id	sid	tid	token	lemma	pos
ijtc-237	1	1	the	the	DET
ijtc-237	1	2	illomata	illomata	PROPN
ijtc-237	1	3	international	international	PROPN
ijtc-237	1	4	journal	journal	PROPN
ijtc-237	1	5	of	of	ADP
ijtc-237	1	6	management	management	NOUN
ijtc-237	1	7	ilomata	ilomata	PROPN
ijtc-237	1	8	international	international	ADJ
ijtc-237	1	9	journal	journal	NOUN
ijtc-237	1	10	of	of	ADP
ijtc-237	1	11	tax	tax	PROPN
ijtc-237	1	12	&	&	CCONJ
ijtc-237	1	13	accounting	accounting	PROPN
ijtc-237	1	14	(	(	PUNCT
ijtc-237	1	15	ijtc	ijtc	PROPN
ijtc-237	1	16	)	)	PUNCT
ijtc-237	1	17	p	p	X
ijtc-237	1	18	-	-	PUNCT
ijtc-237	1	19	issn	issn	NOUN
ijtc-237	1	20	:	:	PUNCT
ijtc-237	1	21	2714	2714	NUM
ijtc-237	1	22	-	-	SYM
ijtc-237	1	23	9838	9838	NUM
ijtc-237	1	24	;	;	PUNCT
ijtc-237	1	25	e	e	X
ijtc-237	1	26	-	-	PUNCT
ijtc-237	1	27	issn	issn	NOUN
ijtc-237	1	28	:	:	PUNCT
ijtc-237	1	29	2714	2714	NUM
ijtc-237	1	30	-	-	SYM
ijtc-237	1	31	9846	9846	NUM
ijtc-237	1	32	volume	volume	NOUN
ijtc-237	1	33	,	,	PUNCT
ijtc-237	1	34	issue	issue	NOUN
ijtc-237	1	35	page	page	NOUN
ijtc-237	1	36	no	no	NOUN
ijtc-237	1	37	.	.	NOUN
ijtc-237	1	38	166	166	NUM
ijtc-237	1	39	-	-	SYM
ijtc-237	1	40	174	174	NUM
ijtc-237	1	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-237	1	42	166	166	NUM
ijtc-237	1	43	|	|	NOUN
ijtc-237	1	44	ilomata	ilomata	NOUN
ijtc-237	1	45	international	international	ADJ
ijtc-237	1	46	journal	journal	NOUN
ijtc-237	1	47	of	of	ADP
ijtc-237	1	48	tax	tax	PROPN
ijtc-237	1	49	&	&	CCONJ
ijtc-237	1	50	accounting	accounting	PROPN
ijtc-237	1	51	volume	volume	NOUN
ijtc-237	1	52	2	2	NUM
ijtc-237	1	53	issue	issue	NOUN
ijtc-237	1	54	2	2	NUM
ijtc-237	1	55	,	,	PUNCT
ijtc-237	1	56	april	april	PROPN
ijtc-237	1	57	2021	2021	NUM
ijtc-237	1	58	implementation	implementation	NOUN
ijtc-237	1	59	of	of	ADP
ijtc-237	1	60	earmarking	earmark	VERB
ijtc-237	1	61	tax	tax	NOUN
ijtc-237	1	62	policy	policy	NOUN
ijtc-237	1	63	on	on	ADP
ijtc-237	1	64	motor	motor	NOUN
ijtc-237	1	65	vehicle	vehicle	NOUN
ijtc-237	1	66	taxes	taxis	NOUN
ijtc-237	1	67	in	in	ADP
ijtc-237	1	68	bekasi	bekasi	PROPN
ijtc-237	1	69	city	city	PROPN
ijtc-237	1	70	citra	citra	PROPN
ijtc-237	1	71	novlyani	novlyani	PROPN
ijtc-237	1	72	institute	institute	PROPN
ijtc-237	1	73	of	of	ADP
ijtc-237	1	74	social	social	ADJ
ijtc-237	1	75	and	and	CCONJ
ijtc-237	1	76	management	management	NOUN
ijtc-237	1	77	studies	study	NOUN
ijtc-237	1	78	stiami	stiami	NOUN
ijtc-237	1	79	,	,	PUNCT
ijtc-237	1	80	jakarta	jakarta	PROPN
ijtc-237	1	81	correspondence	correspondence	NOUN
ijtc-237	1	82	:	:	PUNCT
ijtc-237	1	83	citranovlyani@gmail.com	citranovlyani@gmail.com	X
ijtc-237	1	84	submitted	submit	VERB
ijtc-237	1	85	:	:	PUNCT
ijtc-237	1	86	april	april	PROPN
ijtc-237	1	87	5	5	NUM
ijtc-237	1	88	,	,	PUNCT
ijtc-237	1	89	2021	2021	NUM
ijtc-237	1	90	revised	revise	VERB
ijtc-237	1	91	:	:	PUNCT
ijtc-237	1	92	april	april	PROPN
ijtc-237	1	93	20	20	NUM
ijtc-237	1	94	,	,	PUNCT
ijtc-237	1	95	2021	2021	NUM
ijtc-237	1	96	published	publish	VERB
ijtc-237	1	97	:	:	PUNCT
ijtc-237	1	98	april	april	PROPN
ijtc-237	1	99	30	30	NUM
ijtc-237	1	100	,	,	PUNCT
ijtc-237	1	101	2021	2021	NUM
ijtc-237	1	102	abstract	abstract	VERB
ijtc-237	1	103	the	the	DET
ijtc-237	1	104	phenomenon	phenomenon	NOUN
ijtc-237	1	105	in	in	ADP
ijtc-237	1	106	the	the	DET
ijtc-237	1	107	research	research	NOUN
ijtc-237	1	108	is	be	AUX
ijtc-237	1	109	that	that	SCONJ
ijtc-237	1	110	there	there	PRON
ijtc-237	1	111	are	be	VERB
ijtc-237	1	112	still	still	ADV
ijtc-237	1	113	many	many	ADJ
ijtc-237	1	114	congestion	congestion	NOUN
ijtc-237	1	115	points	point	NOUN
ijtc-237	1	116	due	due	ADP
ijtc-237	1	117	to	to	ADP
ijtc-237	1	118	the	the	DET
ijtc-237	1	119	lack	lack	NOUN
ijtc-237	1	120	of	of	ADP
ijtc-237	1	121	road	road	NOUN
ijtc-237	1	122	construction	construction	NOUN
ijtc-237	1	123	,	,	PUNCT
ijtc-237	1	124	lack	lack	NOUN
ijtc-237	1	125	of	of	ADP
ijtc-237	1	126	infrastructure	infrastructure	NOUN
ijtc-237	1	127	related	relate	VERB
ijtc-237	1	128	to	to	ADP
ijtc-237	1	129	road	road	NOUN
ijtc-237	1	130	maintenance	maintenance	NOUN
ijtc-237	1	131	,	,	PUNCT
ijtc-237	1	132	and	and	CCONJ
ijtc-237	1	133	inadequate	inadequate	ADJ
ijtc-237	1	134	transportation	transportation	NOUN
ijtc-237	1	135	modes	mode	NOUN
ijtc-237	1	136	.	.	PUNCT
ijtc-237	2	1	this	this	DET
ijtc-237	2	2	study	study	NOUN
ijtc-237	2	3	aims	aim	VERB
ijtc-237	2	4	to	to	PART
ijtc-237	2	5	analyze	analyze	VERB
ijtc-237	2	6	the	the	DET
ijtc-237	2	7	implementation	implementation	NOUN
ijtc-237	2	8	of	of	ADP
ijtc-237	2	9	the	the	DET
ijtc-237	2	10	earmarking	earmark	VERB
ijtc-237	2	11	tax	tax	NOUN
ijtc-237	2	12	policy	policy	NOUN
ijtc-237	2	13	on	on	ADP
ijtc-237	2	14	vehicle	vehicle	NOUN
ijtc-237	2	15	tax	tax	NOUN
ijtc-237	2	16	collection	collection	NOUN
ijtc-237	2	17	in	in	ADP
ijtc-237	2	18	bekasi	bekasi	PROPN
ijtc-237	2	19	city	city	PROPN
ijtc-237	2	20	along	along	ADP
ijtc-237	2	21	with	with	ADP
ijtc-237	2	22	the	the	DET
ijtc-237	2	23	constraints	constraint	NOUN
ijtc-237	2	24	and	and	CCONJ
ijtc-237	2	25	efforts	effort	NOUN
ijtc-237	2	26	in	in	ADP
ijtc-237	2	27	implementation	implementation	NOUN
ijtc-237	2	28	.	.	PUNCT
ijtc-237	3	1	the	the	DET
ijtc-237	3	2	theory	theory	NOUN
ijtc-237	3	3	used	use	VERB
ijtc-237	3	4	in	in	ADP
ijtc-237	3	5	this	this	DET
ijtc-237	3	6	study	study	NOUN
ijtc-237	3	7	is	be	AUX
ijtc-237	3	8	the	the	DET
ijtc-237	3	9	implementation	implementation	NOUN
ijtc-237	3	10	theory	theory	NOUN
ijtc-237	3	11	of	of	ADP
ijtc-237	3	12	ripley	ripley	PROPN
ijtc-237	3	13	and	and	CCONJ
ijtc-237	3	14	franklin	franklin	PROPN
ijtc-237	3	15	with	with	ADP
ijtc-237	3	16	3	3	NUM
ijtc-237	3	17	indicators	indicator	NOUN
ijtc-237	3	18	of	of	ADP
ijtc-237	3	19	implementation	implementation	NOUN
ijtc-237	3	20	,	,	PUNCT
ijtc-237	3	21	the	the	DET
ijtc-237	3	22	level	level	NOUN
ijtc-237	3	23	of	of	ADP
ijtc-237	3	24	compliance	compliance	NOUN
ijtc-237	3	25	,	,	PUNCT
ijtc-237	3	26	smooth	smooth	ADJ
ijtc-237	3	27	routines	routine	NOUN
ijtc-237	3	28	and	and	CCONJ
ijtc-237	3	29	functions	function	NOUN
ijtc-237	3	30	,	,	PUNCT
ijtc-237	3	31	and	and	CCONJ
ijtc-237	3	32	the	the	DET
ijtc-237	3	33	realization	realization	NOUN
ijtc-237	3	34	of	of	ADP
ijtc-237	3	35	desired	desire	VERB
ijtc-237	3	36	performance	performance	NOUN
ijtc-237	3	37	and	and	CCONJ
ijtc-237	3	38	impact	impact	NOUN
ijtc-237	3	39	.	.	PUNCT
ijtc-237	4	1	the	the	DET
ijtc-237	4	2	research	research	NOUN
ijtc-237	4	3	method	method	NOUN
ijtc-237	4	4	used	use	VERB
ijtc-237	4	5	a	a	DET
ijtc-237	4	6	qualitative	qualitative	ADJ
ijtc-237	4	7	approach	approach	NOUN
ijtc-237	4	8	with	with	ADP
ijtc-237	4	9	descriptive	descriptive	ADJ
ijtc-237	4	10	specificity	specificity	NOUN
ijtc-237	4	11	.	.	PUNCT
ijtc-237	5	1	the	the	DET
ijtc-237	5	2	result	result	NOUN
ijtc-237	5	3	of	of	ADP
ijtc-237	5	4	the	the	DET
ijtc-237	5	5	research	research	NOUN
ijtc-237	5	6	is	be	AUX
ijtc-237	5	7	the	the	DET
ijtc-237	5	8	implementation	implementation	NOUN
ijtc-237	5	9	of	of	ADP
ijtc-237	5	10	the	the	DET
