc-224	92	16	capital	capital	NOUN
ijtc-224	92	17	expenditure	expenditure	NOUN
ijtc-224	92	18	of	of	ADP
ijtc-224	92	19	the	the	DET
ijtc-224	92	20	provincial	provincial	ADJ
ijtc-224	92	21	government	government	NOUN
ijtc-224	92	22	is	be	AUX
ijtc-224	92	23	not	not	PART
ijtc-224	92	24	relevant	relevant	ADJ
ijtc-224	92	25	with	with	ADP
ijtc-224	92	26	local	local	ADJ
ijtc-224	92	27	own	own	ADJ
ijtc-224	92	28	-	-	PUNCT
ijtc-224	92	29	source	source	NOUN
ijtc-224	92	30	revenue	revenue	NOUN
ijtc-224	92	31	,	,	PUNCT
ijtc-224	92	32	revenue	revenue	NOUN
ijtc-224	92	33	-	-	PUNCT
ijtc-224	92	34	sharing	share	VERB
ijtc-224	92	35	fund	fund	NOUN
ijtc-224	92	36	,	,	PUNCT
ijtc-224	92	37	general	general	ADJ
ijtc-224	92	38	allocation	allocation	NOUN
ijtc-224	92	39	fund	fund	NOUN
ijtc-224	92	40	,	,	PUNCT
ijtc-224	92	41	and	and	CCONJ
ijtc-224	92	42	special	special	ADJ
ijtc-224	92	43	allocation	allocation	NOUN
ijtc-224	92	44	fund	fund	NOUN
ijtc-224	92	45	.	.	PUNCT
ijtc-224	93	1	otherwise	otherwise	ADV
ijtc-224	93	2	,	,	PUNCT
ijtc-224	93	3	if	if	SCONJ
ijtc-224	93	4	p	p	NOUN
ijtc-224	93	5	-	-	PUNCT
ijtc-224	93	6	value	value	NOUN
ijtc-224	93	7	>	>	NOUN
ijtc-224	93	8	0.05	0.05	NUM
ijtc-224	93	9	this	this	PRON
ijtc-224	93	10	means	mean	VERB
ijtc-224	93	11	the	the	DET
ijtc-224	93	12	capital	capital	NOUN
ijtc-224	93	13	expenditure	expenditure	NOUN
ijtc-224	93	14	of	of	ADP
ijtc-224	93	15	the	the	DET
ijtc-224	93	16	provincial	provincial	ADJ
ijtc-224	93	17	government	government	NOUN
ijtc-224	93	18	is	be	AUX
ijtc-224	93	19	relevant	relevant	ADJ
ijtc-224	93	20	with	with	ADP
ijtc-224	93	21	local	local	ADJ
ijtc-224	93	22	own	own	ADJ
ijtc-224	93	23	-	-	PUNCT
ijtc-224	93	24	source	source	NOUN
ijtc-224	93	25	revenue	revenue	NOUN
ijtc-224	93	26	,	,	PUNCT
ijtc-224	93	27	revenuesharing	revenuesharing	NOUN
ijtc-224	93	28	fund	fund	NOUN
ijtc-224	93	29	,	,	PUNCT
ijtc-224	93	30	general	general	ADJ
ijtc-224	93	31	allocation	allocation	NOUN
ijtc-224	93	32	fund	fund	NOUN
ijtc-224	93	33	,	,	PUNCT
ijtc-224	93	34	and	and	CCONJ
ijtc-224	93	35	special	special	ADJ
ijtc-224	93	36	allocation	allocation	NOUN
ijtc-224	93	37	fund	fund	NOUN
ijtc-224	93	38	.	.	PUNCT
ijtc-224	94	1	results	result	NOUN
ijtc-224	94	2	and	and	CCONJ
ijtc-224	94	3	discussion	discussion	NOUN
ijtc-224	94	4	normality	normality	NOUN
ijtc-224	94	5	testing	testing	NOUN
ijtc-224	94	6	is	be	AUX
ijtc-224	94	7	useful	useful	ADJ
ijtc-224	94	8	for	for	ADP
ijtc-224	94	9	examining	examine	VERB
ijtc-224	94	10	whether	whether	SCONJ
ijtc-224	94	11	the	the	DET
ijtc-224	94	12	data	datum	NOUN
ijtc-224	94	13	is	be	AUX
ijtc-224	94	14	normally	normally	ADV
ijtc-224	94	15	distributed	distribute	VERB
ijtc-224	94	16	or	or	CCONJ
ijtc-224	94	17	outside	outside	ADP
ijtc-224	94	18	of	of	ADP
ijtc-224	94	19	it	it	PRON
ijtc-224	94	20	.	.	PUNCT
ijtc-224	95	1	the	the	DET
ijtc-224	95	2	test	test	NOUN
ijtc-224	95	3	was	be	AUX
ijtc-224	95	4	performed	perform	VERB
ijtc-224	95	5	with	with	ADP
ijtc-224	95	6	a	a	DET
ijtc-224	95	7	confidence	confidence	NOUN
ijtc-224	95	8	level	level	NOUN
ijtc-224	95	9	of	of	ADP
ijtc-224	95	10	5	5	NUM
ijtc-224	95	11	%	%	NOUN
ijtc-224	95	12	.	.	PUNCT
ijtc-224	96	1	table	table	NOUN
ijtc-224	96	2	1	1	NUM
ijtc-224	96	3	describes	describe	VERB
ijtc-224	96	4	the	the	DET
ijtc-224	96	5	test	test	NOUN
ijtc-224	96	6	result	result	NOUN
ijtc-224	96	7	in	in	ADP
ijtc-224	96	8	detail	detail	NOUN
ijtc-224	96	9	.	.	PUNCT
ijtc-224	97	1	the	the	DET
ijtc-224	97	2	test	test	NOUN
ijtc-224	97	3	result	result	NOUN
ijtc-224	97	4	of	of	ADP
ijtc-224	97	5	the	the	DET
ijtc-224	97	6	examination	examination	NOUN
ijtc-224	97	7	in	in	ADP
ijtc-224	97	8	table	table	NOUN
ijtc-224	97	9	1	1	NUM
ijtc-224	97	10	shows	show	VERB
ijtc-224	97	11	that	that	SCONJ
ijtc-224	97	12	asymp.sig	asymp.sig	X
ijtc-224	97	13	value	value	NOUN
ijtc-224	97	14	is	be	AUX
ijtc-224	97	15	0.139	0.139	NUM
ijtc-224	97	16	.	.	PUNCT
ijtc-224	98	1	the	the	DET
ijtc-224	98	2	result	result	NOUN
ijtc-224	98	3	of	of	ADP
ijtc-224	98	4	the	the	DET
ijtc-224	98	5	equation	equation	NOUN
ijtc-224	98	6	model	model	NOUN
ijtc-224	98	7	normality	normality	NOUN
ijtc-224	98	8	test	test	NOUN
ijtc-224	98	9	shows	show	VERB
ijtc-224	98	10	that	that	SCONJ
ijtc-224	98	11	it	it	PRON
ijtc-224	98	12	is	be	AUX
ijtc-224	98	13	higher	high	ADJ
ijtc-224	98	14	than	than	ADP
ijtc-224	98	15	the	the	DET
ijtc-224	98	16	confidence	confidence	NOUN
ijtc-224	98	17	degree	degree	NOUN
ijtc-224	98	18	α=0.05	α=0.05	NOUN
ijtc-224	98	19	.	.	PUNCT
ijtc-224	99	1	thus	thus	ADV
ijtc-224	99	2	,	,	PUNCT
ijtc-224	99	3	the	the	DET
ijtc-224	99	4	theoretical	theoretical	ADJ
ijtc-224	99	5	approach	approach	NOUN
ijtc-224	99	6	to	to	ADP
ijtc-224	99	7	capital	capital	NOUN
ijtc-224	99	8	expenditure	expenditure	NOUN
ijtc-224	99	9	can	can	AUX
ijtc-224	99	10	be	be	AUX
ijtc-224	99	11	stated	state	VERB
ijtc-224	99	12	as	as	ADP
ijtc-224	99	13	normally	normally	ADV
ijtc-224	99	14	distributed	distribute	VERB
ijtc-224	99	15	.	.	PUNCT
ijtc-224	100	1	table	table	NOUN
ijtc-224	100	2	1	1	NUM
ijtc-224	100	3	.	.	PUNCT
ijtc-224	101	1	one	one	NUM
ijtc-224	101	2	sample	sample	NOUN
ijtc-224	101	3	kolmogorov	kolmogorov	ADJ
ijtc-224	101	4	-	-	PUNCT
ijtc-224	101	5	smirnov	smirnov	ADJ
ijtc-224	101	6	test	test	NOUN
ijtc-224	101	7	asymp	asymp	NOUN
ijtc-224	101	8	sig	sig	NOUN
ijtc-224	101	9	(	(	PUNCT
ijtc-224	101	10	2	2	NUM
ijtc-224	101	11	tailed	tailed	ADJ
ijtc-224	101	12	)	)	PUNCT
ijtc-224	101	13	sig	sig	NOUN
ijtc-224	101	14	0.139	0.139	NUM
ijtc-224	101	15	0.05	0.05	NUM
ijtc-224	101	16	next	next	ADV
ijtc-224	101	17	,	,	PUNCT
ijtc-224	101	18	the	the	DET
ijtc-224	101	19	ordinary	ordinary	ADJ
ijtc-224	101	20	least	least	ADJ
ijtc-224	101	21	square	square	NOUN
ijtc-224	101	22	is	be	AUX
ijtc-224	101	23	performed	perform	VERB
ijtc-224	101	24	to	to	PART
ijtc-224	101	25	recognize	recognize	VERB
ijtc-224	101	26	the	the	DET
ijtc-224	101	27	equation	equation	NOUN
ijtc-224	101	28	models	model	NOUN
ijtc-224	101	29	by	by	ADP
ijtc-224	101	30	using	use	VERB
ijtc-224	101	31	the	the	DET
ijtc-224	101	32	best	good	ADJ
ijtc-224	101	33	linear	linear	ADJ
ijtc-224	101	34	unbiased	unbiased	ADJ
ijtc-224	101	35	estimator	estimator	NOUN
ijtc-224	101	36	.	.	PUNCT
ijtc-224	102	1	this	this	DET
ijtc-224	102	2	result	result	NOUN
ijtc-224	102	3	can	can	AUX
ijtc-224	102	4	be	be	AUX
ijtc-224	102	5	reviewed	review	VERB
ijtc-224	102	6	in	in	ADP
ijtc-224	102	7	table	table	NOUN
ijtc-224	102	8	2	2	NUM
ijtc-224	102	9	.	.	PUNCT
ijtc-224	103	1	in	in	ADP
ijtc-224	103	2	table	table	NOUN
ijtc-224	103	3	2	2	NUM
ijtc-224	103	4	,	,	PUNCT
ijtc-224	103	5	besides	besides	SCONJ
ijtc-224	103	6	the	the	DET
ijtc-224	103	7	normality	normality	NOUN
ijtc-224	103	8	model	model	NOUN
ijtc-224	103	9	fulfilled	fulfil	VERB
ijtc-224	103	10	,	,	PUNCT
ijtc-224	103	11	there	there	PRON
ijtc-224	103	12	is	be	VERB
ijtc-224	103	13	also	also	ADV
ijtc-224	103	14	no	no	DET
ijtc-224	103	15	heteroscedasticity	heteroscedasticity	NOUN
ijtc-224	103	16	in	in	ADP
ijtc-224	103	17	the	the	DET
ijtc-224	103	18	capital	capital	NOUN
ijtc-224	103	19	expenditure	expenditure	NOUN
ijtc-224	103	20	equation	equation	NOUN
ijtc-224	103	21	.	.	PUNCT
ijtc-224	104	1	this	this	DET
ijtc-224	104	2	result	result	NOUN
ijtc-224	104	3	is	be	AUX
ijtc-224	104	4	indicated	indicate	VERB
ijtc-224	104	5	by	by	ADP
ijtc-224	104	6	all	all	DET
ijtc-224	104	7	the	the	DET
ijtc-224	104	8	variables	variable	NOUN
ijtc-224	104	9	coefficients	coefficient	NOUN
ijtc-224	104	10	have	have	VERB
ijtc-224	104	11	a	a	DET
ijtc-224	104	12	significance	significance	NOUN
ijtc-224	104	13	level	level	NOUN
ijtc-224	104	14	of	of	ADP
ijtc-224	104	15	more	more	ADJ
ijtc-224	104	16	than	than	ADP
ijtc-224	104	17	0.05	0.05	NUM
ijtc-224	104	18	.	.	PUNCT
ijtc-224	105	1	in	in	ADP
ijtc-224	105	2	the	the	DET
ijtc-224	105	3	analysis	analysis	NOUN
ijtc-224	105	4	of	of	ADP
ijtc-224	105	5	the	the	DET
ijtc-224	105	6	multicollinearity	multicollinearity	NOUN
ijtc-224	105	7	test	test	NOUN
ijtc-224	105	8	,	,	PUNCT
ijtc-224	105	9	it	it	PRON
ijtc-224	105	10	is	be	AUX
ijtc-224	105	11	stated	state	VERB
ijtc-224	105	12	that	that	SCONJ
ijtc-224	105	13	each	each	PRON
ijtc-224	105	14	of	of	ADP
ijtc-224	105	15	the	the	DET
ijtc-224	105	16	independent	independent	ADJ
ijtc-224	105	17	variables	variable	NOUN
ijtc-224	105	18	in	in	ADP
ijtc-224	105	19	the	the	DET
ijtc-224	105	20	regression	regression	NOUN
ijtc-224	105	21	equation	equation	NOUN
ijtc-224	105	22	has	have	VERB
ijtc-224	105	23	a	a	DET
ijtc-224	105	24	tolerance	tolerance	NOUN
ijtc-224	105	25	level	level	NOUN
ijtc-224	105	26	of	of	ADP
ijtc-224	105	27	more	more	ADJ
ijtc-224	105	28	than	than	ADP