ijtc-237	5	11	earmarking	earmark	VERB
ijtc-237	5	12	tax	tax	NOUN
ijtc-237	5	13	policy	policy	NOUN
ijtc-237	5	14	on	on	ADP
ijtc-237	5	15	the	the	DET
ijtc-237	5	16	collection	collection	NOUN
ijtc-237	5	17	of	of	ADP
ijtc-237	5	18	motor	motor	NOUN
ijtc-237	5	19	vehicle	vehicle	NOUN
ijtc-237	5	20	tax	tax	NOUN
ijtc-237	5	21	in	in	ADP
ijtc-237	5	22	bekasi	bekasi	PROPN
ijtc-237	5	23	city	city	PROPN
ijtc-237	5	24	for	for	ADP
ijtc-237	5	25	the	the	DET
ijtc-237	5	26	compliance	compliance	NOUN
ijtc-237	5	27	of	of	ADP
ijtc-237	5	28	the	the	DET
ijtc-237	5	29	implementer	implementer	NOUN
ijtc-237	5	30	in	in	ADP
ijtc-237	5	31	the	the	DET
ijtc-237	5	32	matter	matter	NOUN
ijtc-237	5	33	of	of	ADP
ijtc-237	5	34	levying	levy	VERB
ijtc-237	5	35	already	already	ADV
ijtc-237	5	36	under	under	ADP
ijtc-237	5	37	the	the	DET
ijtc-237	5	38	regulation	regulation	NOUN
ijtc-237	5	39	,	,	PUNCT
ijtc-237	5	40	but	but	CCONJ
ijtc-237	5	41	the	the	DET
ijtc-237	5	42	allocation	allocation	NOUN
ijtc-237	5	43	has	have	AUX
ijtc-237	5	44	not	not	PART
ijtc-237	5	45	been	be	AUX
ijtc-237	5	46	maximal	maximal	ADJ
ijtc-237	5	47	yet	yet	ADV
ijtc-237	5	48	.	.	PUNCT
ijtc-237	6	1	functional	functional	ADJ
ijtc-237	6	2	routine	routine	ADJ
ijtc-237	6	3	implementers	implementer	NOUN
ijtc-237	6	4	are	be	AUX
ijtc-237	6	5	not	not	PART
ijtc-237	6	6	yet	yet	ADV
ijtc-237	6	7	maximal	maximal	ADJ
ijtc-237	6	8	because	because	SCONJ
ijtc-237	6	9	there	there	PRON
ijtc-237	6	10	are	be	VERB
ijtc-237	6	11	still	still	ADV
ijtc-237	6	12	few	few	ADJ
ijtc-237	6	13	technical	technical	ADJ
ijtc-237	6	14	issues	issue	NOUN
ijtc-237	6	15	and	and	CCONJ
ijtc-237	6	16	separation	separation	NOUN
ijtc-237	6	17	of	of	ADP
ijtc-237	6	18	funding	fund	VERB
ijtc-237	6	19	post	post	NOUN
ijtc-237	6	20	/	/	NOUN
ijtc-237	6	21	account	account	NOUN
ijtc-237	6	22	in	in	ADP
ijtc-237	6	23	the	the	DET
ijtc-237	6	24	allocation	allocation	NOUN
ijtc-237	6	25	,	,	PUNCT
ijtc-237	6	26	and	and	CCONJ
ijtc-237	6	27	no	no	DET
ijtc-237	6	28	further	further	ADJ
ijtc-237	6	29	regulations	regulation	NOUN
ijtc-237	6	30	regarding	regard	VERB
ijtc-237	6	31	the	the	DET
ijtc-237	6	32	technical	technical	ADJ
ijtc-237	6	33	and	and	CCONJ
ijtc-237	6	34	standard	standard	ADJ
ijtc-237	6	35	operating	operating	NOUN
ijtc-237	6	36	procedure	procedure	NOUN
ijtc-237	6	37	(	(	PUNCT
ijtc-237	6	38	sop	sop	PROPN
ijtc-237	6	39	)	)	PUNCT
ijtc-237	6	40	for	for	ADP
ijtc-237	6	41	earmarking	earmark	VERB
ijtc-237	6	42	tax	tax	NOUN
ijtc-237	6	43	funds	fund	NOUN
ijtc-237	6	44	can	can	AUX
ijtc-237	6	45	not	not	PART
ijtc-237	6	46	be	be	AUX
ijtc-237	6	47	seen	see	VERB
ijtc-237	6	48	and	and	CCONJ
ijtc-237	6	49	controlled	control	VERB
ijtc-237	6	50	.	.	PUNCT
ijtc-237	7	1	the	the	DET
ijtc-237	7	2	realization	realization	NOUN
ijtc-237	7	3	of	of	ADP
ijtc-237	7	4	the	the	DET
ijtc-237	7	5	performance	performance	NOUN
ijtc-237	7	6	and	and	CCONJ
ijtc-237	7	7	the	the	DET
ijtc-237	7	8	desired	desire	VERB
ijtc-237	7	9	impact	impact	NOUN
ijtc-237	7	10	is	be	AUX
ijtc-237	7	11	also	also	ADV
ijtc-237	7	12	not	not	PART
ijtc-237	7	13	optimal	optimal	ADJ
ijtc-237	7	14	because	because	SCONJ
ijtc-237	7	15	there	there	PRON
ijtc-237	7	16	are	be	VERB
ijtc-237	7	17	still	still	ADV
ijtc-237	7	18	many	many	ADJ
ijtc-237	7	19	congestion	congestion	NOUN
ijtc-237	7	20	points	point	NOUN
ijtc-237	7	21	and	and	CCONJ
ijtc-237	7	22	road	road	NOUN
ijtc-237	7	23	structures	structure	NOUN
ijtc-237	7	24	that	that	PRON
ijtc-237	7	25	are	be	AUX
ijtc-237	7	26	still	still	ADV
ijtc-237	7	27	not	not	PART
ijtc-237	7	28	good	good	ADJ
ijtc-237	7	29	and	and	CCONJ
ijtc-237	7	30	adequate	adequate	ADJ
ijtc-237	7	31	public	public	ADJ
ijtc-237	7	32	transportation	transportation	NOUN
ijtc-237	7	33	for	for	ADP
ijtc-237	7	34	the	the	DET
ijtc-237	7	35	entire	entire	ADJ
ijtc-237	7	36	reach	reach	NOUN
ijtc-237	7	37	of	of	ADP
ijtc-237	7	38	the	the	DET
ijtc-237	7	39	city	city	NOUN
ijtc-237	7	40	of	of	ADP
ijtc-237	7	41	bekasi	bekasi	PROPN
ijtc-237	7	42	.	.	PUNCT
ijtc-237	8	1	keyword	keyword	NOUN
ijtc-237	8	2	:	:	PUNCT
ijtc-237	8	3	earmarking	earmark	VERB
ijtc-237	8	4	tax	tax	NOUN
ijtc-237	8	5	policy	policy	NOUN
ijtc-237	8	6	,	,	PUNCT
ijtc-237	8	7	motor	motor	NOUN
ijtc-237	8	8	vehicle	vehicle	NOUN
ijtc-237	8	9	tax	tax	NOUN
ijtc-237	8	10	,	,	PUNCT
ijtc-237	8	11	standard	standard	ADJ
ijtc-237	8	12	operating	operating	NOUN
ijtc-237	8	13	procedure	procedure	NOUN
ijtc-237	8	14	introduction	introduction	NOUN
ijtc-237	8	15	the	the	DET
ijtc-237	8	16	role	role	NOUN
ijtc-237	8	17	of	of	ADP
ijtc-237	8	18	taxes	taxis	NOUN
ijtc-237	8	19	is	be	AUX
ijtc-237	8	20	increasingly	increasingly	ADV
ijtc-237	8	21	felt	feel	VERB
ijtc-237	8	22	by	by	ADP
ijtc-237	8	23	the	the	DET
ijtc-237	8	24	state	state	NOUN
ijtc-237	8	25	when	when	SCONJ
ijtc-237	8	26	the	the	DET
ijtc-237	8	27	state	state	NOUN
ijtc-237	8	28	develops	develop	VERB
ijtc-237	8	29	regions	region	NOUN
ijtc-237	8	30	to	to	PART
ijtc-237	8	31	achieve	achieve	VERB
ijtc-237	8	32	high	high	ADJ
ijtc-237	8	33	growth	growth	NOUN
ijtc-237	8	34	.	.	PUNCT
ijtc-237	9	1	regional	regional	ADJ
ijtc-237	9	2	development	development	NOUN
ijtc-237	9	3	is	be	AUX
ijtc-237	9	4	a	a	DET
ijtc-237	9	5	task	task	NOUN
ijtc-237	9	6	that	that	PRON
ijtc-237	9	7	must	must	AUX
ijtc-237	9	8	be	be	AUX
ijtc-237	9	9	carried	carry	VERB
ijtc-237	9	10	out	out	ADP
ijtc-237	9	11	by	by	ADP
ijtc-237	9	12	each	each	DET
ijtc-237	9	13	regional	regional	ADJ
ijtc-237	9	14	government	government	NOUN
ijtc-237	9	15	.	.	PUNCT
ijtc-237	10	1	regional	regional	ADJ
ijtc-237	10	2	autonomy	autonomy	NOUN
ijtc-237	10	3	and	and	CCONJ
ijtc-237	10	4	decentralization	decentralization	NOUN
ijtc-237	10	5	are	be	AUX
ijtc-237	10	6	the	the	DET
ijtc-237	10	7	authority	authority	NOUN
ijtc-237	10	8	of	of	ADP
ijtc-237	10	9	local	local	ADJ
ijtc-237	10	10	governments	government	NOUN
ijtc-237	10	11	to	to	PART
ijtc-237	10	12	regulate	regulate	VERB
ijtc-237	10	13	and	and	CCONJ
ijtc-237	10	14	manage	manage	VERB
ijtc-237	10	15	their	their	PRON
ijtc-237	10	16	households	household	NOUN
ijtc-237	10	17	under	under	ADP
ijtc-237	10	18	constitutional	constitutional	ADJ
ijtc-237	10	19	regulations	regulation	NOUN
ijtc-237	10	20	.	.	PUNCT
ijtc-237	11	1	the	the	DET
ijtc-237	11	2	implementation	implementation	NOUN
ijtc-237	11	3	of	of	ADP
ijtc-237	11	4	regional	regional	ADJ
ijtc-237	11	5	autonomy	autonomy	NOUN
ijtc-237	11	6	is	be	AUX
ijtc-237	11	7	an	an	DET
ijtc-237	11	8	important	important	ADJ
ijtc-237	11	9	main	main	ADJ
ijtc-237	11	10	point	point	NOUN
ijtc-237	11	11	to	to	PART
ijtc-237	11	12	improve	improve	VERB
ijtc-237	11	13	people	people	NOUN
ijtc-237	11	14	's	's	PART
ijtc-237	11	15	welfare	welfare	NOUN
ijtc-237	11	16	.	.	PUNCT
ijtc-237	12	1	the	the	DET
ijtc-237	12	2	development	development	NOUN
ijtc-237	12	3	of	of	ADP
ijtc-237	12	4	a	a	DET
ijtc-237	12	5	region	region	NOUN
ijtc-237	12	6	can	can	AUX
ijtc-237	12	7	be	be	AUX
ijtc-237	12	8	adjusted	adjust	VERB
ijtc-237	12	9	by	by	ADP
ijtc-237	12	10	local	local	ADJ
ijtc-237	12	11	governments	government	NOUN
ijtc-237	12	12	with	with	ADP
ijtc-237	12	13	the	the	DET
ijtc-237	12	14	potential	potential	NOUN
ijtc-237	12	15	and	and	CCONJ
ijtc-237	12	16	uniqueness	uniqueness	NOUN
ijtc-237	12	17	of	of	ADP
ijtc-237	12	18	each	each	DET
ijtc-237	12	19	region	region	NOUN
ijtc-237	12	20	.	.	PUNCT
ijtc-237	13	1	in	in	ADP
ijtc-237	13	2	this	this	DET
ijtc-237	13	3	case	case	NOUN
ijtc-237	13	4	,	,	PUNCT
ijtc-237	13	5	the	the	DET
ijtc-237	13	6	independence	independence	NOUN
ijtc-237	13	7	to	to	PART
ijtc-237	13	8	manage	manage	VERB
ijtc-237	13	9	the	the	DET
ijtc-237	13	10	government	government	NOUN
ijtc-237	13	11	,	,	PUNCT
ijtc-237	13	12	for	for	ADP
ijtc-237	13	13	the	the	DET
ijtc-237	13	14	sake	sake	NOUN
ijtc-237	13	15	of	of	ADP
ijtc-237	13	16	the	the	DET
ijtc-237	13	17	realization	realization	NOUN
ijtc-237	13	18	of	of	ADP
ijtc-237	13	19	people	people	NOUN
ijtc-237	13	20	's	's	PART
ijtc-237	13	21	welfare	welfare	NOUN
ijtc-237	13	22	and	and	CCONJ
ijtc-237	13	23	optimizing	optimize	VERB
ijtc-237	13	24	regional	regional	ADJ
ijtc-237	13	25	revenue	revenue	NOUN
ijtc-237	13	26	.	.	PUNCT
ijtc-237	14	1	regional	regional	ADJ
ijtc-237	14	2	revenue	revenue	NOUN
ijtc-237	14	3	is	be	AUX
ijtc-237	14	4	an	an	DET
ijtc-237	14	5	important	important	ADJ
ijtc-237	14	6	financing	financing	NOUN
ijtc-237	14	7	component	component	NOUN
ijtc-237	14	8	in	in	ADP
ijtc-237	14	9	the	the	DET
ijtc-237	14	10	implementation	implementation	NOUN
ijtc-237	14	11	of	of	ADP
ijtc-237	14	12	local	local	ADJ
ijtc-237	14	13	government	government	NOUN
ijtc-237	14	14	activities	activity	NOUN
ijtc-237	14	15	.	.	PUNCT
ijtc-237	15	1	regional	regional	ADJ
ijtc-237	15	2	revenue	revenue	NOUN
ijtc-237	15	3	can	can	AUX
ijtc-237	15	4	describe	describe	VERB
ijtc-237	15	5	the	the	DET
ijtc-237	15	6	fiscal	fiscal	ADJ
ijtc-237	15	7	capacity	capacity	NOUN
ijtc-237	15	8	of	of	ADP
ijtc-237	15	9	a	a	DET
ijtc-237	15	10	region	region	NOUN
ijtc-237	15	11	.	.	PUNCT
ijtc-237	16	1	one	one	NUM
ijtc-237	16	2	of	of	ADP
ijtc-237	16	3	the	the	DET
ijtc-237	16	4	major	major	ADJ
ijtc-237	16	5	sources	source	NOUN
ijtc-237	16	6	of	of	ADP
ijtc-237	16	7	revenue	revenue	NOUN
ijtc-237	16	8	for	for	ADP
ijtc-237	16	9	regional	regional	ADJ
ijtc-237	16	10	revenue	revenue	NOUN
ijtc-237	16	11	is	be	AUX
ijtc-237	16	12	local	local	ADJ
ijtc-237	16	13	taxes	taxis	NOUN
ijtc-237	16	14	.	.	PUNCT
ijtc-237	17	1	one	one	NUM
ijtc-237	17	2	of	of	ADP
ijtc-237	17	3	the	the	DET
ijtc-237	17	4	types	type	NOUN
ijtc-237	17	5	of	of	ADP
ijtc-237	17	6	local	local	ADJ
ijtc-237	17	7	taxes	taxis	NOUN
ijtc-237	17	8	that	that	PRON
ijtc-237	17	9	is	be	AUX
ijtc-237	17	10	often	often	ADV
ijtc-237	17	11	become	become	VERB
ijtc-237	17	12	the	the	DET
ijtc-237	17	13	spotlight	spotlight	NOUN
ijtc-237	17	14	is	be	AUX
ijtc-237	17	15	motor	motor	NOUN
ijtc-237	17	16	vehicle	vehicle	NOUN
ijtc-237	17	17	taxes	taxis	NOUN
ijtc-237	17	18	.	.	PUNCT
ijtc-237	18	1	motor	motor	NOUN
ijtc-237	18	2	vehicle	vehicle	NOUN
ijtc-237	18	3	tax	tax	NOUN
ijtc-237	18	4	is	be	AUX
ijtc-237	18	5	a	a	DET
ijtc-237	18	6	kind	kind	NOUN
ijtc-237	18	7	of	of	ADP
ijtc-237	18	8	provincial	provincial	ADJ
ijtc-237	18	9	tax	tax	NOUN
ijtc-237	18	10	with	with	ADP
ijtc-237	18	11	the	the	DET
ijtc-237	18	12	largest	large	ADJ
ijtc-237	18	13	source	source	NOUN
ijtc-237	18	14	of	of	ADP
ijtc-237	18	15	income	income	NOUN
ijtc-237	18	16	and	and	CCONJ
ijtc-237	18	17	can	can	AUX
ijtc-237	18	18	help	help	VERB
ijtc-237	18	19	increase	increase	VERB
ijtc-237	18	20	local	local	ADJ
ijtc-237	18	21	revenue	revenue	NOUN
ijtc-237	18	22	sources	source	NOUN
ijtc-237	18	23	.	.	PUNCT
ijtc-237	19	1	with	with	ADP
ijtc-237	19	2	this	this	PRON
ijtc-237	19	3	,	,	PUNCT
ijtc-237	19	4	motor	motor	NOUN
ijtc-237	19	5	vehicle	vehicle	NOUN
ijtc-237	19	6	taxes	taxis	NOUN
ijtc-237	19	7	provide	provide	VERB
ijtc-237	19	8	a	a	DET
ijtc-237	19	9	large	large	ADJ
ijtc-237	19	10	contribution	contribution	NOUN
ijtc-237	19	11	to	to	ADP
ijtc-237	19	12	local	local	ADJ
ijtc-237	19	13	revenue	revenue	NOUN
ijtc-237	19	14	each	each	DET
ijtc-237	19	15	year	year	NOUN
ijtc-237	19	16	.	.	PUNCT
ijtc-237	20	1	in	in	ADP
ijtc-237	20	2	supporting	support	VERB
ijtc-237	20	3	the	the	DET
ijtc-237	20	4	increase	increase	NOUN
ijtc-237	20	5	in	in	ADP
ijtc-237	20	6	motor	motor	NOUN
ijtc-237	20	7	vehicle	vehicle	NOUN
ijtc-237	20	8	taxes	taxis	NOUN
ijtc-237	20	9	,	,	PUNCT
ijtc-237	20	10	there	there	PRON
ijtc-237	20	11	is	be	VERB
ijtc-237	20	12	a	a	DET
ijtc-237	20	13	large	large	ADJ
ijtc-237	20	14	potential	potential	NOUN
ijtc-237	20	15	for	for	ADP
ijtc-237	20	16	motor	motor	NOUN
ijtc-237	20	17	vehicles	vehicle	NOUN
ijtc-237	20	18	in	in	ADP
ijtc-237	20	19	bekasi	bekasi	PROPN
ijtc-237	20	20	city	city	PROPN
ijtc-237	20	21	as	as	SCONJ
ijtc-237	20	22	follows	follow	VERB
ijtc-237	20	23	:	:	PUNCT
ijtc-237	20	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-237	20	25	mailto:citranovlyani@gmail.com	mailto:citranovlyani@gmail.com	NOUN
ijtc-237	20	26	implementation	implementation	NOUN
ijtc-237	20	27	of	of	ADP
ijtc-237	20	28	earmarking	earmark	VERB
ijtc-237	20	29	tax	tax	NOUN
ijtc-237	20	30	policy	policy	NOUN
ijtc-237	20	31	on	on	ADP
ijtc-237	20	32	motor	motor	NOUN
ijtc-237	20	33	vehicle	vehicle	NOUN
ijtc-237	20	34	taxes	taxis	NOUN
ijtc-237	20	35	in	in	ADP
ijtc-237	20	36	bekasi	bekasi	PROPN
ijtc-237	20	37	city	city	PROPN
ijtc-237	20	38	novlyani	novlyani	PROPN
ijtc-237	20	39	167	167	NUM
ijtc-237	20	40	|	|	ADV
ijtc-237	20	41	ilomata	ilomata	PROPN
ijtc-237	20	42	international	international	ADJ
ijtc-237	20	43	journal	journal	NOUN
ijtc-237	20	44	of	of	ADP
ijtc-237	20	45	tax	tax	PROPN
ijtc-237	20	46	&	&	CCONJ
ijtc-237	20	47	accounting	accounting	PROPN
ijtc-237	20	48	volume	volume	NOUN
ijtc-237	20	49	2	2	NUM
ijtc-237	20	50	issue	issue	NOUN
ijtc-237	20	51	2	2	NUM
ijtc-237	20	52	,	,	PUNCT
ijtc-237	20	53	april	april	PROPN
ijtc-237	20	54	2021	2021	NUM
ijtc-237	20	55	table	table	NOUN
ijtc-237	20	56	1	1	NUM
ijtc-237	20	57	.	.	PUNCT
ijtc-237	21	1	the	the	DET
ijtc-237	21	2	potential	potential	NOUN
ijtc-237	21	3	of	of	ADP
ijtc-237	21	4	motor	motor	NOUN
ijtc-237	21	5	vehicles	vehicle	NOUN
ijtc-237	21	6	in	in	ADP
ijtc-237	21	7	west	west	PROPN
ijtc-237	21	8	java	java	PROPN
ijtc-237	21	9	province	province	PROPN
ijtc-237	21	10	,	,	PUNCT
ijtc-237	21	11	especially	especially	ADV
ijtc-237	21	12	bekasi	bekasi	PROPN
ijtc-237	21	13	city	city	PROPN
ijtc-237	21	14	2016	2016	NUM
ijtc-237	21	15	-	-	SYM
ijtc-237	21	16	2017	2017	NUM
ijtc-237	21	17	year	year	NOUN
ijtc-237	21	18	the	the	DET
ijtc-237	21	19	number	number	NOUN
ijtc-237	21	20	of	of	ADP
ijtc-237	21	21	motor	motor	NOUN
ijtc-237	21	22	vehicles	vehicle	NOUN
ijtc-237	21	23	potential	potential	ADJ
ijtc-237	21	24	amount	amount	NOUN
ijtc-237	21	25	%	%	NOUN
ijtc-237	21	26	province	province	NOUN
ijtc-237	21	27	bekasi	bekasi	PROPN
ijtc-237	21	28	city	city	PROPN
ijtc-237	21	29	2016	2016	NUM
ijtc-237	21	30	16,085,121	16,085,121	NUM
ijtc-237	21	31	1,593,978	1,593,978	NUM
ijtc-237	21	32	10	10	NUM
ijtc-237	21	33	2017	2017	NUM