ijtc-224	105	29	0.10	0.10	NUM
ijtc-224	105	30	and	and	CCONJ
ijtc-224	105	31	vif	vif	NOUN
ijtc-224	105	32	value	value	NOUN
ijtc-224	105	33	<	<	X
ijtc-224	105	34	10	10	NUM
ijtc-224	105	35	,	,	PUNCT
ijtc-224	105	36	thus	thus	ADV
ijtc-224	105	37	it	it	PRON
ijtc-224	105	38	shows	show	VERB
ijtc-224	105	39	that	that	SCONJ
ijtc-224	105	40	it	it	PRON
ijtc-224	105	41	is	be	AUX
ijtc-224	105	42	independent	independent	ADJ
ijtc-224	105	43	of	of	ADP
ijtc-224	105	44	multicollinearity	multicollinearity	NOUN
ijtc-224	105	45	in	in	ADP
ijtc-224	105	46	all	all	DET
ijtc-224	105	47	regression	regression	NOUN
ijtc-224	105	48	equations	equation	NOUN
ijtc-224	105	49	.	.	PUNCT
ijtc-224	106	1	in	in	ADP
ijtc-224	106	2	the	the	DET
ijtc-224	106	3	model	model	NOUN
ijtc-224	106	4	,	,	PUNCT
ijtc-224	106	5	there	there	PRON
ijtc-224	106	6	is	be	VERB
ijtc-224	106	7	also	also	ADV
ijtc-224	106	8	no	no	DET
ijtc-224	106	9	autocorrelation	autocorrelation	NOUN
ijtc-224	106	10	,	,	PUNCT
ijtc-224	106	11	as	as	SCONJ
ijtc-224	106	12	indicated	indicate	VERB
ijtc-224	106	13	by	by	ADP
ijtc-224	106	14	du	du	X
ijtc-224	106	15	<	<	X
ijtc-224	106	16	dw	dw	X
ijtc-224	106	17	<	<	X
ijtc-224	106	18	4	4	NUM
ijtc-224	106	19	-	-	SYM
ijtc-224	106	20	dl	dl	NOUN
ijtc-224	106	21	,	,	PUNCT
ijtc-224	106	22	where	where	SCONJ
ijtc-224	106	23	the	the	DET
ijtc-224	106	24	model	model	NOUN
ijtc-224	106	25	is	be	AUX
ijtc-224	106	26	1.671	1.671	NUM
ijtc-224	106	27	(	(	PUNCT
ijtc-224	106	28	between	between	ADP
ijtc-224	106	29	1.592	1.592	NUM
ijtc-224	106	30	and	and	CCONJ
ijtc-224	106	31	1.758	1.758	NUM
ijtc-224	106	32	)	)	PUNCT
ijtc-224	106	33	.	.	PUNCT
ijtc-224	107	1	table	table	NOUN
ijtc-224	107	2	2	2	NUM
ijtc-224	107	3	.	.	PUNCT
ijtc-224	107	4	ordinary	ordinary	ADJ
ijtc-224	107	5	least	least	ADJ
ijtc-224	107	6	square	square	ADJ
ijtc-224	107	7	tolerance	tolerance	NOUN
ijtc-224	107	8	vif	vif	PROPN
ijtc-224	107	9	durbin	durbin	PROPN
ijtc-224	107	10	watson	watson	PROPN
ijtc-224	107	11	constant	constant	ADJ
ijtc-224	107	12	1.671	1.671	NUM
ijtc-224	107	13	pad	pad	NOUN
ijtc-224	107	14	0.417	0.417	NUM
ijtc-224	107	15	2.391	2.391	NUM
ijtc-224	107	16	dbh	dbh	NOUN
ijtc-224	107	17	0.807	0.807	NUM
ijtc-224	107	18	1.240	1.240	NUM
ijtc-224	107	19	dau	dau	NOUN
ijtc-224	107	20	0.410	0.410	NUM
ijtc-224	107	21	2.441	2.441	NUM
ijtc-224	107	22	dak	dak	PROPN
ijtc-224	107	23	0.318	0.318	NUM
ijtc-224	107	24	3.143	3.143	NUM
ijtc-224	107	25	the	the	DET
ijtc-224	107	26	results	result	NOUN
ijtc-224	107	27	of	of	ADP
ijtc-224	107	28	this	this	DET
ijtc-224	107	29	study	study	NOUN
ijtc-224	107	30	confirm	confirm	VERB
ijtc-224	107	31	the	the	DET
ijtc-224	107	32	significant	significant	ADJ
ijtc-224	107	33	importance	importance	NOUN
ijtc-224	107	34	of	of	ADP
ijtc-224	107	35	local	local	ADJ
ijtc-224	107	36	own	own	ADJ
ijtc-224	107	37	-	-	PUNCT
ijtc-224	107	38	source	source	NOUN
ijtc-224	107	39	revenue	revenue	NOUN
ijtc-224	107	40	,	,	PUNCT
ijtc-224	107	41	revenue	revenue	NOUN
ijtc-224	107	42	-	-	PUNCT
ijtc-224	107	43	sharing	share	VERB
ijtc-224	107	44	fund	fund	NOUN
ijtc-224	107	45	,	,	PUNCT
ijtc-224	107	46	general	general	ADJ
ijtc-224	107	47	allocation	allocation	NOUN
ijtc-224	107	48	fund	fund	NOUN
ijtc-224	107	49	,	,	PUNCT
ijtc-224	107	50	and	and	CCONJ
ijtc-224	107	51	special	special	ADJ
ijtc-224	107	52	allocation	allocation	NOUN
ijtc-224	107	53	fund	fund	NOUN
ijtc-224	107	54	simultaneously	simultaneously	ADV
ijtc-224	107	55	to	to	ADP
ijtc-224	107	56	capital	capital	NOUN
ijtc-224	107	57	expenditure	expenditure	NOUN
ijtc-224	107	58	in	in	ADP
ijtc-224	107	59	provincial	provincial	ADJ
ijtc-224	107	60	government	government	NOUN
ijtc-224	107	61	(	(	PUNCT
ijtc-224	107	62	h5	h5	PROPN
ijtc-224	107	63	)	)	PUNCT
ijtc-224	107	64	.	.	PUNCT
ijtc-224	108	1	first	first	ADV
ijtc-224	108	2	,	,	PUNCT
ijtc-224	108	3	the	the	DET
ijtc-224	108	4	results	result	NOUN
ijtc-224	108	5	point	point	VERB
ijtc-224	108	6	out	out	ADP
ijtc-224	108	7	that	that	SCONJ
ijtc-224	108	8	local	local	ADJ
ijtc-224	108	9	own	own	ADJ
ijtc-224	108	10	-	-	PUNCT
ijtc-224	108	11	source	source	NOUN
ijtc-224	108	12	revenue	revenue	NOUN
ijtc-224	108	13	positively	positively	ADV
ijtc-224	108	14	affects	affect	VERB
ijtc-224	108	15	capital	capital	NOUN
ijtc-224	108	16	expenditure	expenditure	NOUN
ijtc-224	108	17	.	.	PUNCT
ijtc-224	109	1	this	this	DET
ijtc-224	109	2	result	result	NOUN
ijtc-224	109	3	is	be	AUX
ijtc-224	109	4	coherent	coherent	ADJ
ijtc-224	109	5	with	with	ADP
ijtc-224	109	6	past	past	ADJ
ijtc-224	109	7	studies	study	NOUN
ijtc-224	109	8	,	,	PUNCT
ijtc-224	109	9	which	which	PRON
ijtc-224	109	10	underline	underline	VERB
ijtc-224	109	11	the	the	DET
ijtc-224	109	12	impact	impact	NOUN
ijtc-224	109	13	of	of	ADP
ijtc-224	109	14	local	local	ADJ
ijtc-224	109	15	own	own	ADJ
ijtc-224	109	16	-	-	PUNCT
ijtc-224	109	17	source	source	NOUN
ijtc-224	109	18	revenue	revenue	NOUN
ijtc-224	109	19	on	on	ADP
ijtc-224	109	20	capital	capital	NOUN
ijtc-224	109	21	expenditure	expenditure	NOUN
ijtc-224	109	22	(	(	PUNCT
ijtc-224	109	23	juniawan	juniawan	PROPN
ijtc-224	109	24	&	&	CCONJ
ijtc-224	109	25	suryantini	suryantini	PROPN
ijtc-224	109	26	,	,	PUNCT
ijtc-224	109	27	2018	2018	NUM
ijtc-224	109	28	;	;	PUNCT
ijtc-224	109	29	sholikhah	sholikhah	PROPN
ijtc-224	109	30	&	&	CCONJ
ijtc-224	109	31	wahyudin	wahyudin	PROPN
ijtc-224	109	32	,	,	PUNCT
ijtc-224	109	33	2014	2014	NUM
ijtc-224	109	34	;	;	PUNCT
ijtc-224	109	35	nuarisa	nuarisa	ADJ
ijtc-224	109	36	,	,	PUNCT
ijtc-224	109	37	2013	2013	NUM
ijtc-224	109	38	;	;	PUNCT
ijtc-224	109	39	priambudi	priambudi	NOUN
ijtc-224	109	40	,	,	PUNCT
ijtc-224	109	41	2017	2017	NUM
ijtc-224	109	42	;	;	PUNCT
ijtc-224	109	43	wertianti	wertianti	PROPN
ijtc-224	109	44	&	&	CCONJ
ijtc-224	109	45	dwirandra	dwirandra	PROPN
ijtc-224	109	46	,	,	PUNCT
ijtc-224	109	47	2013	2013	NUM
ijtc-224	109	48	)	)	PUNCT
ijtc-224	109	49	.	.	PUNCT
ijtc-224	110	1	this	this	PRON
ijtc-224	110	2	indicates	indicate	VERB
ijtc-224	110	3	that	that	SCONJ
ijtc-224	110	4	the	the	DET
ijtc-224	110	5	benefits	benefit	NOUN
ijtc-224	110	6	from	from	ADP
ijtc-224	110	7	local	local	ADJ
ijtc-224	110	8	own	own	ADJ
ijtc-224	110	9	-	-	PUNCT
ijtc-224	110	10	source	source	NOUN
ijtc-224	110	11	revenue	revenue	NOUN
ijtc-224	110	12	provide	provide	VERB
ijtc-224	110	13	authority	authority	NOUN
ijtc-224	110	14	to	to	ADP
ijtc-224	110	15	the	the	DET
ijtc-224	110	16	provincial	provincial	ADJ
ijtc-224	110	17	government	government	NOUN
ijtc-224	110	18	to	to	PART
ijtc-224	110	19	fund	fund	VERB
ijtc-224	110	20	the	the	DET
ijtc-224	110	21	implementation	implementation	NOUN
ijtc-224	110	22	of	of	ADP
ijtc-224	110	23	regional	regional	ADJ
ijtc-224	110	24	autonomy	autonomy	NOUN
ijtc-224	110	25	under	under	ADP
ijtc-224	110	26	the	the	DET
ijtc-224	110	27	regional	regional	ADJ
ijtc-224	110	28	potential	potential	NOUN
ijtc-224	110	29	as	as	ADP
ijtc-224	110	30	a	a	DET
ijtc-224	110	31	manifestation	manifestation	NOUN
ijtc-224	110	32	of	of	ADP
ijtc-224	110	33	decentralization	decentralization	NOUN
ijtc-224	110	34	.	.	PUNCT
ijtc-224	111	1	thus	thus	ADV
ijtc-224	111	2	,	,	PUNCT
ijtc-224	111	3	there	there	PRON
ijtc-224	111	4	is	be	VERB
ijtc-224	111	5	support	support	NOUN
ijtc-224	111	6	for	for	ADP
ijtc-224	111	7	hypothesis	hypothesis	NOUN
ijtc-224	111	8	h1	h1	NOUN
ijtc-224	111	9	.	.	PUNCT
ijtc-224	112	1	second	second	ADJ
ijtc-224	112	2	,	,	PUNCT
ijtc-224	112	3	this	this	DET
ijtc-224	112	4	study	study	NOUN
ijtc-224	112	5	suggests	suggest	VERB
ijtc-224	112	6	that	that	SCONJ
ijtc-224	112	7	a	a	DET
ijtc-224	112	8	revenue	revenue	NOUN
ijtc-224	112	9	-	-	PUNCT
ijtc-224	112	10	sharing	share	VERB
ijtc-224	112	11	fund	fund	NOUN
ijtc-224	112	12	makes	make	VERB
ijtc-224	112	13	a	a	DET
ijtc-224	112	14	significant	significant	ADJ
ijtc-224	112	15	contribution	contribution	NOUN
ijtc-224	112	16	to	to	ADP
ijtc-224	112	17	capital	capital	NOUN
ijtc-224	112	18	expenditure	expenditure	NOUN
ijtc-224	112	19	.	.	PUNCT
ijtc-224	113	1	therefore	therefore	ADV
ijtc-224	113	2	,	,	PUNCT
ijtc-224	113	3	hypothesis	hypothesis	NOUN
ijtc-224	113	4	h2	h2	NOUN
ijtc-224	113	5	is	be	AUX
ijtc-224	113	6	partially	partially	ADV
ijtc-224	113	7	supported	support	VERB
ijtc-224	113	8	.	.	PUNCT
ijtc-224	114	1	this	this	DET
ijtc-224	114	2	study	study	NOUN
ijtc-224	114	3	corroborates	corroborate	VERB
ijtc-224	114	4	with	with	ADP
ijtc-224	114	5	the	the	DET
ijtc-224	114	6	determinants	determinant	NOUN
ijtc-224	114	7	factors	factor	NOUN
ijtc-224	114	8	of	of	ADP
ijtc-224	114	9	capital	capital	NOUN
ijtc-224	114	10	expenditure	expenditure	NOUN
ijtc-224	114	11	ishak	ishak	NOUN