ijtc-237	21	34	14,864,898	14,864,898	NUM
ijtc-237	21	35	1,459,933	1,459,933	NUM
ijtc-237	21	36	10	10	NUM
ijtc-237	21	37	source	source	NOUN
ijtc-237	21	38	:	:	PUNCT
ijtc-237	21	39	samsat	samsat	VERB
ijtc-237	21	40	bekasi	bekasi	PROPN
ijtc-237	21	41	city	city	PROPN
ijtc-237	21	42	,	,	PUNCT
ijtc-237	21	43	the	the	DET
ijtc-237	21	44	data	data	NOUN
ijtc-237	21	45	is	be	AUX
ijtc-237	21	46	processed	process	VERB
ijtc-237	21	47	by	by	ADP
ijtc-237	21	48	the	the	DET
ijtc-237	21	49	researcher	researcher	NOUN
ijtc-237	21	50	based	base	VERB
ijtc-237	21	51	on	on	ADP
ijtc-237	21	52	the	the	DET
ijtc-237	21	53	data	datum	NOUN
ijtc-237	21	54	above	above	ADV
ijtc-237	21	55	,	,	PUNCT
ijtc-237	21	56	motorized	motorize	VERB
ijtc-237	21	57	vehicles	vehicle	NOUN
ijtc-237	21	58	in	in	ADP
ijtc-237	21	59	west	west	PROPN
ijtc-237	21	60	java	java	PROPN
ijtc-237	21	61	province	province	PROPN
ijtc-237	21	62	from	from	ADP
ijtc-237	21	63	34	34	NUM
ijtc-237	21	64	cities	city	NOUN
ijtc-237	21	65	and	and	CCONJ
ijtc-237	21	66	districts	district	NOUN
ijtc-237	21	67	,	,	PUNCT
ijtc-237	21	68	there	there	PRON
ijtc-237	21	69	is	be	VERB
ijtc-237	21	70	a	a	DET
ijtc-237	21	71	potential	potential	ADJ
ijtc-237	21	72	amount	amount	NOUN
ijtc-237	21	73	of	of	ADP
ijtc-237	21	74	motorized	motorize	VERB
ijtc-237	21	75	vehicles	vehicle	NOUN
ijtc-237	21	76	from	from	ADP
ijtc-237	21	77	bekasi	bekasi	PROPN
ijtc-237	21	78	city	city	NOUN
ijtc-237	21	79	of	of	ADP
ijtc-237	21	80	10	10	NUM
ijtc-237	21	81	%	%	NOUN
ijtc-237	21	82	.	.	PUNCT
ijtc-237	22	1	the	the	DET
ijtc-237	22	2	large	large	ADJ
ijtc-237	22	3	potential	potential	NOUN
ijtc-237	22	4	for	for	ADP
ijtc-237	22	5	vehicles	vehicle	NOUN
ijtc-237	22	6	in	in	ADP
ijtc-237	22	7	the	the	DET
ijtc-237	22	8	city	city	NOUN
ijtc-237	22	9	of	of	ADP
ijtc-237	22	10	bekasi	bekasi	PROPN
ijtc-237	22	11	can	can	AUX
ijtc-237	22	12	increase	increase	VERB
ijtc-237	22	13	regional	regional	ADJ
ijtc-237	22	14	revenue	revenue	NOUN
ijtc-237	22	15	,	,	PUNCT
ijtc-237	22	16	especially	especially	ADV
ijtc-237	22	17	motor	motor	NOUN
ijtc-237	22	18	vehicle	vehicle	NOUN
ijtc-237	22	19	tax	tax	NOUN
ijtc-237	22	20	,	,	PUNCT
ijtc-237	22	21	the	the	DET
ijtc-237	22	22	amount	amount	NOUN
ijtc-237	22	23	of	of	ADP
ijtc-237	22	24	motor	motor	NOUN
ijtc-237	22	25	vehicle	vehicle	NOUN
ijtc-237	22	26	tax	tax	NOUN
ijtc-237	22	27	revenue	revenue	NOUN
ijtc-237	22	28	continues	continue	VERB
ijtc-237	22	29	to	to	PART
ijtc-237	22	30	increase	increase	VERB
ijtc-237	22	31	in	in	ADP
ijtc-237	22	32	bekasi	bekasi	PROPN
ijtc-237	22	33	city	city	PROPN
ijtc-237	22	34	.	.	PUNCT
ijtc-237	23	1	in	in	ADP
ijtc-237	23	2	this	this	DET
ijtc-237	23	3	case	case	NOUN
ijtc-237	23	4	,	,	PUNCT
ijtc-237	23	5	motor	motor	NOUN
ijtc-237	23	6	vehicle	vehicle	NOUN
ijtc-237	23	7	tax	tax	NOUN
ijtc-237	23	8	revenue	revenue	NOUN
ijtc-237	23	9	can	can	AUX
ijtc-237	23	10	be	be	AUX
ijtc-237	23	11	seen	see	VERB
ijtc-237	23	12	as	as	SCONJ
ijtc-237	23	13	follows	follow	VERB
ijtc-237	23	14	:	:	PUNCT
ijtc-237	23	15	table	table	NOUN
ijtc-237	23	16	2	2	NUM
ijtc-237	23	17	.	.	X
ijtc-237	24	1	receipt	receipt	NOUN
ijtc-237	24	2	of	of	ADP
ijtc-237	24	3	regional	regional	ADJ
ijtc-237	24	4	revenue	revenue	NOUN
ijtc-237	24	5	in	in	ADP
ijtc-237	24	6	bekasi	bekasi	PROPN
ijtc-237	24	7	city	city	PROPN
ijtc-237	24	8	2016	2016	NUM
ijtc-237	24	9	-	-	SYM
ijtc-237	24	10	2017	2017	NUM
ijtc-237	24	11	(	(	PUNCT
ijtc-237	24	12	in	in	ADP
ijtc-237	24	13	billions	billion	NOUN
ijtc-237	24	14	)	)	PUNCT
ijtc-237	24	15	year	year	NOUN
ijtc-237	24	16	pad	pad	NOUN
ijtc-237	24	17	pkb	pkb	PROPN
ijtc-237	24	18	effectiveness	effectiveness	NOUN
ijtc-237	24	19	(	(	PUNCT
ijtc-237	24	20	%	%	INTJ
ijtc-237	24	21	)	)	PUNCT
ijtc-237	24	22	contribution	contribution	NOUN
ijtc-237	24	23	%	%	NOUN
ijtc-237	24	24	target	target	NOUN
ijtc-237	24	25	(	(	PUNCT
ijtc-237	24	26	rp	rp	NOUN
ijtc-237	24	27	)	)	PUNCT
ijtc-237	24	28	realization	realization	NOUN
ijtc-237	24	29	(	(	PUNCT
ijtc-237	24	30	rp	rp	NOUN
ijtc-237	24	31	)	)	PUNCT
ijtc-237	24	32	target	target	NOUN
ijtc-237	24	33	(	(	PUNCT
ijtc-237	24	34	rp	rp	NOUN
ijtc-237	24	35	)	)	PUNCT
ijtc-237	24	36	realization	realization	NOUN
ijtc-237	24	37	(	(	PUNCT
ijtc-237	24	38	rp	rp	NOUN
ijtc-237	24	39	)	)	PUNCT
ijtc-237	24	40	pad	pad	NOUN
ijtc-237	24	41	pkb	pkb	PROPN
ijtc-237	24	42	2016	2016	NUM
ijtc-237	25	1	1,876,76	1,876,76	NUM
ijtc-237	25	2	1,982,58	1,982,58	NUM
ijtc-237	25	3	849,18	849,18	NUM
ijtc-237	25	4	876,69	876,69	NUM
ijtc-237	25	5	105,63	105,63	NUM
ijtc-237	25	6	103,24	103,24	NUM
ijtc-237	25	7	44,21	44,21	NUM
ijtc-237	25	8	2017	2017	NUM
ijtc-237	25	9	1,917,42	1,917,42	NUM
ijtc-237	25	10	2,056,83	2,056,83	NUM
ijtc-237	25	11	881,33	881,33	NUM
ijtc-237	25	12	935,11	935,11	PROPN
ijtc-237	25	13	107,27	107,27	NUM
ijtc-237	25	14	106,10	106,10	NUM
ijtc-237	25	15	45,46	45,46	NOUN
ijtc-237	25	16	source	source	NOUN
ijtc-237	25	17	:	:	PUNCT
ijtc-237	25	18	pppd	pppd	NOUN
ijtc-237	25	19	for	for	ADP
ijtc-237	25	20	bekasi	bekasi	PROPN
ijtc-237	25	21	city	city	PROPN
ijtc-237	25	22	,	,	PUNCT
ijtc-237	25	23	data	datum	NOUN
ijtc-237	25	24	was	be	AUX
ijtc-237	25	25	processed	process	VERB
ijtc-237	25	26	by	by	ADP
ijtc-237	25	27	researchers	researcher	NOUN
ijtc-237	25	28	based	base	VERB
ijtc-237	25	29	on	on	ADP
ijtc-237	25	30	the	the	DET
ijtc-237	25	31	data	datum	NOUN
ijtc-237	25	32	above	above	ADV
ijtc-237	25	33	,	,	PUNCT
ijtc-237	25	34	it	it	PRON
ijtc-237	25	35	shows	show	VERB
ijtc-237	25	36	that	that	SCONJ
ijtc-237	25	37	every	every	DET
ijtc-237	25	38	year	year	NOUN
ijtc-237	25	39	the	the	DET
ijtc-237	25	40	realization	realization	NOUN
ijtc-237	25	41	of	of	ADP
ijtc-237	25	42	motor	motor	NOUN
ijtc-237	25	43	vehicle	vehicle	NOUN
ijtc-237	25	44	tax	tax	NOUN
ijtc-237	25	45	from	from	ADP
ijtc-237	25	46	2016	2016	NUM
ijtc-237	25	47	-	-	SYM
ijtc-237	25	48	2017	2017	NUM
ijtc-237	25	49	continues	continue	VERB
ijtc-237	25	50	to	to	PART
ijtc-237	25	51	increase	increase	VERB
ijtc-237	25	52	and	and	CCONJ
ijtc-237	25	53	always	always	ADV
ijtc-237	25	54	exceeds	exceed	VERB
ijtc-237	25	55	the	the	DET
ijtc-237	25	56	target	target	NOUN
ijtc-237	25	57	.	.	PUNCT
ijtc-237	26	1	motor	motor	NOUN
ijtc-237	26	2	vehicle	vehicle	NOUN
ijtc-237	26	3	tax	tax	NOUN
ijtc-237	26	4	revenue	revenue	NOUN
ijtc-237	26	5	provides	provide	VERB
ijtc-237	26	6	a	a	DET
ijtc-237	26	7	very	very	ADV
ijtc-237	26	8	large	large	ADJ
ijtc-237	26	9	contribution	contribution	NOUN
ijtc-237	26	10	to	to	ADP
ijtc-237	26	11	regional	regional	ADJ
ijtc-237	26	12	revenue	revenue	NOUN
ijtc-237	26	13	.	.	PUNCT
ijtc-237	27	1	as	as	ADP
ijtc-237	27	2	a	a	DET
ijtc-237	27	3	source	source	NOUN
ijtc-237	27	4	of	of	ADP
ijtc-237	27	5	revenue	revenue	NOUN
ijtc-237	27	6	that	that	PRON
ijtc-237	27	7	contributes	contribute	VERB
ijtc-237	27	8	the	the	DET
ijtc-237	27	9	largest	large	ADJ
ijtc-237	27	10	portion	portion	NOUN
ijtc-237	27	11	of	of	ADP
ijtc-237	27	12	regional	regional	ADJ
ijtc-237	27	13	revenue	revenue	NOUN
ijtc-237	27	14	,	,	PUNCT
ijtc-237	27	15	revenue	revenue	NOUN