ijtc-224	114	12	,	,	PUNCT
ijtc-224	114	13	et	et	NOUN
ijtc-224	114	14	.	.	PUNCT
ijtc-224	115	1	al	al	PROPN
ijtc-224	115	2	163	163	NUM
ijtc-224	115	3	|	|	ADV
ijtc-224	115	4	ilomata	ilomata	PROPN
ijtc-224	115	5	international	international	ADJ
ijtc-224	115	6	journal	journal	NOUN
ijtc-224	115	7	of	of	ADP
ijtc-224	115	8	tax	tax	PROPN
ijtc-224	115	9	&	&	CCONJ
ijtc-224	115	10	accounting	accounting	PROPN
ijtc-224	115	11	volume	volume	NOUN
ijtc-224	115	12	2	2	NUM
ijtc-224	115	13	issue	issue	NOUN
ijtc-224	115	14	2	2	NUM
ijtc-224	115	15	,	,	PUNCT
ijtc-224	115	16	april	april	PROPN
ijtc-224	115	17	2021	2021	NUM
ijtc-224	115	18	past	past	ADP
ijtc-224	115	19	studies	study	NOUN
ijtc-224	115	20	on	on	ADP
ijtc-224	115	21	the	the	DET
ijtc-224	115	22	positive	positive	ADJ
ijtc-224	115	23	effect	effect	NOUN
ijtc-224	115	24	of	of	ADP
ijtc-224	115	25	revenue	revenue	NOUN
ijtc-224	115	26	sharing	sharing	NOUN
ijtc-224	115	27	funds	fund	NOUN
ijtc-224	115	28	on	on	ADP
ijtc-224	115	29	capital	capital	NOUN
ijtc-224	115	30	expenditure	expenditure	NOUN
ijtc-224	115	31	(	(	PUNCT
ijtc-224	115	32	sholikhah	sholikhah	PROPN
ijtc-224	115	33	&	&	CCONJ
ijtc-224	115	34	wahyudin	wahyudin	PROPN
ijtc-224	115	35	,	,	PUNCT
ijtc-224	115	36	2014	2014	NUM
ijtc-224	115	37	;	;	PUNCT
ijtc-224	115	38	susanti	susanti	PROPN
ijtc-224	115	39	&	&	CCONJ
ijtc-224	115	40	fahlevi	fahlevi	PROPN
ijtc-224	115	41	,	,	PUNCT
ijtc-224	115	42	2016	2016	NUM
ijtc-224	115	43	;	;	PUNCT
ijtc-224	115	44	wandira	wandira	PROPN
ijtc-224	115	45	,	,	PUNCT
ijtc-224	115	46	2013	2013	NUM
ijtc-224	115	47	)	)	PUNCT
ijtc-224	115	48	.	.	PUNCT
ijtc-224	116	1	this	this	DET
ijtc-224	116	2	result	result	NOUN
ijtc-224	116	3	indicates	indicate	VERB
ijtc-224	116	4	that	that	SCONJ
ijtc-224	116	5	the	the	DET
ijtc-224	116	6	behaviour	behaviour	NOUN
ijtc-224	116	7	of	of	ADP
ijtc-224	116	8	capital	capital	NOUN
ijtc-224	116	9	expenditures	expenditure	NOUN
ijtc-224	116	10	is	be	AUX
ijtc-224	116	11	greatly	greatly	ADV
ijtc-224	116	12	affected	affect	VERB
ijtc-224	116	13	by	by	ADP
ijtc-224	116	14	the	the	DET
ijtc-224	116	15	source	source	NOUN
ijtc-224	116	16	of	of	ADP
ijtc-224	116	17	revenue	revenue	NOUN
ijtc-224	116	18	sharing	sharing	NOUN
ijtc-224	116	19	funds	fund	NOUN
ijtc-224	116	20	.	.	PUNCT
ijtc-224	117	1	a	a	DET
ijtc-224	117	2	revenuesharing	revenuesharing	NOUN
ijtc-224	117	3	fund	fund	NOUN
ijtc-224	117	4	is	be	AUX
ijtc-224	117	5	a	a	DET
ijtc-224	117	6	component	component	NOUN
ijtc-224	117	7	of	of	ADP
ijtc-224	117	8	a	a	DET
ijtc-224	117	9	balanced	balanced	ADJ
ijtc-224	117	10	fund	fund	NOUN
ijtc-224	117	11	that	that	PRON
ijtc-224	117	12	becomes	become	VERB
ijtc-224	117	13	one	one	NUM
ijtc-224	117	14	of	of	ADP
ijtc-224	117	15	the	the	DET
ijtc-224	117	16	supporting	support	VERB
ijtc-224	117	17	factors	factor	NOUN
ijtc-224	117	18	for	for	ADP
ijtc-224	117	19	capital	capital	NOUN
ijtc-224	117	20	expenditures	expenditure	NOUN
ijtc-224	117	21	that	that	PRON
ijtc-224	117	22	comes	come	VERB
ijtc-224	117	23	from	from	ADP
ijtc-224	117	24	tax	tax	NOUN
ijtc-224	117	25	and	and	CCONJ
ijtc-224	117	26	regional	regional	ADJ
ijtc-224	117	27	natural	natural	ADJ
ijtc-224	117	28	resources	resource	NOUN
ijtc-224	117	29	(	(	PUNCT
ijtc-224	117	30	sholikhah	sholikhah	PROPN
ijtc-224	117	31	&	&	CCONJ
ijtc-224	117	32	wahyudin	wahyudin	PROPN
ijtc-224	117	33	,	,	PUNCT
ijtc-224	117	34	2014	2014	NUM
ijtc-224	117	35	)	)	PUNCT
ijtc-224	117	36	.	.	PUNCT
ijtc-224	118	1	local	local	ADJ
ijtc-224	118	2	revenue	revenue	NOUN
ijtc-224	118	3	,	,	PUNCT
ijtc-224	118	4	which	which	PRON
ijtc-224	118	5	is	be	AUX
ijtc-224	118	6	a	a	DET
ijtc-224	118	7	revenue	revenue	NOUN
ijtc-224	118	8	-	-	PUNCT
ijtc-224	118	9	sharing	share	VERB
ijtc-224	118	10	fund	fund	NOUN
ijtc-224	118	11	from	from	ADP
ijtc-224	118	12	the	the	DET
ijtc-224	118	13	central	central	ADJ
ijtc-224	118	14	government	government	NOUN
ijtc-224	118	15	,	,	PUNCT
ijtc-224	118	16	demands	demand	VERB
ijtc-224	118	17	the	the	DET
ijtc-224	118	18	local	local	ADJ
ijtc-224	118	19	government	government	NOUN
ijtc-224	118	20	to	to	PART
ijtc-224	118	21	develop	develop	VERB
ijtc-224	118	22	and	and	CCONJ
ijtc-224	118	23	prosper	prosper	VERB
ijtc-224	118	24	their	their	PRON
ijtc-224	118	25	people	people	NOUN
ijtc-224	118	26	by	by	ADP
ijtc-224	118	27	managing	manage	VERB
ijtc-224	118	28	the	the	DET
ijtc-224	118	29	regional	regional	ADJ
ijtc-224	118	30	wealth	wealth	NOUN
ijtc-224	118	31	proportionally	proportionally	ADV
ijtc-224	118	32	and	and	CCONJ
ijtc-224	118	33	professionally	professionally	ADV
ijtc-224	118	34	,	,	PUNCT
ijtc-224	118	35	and	and	CCONJ
ijtc-224	118	36	building	build	VERB
ijtc-224	118	37	sustainable	sustainable	ADJ
ijtc-224	118	38	infrastructure	infrastructure	NOUN
ijtc-224	118	39	,	,	PUNCT
ijtc-224	118	40	one	one	NUM
ijtc-224	118	41	of	of	ADP
ijtc-224	118	42	them	they	PRON
ijtc-224	118	43	is	be	AUX
ijtc-224	118	44	allocating	allocate	VERB
ijtc-224	118	45	the	the	DET
ijtc-224	118	46	budget	budget	NOUN
ijtc-224	118	47	to	to	ADP
ijtc-224	118	48	the	the	DET
ijtc-224	118	49	capital	capital	NOUN
ijtc-224	118	50	expenditure	expenditure	NOUN
ijtc-224	118	51	sector	sector	NOUN
ijtc-224	118	52	(	(	PUNCT
ijtc-224	118	53	rifai	rifai	PROPN
ijtc-224	118	54	,	,	PUNCT
ijtc-224	118	55	2017	2017	NUM
ijtc-224	118	56	)	)	PUNCT
ijtc-224	118	57	.	.	PUNCT
ijtc-224	119	1	third	third	ADJ
ijtc-224	119	2	,	,	PUNCT
ijtc-224	119	3	the	the	DET
ijtc-224	119	4	next	next	ADJ
ijtc-224	119	5	findings	finding	NOUN
ijtc-224	119	6	show	show	VERB
ijtc-224	119	7	general	general	ADJ
ijtc-224	119	8	allocation	allocation	NOUN
ijtc-224	119	9	fund	fund	NOUN
ijtc-224	119	10	has	have	VERB
ijtc-224	119	11	a	a	DET
ijtc-224	119	12	positive	positive	ADJ
ijtc-224	119	13	and	and	CCONJ
ijtc-224	119	14	significant	significant	ADJ
ijtc-224	119	15	on	on	ADP
ijtc-224	119	16	capital	capital	NOUN
ijtc-224	119	17	expenditure	expenditure	NOUN
ijtc-224	119	18	.	.	PUNCT
ijtc-224	120	1	the	the	DET
ijtc-224	120	2	previous	previous	ADJ
ijtc-224	120	3	studies	study	NOUN
ijtc-224	120	4	also	also	ADV
ijtc-224	120	5	support	support	VERB
ijtc-224	120	6	this	this	DET
ijtc-224	120	7	research	research	NOUN
ijtc-224	120	8	finding	finding	NOUN
ijtc-224	120	9	that	that	PRON
ijtc-224	120	10	confirms	confirm	VERB
ijtc-224	120	11	h3	h3	NOUN
ijtc-224	120	12	that	that	DET
ijtc-224	120	13	general	general	ADJ
ijtc-224	120	14	allocation	allocation	NOUN
ijtc-224	120	15	fund	fund	NOUN
ijtc-224	120	16	an	an	DET
ijtc-224	120	17	effect	effect	NOUN
ijtc-224	120	18	on	on	ADP
ijtc-224	120	19	capital	capital	NOUN
ijtc-224	120	20	expenditure	expenditure	NOUN
ijtc-224	120	21	(	(	PUNCT
ijtc-224	120	22	juniawan	juniawan	PROPN
ijtc-224	120	23	&	&	CCONJ
ijtc-224	120	24	suryantini	suryantini	PROPN
ijtc-224	120	25	,	,	PUNCT
ijtc-224	120	26	2018	2018	NUM
ijtc-224	120	27	;	;	PUNCT
ijtc-224	120	28	nuarisa	nuarisa	ADJ
ijtc-224	120	29	,	,	PUNCT
ijtc-224	120	30	2013	2013	NUM
ijtc-224	120	31	;	;	PUNCT
ijtc-224	120	32	priambudi	priambudi	NOUN
ijtc-224	120	33	,	,	PUNCT
ijtc-224	120	34	2017	2017	NUM
ijtc-224	120	35	;	;	PUNCT
ijtc-224	120	36	suryani	suryani	PROPN
ijtc-224	120	37	&	&	CCONJ
ijtc-224	120	38	pariani	pariani	PROPN
ijtc-224	120	39	,	,	PUNCT
ijtc-224	120	40	2018	2018	NUM
ijtc-224	120	41	)	)	PUNCT
ijtc-224	120	42	.	.	PUNCT
ijtc-224	121	1	the	the	DET
ijtc-224	121	2	relation	relation	NOUN
ijtc-224	121	3	of	of	ADP
ijtc-224	121	4	regional	regional	ADJ
ijtc-224	121	5	infrastructure	infrastructure	NOUN
ijtc-224	121	6	development	development	NOUN
ijtc-224	121	7	is	be	AUX
ijtc-224	121	8	because	because	SCONJ
ijtc-224	121	9	the	the	DET
ijtc-224	121	10	general	general	ADJ
ijtc-224	121	11	allocation	allocation	NOUN
ijtc-224	121	12	fund	fund	NOUN
ijtc-224	121	13	sent	send	VERB
ijtc-224	121	14	from	from	ADP
ijtc-224	121	15	the	the	DET
ijtc-224	121	16	central	central	ADJ
ijtc-224	121	17	government	government	NOUN
ijtc-224	121	18	and	and	CCONJ
ijtc-224	121	19	used	use	VERB
ijtc-224	121	20	by	by	ADP
ijtc-224	121	21	local	local	ADJ
ijtc-224	121	22	government	government	NOUN
ijtc-224	121	23	is	be	AUX
ijtc-224	121	24	intended	intend	VERB
ijtc-224	121	25	to	to	PART
ijtc-224	121	26	fund	fund	VERB
ijtc-224	121	27	local	local	ADJ
ijtc-224	121	28	government	government	NOUN
ijtc-224	121	29	activities	activity	NOUN
ijtc-224	121	30	or	or	CCONJ
ijtc-224	121	31	program	program	NOUN
ijtc-224	121	32	through	through	ADP
ijtc-224	121	33	local	local	ADJ
ijtc-224	121	34	expenditure	expenditure	NOUN
ijtc-224	121	35	,	,	PUNCT
ijtc-224	121	36	especially	especially	ADV
ijtc-224	121	37	on	on	ADP
ijtc-224	121	38	capital	capital	NOUN
ijtc-224	121	39	expenditures	expenditure	NOUN
ijtc-224	121	40	(	(	PUNCT
ijtc-224	121	41	juniawan	juniawan	PROPN
ijtc-224	121	42	&	&	CCONJ
ijtc-224	121	43	suryantini	suryantini	PROPN
ijtc-224	121	44	,	,	PUNCT
ijtc-224	121	45	2018	2018	NUM
ijtc-224	121	46	)	)	PUNCT
ijtc-224	121	47	.	.	PUNCT
ijtc-224	122	1	therefore	therefore	ADV
ijtc-224	122	2	,	,	PUNCT
ijtc-224	122	3	the	the	DET
ijtc-224	122	4	general	general	ADJ
ijtc-224	122	5	allocation	allocation	NOUN
ijtc-224	122	6	fund	fund	NOUN
ijtc-224	122	7	encourages	encourage	VERB
ijtc-224	122	8	the	the	DET
ijtc-224	122	9	local	local	ADJ
ijtc-224	122	10	government	government	NOUN
ijtc-224	122	11	to	to	PART
ijtc-224	122	12	obtain	obtain	VERB
ijtc-224	122	13	more	more	ADJ
ijtc-224	122	14	of	of	ADP
ijtc-224	122	15	this	this	DET
ijtc-224	122	16	fund	fund	NOUN
ijtc-224	122	17	so	so	SCONJ
ijtc-224	122	18	that	that	SCONJ
ijtc-224	122	19	it	it	PRON
ijtc-224	122	20	will	will	AUX
ijtc-224	122	21	have	have	VERB
ijtc-224	122	22	an	an	DET
ijtc-224	122	23	impact	impact	NOUN
ijtc-224	122	24	on	on	ADP
ijtc-224	122	25	capital	capital	NOUN
ijtc-224	122	26	expenditure	expenditure	NOUN
ijtc-224	122	27	activities	activity	NOUN
ijtc-224	122	28	implemented	implement	VERB
ijtc-224	122	29	by	by	ADP
ijtc-224	122	30	the	the	DET
ijtc-224	122	31	local	local	ADJ
ijtc-224	122	32	government	government	NOUN
ijtc-224	122	33	.	.	PUNCT
ijtc-224	123	1	lastly	lastly	ADV
ijtc-224	123	2	,	,	PUNCT
ijtc-224	123	3	this	this	DET
ijtc-224	123	4	study	study	NOUN
ijtc-224	123	5	discloses	disclose	VERB
ijtc-224	123	6	that	that	SCONJ
ijtc-224	123	7	the	the	DET
ijtc-224	123	8	consequence	consequence	NOUN
ijtc-224	123	9	of	of	ADP
ijtc-224	123	10	special	special	ADJ
ijtc-224	123	11	allocation	allocation	NOUN
ijtc-224	123	12	funds	fund	NOUN
ijtc-224	123	13	on	on	ADP
ijtc-224	123	14	capital	capital	NOUN
ijtc-224	123	15	expenditure	expenditure	NOUN
ijtc-224	123	16	is	be	AUX
ijtc-224	123	17	insignificant	insignificant	ADJ
ijtc-224	123	18	.	.	PUNCT
ijtc-224	124	1	besides	besides	ADV
ijtc-224	124	2	,	,	PUNCT
ijtc-224	124	3	the	the	DET
ijtc-224	124	4	last	last	ADJ
ijtc-224	124	5	study	study	NOUN
ijtc-224	124	6	also	also	ADV
ijtc-224	124	7	confirms	confirm	VERB
ijtc-224	124	8	the	the	DET
ijtc-224	124	9	h4	h4	NOUN
ijtc-224	124	10	,	,	PUNCT
ijtc-224	124	11	which	which	PRON
ijtc-224	124	12	lend	lend	VERB
ijtc-224	124	13	support	support	NOUN
ijtc-224	124	14	with	with	ADP
ijtc-224	124	15	past	past	ADJ
ijtc-224	124	16	studies	study	NOUN
ijtc-224	124	17	(	(	PUNCT
ijtc-224	124	18	syukri	syukri	NOUN
ijtc-224	124	19	&	&	CCONJ
ijtc-224	124	20	hinaya	hinaya	PROPN
ijtc-224	124	21	,	,	PUNCT
ijtc-224	124	22	2019	2019	NUM
ijtc-224	124	23	)	)	PUNCT
ijtc-224	124	24	reporting	report	VERB
ijtc-224	124	25	not	not	PART
ijtc-224	124	26	impact	impact	NOUN
ijtc-224	124	27	of	of	ADP
ijtc-224	124	28	special	special	ADJ
ijtc-224	124	29	allocation	allocation	NOUN
ijtc-224	124	30	fund	fund	NOUN
ijtc-224	124	31	on	on	ADP
ijtc-224	124	32	capital	capital	NOUN
ijtc-224	124	33	expenditure	expenditure	NOUN
ijtc-224	124	34	.	.	PUNCT
ijtc-224	125	1	it	it	PRON
ijtc-224	125	2	means	mean	VERB
ijtc-224	125	3	that	that	SCONJ
ijtc-224	125	4	special	special	ADJ
ijtc-224	125	5	allocation	allocation	NOUN
ijtc-224	125	6	fund	fund	NOUN
ijtc-224	125	7	is	be	AUX
ijtc-224	125	8	not	not	PART
ijtc-224	125	9	one	one	NUM
ijtc-224	125	10	of	of	ADP
ijtc-224	125	11	the	the	DET
ijtc-224	125	12	determining	determine	VERB
ijtc-224	125	13	factors	factor	NOUN
ijtc-224	125	14	of	of	ADP
ijtc-224	125	15	the	the	DET
ijtc-224	125	16	formulation	formulation	NOUN
ijtc-224	125	17	of	of	ADP
ijtc-224	125	18	the	the	DET
ijtc-224	125	19	expenditure	expenditure	NOUN
ijtc-224	125	20	budget	budget	NOUN
ijtc-224	125	21	on	on	ADP
ijtc-224	125	22	local	local	ADJ
ijtc-224	125	23	government	government	NOUN
ijtc-224	125	24	.	.	PUNCT
ijtc-224	126	1	the	the	DET
ijtc-224	126	2	special	special	ADJ
ijtc-224	126	3	allocation	allocation	NOUN
ijtc-224	126	4	fund	fund	NOUN
ijtc-224	126	5	is	be	AUX
ijtc-224	126	6	large	large	ADJ
ijtc-224	126	7	so	so	SCONJ
ijtc-224	126	8	that	that	SCONJ
ijtc-224	126	9	it	it	PRON
ijtc-224	126	10	will	will	AUX
ijtc-224	126	11	do	do	AUX
ijtc-224	126	12	not	not	PART
ijtc-224	126	13	have	have	VERB
ijtc-224	126	14	an	an	DET
ijtc-224	126	15	impact	impact	NOUN
ijtc-224	126	16	on	on	ADP
ijtc-224	126	17	the	the	DET
ijtc-224	126	18	capital	capital	NOUN
ijtc-224	126	19	expenditure	expenditure	NOUN
ijtc-224	126	20	budget	budget	NOUN
ijtc-224	126	21	management	management	NOUN
ijtc-224	126	22	of	of	ADP
ijtc-224	126	23	a	a	DET
ijtc-224	126	24	local	local	ADJ
ijtc-224	126	25	government	government	NOUN
ijtc-224	126	26	.	.	PUNCT
ijtc-224	127	1	special	special	ADJ
ijtc-224	127	2	allocation	allocation	NOUN
ijtc-224	127	3	fund	fund	NOUN
ijtc-224	127	4	not	not	PART
ijtc-224	127	5	an	an	DET
ijtc-224	127	6	effect	effect	NOUN
ijtc-224	127	7	on	on	ADP
ijtc-224	127	8	capital	capital	NOUN
ijtc-224	127	9	expenditure	expenditure	NOUN
ijtc-224	127	10	indicating	indicate	VERB
ijtc-224	127	11	that	that	SCONJ
ijtc-224	127	12	special	special	ADJ
ijtc-224	127	13	allocation	allocation	NOUN
ijtc-224	127	14	fund	fund	NOUN
ijtc-224	127	15	is	be	AUX
ijtc-224	127	16	more	more	ADV
ijtc-224	127	17	used	used	ADJ
ijtc-224	127	18	to	to	PART
ijtc-224	127	19	fund	fund	VERB
ijtc-224	127	20	the	the	DET
ijtc-224	127	21	personnel	personnel	NOUN
ijtc-224	127	22	expenditure	expenditure	NOUN
ijtc-224	127	23	.	.	PUNCT
ijtc-224	128	1	in	in	ADP
ijtc-224	128	2	realizing	realize	VERB
ijtc-224	128	3	the	the	DET
ijtc-224	128	4	budget	budget	NOUN
ijtc-224	128	5	for	for	ADP
ijtc-224	128	6	operational	operational	ADJ
ijtc-224	128	7	activities	activity	NOUN
ijtc-224	128	8	,	,	PUNCT
ijtc-224	128	9	especially	especially	ADV
ijtc-224	128	10	personnel	personnel	NOUN
ijtc-224	128	11	expenditure	expenditure	NOUN
ijtc-224	128	12	,	,	PUNCT
ijtc-224	128	13	is	be	AUX
ijtc-224	128	14	still	still	ADV
ijtc-224	128	15	very	very	ADV
ijtc-224	128	16	high	high	ADJ
ijtc-224	128	17	and	and	CCONJ
ijtc-224	128	18	dominating	dominating	NOUN
ijtc-224	128	19	when	when	SCONJ
ijtc-224	128	20	compared	compare	VERB
ijtc-224	128	21	to	to	ADP
ijtc-224	128	22	the	the	DET
ijtc-224	128	23	amount	amount	NOUN
ijtc-224	128	24	of	of	ADP
ijtc-224	128	25	realization	realization	NOUN
ijtc-224	128	26	for	for	ADP
ijtc-224	128	27	capital	capital	NOUN
ijtc-224	128	28	expenditure	expenditure	NOUN
ijtc-224	128	29	.	.	PUNCT
ijtc-224	129	1	the	the	DET
ijtc-224	129	2	balancing	balance	VERB
ijtc-224	129	3	fund	fund	NOUN
ijtc-224	129	4	transferred	transfer	VERB
ijtc-224	129	5	by	by	ADP
ijtc-224	129	6	the	the	DET
ijtc-224	129	7	central	central	ADJ
ijtc-224	129	8	government	government	NOUN
ijtc-224	129	9	to	to	ADP
ijtc-224	129	10	local	local	ADJ
ijtc-224	129	11	government	government	NOUN
ijtc-224	129	12	is	be	AUX
ijtc-224	129	13	mostly	mostly	ADV
ijtc-224	129	14	used	use	VERB
ijtc-224	129	15	to	to	PART
ijtc-224	129	16	cover	cover	VERB
ijtc-224	129	17	the	the	DET
ijtc-224	129	18	operational	operational	ADJ
ijtc-224	129	19	expenditure	expenditure	NOUN
ijtc-224	129	20	compared	compare	VERB
ijtc-224	129	21	to	to	ADP
ijtc-224	129	22	capital	capital	NOUN
ijtc-224	129	23	expenditure	expenditure	NOUN
ijtc-224	129	24	(	(	PUNCT
ijtc-224	129	25	sholikhah	sholikhah	PROPN
ijtc-224	129	26	&	&	CCONJ
ijtc-224	129	27	wahyudin	wahyudin	PROPN
ijtc-224	129	28	,	,	PUNCT
ijtc-224	129	29	2014	2014	NUM
ijtc-224	129	30	)	)	PUNCT
ijtc-224	129	31	.	.	PUNCT
ijtc-224	130	1	conclusion	conclusion	NOUN
ijtc-224	130	2	from	from	ADP
ijtc-224	130	3	a	a	DET
ijtc-224	130	4	government	government	NOUN
ijtc-224	130	5	perspective	perspective	NOUN
ijtc-224	130	6	,	,	PUNCT
ijtc-224	130	7	this	this	DET
ijtc-224	130	8	study	study	NOUN
ijtc-224	130	9	demonstrates	demonstrate	VERB
ijtc-224	130	10	the	the	DET
ijtc-224	130	11	important	important	ADJ
ijtc-224	130	12	impact	impact	NOUN
ijtc-224	130	13	of	of	ADP
ijtc-224	130	14	local	local	ADJ
ijtc-224	130	15	ownsource	ownsource	NOUN
ijtc-224	130	16	revenue	revenue	NOUN
ijtc-224	130	17	,	,	PUNCT
ijtc-224	130	18	revenue	revenue	NOUN
ijtc-224	130	19	-	-	PUNCT
ijtc-224	130	20	sharing	share	VERB
ijtc-224	130	21	fund	fund	NOUN
ijtc-224	130	22	,	,	PUNCT
ijtc-224	130	23	and	and	CCONJ
ijtc-224	130	24	general	general	ADJ
ijtc-224	130	25	allocation	allocation	NOUN
ijtc-224	130	26	fund	fund	NOUN
ijtc-224	130	27	on	on	ADP
ijtc-224	130	28	capital	capital	NOUN
ijtc-224	130	29	expenditure	expenditure	NOUN
ijtc-224	130	30	.	.	PUNCT
ijtc-224	131	1	the	the	DET
ijtc-224	131	2	findings	finding	NOUN
ijtc-224	131	3	of	of	ADP
ijtc-224	131	4	this	this	DET