ijtc-237	27	16	originating	originating	NOUN
ijtc-237	27	17	from	from	ADP
ijtc-237	27	18	local	local	ADJ
ijtc-237	27	19	taxes	taxis	NOUN
ijtc-237	27	20	,	,	PUNCT
ijtc-237	27	21	especially	especially	ADV
ijtc-237	27	22	motor	motor	NOUN
ijtc-237	27	23	vehicle	vehicle	NOUN
ijtc-237	27	24	taxes	taxis	NOUN
ijtc-237	27	25	must	must	AUX
ijtc-237	27	26	be	be	AUX
ijtc-237	27	27	managed	manage	VERB
ijtc-237	27	28	well	well	ADV
ijtc-237	27	29	.	.	PUNCT
ijtc-237	28	1	this	this	DET
ijtc-237	28	2	management	management	NOUN
ijtc-237	28	3	is	be	AUX
ijtc-237	28	4	of	of	ADP
ijtc-237	28	5	course	course	NOUN
ijtc-237	28	6	considering	consider	VERB
ijtc-237	28	7	the	the	DET
ijtc-237	28	8	increasingly	increasingly	ADV
ijtc-237	28	9	high	high	ADJ
ijtc-237	28	10	demands	demand	NOUN
ijtc-237	28	11	of	of	ADP
ijtc-237	28	12	society	society	NOUN
ijtc-237	28	13	for	for	ADP
ijtc-237	28	14	public	public	ADJ
ijtc-237	28	15	services	service	NOUN
ijtc-237	28	16	.	.	PUNCT
ijtc-237	29	1	as	as	ADP
ijtc-237	29	2	a	a	DET
ijtc-237	29	3	manifestation	manifestation	NOUN
ijtc-237	29	4	of	of	ADP
ijtc-237	29	5	the	the	DET
ijtc-237	29	6	government	government	NOUN
ijtc-237	29	7	's	's	PART
ijtc-237	29	8	responsibility	responsibility	NOUN
ijtc-237	29	9	to	to	ADP
ijtc-237	29	10	the	the	DET
ijtc-237	29	11	society	society	NOUN
ijtc-237	29	12	,	,	PUNCT
ijtc-237	29	13	it	it	PRON
ijtc-237	29	14	issued	issue	VERB
ijtc-237	29	15	law	law	NOUN
ijtc-237	29	16	number	number	NOUN
ijtc-237	29	17	28	28	NUM
ijtc-237	29	18	of	of	ADP
ijtc-237	29	19	2009	2009	NUM
ijtc-237	29	20	regarding	regard	VERB
ijtc-237	29	21	regional	regional	ADJ
ijtc-237	29	22	taxes	taxis	NOUN
ijtc-237	29	23	and	and	CCONJ
ijtc-237	29	24	regional	regional	ADJ
ijtc-237	29	25	retribution	retribution	NOUN
ijtc-237	29	26	.	.	PUNCT
ijtc-237	30	1	the	the	DET
ijtc-237	30	2	law	law	NOUN
ijtc-237	30	3	states	state	VERB
ijtc-237	30	4	that	that	SCONJ
ijtc-237	30	5	certain	certain	ADJ
ijtc-237	30	6	tax	tax	NOUN
ijtc-237	30	7	revenues	revenue	NOUN
ijtc-237	30	8	are	be	AUX
ijtc-237	30	9	allocated	allocate	VERB
ijtc-237	30	10	or	or	CCONJ
ijtc-237	30	11	earmarked	earmark	VERB
ijtc-237	30	12	to	to	PART
ijtc-237	30	13	finance	finance	NOUN
ijtc-237	30	14	activities	activity	NOUN
ijtc-237	30	15	that	that	PRON
ijtc-237	30	16	are	be	AUX
ijtc-237	30	17	related	relate	VERB
ijtc-237	30	18	to	to	ADP
ijtc-237	30	19	the	the	DET
ijtc-237	30	20	tax	tax	NOUN
ijtc-237	30	21	.	.	PUNCT
ijtc-237	31	1	table	table	NOUN
ijtc-237	31	2	3	3	NUM
ijtc-237	31	3	.	.	PUNCT
ijtc-237	32	1	earmarked	earmark	VERB
ijtc-237	32	2	tax	tax	NOUN
ijtc-237	32	3	that	that	PRON
ijtc-237	32	4	was	be	AUX
ijtc-237	32	5	mandated	mandate	VERB
ijtc-237	32	6	in	in	ADP
ijtc-237	32	7	law	law	NOUN
ijtc-237	32	8	number	number	NOUN
ijtc-237	32	9	28	28	NUM
ijtc-237	32	10	of	of	ADP
ijtc-237	32	11	2009	2009	NUM
ijtc-237	32	12	tax	tax	NOUN
ijtc-237	32	13	type	type	NOUN
ijtc-237	32	14	earmarked	earmark	VERB
ijtc-237	32	15	tax	tax	NOUN
ijtc-237	32	16	in	in	ADP
ijtc-237	32	17	uu	uu	INTJ
ijtc-237	32	18	no	no	DET
ijtc-237	32	19	28	28	NUM
ijtc-237	32	20	year	year	NOUN
ijtc-237	32	21	2009	2009	NUM
ijtc-237	32	22	article	article	NOUN
ijtc-237	32	23	allocation	allocation	NOUN
ijtc-237	32	24	amount	amount	NOUN
ijtc-237	32	25	allocation	allocation	NOUN
ijtc-237	32	26	objectives	objective	NOUN
ijtc-237	32	27	vehicle	vehicle	NOUN
ijtc-237	32	28	tax	tax	NOUN
ijtc-237	32	29	8	8	NUM
ijtc-237	32	30	clause	clause	NOUN
ijtc-237	32	31	5	5	NUM
ijtc-237	32	32	minimal	minimal	ADJ
ijtc-237	32	33	10	10	NUM
ijtc-237	32	34	%	%	NOUN
ijtc-237	32	35	*	*	NOUN
ijtc-237	32	36	construction	construction	NOUN
ijtc-237	32	37	and	and	CCONJ
ijtc-237	32	38	road	road	NOUN
ijtc-237	32	39	maintenance	maintenance	NOUN
ijtc-237	32	40	*	*	PUNCT
ijtc-237	32	41	increase	increase	NOUN
ijtc-237	32	42	mode	mode	NOUN
ijtc-237	32	43	and	and	CCONJ
ijtc-237	32	44	means	mean	NOUN
ijtc-237	32	45	of	of	ADP
ijtc-237	32	46	transportation	transportation	NOUN
ijtc-237	32	47	cigarette	cigarette	NOUN
ijtc-237	32	48	tax	tax	NOUN
ijtc-237	32	49	31	31	NUM
ijtc-237	32	50	minimal	minimal	ADJ
ijtc-237	32	51	50	50	NUM
ijtc-237	32	52	%	%	NOUN
ijtc-237	32	53	*	*	NOUN
ijtc-237	32	54	funding	funding	NOUN
ijtc-237	32	55	for	for	ADP
ijtc-237	32	56	public	public	ADJ
ijtc-237	32	57	health	health	NOUN
ijtc-237	32	58	services	service	NOUN
ijtc-237	32	59	*	*	PUNCT
ijtc-237	32	60	law	law	NOUN
ijtc-237	32	61	enforcement	enforcement	NOUN
ijtc-237	32	62	by	by	ADP
ijtc-237	32	63	authorized	authorize	VERB
ijtc-237	32	64	official	official	ADJ
ijtc-237	32	65	street	street	NOUN
ijtc-237	32	66	lighting	lighting	NOUN
ijtc-237	32	67	tax	tax	NOUN
ijtc-237	32	68	56	56	NUM
ijtc-237	32	69	clause3	clause3	NOUN
ijtc-237	32	70	partially	partially	ADV
ijtc-237	32	71	*	*	PUNCT
ijtc-237	32	72	providing	provide	VERB
ijtc-237	32	73	of	of	ADP
ijtc-237	32	74	street	street	NOUN
ijtc-237	32	75	lighting	lighting	PROPN
ijtc-237	32	76	source	source	NOUN
ijtc-237	32	77	:	:	PUNCT
ijtc-237	32	78	law	law	NOUN
ijtc-237	32	79	number	number	NOUN
ijtc-237	32	80	28	28	NUM
ijtc-237	32	81	of	of	ADP
ijtc-237	32	82	2009	2009	NUM
ijtc-237	32	83	,	,	PUNCT
ijtc-237	32	84	processed	process	VERB
ijtc-237	32	85	by	by	ADP
ijtc-237	32	86	researchers	researcher	NOUN
ijtc-237	32	87	one	one	NUM
ijtc-237	32	88	of	of	ADP
ijtc-237	32	89	the	the	DET
ijtc-237	32	90	allocated	allocate	VERB
ijtc-237	32	91	tax	tax	NOUN
ijtc-237	32	92	revenues	revenue	NOUN
ijtc-237	32	93	is	be	AUX
ijtc-237	32	94	the	the	DET
ijtc-237	32	95	motor	motor	NOUN
ijtc-237	32	96	vehicle	vehicle	NOUN
ijtc-237	32	97	tax	tax	NOUN
ijtc-237	32	98	which	which	PRON
ijtc-237	32	99	is	be	AUX
ijtc-237	32	100	allocated	allocate	VERB
ijtc-237	32	101	to	to	PART
ijtc-237	32	102	finance	finance	VERB
ijtc-237	32	103	the	the	DET
ijtc-237	32	104	construction	construction	NOUN
ijtc-237	32	105	and/or	and/or	CCONJ
ijtc-237	32	106	maintenance	maintenance	NOUN
ijtc-237	32	107	of	of	ADP
ijtc-237	32	108	roads	road	NOUN
ijtc-237	32	109	as	as	ADV
ijtc-237	32	110	well	well	ADV
ijtc-237	32	111	as	as	ADP
ijtc-237	32	112	an	an	DET
ijtc-237	32	113	increase	increase	NOUN
ijtc-237	32	114	in	in	ADP
ijtc-237	32	115	modes	mode	NOUN
ijtc-237	32	116	and	and	CCONJ
ijtc-237	32	117	public	public	ADJ
ijtc-237	32	118	transportation	transportation	NOUN
ijtc-237	32	119	facilities	facility	NOUN
ijtc-237	32	120	,	,	PUNCT
ijtc-237	32	121	a	a	DET
ijtc-237	32	122	cigarette	cigarette	NOUN
ijtc-237	32	123	tax	tax	NOUN
ijtc-237	32	124	which	which	PRON
ijtc-237	32	125	is	be	AUX
ijtc-237	32	126	allocated	allocate	VERB
ijtc-237	32	127	to	to	PART
ijtc-237	32	128	finance	finance	VERB
ijtc-237	32	129	public	public	ADJ
ijtc-237	32	130	health	health	NOUN
ijtc-237	32	131	services	service	NOUN
ijtc-237	32	132	and	and	CCONJ
ijtc-237	32	133	law	law	NOUN
ijtc-237	32	134	enforcement	enforcement	NOUN
ijtc-237	32	135	,	,	PUNCT
ijtc-237	32	136	and	and	CCONJ
ijtc-237	32	137	a	a	DET
ijtc-237	32	138	street	street	NOUN
ijtc-237	32	139	lighting	lighting	NOUN