ijtc-224	131	5	study	study	NOUN
ijtc-224	131	6	suggest	suggest	VERB
ijtc-224	131	7	that	that	SCONJ
ijtc-224	131	8	it	it	PRON
ijtc-224	131	9	is	be	AUX
ijtc-224	131	10	important	important	ADJ
ijtc-224	131	11	for	for	SCONJ
ijtc-224	131	12	the	the	DET
ijtc-224	131	13	provincial	provincial	ADJ
ijtc-224	131	14	government	government	NOUN
ijtc-224	131	15	to	to	PART
ijtc-224	131	16	focus	focus	VERB
ijtc-224	131	17	on	on	ADP
ijtc-224	131	18	increasing	increase	VERB
ijtc-224	131	19	local	local	ADJ
ijtc-224	131	20	own	own	ADJ
ijtc-224	131	21	-	-	PUNCT
ijtc-224	131	22	source	source	NOUN
ijtc-224	131	23	revenue	revenue	NOUN
ijtc-224	131	24	as	as	SCONJ
ijtc-224	131	25	this	this	PRON
ijtc-224	131	26	is	be	AUX
ijtc-224	131	27	the	the	DET
ijtc-224	131	28	key	key	ADJ
ijtc-224	131	29	success	success	NOUN
ijtc-224	131	30	.	.	PUNCT
ijtc-224	132	1	thus	thus	ADV
ijtc-224	132	2	,	,	PUNCT
ijtc-224	132	3	the	the	DET
ijtc-224	132	4	decentralization	decentralization	NOUN
ijtc-224	132	5	era	era	NOUN
ijtc-224	132	6	began	begin	VERB
ijtc-224	132	7	in	in	ADP
ijtc-224	132	8	1999	1999	NUM
ijtc-224	132	9	,	,	PUNCT
ijtc-224	132	10	the	the	DET
ijtc-224	132	11	provincial	provincial	ADJ
ijtc-224	132	12	government	government	NOUN
ijtc-224	132	13	is	be	AUX
ijtc-224	132	14	need	need	NOUN
ijtc-224	132	15	by	by	ADP
ijtc-224	132	16	the	the	DET
ijtc-224	132	17	central	central	ADJ
ijtc-224	132	18	government	government	NOUN
ijtc-224	132	19	.	.	PUNCT
ijtc-224	133	1	this	this	DET
ijtc-224	133	2	study	study	NOUN
ijtc-224	133	3	implies	imply	VERB
ijtc-224	133	4	that	that	SCONJ
ijtc-224	133	5	balanced	balanced	ADJ
ijtc-224	133	6	funds	fund	NOUN
ijtc-224	133	7	such	such	ADJ
ijtc-224	133	8	as	as	ADP
ijtc-224	133	9	revenue	revenue	NOUN
ijtc-224	133	10	sharing	sharing	NOUN
ijtc-224	133	11	funds	fund	NOUN
ijtc-224	133	12	and	and	CCONJ
ijtc-224	133	13	general	general	ADJ
ijtc-224	133	14	allocation	allocation	NOUN
ijtc-224	133	15	funds	fund	NOUN
ijtc-224	133	16	from	from	ADP
ijtc-224	133	17	the	the	DET
ijtc-224	133	18	central	central	ADJ
ijtc-224	133	19	government	government	NOUN
ijtc-224	133	20	affect	affect	VERB
ijtc-224	133	21	expenditure	expenditure	NOUN
ijtc-224	133	22	allocation	allocation	NOUN
ijtc-224	133	23	for	for	ADP
ijtc-224	133	24	the	the	DET
ijtc-224	133	25	provincial	provincial	ADJ
ijtc-224	133	26	government	government	NOUN
ijtc-224	133	27	.	.	PUNCT
ijtc-224	134	1	while	while	SCONJ
ijtc-224	134	2	this	this	DET
ijtc-224	134	3	study	study	NOUN
ijtc-224	134	4	provides	provide	VERB
ijtc-224	134	5	some	some	DET
ijtc-224	134	6	important	important	ADJ
ijtc-224	134	7	findings	finding	NOUN
ijtc-224	134	8	,	,	PUNCT
ijtc-224	134	9	this	this	DET
ijtc-224	134	10	study	study	NOUN
ijtc-224	134	11	has	have	AUX
ijtc-224	134	12	carried	carry	VERB
ijtc-224	134	13	some	some	DET
ijtc-224	134	14	limitations	limitation	NOUN
ijtc-224	134	15	which	which	PRON
ijtc-224	134	16	can	can	AUX
ijtc-224	134	17	be	be	AUX
ijtc-224	134	18	addressed	address	VERB
ijtc-224	134	19	in	in	ADP
ijtc-224	134	20	future	future	ADJ
ijtc-224	134	21	researches	research	NOUN
ijtc-224	134	22	.	.	PUNCT
ijtc-224	135	1	first	first	ADV
ijtc-224	135	2	,	,	PUNCT
ijtc-224	135	3	this	this	DET
ijtc-224	135	4	study	study	NOUN
ijtc-224	135	5	focuses	focus	VERB
ijtc-224	135	6	on	on	ADP
ijtc-224	135	7	the	the	DET
ijtc-224	135	8	provincial	provincial	ADJ
ijtc-224	135	9	government	government	NOUN
ijtc-224	135	10	in	in	ADP
ijtc-224	135	11	indonesia	indonesia	PROPN
ijtc-224	135	12	,	,	PUNCT
ijtc-224	135	13	limiting	limit	VERB
ijtc-224	135	14	the	the	DET
ijtc-224	135	15	generalization	generalization	NOUN
ijtc-224	135	16	of	of	ADP
ijtc-224	135	17	the	the	DET
ijtc-224	135	18	findings	finding	NOUN
ijtc-224	135	19	.	.	PUNCT
ijtc-224	136	1	thus	thus	ADV
ijtc-224	136	2	,	,	PUNCT
ijtc-224	136	3	the	the	DET
ijtc-224	136	4	sample	sample	NOUN
ijtc-224	136	5	of	of	ADP
ijtc-224	136	6	this	this	DET
ijtc-224	136	7	study	study	NOUN
ijtc-224	136	8	is	be	AUX
ijtc-224	136	9	not	not	PART
ijtc-224	136	10	fully	fully	ADV
ijtc-224	136	11	typical	typical	ADJ
ijtc-224	136	12	of	of	ADP
ijtc-224	136	13	local	local	ADJ
ijtc-224	136	14	government	government	NOUN
ijtc-224	136	15	.	.	PUNCT
ijtc-224	137	1	this	this	DET
ijtc-224	137	2	issue	issue	NOUN
ijtc-224	137	3	can	can	AUX
ijtc-224	137	4	be	be	AUX
ijtc-224	137	5	solved	solve	VERB
ijtc-224	137	6	by	by	ADP
ijtc-224	137	7	replicating	replicate	VERB
ijtc-224	137	8	this	this	DET
ijtc-224	137	9	study	study	NOUN
ijtc-224	137	10	in	in	ADP
ijtc-224	137	11	different	different	ADJ
ijtc-224	137	12	provincial	provincial	NOUN
ijtc-224	137	13	the	the	DET
ijtc-224	137	14	determinants	determinant	NOUN
ijtc-224	137	15	factors	factor	NOUN
ijtc-224	137	16	of	of	ADP
ijtc-224	137	17	capital	capital	NOUN
ijtc-224	137	18	expenditure	expenditure	NOUN
ijtc-224	137	19	ishak	ishak	NOUN
ijtc-224	137	20	,	,	PUNCT
ijtc-224	137	21	et	et	NOUN
ijtc-224	137	22	.	.	PUNCT
ijtc-224	138	1	al	al	PROPN
ijtc-224	138	2	164	164	NUM
ijtc-224	138	3	|	|	CCONJ
ijtc-224	138	4	ilomata	ilomata	PROPN
ijtc-224	138	5	international	international	ADJ
ijtc-224	138	6	journal	journal	NOUN
ijtc-224	138	7	of	of	ADP
ijtc-224	138	8	tax	tax	PROPN
ijtc-224	138	9	&	&	CCONJ
ijtc-224	138	10	accounting	accounting	PROPN
ijtc-224	138	11	volume	volume	NOUN
ijtc-224	138	12	2	2	NUM
ijtc-224	138	13	issue	issue	NOUN
ijtc-224	138	14	2	2	NUM
ijtc-224	138	15	,	,	PUNCT
ijtc-224	138	16	april	april	PROPN
ijtc-224	138	17	2021	2021	NUM
ijtc-224	138	18	and	and	CCONJ
ijtc-224	138	19	regency	regency	PROPN
ijtc-224	138	20	governments	government	NOUN
ijtc-224	138	21	.	.	PUNCT
ijtc-224	139	1	second	second	ADV
ijtc-224	139	2	,	,	PUNCT
ijtc-224	139	3	this	this	DET
ijtc-224	139	4	study	study	NOUN
ijtc-224	139	5	used	use	VERB
ijtc-224	139	6	a	a	DET
ijtc-224	139	7	relatively	relatively	ADV
ijtc-224	139	8	small	small	ADJ
ijtc-224	139	9	sample	sample	NOUN
ijtc-224	139	10	size	size	NOUN
ijtc-224	139	11	which	which	PRON
ijtc-224	139	12	not	not	PART
ijtc-224	139	13	allowing	allow	VERB
ijtc-224	139	14	the	the	DET
ijtc-224	139	15	authors	author	NOUN
ijtc-224	139	16	to	to	PART
ijtc-224	139	17	run	run	VERB
ijtc-224	139	18	a	a	DET
ijtc-224	139	19	more	more	ADV
ijtc-224	139	20	powerful	powerful	ADJ
ijtc-224	139	21	statistical	statistical	ADJ
ijtc-224	139	22	analysis	analysis	NOUN
ijtc-224	139	23	,	,	PUNCT
ijtc-224	139	24	such	such	ADJ
ijtc-224	139	25	as	as	ADP
ijtc-224	139	26	structural	structural	ADJ
ijtc-224	139	27	equation	equation	NOUN
ijtc-224	139	28	modeling	modeling	NOUN
ijtc-224	139	29	(	(	PUNCT
ijtc-224	139	30	sem	sem	NOUN
ijtc-224	139	31	)	)	PUNCT
ijtc-224	139	32	.	.	PUNCT
ijtc-224	140	1	it	it	PRON
ijtc-224	140	2	is	be	AUX
ijtc-224	140	3	encouraged	encourage	VERB
ijtc-224	140	4	for	for	SCONJ
ijtc-224	140	5	future	future	ADJ
ijtc-224	140	6	researchers	researcher	NOUN
ijtc-224	140	7	to	to	PART
ijtc-224	140	8	enlarge	enlarge	VERB
ijtc-224	140	9	the	the	DET
ijtc-224	140	10	sample	sample	NOUN
ijtc-224	140	11	size	size	NOUN
ijtc-224	140	12	for	for	ADP
ijtc-224	140	13	more	more	ADV
ijtc-224	140	14	statistical	statistical	ADJ
ijtc-224	140	15	results	result	NOUN
ijtc-224	140	16	.	.	PUNCT
ijtc-224	141	1	last	last	ADJ
ijtc-224	141	2	,	,	PUNCT
ijtc-224	141	3	besides	besides	SCONJ
ijtc-224	141	4	local	local	ADJ
ijtc-224	141	5	own	own	ADJ
ijtc-224	141	6	-	-	PUNCT
ijtc-224	141	7	source	source	NOUN
ijtc-224	141	8	revenue	revenue	NOUN
ijtc-224	141	9	,	,	PUNCT
ijtc-224	141	10	revenue	revenue	NOUN
ijtc-224	141	11	-	-	PUNCT
ijtc-224	141	12	sharing	share	VERB
ijtc-224	141	13	fund	fund	NOUN
ijtc-224	141	14	,	,	PUNCT
ijtc-224	141	15	and	and	CCONJ
ijtc-224	141	16	general	general	ADJ
ijtc-224	141	17	allocation	allocation	NOUN
ijtc-224	141	18	fund	fund	NOUN
ijtc-224	141	19	that	that	PRON
ijtc-224	141	20	were	be	AUX
ijtc-224	141	21	found	find	VERB
ijtc-224	141	22	to	to	PART
ijtc-224	141	23	directly	directly	ADV
ijtc-224	141	24	impact	impact	VERB
ijtc-224	141	25	on	on	ADP
ijtc-224	141	26	capital	capital	NOUN
ijtc-224	141	27	expenditure	expenditure	NOUN
ijtc-224	141	28	,	,	PUNCT
ijtc-224	141	29	it	it	PRON
ijtc-224	141	30	is	be	AUX
ijtc-224	141	31	also	also	ADV
ijtc-224	141	32	to	to	PART
ijtc-224	141	33	identify	identify	VERB
ijtc-224	141	34	other	other	ADJ
ijtc-224	141	35	constructs	construct	NOUN
ijtc-224	141	36	beyond	beyond	ADP
ijtc-224	141	37	variables	variable	NOUN
ijtc-224	141	38	used	use	VERB
ijtc-224	141	39	in	in	ADP
ijtc-224	141	40	this	this	DET
ijtc-224	141	41	study	study	NOUN
ijtc-224	141	42	such	such	ADJ
ijtc-224	141	43	as	as	ADP
ijtc-224	141	44	local	local	ADJ
ijtc-224	141	45	taxation	taxation	NOUN
ijtc-224	141	46	,	,	PUNCT
ijtc-224	141	47	local	local	ADJ
ijtc-224	141	48	retribution	retribution	NOUN
ijtc-224	141	49	,	,	PUNCT
ijtc-224	141	50	local	local	ADJ
ijtc-224	141	51	own	own	ADJ
ijtc-224	141	52	source	source	NOUN
ijtc-224	141	53	assets	asset	NOUN
ijtc-224	141	54	,	,	PUNCT
ijtc-224	141	55	and	and	CCONJ
ijtc-224	141	56	other	other	ADJ
ijtc-224	141	57	lawful	lawful	ADJ
ijtc-224	141	58	local	local	ADJ
ijtc-224	141	59	revenue	revenue	NOUN
ijtc-224	141	60	factors	factor	NOUN
ijtc-224	141	61	which	which	PRON
ijtc-224	141	62	have	have	VERB
ijtc-224	141	63	a	a	DET
ijtc-224	141	64	potential	potential	ADJ
ijtc-224	141	65	effect	effect	NOUN
ijtc-224	141	66	on	on	ADP
ijtc-224	141	67	capital	capital	NOUN
ijtc-224	141	68	expenditure	expenditure	NOUN
ijtc-224	141	69	.	.	PUNCT
ijtc-224	142	1	references	reference	NOUN
ijtc-224	142	2	bellani	bellani	PROPN
ijtc-224	142	3	,	,	PUNCT
ijtc-224	142	4	l.	l.	PROPN
ijtc-224	142	5	,	,	PUNCT
ijtc-224	142	6	&	&	CCONJ
ijtc-224	142	7	scervini	scervini	PROPN
ijtc-224	142	8	,	,	PUNCT
ijtc-224	142	9	f.	f.	PROPN
ijtc-224	142	10	(	(	PUNCT
ijtc-224	142	11	2020	2020	NUM
ijtc-224	142	12	)	)	PUNCT
ijtc-224	142	13	.	.	PUNCT
ijtc-224	143	1	heterogeneity	heterogeneity	NOUN
ijtc-224	143	2	in	in	ADP
ijtc-224	143	3	preferences	preference	NOUN
ijtc-224	143	4	for	for	ADP
ijtc-224	143	5	redistribution	redistribution	NOUN
ijtc-224	143	6	and	and	CCONJ
ijtc-224	143	7	public	public	ADJ
ijtc-224	143	8	spending	spending	NOUN
ijtc-224	143	9	:	:	PUNCT
ijtc-224	143	10	a	a	DET
ijtc-224	143	11	cross	cross	ADJ
ijtc-224	143	12	-	-	ADJ
ijtc-224	143	13	country	country	ADJ
ijtc-224	143	14	analysis	analysis	NOUN
ijtc-224	143	15	.	.	PUNCT
ijtc-224	144	1	european	european	ADJ
ijtc-224	144	2	journal	journal	PROPN
ijtc-224	144	3	of	of	ADP
ijtc-224	144	4	political	political	ADJ
ijtc-224	144	5	economy	economy	NOUN
ijtc-224	144	6	,	,	PUNCT
ijtc-224	144	7	63(april	63(april	NUM
ijtc-224	144	8	)	)	PUNCT
ijtc-224	144	9	,	,	PUNCT
ijtc-224	144	10	101890	101890	NUM
ijtc-224	144	11	.	.	PUNCT
ijtc-224	145	1	https://doi.org/10.1016/j.ejpoleco.2020.101890	https://doi.org/10.1016/j.ejpoleco.2020.101890	ADJ
ijtc-224	145	2	gao	gao	PROPN
ijtc-224	145	3	,	,	PUNCT
ijtc-224	145	4	h.	h.	PROPN
ijtc-224	145	5	(	(	PUNCT
ijtc-224	145	6	2019	2019	NUM
ijtc-224	145	7	)	)	PUNCT
ijtc-224	145	8	.	.	PUNCT
ijtc-224	146	1	public	public	ADJ
ijtc-224	146	2	land	land	NOUN
ijtc-224	146	3	leasing	leasing	NOUN
ijtc-224	146	4	,	,	PUNCT
ijtc-224	146	5	public	public	ADJ
ijtc-224	146	6	productive	productive	ADJ
ijtc-224	146	7	spending	spending	NOUN
ijtc-224	146	8	,	,	PUNCT
ijtc-224	146	9	and	and	CCONJ
ijtc-224	146	10	economic	economic	ADJ
ijtc-224	146	11	growth	growth	NOUN
ijtc-224	146	12	in	in	ADP
ijtc-224	146	13	chinese	chinese	ADJ
ijtc-224	146	14	cities	city	NOUN
ijtc-224	146	15	.	.	PUNCT
ijtc-224	147	1	land	land	NOUN
ijtc-224	147	2	use	use	NOUN
ijtc-224	147	3	policy	policy	NOUN
ijtc-224	147	4	,	,	PUNCT
ijtc-224	147	5	88(june	88(june	NUM
ijtc-224	147	6	)	)	PUNCT
ijtc-224	147	7	,	,	PUNCT
ijtc-224	147	8	104076	104076	NUM
ijtc-224	147	9	.	.	PUNCT
ijtc-224	148	1	https://doi.org/10.1016/j.landusepol.2019.104076	https://doi.org/10.1016/j.landusepol.2019.104076	ADJ
ijtc-224	148	2	ghozali	ghozali	PROPN
ijtc-224	148	3	,	,	PUNCT
ijtc-224	148	4	i.	i.	PROPN
ijtc-224	148	5	(	(	PUNCT
ijtc-224	148	6	2016	2016	NUM
ijtc-224	148	7	)	)	PUNCT
ijtc-224	148	8	.	.	PUNCT
ijtc-224	149	1	aplikasi	aplikasi	PROPN
ijtc-224	149	2	analisis	analisis	PROPN
ijtc-224	149	3	multivariete	multivariete	PROPN
ijtc-224	149	4	spss	spss	PROPN
ijtc-224	149	5	23	23	NUM
ijtc-224	149	6	.	.	PUNCT
ijtc-224	150	1	gujarati	gujarati	PROPN
ijtc-224	150	2	,	,	PUNCT
ijtc-224	150	3	d.	d.	PROPN
ijtc-224	150	4	n.	n.	PROPN
ijtc-224	150	5	(	(	PUNCT
ijtc-224	150	6	2004	2004	NUM
ijtc-224	150	7	)	)	PUNCT
ijtc-224	150	8	.	.	PUNCT
ijtc-224	151	1	basic	basic	ADJ
ijtc-224	151	2	econometrics	econometric	NOUN
ijtc-224	151	3	gujarati.pdf	gujarati.pdf	NOUN
ijtc-224	151	4	.	.	PUNCT
ijtc-224	152	1	in	in	ADP
ijtc-224	152	2	basic	basic	ADJ
ijtc-224	152	3	econometrics	econometric	NOUN
ijtc-224	152	4	,	,	PUNCT
ijtc-224	152	5	fourth	fourth	ADJ
ijtc-224	152	6	edition	edition	NOUN
ijtc-224	152	7	.	.	PUNCT
ijtc-224	153	1	juniawan	juniawan	PROPN
ijtc-224	153	2	,	,	PUNCT
ijtc-224	153	3	m.	m.	NOUN
ijtc-224	153	4	a.	a.	PROPN
ijtc-224	153	5	,	,	PUNCT
ijtc-224	153	6	&	&	CCONJ
ijtc-224	153	7	suryantini	suryantini	PROPN
ijtc-224	153	8	,	,	PUNCT
ijtc-224	153	9	n.	n.	PROPN
ijtc-224	153	10	p.	p.	PROPN
ijtc-224	153	11	s.	s.	PROPN
ijtc-224	153	12	(	(	PUNCT
ijtc-224	153	13	2018	2018	NUM
ijtc-224	153	14	)	)	PUNCT
ijtc-224	153	15	.	.	PUNCT
ijtc-224	154	1	pengaruh	pengaruh	PROPN
ijtc-224	154	2	pad	pad	PROPN
ijtc-224	154	3	,	,	PUNCT
ijtc-224	154	4	dau	dau	PROPN
ijtc-224	154	5	dan	dan	PROPN
ijtc-224	154	6	dak	dak	PROPN
ijtc-224	154	7	terhadap	terhadap	PROPN
ijtc-224	154	8	belanja	belanja	PROPN
ijtc-224	154	9	modal	modal	PROPN
ijtc-224	154	10	kota	kota	PROPN
ijtc-224	154	11	dan	dan	PROPN
ijtc-224	154	12	kabupaten	kabupaten	PROPN
ijtc-224	154	13	di	di	PROPN
ijtc-224	154	14	provinsi	provinsi	PROPN
ijtc-224	154	15	bali	bali	PROPN
ijtc-224	154	16	.	.	PUNCT
ijtc-224	155	1	e	e	X
ijtc-224	155	2	-	-	ADJ
ijtc-224	155	3	jurnal	jurnal	ADJ
ijtc-224	155	4	manajemen	manajeman	NOUN
ijtc-224	155	5	universitas	universita	VERB
ijtc-224	155	6	udayana	udayana	ADJ
ijtc-224	155	7	,	,	PUNCT
ijtc-224	155	8	7(3	7(3	NUM
ijtc-224	155	9	)	)	PUNCT
ijtc-224	155	10	,	,	PUNCT
ijtc-224	155	11	1255	1255	NUM
ijtc-224	155	12	.	.	PUNCT
ijtc-224	156	1	https://doi.org/10.24843/ejmunud.2018.v7.i03.p05	https://doi.org/10.24843/ejmunud.2018.v7.i03.p05	PROPN
ijtc-224	156	2	mentayani	mentayani	PROPN
ijtc-224	156	3	,	,	PUNCT
ijtc-224	156	4	i.	i.	PROPN
ijtc-224	156	5	,	,	PUNCT
ijtc-224	156	6	&	&	CCONJ
ijtc-224	156	7	rusmanto	rusmanto	NOUN
ijtc-224	156	8	.	.	PUNCT
ijtc-224	157	1	(	(	PUNCT
ijtc-224	157	2	2013	2013	NUM
ijtc-224	157	3	)	)	PUNCT
ijtc-224	157	4	.	.	PUNCT
ijtc-224	158	1	pengaruh	pengaruh	PROPN
ijtc-224	158	2	pendapatan	pendapatan	PROPN
ijtc-224	158	3	asli	asli	PROPN
ijtc-224	158	4	daerah	daerah	PROPN
ijtc-224	158	5	,	,	PUNCT
ijtc-224	158	6	dana	dana	PROPN
ijtc-224	158	7	alokasi	alokasi	PROPN
ijtc-224	158	8	umum	umum	PROPN
ijtc-224	158	9	,	,	PUNCT
ijtc-224	158	10	dan	dan	PROPN
ijtc-224	158	11	sisa	sisa	PROPN
ijtc-224	158	12	pembiayaan	pembiayaan	VERB
ijtc-224	158	13	anggaran	anggaran	PROPN
ijtc-224	158	14	terhadap	terhadap	PROPN
ijtc-224	158	15	belanja	belanja	PROPN
ijtc-224	158	16	modal	modal	PROPN
ijtc-224	158	17	.	.	PUNCT
ijtc-224	159	1	jurnal	jurnal	ADJ
ijtc-224	159	2	infestasi	infestasi	PROPN
ijtc-224	159	3	,	,	PUNCT
ijtc-224	159	4	9(2	9(2	NUM
ijtc-224	159	5	)	)	PUNCT
ijtc-224	159	6	,	,	PUNCT
ijtc-224	159	7	91–102	91–102	NUM
ijtc-224	159	8	.	.	PUNCT
ijtc-224	159	9	nuarisa	nuarisa	PROPN
ijtc-224	159	10	,	,	PUNCT
ijtc-224	159	11	s.	s.	PROPN
ijtc-224	159	12	a.	a.	PROPN
ijtc-224	159	13	(	(	PUNCT
ijtc-224	159	14	2013	2013	NUM
ijtc-224	159	15	)	)	PUNCT
ijtc-224	159	16	.	.	PUNCT
ijtc-224	160	1	pengaruh	pengaruh	PROPN
ijtc-224	160	2	pad	pad	PROPN
ijtc-224	160	3	,	,	PUNCT
ijtc-224	160	4	dau	dau	PROPN
ijtc-224	160	5	dan	dan	PROPN
ijtc-224	160	6	dak	dak	PROPN
ijtc-224	160	7	terhadap	terhadap	PROPN
ijtc-224	160	8	pengalokasian	pengalokasian	PROPN
ijtc-224	160	9	anggaran	anggaran	PROPN
ijtc-224	160	10	belanja	belanja	PROPN
ijtc-224	160	11	modal	modal	NOUN
ijtc-224	160	12	.	.	PUNCT
ijtc-224	161	1	accounting	account	VERB
ijtc-224	161	2	analysis	analysis	NOUN
ijtc-224	161	3	journal	journal	NOUN
ijtc-224	161	4	,	,	PUNCT
ijtc-224	161	5	2(1	2(1	NUM
ijtc-224	161	6	)	)	PUNCT
ijtc-224	161	7	,	,	PUNCT
ijtc-224	161	8	89–94	89–94	NUM
ijtc-224	161	9	.	.	PUNCT
ijtc-224	162	1	oneill	oneill	ADJ
ijtc-224	162	2	,	,	PUNCT
ijtc-224	162	3	t.	t.	PROPN
ijtc-224	162	4	,	,	PUNCT
ijtc-224	162	5	&	&	CCONJ
ijtc-224	162	6	stern	stern	PROPN
ijtc-224	162	7	,	,	PUNCT
ijtc-224	162	8	s.	s.	PROPN
ijtc-224	162	9	(	(	PUNCT
ijtc-224	162	10	2012	2012	NUM
ijtc-224	162	11	)	)	PUNCT
ijtc-224	162	12	.	.	PUNCT
ijtc-224	163	1	finite	finite	VERB
ijtc-224	163	2	population	population	NOUN
ijtc-224	163	3	corrections	correction	NOUN
ijtc-224	163	4	for	for	ADP
ijtc-224	163	5	the	the	DET
ijtc-224	163	6	kolmogorov	kolmogorov	ADJ
ijtc-224	163	7	–	–	PUNCT
ijtc-224	163	8	smirnov	smirnov	ADJ
ijtc-224	163	9	tests	test	NOUN
ijtc-224	163	10	.	.	PUNCT
ijtc-224	164	1	journal	journal	PROPN
ijtc-224	164	2	of	of	ADP
ijtc-224	164	3	nonparametric	nonparametric	PROPN
ijtc-224	164	4	statistics	statistic	NOUN
ijtc-224	164	5	j	j	PROPN
ijtc-224	164	6	nonparametr	nonparametr	NOUN