ijtc-237	32	140	tax	tax	NOUN
ijtc-237	32	141	that	that	PRON
ijtc-237	32	142	is	be	AUX
ijtc-237	32	143	allocated	allocate	VERB
ijtc-237	32	144	to	to	PART
ijtc-237	32	145	finance	finance	VERB
ijtc-237	32	146	street	street	NOUN
ijtc-237	32	147	lighting	lighting	NOUN
ijtc-237	32	148	.	.	PUNCT
ijtc-237	33	1	motorized	motorize	VERB
ijtc-237	33	2	vehicle	vehicle	NOUN
ijtc-237	33	3	implementation	implementation	NOUN
ijtc-237	33	4	of	of	ADP
ijtc-237	33	5	earmarking	earmark	VERB
ijtc-237	33	6	tax	tax	NOUN
ijtc-237	33	7	policy	policy	NOUN
ijtc-237	33	8	on	on	ADP
ijtc-237	33	9	motor	motor	NOUN
ijtc-237	33	10	vehicle	vehicle	NOUN
ijtc-237	33	11	taxes	taxis	NOUN
ijtc-237	33	12	in	in	ADP
ijtc-237	33	13	bekasi	bekasi	PROPN
ijtc-237	33	14	city	city	PROPN
ijtc-237	33	15	novlyani	novlyani	PROPN
ijtc-237	33	16	168	168	NUM
ijtc-237	33	17	|	|	ADV
ijtc-237	33	18	ilomata	ilomata	PROPN
ijtc-237	33	19	international	international	ADJ
ijtc-237	33	20	journal	journal	NOUN
ijtc-237	33	21	of	of	ADP
ijtc-237	33	22	tax	tax	PROPN
ijtc-237	33	23	&	&	CCONJ
ijtc-237	33	24	accounting	accounting	PROPN
ijtc-237	33	25	volume	volume	NOUN
ijtc-237	33	26	2	2	NUM
ijtc-237	33	27	issue	issue	NOUN
ijtc-237	33	28	2	2	NUM
ijtc-237	33	29	,	,	PUNCT
ijtc-237	33	30	april	april	PROPN
ijtc-237	33	31	2021	2021	NUM
ijtc-237	33	32	tax	tax	NOUN
ijtc-237	33	33	is	be	AUX
ijtc-237	33	34	a	a	DET
ijtc-237	33	35	type	type	NOUN
ijtc-237	33	36	of	of	ADP
ijtc-237	33	37	regional	regional	ADJ
ijtc-237	33	38	tax	tax	NOUN
ijtc-237	33	39	at	at	ADP
ijtc-237	33	40	the	the	DET
ijtc-237	33	41	provincial	provincial	ADJ
ijtc-237	33	42	level	level	NOUN
ijtc-237	33	43	.	.	PUNCT
ijtc-237	34	1	so	so	ADV
ijtc-237	34	2	there	there	PRON
ijtc-237	34	3	is	be	VERB
ijtc-237	34	4	a	a	DET
ijtc-237	34	5	sharing	sharing	NOUN
ijtc-237	34	6	of	of	ADP
ijtc-237	34	7	tax	tax	NOUN
ijtc-237	34	8	revenue	revenue	NOUN
ijtc-237	34	9	between	between	ADP
ijtc-237	34	10	the	the	DET
ijtc-237	34	11	provincial	provincial	ADJ
ijtc-237	34	12	government	government	NOUN
ijtc-237	34	13	and	and	CCONJ
ijtc-237	34	14	district	district	NOUN
ijtc-237	34	15	/	/	SYM
ijtc-237	34	16	city	city	NOUN
ijtc-237	34	17	governments	government	NOUN
ijtc-237	34	18	to	to	PART
ijtc-237	34	19	increase	increase	VERB
ijtc-237	34	20	road	road	NOUN
ijtc-237	34	21	construction	construction	NOUN
ijtc-237	34	22	and	and	CCONJ
ijtc-237	34	23	maintenance	maintenance	NOUN
ijtc-237	34	24	in	in	ADP
ijtc-237	34	25	financing	financing	NOUN
ijtc-237	34	26	service	service	NOUN
ijtc-237	34	27	functions	function	NOUN
ijtc-237	34	28	to	to	ADP
ijtc-237	34	29	the	the	DET
ijtc-237	34	30	community	community	NOUN
ijtc-237	34	31	,	,	PUNCT
ijtc-237	34	32	provincial	provincial	ADJ
ijtc-237	34	33	tax	tax	NOUN
ijtc-237	34	34	distributes	distribute	VERB
ijtc-237	34	35	proceeds	proceed	NOUN
ijtc-237	34	36	to	to	ADP
ijtc-237	34	37	districts	district	NOUN
ijtc-237	34	38	/	/	SYM
ijtc-237	34	39	cities	city	NOUN
ijtc-237	34	40	with	with	ADP
ijtc-237	34	41	different	different	ADJ
ijtc-237	34	42	proportions	proportion	NOUN
ijtc-237	34	43	for	for	ADP
ijtc-237	34	44	each	each	DET
ijtc-237	34	45	type	type	NOUN
ijtc-237	34	46	of	of	ADP
ijtc-237	34	47	provincial	provincial	ADJ
ijtc-237	34	48	tax	tax	NOUN
ijtc-237	34	49	.	.	PUNCT
ijtc-237	35	1	the	the	DET
ijtc-237	35	2	composition	composition	NOUN
ijtc-237	35	3	of	of	ADP
ijtc-237	35	4	the	the	DET
ijtc-237	35	5	profit	profit	NOUN
ijtc-237	35	6	-	-	PUNCT
ijtc-237	35	7	sharing	sharing	NOUN
ijtc-237	35	8	between	between	ADP
ijtc-237	35	9	the	the	DET
ijtc-237	35	10	province	province	NOUN
ijtc-237	35	11	and	and	CCONJ
ijtc-237	35	12	the	the	DET
ijtc-237	35	13	regency	regency	PROPN
ijtc-237	35	14	/	/	SYM
ijtc-237	35	15	city	city	PROPN
ijtc-237	35	16	according	accord	VERB
ijtc-237	35	17	to	to	ADP
ijtc-237	35	18	the	the	DET
ijtc-237	35	19	regional	regional	ADJ
ijtc-237	35	20	regulation	regulation	NOUN
ijtc-237	35	21	of	of	ADP
ijtc-237	35	22	west	west	PROPN
ijtc-237	35	23	java	java	PROPN
ijtc-237	35	24	province	province	PROPN
ijtc-237	35	25	number	number	NOUN
ijtc-237	35	26	57	57	NUM
ijtc-237	35	27	of	of	ADP
ijtc-237	35	28	2017	2017	NUM
ijtc-237	35	29	.	.	PUNCT
ijtc-237	36	1	concerning	concern	VERB
ijtc-237	36	2	regional	regional	ADJ
ijtc-237	36	3	taxes	taxis	NOUN
ijtc-237	36	4	in	in	ADP
ijtc-237	36	5	paragraph	paragraph	NOUN
ijtc-237	36	6	1	1	NUM
ijtc-237	36	7	of	of	ADP
ijtc-237	36	8	article	article	NOUN
ijtc-237	36	9	5	5	NUM
ijtc-237	36	10	states	state	NOUN
ijtc-237	36	11	that	that	PRON
ijtc-237	36	12	results	result	VERB
ijtc-237	36	13	of	of	ADP
ijtc-237	36	14	acceptance	acceptance	NOUN
ijtc-237	36	15	of	of	ADP
ijtc-237	36	16	motor	motor	NOUN
ijtc-237	36	17	vehicle	vehicle	NOUN
ijtc-237	36	18	taxes	taxis	NOUN
ijtc-237	36	19	and	and	CCONJ
ijtc-237	36	20	bbnkb	bbnkb	NOUN
ijtc-237	36	21	are	be	AUX
ijtc-237	36	22	distributed	distribute	VERB
ijtc-237	36	23	to	to	ADP
ijtc-237	36	24	the	the	DET
ijtc-237	36	25	regency	regency	PROPN
ijtc-237	36	26	/	/	SYM
ijtc-237	36	27	city	city	NOUN
ijtc-237	36	28	government	government	NOUN
ijtc-237	36	29	by	by	ADP
ijtc-237	36	30	30	30	NUM
ijtc-237	36	31	%	%	NOUN
ijtc-237	36	32	(	(	PUNCT
ijtc-237	36	33	thirty	thirty	NUM
ijtc-237	36	34	percent	percent	NOUN
ijtc-237	36	35	)	)	PUNCT
ijtc-237	36	36	,	,	PUNCT
ijtc-237	36	37	from	from	ADP
ijtc-237	36	38	the	the	DET
ijtc-237	36	39	increase	increase	NOUN
ijtc-237	36	40	of	of	ADP
ijtc-237	36	41	motor	motor	NOUN
ijtc-237	36	42	vehicle	vehicle	NOUN
ijtc-237	36	43	taxes	taxis	NOUN
ijtc-237	36	44	revenue	revenue	NOUN
ijtc-237	36	45	,	,	PUNCT
ijtc-237	36	46	road	road	NOUN
ijtc-237	36	47	users	user	NOUN
ijtc-237	36	48	can	can	AUX
ijtc-237	36	49	feel	feel	VERB
ijtc-237	36	50	the	the	DET
ijtc-237	36	51	benefit	benefit	NOUN
ijtc-237	36	52	from	from	ADP
ijtc-237	36	53	paying	pay	VERB
ijtc-237	36	54	the	the	DET
ijtc-237	36	55	tax	tax	NOUN
ijtc-237	36	56	.	.	PUNCT
ijtc-237	37	1	by	by	ADP
ijtc-237	37	2	paying	pay	VERB
ijtc-237	37	3	motor	motor	NOUN
ijtc-237	37	4	vehicle	vehicle	NOUN
ijtc-237	37	5	tax	tax	NOUN
ijtc-237	37	6	,	,	PUNCT
ijtc-237	37	7	the	the	DET
ijtc-237	37	8	society	society	NOUN
ijtc-237	37	9	hopes	hope	VERB
ijtc-237	37	10	that	that	SCONJ
ijtc-237	37	11	there	there	PRON
ijtc-237	37	12	will	will	AUX
ijtc-237	37	13	be	be	AUX
ijtc-237	37	14	concrete	concrete	ADJ
ijtc-237	37	15	forms	form	NOUN
ijtc-237	37	16	of	of	ADP
ijtc-237	37	17	paying	pay	VERB
ijtc-237	37	18	the	the	DET
ijtc-237	37	19	tax	tax	NOUN
ijtc-237	37	20	,	,	PUNCT
ijtc-237	37	21	one	one	NUM
ijtc-237	37	22	of	of	ADP
ijtc-237	37	23	them	they	PRON
ijtc-237	37	24	is	be	AUX
ijtc-237	37	25	the	the	DET
ijtc-237	37	26	road	road	NOUN
ijtc-237	37	27	infrastructure	infrastructure	NOUN
ijtc-237	37	28	.	.	PUNCT
ijtc-237	38	1	based	base	VERB
ijtc-237	38	2	on	on	ADP
ijtc-237	38	3	data	datum	NOUN
ijtc-237	38	4	from	from	ADP
ijtc-237	38	5	the	the	DET
ijtc-237	38	6	bekasi	bekasi	PROPN
ijtc-237	38	7	city	city	PROPN
ijtc-237	38	8	police	police	NOUN
ijtc-237	38	9	regarding	regard	VERB
ijtc-237	38	10	portraits	portrait	NOUN