ijtc-224	164	7	stat	stat	PROPN
ijtc-224	164	8	,	,	PUNCT
ijtc-224	164	9	24	24	NUM
ijtc-224	164	10	,	,	PUNCT
ijtc-224	164	11	1–8	1–8	NUM
ijtc-224	164	12	.	.	PUNCT
ijtc-224	165	1	https://doi.org/10.1080/10485252.2011.650169	https://doi.org/10.1080/10485252.2011.650169	PROPN
ijtc-224	165	2	pelealu	pelealu	PROPN
ijtc-224	165	3	,	,	PUNCT
ijtc-224	165	4	a.	a.	NOUN
ijtc-224	165	5	(	(	PUNCT
ijtc-224	165	6	2013	2013	NUM
ijtc-224	165	7	)	)	PUNCT
ijtc-224	165	8	.	.	PUNCT
ijtc-224	166	1	pengaruh	pengaruh	PROPN
ijtc-224	166	2	dana	dana	PROPN
ijtc-224	166	3	alokasi	alokasi	PROPN
ijtc-224	166	4	khusus	khusus	PROPN
ijtc-224	166	5	dan	dan	PROPN
ijtc-224	166	6	pendapatan	pendapatan	PROPN
ijtc-224	166	7	asli	asli	PROPN
ijtc-224	166	8	daerah	daerah	PROPN
ijtc-224	166	9	terhadap	terhadap	PROPN
ijtc-224	166	10	belanja	belanja	PROPN
ijtc-224	166	11	modal	modal	NOUN
ijtc-224	166	12	.	.	PUNCT
ijtc-224	167	1	jurnal	jurnal	PROPN
ijtc-224	167	2	emba	emba	PROPN
ijtc-224	167	3	,	,	PUNCT
ijtc-224	167	4	1(4	1(4	NUM
ijtc-224	167	5	)	)	PUNCT
ijtc-224	167	6	,	,	PUNCT
ijtc-224	167	7	1189–1197	1189–1197	NUM
ijtc-224	167	8	.	.	PUNCT
ijtc-224	168	1	https://doi.org/10.35794/emba.v1i4.2892	https://doi.org/10.35794/emba.v1i4.2892	PROPN
ijtc-224	168	2	pemerintah	pemerintah	PROPN
ijtc-224	168	3	indonesia	indonesia	PROPN
ijtc-224	168	4	,	,	PUNCT
ijtc-224	168	5	p.	p.	PROPN
ijtc-224	168	6	(	(	PUNCT
ijtc-224	168	7	2014	2014	NUM
ijtc-224	168	8	)	)	PUNCT
ijtc-224	168	9	.	.	PUNCT
ijtc-224	169	1	undang	undang	PROPN
ijtc-224	169	2	-	-	PUNCT
ijtc-224	169	3	undang	undang	PROPN
ijtc-224	169	4	republik	republik	PROPN
ijtc-224	169	5	indonesia	indonesia	PROPN
ijtc-224	169	6	nomor	nomor	PROPN
ijtc-224	169	7	23	23	NUM
ijtc-224	169	8	tahun	tahun	PROPN
ijtc-224	169	9	2014	2014	NUM
ijtc-224	169	10	tentang	tentang	PROPN
ijtc-224	169	11	pemerintahan	pemerintahan	PROPN
ijtc-224	169	12	daerah	daerah	PROPN
ijtc-224	169	13	.	.	PUNCT
ijtc-224	170	1	priambudi	priambudi	PROPN
ijtc-224	170	2	,	,	PUNCT
ijtc-224	170	3	w.	w.	PROPN
ijtc-224	170	4	(	(	PUNCT
ijtc-224	170	5	2017	2017	NUM
ijtc-224	170	6	)	)	PUNCT
ijtc-224	170	7	.	.	PUNCT
ijtc-224	171	1	pengaruh	pengaruh	PROPN
ijtc-224	171	2	pendapatan	pendapatan	PROPN
ijtc-224	171	3	asli	asli	PROPN
ijtc-224	171	4	daerah	daerah	PROPN
ijtc-224	171	5	dan	dan	PROPN
ijtc-224	171	6	dana	dana	PROPN
ijtc-224	171	7	alokasi	alokasi	PROPN
ijtc-224	171	8	umum	umum	PROPN
ijtc-224	171	9	terhadap	terhadap	PROPN
ijtc-224	171	10	belanja	belanja	PROPN
ijtc-224	171	11	modal	modal	PROPN
ijtc-224	171	12	.	.	PUNCT
ijtc-224	172	1	jurnal	jurnal	ADJ
ijtc-224	172	2	nominal	nominal	ADJ
ijtc-224	172	3	,	,	PUNCT
ijtc-224	172	4	vi(1	vi(1	ADJ
ijtc-224	172	5	)	)	PUNCT
ijtc-224	172	6	,	,	PUNCT
ijtc-224	172	7	136–147	136–147	NUM
ijtc-224	172	8	.	.	PUNCT
ijtc-224	173	1	priyatno	priyatno	PROPN
ijtc-224	173	2	,	,	PUNCT
ijtc-224	173	3	d.	d.	PROPN
ijtc-224	173	4	(	(	PUNCT
ijtc-224	173	5	2014	2014	NUM
ijtc-224	173	6	)	)	PUNCT
ijtc-224	173	7	.	.	PUNCT
ijtc-224	174	1	spss	spss	PROPN
ijtc-224	174	2	22	22	NUM
ijtc-224	174	3	pengolah	pengolah	PROPN
ijtc-224	174	4	data	datum	NOUN
ijtc-224	174	5	terpraktis	terpraktis	NOUN
ijtc-224	174	6	.	.	PUNCT
ijtc-224	175	1	yogyakarta	yogyakarta	PROPN
ijtc-224	175	2	:	:	PUNCT
ijtc-224	176	1	cv	cv	PROPN
ijtc-224	176	2	andi	andi	PROPN
ijtc-224	176	3	offset	offset	PROPN
ijtc-224	176	4	.	.	PUNCT
ijtc-224	177	1	rifai	rifai	PROPN
ijtc-224	177	2	,	,	PUNCT
ijtc-224	177	3	r.	r.	PROPN
ijtc-224	177	4	a.	a.	PROPN
ijtc-224	177	5	(	(	PUNCT
ijtc-224	177	6	2017	2017	NUM
ijtc-224	177	7	)	)	PUNCT
ijtc-224	177	8	.	.	PUNCT
ijtc-224	178	1	pengaruh	pengaruh	PROPN
ijtc-224	178	2	pendapatan	pendapatan	PROPN
ijtc-224	178	3	asli	asli	PROPN
ijtc-224	178	4	daerah	daerah	PROPN
ijtc-224	178	5	,	,	PUNCT
ijtc-224	178	6	dana	dana	PROPN
ijtc-224	178	7	alokasi	alokasi	PROPN
ijtc-224	178	8	umum	umum	PROPN
ijtc-224	178	9	,	,	PUNCT
ijtc-224	178	10	dana	dana	PROPN
ijtc-224	178	11	alokasi	alokasi	PROPN
ijtc-224	178	12	khusus	khusus	PROPN
ijtc-224	178	13	,	,	PUNCT
ijtc-224	178	14	dan	dan	PROPN
ijtc-224	178	15	dana	dana	PROPN
ijtc-224	178	16	bagi	bagi	PROPN
ijtc-224	178	17	hasil	hasil	PROPN
ijtc-224	178	18	terhadap	terhadap	PROPN
ijtc-224	178	19	belanja	belanja	PROPN
ijtc-224	178	20	modal	modal	NOUN
ijtc-224	178	21	.	.	PUNCT
ijtc-224	179	1	e	e	X
ijtc-224	179	2	-	-	NOUN
ijtc-224	179	3	journal	journal	NOUN
ijtc-224	179	4	katalogis	katalogis	PROPN
ijtc-224	179	5	,	,	PUNCT
ijtc-224	179	6	5(7	5(7	NUM
ijtc-224	179	7	)	)	PUNCT
ijtc-224	179	8	,	,	PUNCT
ijtc-224	179	9	169–180	169–180	NUM
ijtc-224	179	10	.	.	PUNCT
ijtc-224	179	11	rizal	rizal	NOUN
ijtc-224	179	12	,	,	PUNCT
ijtc-224	179	13	y.	y.	PROPN
ijtc-224	179	14	,	,	PUNCT
ijtc-224	179	15	&	&	CCONJ
ijtc-224	179	16	erpita	erpita	PROPN
ijtc-224	179	17	.	.	PUNCT
ijtc-224	180	1	(	(	PUNCT
ijtc-224	180	2	2019	2019	NUM
ijtc-224	180	3	)	)	PUNCT
ijtc-224	180	4	.	.	PUNCT
ijtc-224	181	1	pengaruh	pengaruh	PROPN
ijtc-224	181	2	pendapatan	pendapatan	PROPN
ijtc-224	181	3	asli	asli	PROPN
ijtc-224	181	4	daerah	daerah	PROPN
ijtc-224	181	5	terhadap	terhadap	PROPN
ijtc-224	181	6	belanja	belanja	PROPN
ijtc-224	181	7	modal	modal	NOUN
ijtc-224	181	8	.	.	PUNCT
ijtc-224	182	1	jurnal	jurnal	ADJ
ijtc-224	182	2	samudra	samudra	PROPN
ijtc-224	182	3	ekonomika	ekonomika	PROPN
ijtc-224	182	4	,	,	PUNCT
ijtc-224	182	5	3(1	3(1	NUM
ijtc-224	182	6	)	)	PUNCT
ijtc-224	182	7	,	,	PUNCT
ijtc-224	182	8	74–83	74–83	NUM
ijtc-224	182	9	.	.	PUNCT
ijtc-224	183	1	sekaran	sekaran	NOUN
ijtc-224	183	2	,	,	PUNCT
ijtc-224	183	3	u.	u.	PROPN
ijtc-224	183	4	,	,	PUNCT
ijtc-224	183	5	&	&	CCONJ
ijtc-224	183	6	bougie	bougie	PROPN
ijtc-224	183	7	,	,	PUNCT
ijtc-224	183	8	r.	r.	PROPN
ijtc-224	183	9	(	(	PUNCT
ijtc-224	183	10	2016	2016	NUM
ijtc-224	183	11	)	)	PUNCT
ijtc-224	183	12	.	.	PUNCT
ijtc-224	184	1	research	research	NOUN
ijtc-224	184	2	methods	method	NOUN
ijtc-224	184	3	for	for	ADP
ijtc-224	184	4	bussiness	bussiness	NOUN
ijtc-224	184	5	a	a	DET
ijtc-224	184	6	skill	skill	NOUN
ijtc-224	184	7	-	-	PUNCT
ijtc-224	184	8	building	building	NOUN
ijtc-224	184	9	approach	approach	NOUN
ijtc-224	184	10	.	.	PUNCT
ijtc-224	185	1	sholikhah	sholikhah	PROPN
ijtc-224	185	2	,	,	PUNCT
ijtc-224	185	3	i.	i.	PROPN
ijtc-224	185	4	,	,	PUNCT
ijtc-224	185	5	&	&	CCONJ
ijtc-224	185	6	wahyudin	wahyudin	PROPN
ijtc-224	185	7	,	,	PUNCT
ijtc-224	185	8	a.	a.	NOUN
ijtc-224	185	9	(	(	PUNCT
ijtc-224	185	10	2014	2014	NUM
ijtc-224	185	11	)	)	PUNCT
ijtc-224	185	12	.	.	PUNCT
ijtc-224	186	1	analisis	analisis	NOUN
ijtc-224	186	2	belanja	belanja	PROPN
ijtc-224	186	3	modal	modal	PROPN
ijtc-224	186	4	pada	pada	PROPN
ijtc-224	186	5	pemerintah	pemerintah	PROPN
ijtc-224	186	6	kabupaten	kabupaten	PROPN
ijtc-224	186	7	/	/	SYM
ijtc-224	186	8	kota	kota	PROPN
ijtc-224	186	9	di	di	PROPN
ijtc-224	186	10	jawa	jawa	PROPN
ijtc-224	186	11	.	.	PUNCT
ijtc-224	187	1	accounting	accounting	NOUN
ijtc-224	187	2	analysis	analysis	NOUN
ijtc-224	187	3	journal	journal	NOUN
ijtc-224	187	4	,	,	PUNCT
ijtc-224	187	5	3(4	3(4	NUM
ijtc-224	187	6	)	)	PUNCT
ijtc-224	187	7	,	,	PUNCT
ijtc-224	187	8	553–562	553–562	NUM
ijtc-224	187	9	.	.	PUNCT
ijtc-224	188	1	https://doi.org/10.15294/aaj.v3i4.4224	https://doi.org/10.15294/aaj.v3i4.4224	PROPN
ijtc-224	188	2	suryani	suryani	PROPN
ijtc-224	188	3	,	,	PUNCT
ijtc-224	188	4	f.	f.	PROPN
ijtc-224	188	5	,	,	PUNCT
ijtc-224	188	6	&	&	CCONJ
ijtc-224	188	7	pariani	pariani	PROPN
ijtc-224	188	8	,	,	PUNCT
ijtc-224	188	9	e.	e.	PROPN
ijtc-224	188	10	(	(	PUNCT
ijtc-224	188	11	2018	2018	NUM
ijtc-224	188	12	)	)	PUNCT
ijtc-224	188	13	.	.	PUNCT
ijtc-224	189	1	pengaruh	pengaruh	PROPN
ijtc-224	189	2	pad	pad	PROPN
ijtc-224	189	3	dan	dan	PROPN
ijtc-224	189	4	dau	dau	PROPN
ijtc-224	189	5	terhadap	terhadap	PROPN
ijtc-224	189	6	belanja	belanja	PROPN
ijtc-224	189	7	modal	modal	PROPN
ijtc-224	189	8	pada	pada	PROPN
ijtc-224	189	9	kabupaten	kabupaten	PROPN
ijtc-224	189	10	/	/	SYM
ijtc-224	189	11	kota	kota	PROPN
ijtc-224	189	12	di	di	PROPN
ijtc-224	189	13	provinsi	provinsi	PROPN
ijtc-224	189	14	riau	riau	PROPN
ijtc-224	189	15	.	.	PUNCT
ijtc-224	190	1	jurnal	jurnal	ADJ
ijtc-224	190	2	pendidikan	pendidikan	PROPN
ijtc-224	190	3	ekonomi	ekonomi	PROPN
ijtc-224	190	4	akuntansi	akuntansi	PROPN
ijtc-224	190	5	fkip	fkip	PROPN
ijtc-224	190	6	uir	uir	PROPN
ijtc-224	190	7	,	,	PUNCT
ijtc-224	190	8	6(1	6(1	NUM
ijtc-224	190	9	)	)	PUNCT
ijtc-224	190	10	,	,	PUNCT
ijtc-224	190	11	11	11	NUM
ijtc-224	190	12	–	–	SYM
ijtc-224	190	13	22	22	NUM
ijtc-224	190	14	.	.	PUNCT
ijtc-224	191	1	susanti	susanti	PROPN
ijtc-224	191	2	,	,	PUNCT
ijtc-224	191	3	s.	s.	PROPN
ijtc-224	191	4	,	,	PUNCT
ijtc-224	191	5	&	&	CCONJ