ijtc-237	38	11	of	of	ADP
ijtc-237	38	12	conditions	condition	NOUN
ijtc-237	38	13	,	,	PUNCT
ijtc-237	38	14	security	security	NOUN
ijtc-237	38	15	,	,	PUNCT
ijtc-237	38	16	safety	safety	NOUN
ijtc-237	38	17	,	,	PUNCT
ijtc-237	38	18	orderliness	orderliness	ADJ
ijtc-237	38	19	,	,	PUNCT
ijtc-237	38	20	smooth	smooth	ADJ
ijtc-237	38	21	traffic	traffic	NOUN
ijtc-237	38	22	,	,	PUNCT
ijtc-237	38	23	there	there	PRON
ijtc-237	38	24	are	be	VERB
ijtc-237	38	25	several	several	ADJ
ijtc-237	38	26	points	point	NOUN
ijtc-237	38	27	of	of	ADP
ijtc-237	38	28	traffic	traffic	NOUN
ijtc-237	38	29	congestion	congestion	NOUN
ijtc-237	38	30	such	such	ADJ
ijtc-237	38	31	as	as	ADP
ijtc-237	38	32	on	on	ADP
ijtc-237	38	33	jl	jl	PROPN
ijtc-237	38	34	.	.	PROPN
ijtc-237	39	1	sultan	sultan	PROPN
ijtc-237	39	2	agung	agung	PROPN
ijtc-237	39	3	,	,	PUNCT
ijtc-237	39	4	jl	jl	PROPN
ijtc-237	39	5	.	.	PUNCT
ijtc-237	40	1	ahmad	ahmad	PROPN
ijtc-237	40	2	yani	yani	PROPN
ijtc-237	40	3	,	,	PUNCT
ijtc-237	40	4	jl	jl	PROPN
ijtc-237	40	5	.	.	PUNCT
ijtc-237	41	1	ir	ir	PROPN
ijtc-237	41	2	.	.	PUNCT
ijtc-237	41	3	h.	h.	PROPN
ijtc-237	41	4	juanda	juanda	PROPN
ijtc-237	41	5	,	,	PUNCT
ijtc-237	41	6	jl	jl	PROPN
ijtc-237	41	7	.	.	PUNCT
ijtc-237	42	1	kh	kh	PROPN
ijtc-237	42	2	.	.	PROPN
ijtc-237	42	3	noer	noer	PROPN
ijtc-237	42	4	ali	ali	PROPN
ijtc-237	42	5	and	and	CCONJ
ijtc-237	42	6	jl	jl	PROPN
ijtc-237	42	7	.	.	PUNCT
ijtc-237	43	1	joyo	joyo	PROPN
ijtc-237	43	2	martono	martono	PROPN
ijtc-237	43	3	was	be	AUX
ijtc-237	43	4	caused	cause	VERB
ijtc-237	43	5	by	by	ADP
ijtc-237	43	6	many	many	ADJ
ijtc-237	43	7	large	large	ADJ
ijtc-237	43	8	vehicles	vehicle	NOUN
ijtc-237	43	9	were	be	AUX
ijtc-237	43	10	parked	park	VERB
ijtc-237	43	11	on	on	ADP
ijtc-237	43	12	the	the	DET
ijtc-237	43	13	side	side	NOUN
ijtc-237	43	14	of	of	ADP
ijtc-237	43	15	the	the	DET
ijtc-237	43	16	road	road	NOUN
ijtc-237	43	17	,	,	PUNCT
ijtc-237	43	18	the	the	DET
ijtc-237	43	19	lack	lack	NOUN
ijtc-237	43	20	of	of	ADP
ijtc-237	43	21	bus	bus	NOUN
ijtc-237	43	22	stops	stop	NOUN
ijtc-237	43	23	,	,	PUNCT
ijtc-237	43	24	and	and	CCONJ
ijtc-237	43	25	public	public	ADJ
ijtc-237	43	26	transportation	transportation	NOUN
ijtc-237	43	27	that	that	PRON
ijtc-237	43	28	stopped	stop	VERB
ijtc-237	43	29	for	for	ADP
ijtc-237	43	30	too	too	ADV
ijtc-237	43	31	long	long	ADV
ijtc-237	43	32	.	.	PUNCT
ijtc-237	44	1	this	this	DET
ijtc-237	44	2	paper	paper	NOUN
ijtc-237	44	3	tries	try	VERB
ijtc-237	44	4	to	to	PART
ijtc-237	44	5	see	see	VERB
ijtc-237	44	6	what	what	PRON
ijtc-237	44	7	the	the	DET
ijtc-237	44	8	earmarking	earmark	VERB
ijtc-237	44	9	tax	tax	NOUN
ijtc-237	44	10	application	application	NOUN
ijtc-237	44	11	looks	look	VERB
ijtc-237	44	12	like	like	ADP
ijtc-237	44	13	or	or	CCONJ
ijtc-237	44	14	the	the	DET
ijtc-237	44	15	allocation	allocation	NOUN
ijtc-237	44	16	fee	fee	NOUN
ijtc-237	44	17	obtained	obtain	VERB
ijtc-237	44	18	from	from	ADP
ijtc-237	44	19	the	the	DET
ijtc-237	44	20	motor	motor	NOUN
ijtc-237	44	21	vehicle	vehicle	NOUN
ijtc-237	44	22	tax	tax	NOUN
ijtc-237	44	23	in	in	ADP
ijtc-237	44	24	bekasi	bekasi	PROPN
ijtc-237	44	25	city	city	PROPN
ijtc-237	44	26	,	,	PUNCT
ijtc-237	44	27	the	the	DET
ijtc-237	44	28	obstacles	obstacle	NOUN
ijtc-237	44	29	faced	face	VERB
ijtc-237	44	30	in	in	ADP
ijtc-237	44	31	implementing	implement	VERB
ijtc-237	44	32	earmarking	earmark	VERB
ijtc-237	44	33	tax	tax	NOUN
ijtc-237	44	34	,	,	PUNCT
ijtc-237	44	35	and	and	CCONJ
ijtc-237	44	36	the	the	DET
ijtc-237	44	37	efforts	effort	NOUN
ijtc-237	44	38	to	to	PART
ijtc-237	44	39	resolve	resolve	VERB
ijtc-237	44	40	these	these	DET
ijtc-237	44	41	obstacles	obstacle	NOUN
ijtc-237	44	42	.	.	PUNCT
ijtc-237	45	1	methods	method	NOUN
ijtc-237	45	2	the	the	DET
ijtc-237	45	3	research	research	NOUN
ijtc-237	45	4	approach	approach	NOUN
ijtc-237	45	5	that	that	PRON
ijtc-237	45	6	is	be	AUX
ijtc-237	45	7	used	use	VERB
ijtc-237	45	8	by	by	ADP
ijtc-237	45	9	researchers	researcher	NOUN
ijtc-237	45	10	is	be	AUX
ijtc-237	45	11	a	a	DET
ijtc-237	45	12	qualitative	qualitative	ADJ
ijtc-237	45	13	approach	approach	NOUN
ijtc-237	45	14	with	with	ADP
ijtc-237	45	15	a	a	DET
ijtc-237	45	16	specificity	specificity	NOUN
ijtc-237	45	17	of	of	ADP
ijtc-237	45	18	qualitative	qualitative	ADJ
ijtc-237	45	19	descriptive	descriptive	ADJ
ijtc-237	45	20	,	,	PUNCT
ijtc-237	45	21	it	it	PRON
ijtc-237	45	22	is	be	AUX
ijtc-237	45	23	an	an	DET
ijtc-237	45	24	approach	approach	NOUN
ijtc-237	45	25	that	that	PRON
ijtc-237	45	26	seeks	seek	VERB
ijtc-237	45	27	to	to	PART
ijtc-237	45	28	collect	collect	VERB
ijtc-237	45	29	,	,	PUNCT
ijtc-237	45	30	present	present	ADJ
ijtc-237	45	31	,	,	PUNCT
ijtc-237	45	32	and	and	CCONJ
ijtc-237	45	33	analyze	analyze	VERB
ijtc-237	45	34	data	datum	NOUN
ijtc-237	45	35	so	so	SCONJ
ijtc-237	45	36	that	that	SCONJ
ijtc-237	45	37	it	it	PRON
ijtc-237	45	38	can	can	AUX
ijtc-237	45	39	provide	provide	VERB
ijtc-237	45	40	a	a	DET
ijtc-237	45	41	sufficient	sufficient	ADJ
ijtc-237	45	42	overview	overview	NOUN
ijtc-237	45	43	that	that	PRON
ijtc-237	45	44	is	be	AUX
ijtc-237	45	45	researched	research	VERB
ijtc-237	45	46	.	.	PUNCT
ijtc-237	46	1	qualitative	qualitative	ADJ
ijtc-237	46	2	descriptive	descriptive	ADJ
ijtc-237	46	3	research	research	NOUN
ijtc-237	46	4	has	have	VERB
ijtc-237	46	5	objectives	objective	NOUN
ijtc-237	46	6	to	to	PART
ijtc-237	46	7	describe	describe	VERB
ijtc-237	46	8	the	the	DET
ijtc-237	46	9	existing	exist	VERB
ijtc-237	46	10	phenomena	phenomenon	NOUN
ijtc-237	46	11	qualitatively	qualitatively	ADV
ijtc-237	46	12	to	to	PART
ijtc-237	46	13	obtain	obtain	VERB
ijtc-237	46	14	data	datum	NOUN
ijtc-237	46	15	sources	source	NOUN
ijtc-237	46	16	through	through	ADP
ijtc-237	46	17	literature	literature	NOUN
ijtc-237	46	18	research	research	NOUN
ijtc-237	46	19	and	and	CCONJ
ijtc-237	46	20	field	field	NOUN
ijtc-237	46	21	research	research	NOUN
ijtc-237	46	22	,	,	PUNCT
ijtc-237	46	23	such	such	ADJ
ijtc-237	46	24	as	as	ADP
ijtc-237	46	25	direct	direct	ADJ
ijtc-237	46	26	observation	observation	NOUN
ijtc-237	46	27	to	to	PART
ijtc-237	46	28	samsat	samsat	VERB
ijtc-237	46	29	office	office	NOUN
ijtc-237	46	30	of	of	ADP
ijtc-237	46	31	bekasi	bekasi	PROPN
ijtc-237	46	32	city	city	PROPN
ijtc-237	46	33	and	and	CCONJ
ijtc-237	46	34	bapenda	bapenda	PROPN
ijtc-237	46	35	,	,	PUNCT
ijtc-237	46	36	documentation	documentation	NOUN
ijtc-237	46	37	related	relate	VERB
ijtc-237	46	38	to	to	ADP
ijtc-237	46	39	research	research	NOUN
ijtc-237	46	40	,	,	PUNCT
ijtc-237	46	41	and	and	CCONJ
ijtc-237	46	42	interviews	interview	NOUN
ijtc-237	46	43	with	with	ADP
ijtc-237	46	44	administrative	administrative	ADJ
ijtc-237	46	45	officers	officer	NOUN
ijtc-237	46	46	of	of	ADP
ijtc-237	46	47	the	the	DET
ijtc-237	46	48	bekasi	bekasi	PROPN
ijtc-237	46	49	city	city	PROPN
ijtc-237	46	50	samsat	samsat	NOUN
ijtc-237	46	51	office	office	NOUN
ijtc-237	46	52	and	and	CCONJ
ijtc-237	46	53	bapenda	bapenda	ADJ
ijtc-237	46	54	officers	officer	NOUN
ijtc-237	46	55	of	of	ADP