ijtc-224	191	6	fahlevi	fahlevi	PROPN
ijtc-224	191	7	,	,	PUNCT
ijtc-224	191	8	h.	h.	PROPN
ijtc-224	191	9	(	(	PUNCT
ijtc-224	191	10	2016	2016	NUM
ijtc-224	191	11	)	)	PUNCT
ijtc-224	191	12	.	.	PUNCT
ijtc-224	192	1	pengaruh	pengaruh	PROPN
ijtc-224	192	2	pendapatan	pendapatan	PROPN
ijtc-224	192	3	asli	asli	PROPN
ijtc-224	192	4	daerah	daerah	PROPN
ijtc-224	192	5	,	,	PUNCT
ijtc-224	192	6	dana	dana	PROPN
ijtc-224	192	7	alokasi	alokasi	PROPN
ijtc-224	192	8	umum	umum	PROPN
ijtc-224	192	9	,	,	PUNCT
ijtc-224	192	10	dan	dan	PROPN
ijtc-224	192	11	the	the	DET
ijtc-224	192	12	determinants	determinant	NOUN
ijtc-224	192	13	factors	factor	NOUN
ijtc-224	192	14	of	of	ADP
ijtc-224	192	15	capital	capital	NOUN
ijtc-224	192	16	expenditure	expenditure	NOUN
ijtc-224	192	17	ishak	ishak	NOUN
ijtc-224	192	18	,	,	PUNCT
ijtc-224	192	19	et	et	NOUN
ijtc-224	192	20	.	.	PUNCT
ijtc-224	193	1	al	al	PROPN
ijtc-224	193	2	165	165	NUM
ijtc-224	193	3	|	|	ADV
ijtc-224	193	4	ilomata	ilomata	PROPN
ijtc-224	193	5	international	international	ADJ
ijtc-224	193	6	journal	journal	NOUN
ijtc-224	193	7	of	of	ADP
ijtc-224	193	8	tax	tax	PROPN
ijtc-224	193	9	&	&	CCONJ
ijtc-224	193	10	accounting	accounting	PROPN
ijtc-224	193	11	volume	volume	NOUN
ijtc-224	193	12	2	2	NUM
ijtc-224	193	13	issue	issue	NOUN
ijtc-224	193	14	2	2	NUM
ijtc-224	193	15	,	,	PUNCT
ijtc-224	193	16	april	april	PROPN
ijtc-224	193	17	2021	2021	NUM
ijtc-224	193	18	dana	dana	PROPN
ijtc-224	193	19	bagi	bagi	PROPN
ijtc-224	193	20	hasil	hasil	PROPN
ijtc-224	193	21	terhadap	terhadap	PROPN
ijtc-224	193	22	belanja	belanja	PROPN
ijtc-224	193	23	modal	modal	NOUN
ijtc-224	193	24	(	(	PUNCT
ijtc-224	193	25	studi	studi	PROPN
ijtc-224	193	26	pada	pada	PROPN
ijtc-224	193	27	kabupaten	kabupaten	PROPN
ijtc-224	193	28	/	/	SYM
ijtc-224	193	29	kota	kota	PROPN
ijtc-224	193	30	di	di	PROPN
ijtc-224	193	31	wilayah	wilayah	PROPN
ijtc-224	193	32	aceh	aceh	PROPN
ijtc-224	193	33	)	)	PUNCT
ijtc-224	193	34	.	.	PUNCT
ijtc-224	194	1	jurnal	jurnal	ADJ
ijtc-224	194	2	ilmiah	ilmiah	PROPN
ijtc-224	194	3	mahasiswa	mahasiswa	PROPN
ijtc-224	194	4	ekonomi	ekonomi	PROPN
ijtc-224	194	5	akuntansi	akuntansi	PROPN
ijtc-224	194	6	(	(	PUNCT
ijtc-224	194	7	jimeka	jimeka	PROPN
ijtc-224	194	8	)	)	PUNCT
ijtc-224	194	9	,	,	PUNCT
ijtc-224	194	10	1(1	1(1	NUM
ijtc-224	194	11	)	)	PUNCT
ijtc-224	194	12	,	,	PUNCT
ijtc-224	194	13	183–191	183–191	NUM
ijtc-224	194	14	.	.	PUNCT
ijtc-224	194	15	syukri	syukri	NOUN
ijtc-224	194	16	,	,	PUNCT
ijtc-224	194	17	m.	m.	NOUN
ijtc-224	194	18	,	,	PUNCT
ijtc-224	194	19	&	&	CCONJ
ijtc-224	194	20	hinaya	hinaya	PROPN
ijtc-224	194	21	,	,	PUNCT
ijtc-224	194	22	h.	h.	PROPN
ijtc-224	194	23	(	(	PUNCT
ijtc-224	194	24	2019	2019	NUM
ijtc-224	194	25	)	)	PUNCT
ijtc-224	194	26	.	.	PUNCT
ijtc-224	195	1	pengaruh	pengaruh	NOUN
ijtc-224	195	2	pertumbuhan	pertumbuhan	NOUN
ijtc-224	195	3	ekonomi	ekonomi	PROPN
ijtc-224	195	4	,	,	PUNCT
ijtc-224	195	5	pendapatan	pendapatan	PROPN
ijtc-224	195	6	asli	asli	PROPN
ijtc-224	195	7	daerah	daerah	PROPN
ijtc-224	195	8	,	,	PUNCT
ijtc-224	195	9	dana	dana	PROPN
ijtc-224	195	10	alokasi	alokasi	PROPN
ijtc-224	195	11	umum	umum	PROPN
ijtc-224	195	12	dan	dan	PROPN
ijtc-224	195	13	dana	dana	PROPN
ijtc-224	195	14	alokasi	alokasi	PROPN
ijtc-224	195	15	khusus	khusus	PROPN
ijtc-224	195	16	terhadap	terhadap	PROPN
ijtc-224	195	17	anggaran	anggaran	PROPN
ijtc-224	195	18	belanja	belanja	PROPN
ijtc-224	195	19	modal	modal	PROPN
ijtc-224	195	20	kabupaten	kabupaten	PROPN
ijtc-224	195	21	&	&	CCONJ
ijtc-224	195	22	kota	kota	PROPN
ijtc-224	195	23	provinsi	provinsi	PROPN
ijtc-224	195	24	sulawesi	sulawesi	PROPN
ijtc-224	195	25	selatan	selatan	PROPN
ijtc-224	195	26	.	.	PUNCT
ijtc-224	196	1	jemma	jemma	PROPN
ijtc-224	196	2	|	|	PROPN
ijtc-224	196	3	journal	journal	NOUN
ijtc-224	196	4	of	of	ADP
ijtc-224	196	5	economic	economic	ADJ
ijtc-224	196	6	,	,	PUNCT
ijtc-224	196	7	management	management	NOUN
ijtc-224	196	8	and	and	CCONJ
ijtc-224	196	9	accounting	accounting	NOUN
ijtc-224	196	10	,	,	PUNCT
ijtc-224	196	11	2(2	2(2	NUM
ijtc-224	196	12	)	)	PUNCT
ijtc-224	196	13	,	,	PUNCT
ijtc-224	196	14	30–37	30–37	NUM
ijtc-224	196	15	.	.	PUNCT
ijtc-224	197	1	https://doi.org/10.35914/jemma.v2i2.245	https://doi.org/10.35914/jemma.v2i2.245	PROPN
ijtc-224	197	2	talen	talen	PROPN
ijtc-224	197	3	,	,	PUNCT
ijtc-224	197	4	e.	e.	PROPN
ijtc-224	197	5	,	,	PUNCT
ijtc-224	197	6	&	&	CCONJ
ijtc-224	197	7	anselin	anselin	PROPN
ijtc-224	197	8	,	,	PUNCT
ijtc-224	197	9	l.	l.	PROPN
ijtc-224	197	10	(	(	PUNCT
ijtc-224	197	11	2021	2021	NUM
ijtc-224	197	12	)	)	PUNCT
ijtc-224	197	13	.	.	PUNCT
ijtc-224	198	1	city	city	NOUN
ijtc-224	198	2	cents	cent	NOUN
ijtc-224	198	3	:	:	PUNCT
ijtc-224	198	4	tracking	track	VERB
ijtc-224	198	5	the	the	DET
ijtc-224	198	6	spatial	spatial	ADJ
ijtc-224	198	7	imprint	imprint	NOUN
ijtc-224	198	8	of	of	ADP
ijtc-224	198	9	urban	urban	ADJ
ijtc-224	198	10	public	public	ADJ
ijtc-224	198	11	expenditures	expenditure	NOUN
ijtc-224	198	12	.	.	PUNCT
ijtc-224	199	1	cities	city	NOUN
ijtc-224	199	2	,	,	PUNCT
ijtc-224	199	3	108(october	108(october	NUM
ijtc-224	199	4	2020	2020	NUM
ijtc-224	199	5	)	)	PUNCT
ijtc-224	199	6	,	,	PUNCT
ijtc-224	199	7	102962	102962	NUM
ijtc-224	199	8	.	.	PUNCT
ijtc-224	200	1	https://doi.org/10.1016/j.cities.2020.102962	https://doi.org/10.1016/j.cities.2020.102962	PROPN
ijtc-224	200	2	tasdan	tasdan	PROPN
ijtc-224	200	3	,	,	PUNCT
ijtc-224	200	4	f.	f.	PROPN
ijtc-224	200	5	,	,	PUNCT
ijtc-224	200	6	&	&	CCONJ
ijtc-224	200	7	yeniay	yeniay	PROPN
ijtc-224	200	8	,	,	PUNCT
ijtc-224	200	9	o.	o.	PROPN
ijtc-224	200	10	(	(	PUNCT
ijtc-224	200	11	2014	2014	NUM
ijtc-224	200	12	)	)	PUNCT
ijtc-224	200	13	.	.	PUNCT
ijtc-224	201	1	a	a	DET
ijtc-224	201	2	shift	shift	NOUN
ijtc-224	201	3	parameter	parameter	NOUN
ijtc-224	201	4	estimation	estimation	NOUN
ijtc-224	201	5	based	base	VERB
ijtc-224	201	6	on	on	ADP
ijtc-224	201	7	smoothed	smoothed	ADJ
ijtc-224	201	8	kolmogorovsmirnov	kolmogorovsmirnov	NOUN
ijtc-224	201	9	.	.	PUNCT
ijtc-224	201	10	journal	journal	NOUN
ijtc-224	201	11	of	of	ADP
ijtc-224	201	12	applied	applied	ADJ
ijtc-224	201	13	statistics	statistic	NOUN
ijtc-224	201	14	,	,	PUNCT
ijtc-224	201	15	41(5	41(5	NUM
ijtc-224	201	16	)	)	PUNCT
ijtc-224	201	17	,	,	PUNCT
ijtc-224	201	18	1147–1159	1147–1159	NUM
ijtc-224	201	19	.	.	PUNCT
ijtc-224	201	20	https://doi.org/10.1080/02664763.2013.862225	https://doi.org/10.1080/02664763.2013.862225	X
ijtc-224	202	1	wandira	wandira	PROPN
ijtc-224	202	2	,	,	PUNCT
ijtc-224	202	3	a.	a.	NOUN
ijtc-224	202	4	g.	g.	PROPN
ijtc-224	202	5	(	(	PUNCT
ijtc-224	202	6	2013	2013	NUM
ijtc-224	202	7	)	)	PUNCT
ijtc-224	202	8	.	.	PUNCT
ijtc-224	203	1	pengaruh	pengaruh	PROPN
ijtc-224	203	2	pad	pad	PROPN
ijtc-224	203	3	,	,	PUNCT
ijtc-224	203	4	dau	dau	NOUN
ijtc-224	203	5	,	,	PUNCT
ijtc-224	203	6	dak	dak	PROPN
ijtc-224	203	7	dan	dan	PROPN
ijtc-224	203	8	dbh	dbh	PROPN
ijtc-224	203	9	terhadap	terhadap	PROPN
ijtc-224	203	10	pengalokasian	pengalokasian	PROPN
ijtc-224	203	11	belanja	belanja	PROPN
ijtc-224	203	12	modal	modal	NOUN
ijtc-224	203	13	.	.	PUNCT
ijtc-224	204	1	accounting	account	VERB
ijtc-224	204	2	analysis	analysis	NOUN
ijtc-224	204	3	journal	journal	NOUN
ijtc-224	204	4	,	,	PUNCT
ijtc-224	204	5	2(1	2(1	NUM
ijtc-224	204	6	)	)	PUNCT
ijtc-224	204	7	,	,	PUNCT
ijtc-224	204	8	44–51	44–51	NUM
ijtc-224	204	9	.	.	PUNCT
ijtc-224	205	1	wertianti	wertianti	PROPN
ijtc-224	205	2	,	,	PUNCT
ijtc-224	205	3	i.	i.	PROPN
ijtc-224	205	4	g.	g.	PROPN
ijtc-224	205	5	a.	a.	PROPN
ijtc-224	205	6	g.	g.	PROPN
ijtc-224	205	7	,	,	PUNCT
ijtc-224	205	8	&	&	CCONJ
ijtc-224	205	9	dwirandra	dwirandra	PROPN
ijtc-224	205	10	,	,	PUNCT
ijtc-224	205	11	a.	a.	NOUN
ijtc-224	205	12	a.	a.	PROPN
ijtc-224	205	13	n.	n.	PROPN
ijtc-224	205	14	b.	b.	PROPN
ijtc-224	205	15	(	(	PUNCT
ijtc-224	205	16	2013	2013	NUM
ijtc-224	205	17	)	)	PUNCT
ijtc-224	205	18	.	.	PUNCT
ijtc-224	206	1	pengaruh	pengaruh	NOUN
ijtc-224	206	2	pertumbuhan	pertumbuhan	PROPN
ijtc-224	206	3	ekonomi	ekonomi	PROPN
ijtc-224	206	4	pada	pada	PROPN
ijtc-224	206	5	belanja	belanja	PROPN
ijtc-224	206	6	modal	modal	PROPN
ijtc-224	206	7	dengan	dengan	PROPN
ijtc-224	206	8	pad	pad	PROPN
ijtc-224	206	9	dan	dan	PROPN
ijtc-224	206	10	dau	dau	PROPN
ijtc-224	206	11	sebagai	sebagai	PROPN
ijtc-224	206	12	variabel	variabel	PROPN
ijtc-224	206	13	moderasi	moderasi	PROPN
ijtc-224	206	14	.	.	PUNCT
ijtc-224	207	1	e	e	X
ijtc-224	207	2	-	-	ADJ
ijtc-224	207	3	jurnal	jurnal	ADJ
ijtc-224	207	4	akuntansi	akuntansi	PROPN
ijtc-224	207	5	,	,	PUNCT
ijtc-224	207	6	4(3	4(3	NUM
ijtc-224	207	7	)	)	PUNCT
ijtc-224	207	8	,	,	PUNCT
ijtc-224	207	9	567–584	567–584	NUM
ijtc-224	207	10	.	.	PUNCT