ijtc-237	46	56	bekasi	bekasi	PROPN
ijtc-237	46	57	city	city	PROPN
ijtc-237	46	58	.	.	PUNCT
ijtc-237	47	1	the	the	DET
ijtc-237	47	2	focus	focus	NOUN
ijtc-237	47	3	of	of	ADP
ijtc-237	47	4	the	the	DET
ijtc-237	47	5	research	research	NOUN
ijtc-237	47	6	is	be	AUX
ijtc-237	47	7	a	a	DET
ijtc-237	47	8	detailed	detailed	ADJ
ijtc-237	47	9	description	description	NOUN
ijtc-237	47	10	of	of	ADP
ijtc-237	47	11	the	the	DET
ijtc-237	47	12	researcher	researcher	NOUN
ijtc-237	47	13	on	on	ADP
ijtc-237	47	14	the	the	DET
ijtc-237	47	15	concept	concept	NOUN
ijtc-237	47	16	to	to	PART
ijtc-237	47	17	be	be	AUX
ijtc-237	47	18	studied	study	VERB
ijtc-237	47	19	which	which	PRON
ijtc-237	47	20	contains	contain	VERB
ijtc-237	47	21	the	the	DET
ijtc-237	47	22	measurements	measurement	NOUN
ijtc-237	47	23	or	or	CCONJ
ijtc-237	47	24	parameters	parameter	NOUN
ijtc-237	47	25	that	that	PRON
ijtc-237	47	26	will	will	AUX
ijtc-237	47	27	become	become	VERB
ijtc-237	47	28	the	the	DET
ijtc-237	47	29	basis	basis	NOUN
ijtc-237	47	30	of	of	ADP
ijtc-237	47	31	the	the	DET
ijtc-237	47	32	interview	interview	NOUN
ijtc-237	47	33	guidelines	guideline	NOUN
ijtc-237	47	34	,	,	PUNCT
ijtc-237	47	35	observations	observation	NOUN
ijtc-237	47	36	,	,	PUNCT
ijtc-237	47	37	and	and	CCONJ
ijtc-237	47	38	the	the	DET
ijtc-237	47	39	documents	document	NOUN
ijtc-237	47	40	used	use	VERB
ijtc-237	47	41	.	.	PUNCT
ijtc-237	48	1	in	in	ADP
ijtc-237	48	2	this	this	DET
ijtc-237	48	3	case	case	NOUN
ijtc-237	48	4	,	,	PUNCT
ijtc-237	48	5	the	the	DET
ijtc-237	48	6	research	research	NOUN
ijtc-237	48	7	focuses	focus	VERB
ijtc-237	48	8	on	on	ADP
ijtc-237	48	9	2016	2016	NUM
ijtc-237	48	10	-	-	SYM
ijtc-237	48	11	2017	2017	NUM
ijtc-237	48	12	regarding	regard	VERB
ijtc-237	48	13	the	the	DET
ijtc-237	48	14	implementation	implementation	NOUN
ijtc-237	48	15	of	of	ADP
ijtc-237	48	16	the	the	DET
ijtc-237	48	17	earmarking	earmark	VERB
ijtc-237	48	18	tax	tax	NOUN
ijtc-237	48	19	policy	policy	NOUN
ijtc-237	48	20	on	on	ADP
ijtc-237	48	21	motor	motor	NOUN
ijtc-237	48	22	vehicle	vehicle	NOUN
ijtc-237	48	23	tax	tax	NOUN
ijtc-237	48	24	collection	collection	NOUN
ijtc-237	48	25	in	in	ADP
ijtc-237	48	26	bekasi	bekasi	PROPN
ijtc-237	48	27	city	city	PROPN
ijtc-237	48	28	,	,	PUNCT
ijtc-237	48	29	the	the	DET
ijtc-237	48	30	obstacles	obstacle	NOUN
ijtc-237	48	31	faced	face	VERB
ijtc-237	48	32	by	by	ADP
ijtc-237	48	33	the	the	DET
ijtc-237	48	34	bekasi	bekasi	PROPN
ijtc-237	48	35	city	city	PROPN
ijtc-237	48	36	government	government	NOUN
ijtc-237	48	37	in	in	ADP
ijtc-237	48	38	implementing	implement	VERB
ijtc-237	48	39	policies	policy	NOUN
ijtc-237	48	40	,	,	PUNCT
ijtc-237	48	41	as	as	ADV
ijtc-237	48	42	well	well	ADV
ijtc-237	48	43	as	as	ADP
ijtc-237	48	44	the	the	DET
ijtc-237	48	45	efforts	effort	NOUN
ijtc-237	48	46	made	make	VERB
ijtc-237	48	47	by	by	ADP
ijtc-237	48	48	the	the	DET
ijtc-237	48	49	bekasi	bekasi	PROPN
ijtc-237	48	50	city	city	PROPN
ijtc-237	48	51	government	government	NOUN
ijtc-237	48	52	in	in	ADP
ijtc-237	48	53	overcoming	overcome	VERB
ijtc-237	48	54	those	those	DET
ijtc-237	48	55	obstacles	obstacle	NOUN
ijtc-237	48	56	.	.	PUNCT
ijtc-237	49	1	data	datum	NOUN
ijtc-237	49	2	collection	collection	NOUN
ijtc-237	49	3	techniques	technique	NOUN
ijtc-237	49	4	used	use	VERB
ijtc-237	49	5	in	in	ADP
ijtc-237	49	6	this	this	DET
ijtc-237	49	7	study	study	NOUN
ijtc-237	49	8	consisted	consist	VERB
ijtc-237	49	9	of	of	ADP
ijtc-237	49	10	interviews	interview	NOUN
ijtc-237	49	11	,	,	PUNCT
ijtc-237	49	12	observation	observation	NOUN
ijtc-237	49	13	,	,	PUNCT
ijtc-237	49	14	and	and	CCONJ
ijtc-237	49	15	documentation	documentation	NOUN
ijtc-237	49	16	.	.	PUNCT
ijtc-237	50	1	meanwhile	meanwhile	ADV
ijtc-237	50	2	,	,	PUNCT
ijtc-237	50	3	the	the	DET
ijtc-237	50	4	data	datum	NOUN
ijtc-237	50	5	analysis	analysis	NOUN
ijtc-237	50	6	technique	technique	NOUN
ijtc-237	50	7	uses	use	VERB
ijtc-237	50	8	credibility	credibility	NOUN
ijtc-237	50	9	,	,	PUNCT
ijtc-237	50	10	transferability	transferability	NOUN
ijtc-237	50	11	,	,	PUNCT
ijtc-237	50	12	dependability	dependability	NOUN
ijtc-237	50	13	,	,	PUNCT
ijtc-237	50	14	and	and	CCONJ
ijtc-237	50	15	confirmability	confirmability	NOUN
ijtc-237	50	16	.	.	PUNCT
ijtc-237	51	1	results	result	NOUN
ijtc-237	51	2	and	and	CCONJ
ijtc-237	51	3	discussion	discussion	NOUN
ijtc-237	51	4	as	as	ADP
ijtc-237	51	5	a	a	DET
ijtc-237	51	6	form	form	NOUN
ijtc-237	51	7	of	of	ADP
ijtc-237	51	8	application	application	NOUN
ijtc-237	51	9	of	of	ADP
ijtc-237	51	10	the	the	DET
ijtc-237	51	11	principle	principle	NOUN
ijtc-237	51	12	of	of	ADP
ijtc-237	51	13	benefits	benefit	NOUN
ijtc-237	51	14	in	in	ADP
ijtc-237	51	15	taxes	taxis	NOUN
ijtc-237	51	16	,	,	PUNCT
ijtc-237	51	17	it	it	PRON
ijtc-237	51	18	is	be	AUX
ijtc-237	51	19	hoped	hope	VERB
ijtc-237	51	20	that	that	SCONJ
ijtc-237	51	21	the	the	DET
ijtc-237	51	22	concept	concept	NOUN
ijtc-237	51	23	of	of	ADP
ijtc-237	51	24	earmarking	earmark	VERB
ijtc-237	51	25	tax	tax	NOUN
ijtc-237	51	26	can	can	AUX
ijtc-237	51	27	provide	provide	VERB
ijtc-237	51	28	benefits	benefit	NOUN
ijtc-237	51	29	for	for	ADP
ijtc-237	51	30	taxpayers	taxpayer	NOUN
ijtc-237	51	31	and	and	CCONJ
ijtc-237	51	32	society	society	NOUN
ijtc-237	51	33	.	.	PUNCT
ijtc-237	52	1	this	this	DET
ijtc-237	52	2	study	study	NOUN
ijtc-237	52	3	applies	apply	VERB
ijtc-237	52	4	the	the	DET
ijtc-237	52	5	theory	theory	NOUN
ijtc-237	52	6	of	of	ADP
ijtc-237	52	7	repley	repley	NOUN
ijtc-237	52	8	and	and	CCONJ
ijtc-237	52	9	franklin	franklin	PROPN
ijtc-237	52	10	(	(	PUNCT
ijtc-237	52	11	in	in	ADP
ijtc-237	52	12	alfatih	alfatih	NOUN
ijtc-237	52	13	2010	2010	NUM
ijtc-237	52	14	:	:	PUNCT
ijtc-237	52	15	51	51	NUM
ijtc-237	52	16	-	-	SYM
ijtc-237	52	17	52	52	NUM
ijtc-237	52	18	)	)	PUNCT
ijtc-237	52	19	.	.	PUNCT
ijtc-237	53	1	the	the	DET
ijtc-237	53	2	success	success	NOUN
ijtc-237	53	3	of	of	ADP
ijtc-237	53	4	the	the	DET
ijtc-237	53	5	implementation	implementation	NOUN
ijtc-237	53	6	can	can	AUX
ijtc-237	53	7	be	be	AUX
ijtc-237	53	8	seen	see	VERB
ijtc-237	53	9	from	from	ADP
ijtc-237	53	10	3	3	NUM
ijtc-237	53	11	indicators	indicator	NOUN
ijtc-237	53	12	,	,	PUNCT
ijtc-237	53	13	namely	namely	ADV
ijtc-237	53	14	the	the	DET
ijtc-237	53	15	level	level	NOUN
ijtc-237	53	16	of	of	ADP
ijtc-237	53	17	compliance	compliance	NOUN
ijtc-237	53	18	,	,	PUNCT
ijtc-237	53	19	the	the	DET
ijtc-237	53	20	smoothness	smoothness	NOUN
ijtc-237	53	21	of	of	ADP
ijtc-237	53	22	routines	routine	NOUN
ijtc-237	53	23	and	and	CCONJ
ijtc-237	53	24	functions	function	NOUN
ijtc-237	53	25	as	as	ADV
ijtc-237	53	26	well	well	ADV
ijtc-237	53	27	as	as	ADP
ijtc-237	53	28	the	the	DET
ijtc-237	53	29	realization	realization	NOUN
ijtc-237	53	30	of	of	ADP
ijtc-237	53	31	the	the	DET
ijtc-237	53	32	desired	desire	VERB
ijtc-237	53	33	performance	performance	NOUN
ijtc-237	53	34	impact	impact	NOUN
ijtc-237	53	35	.	.	PUNCT
ijtc-237	54	1	the	the	DET
ijtc-237	54	2	acceptance	acceptance	NOUN
ijtc-237	54	3	of	of	ADP
ijtc-237	54	4	motor	motor	NOUN
ijtc-237	54	5	vehicle	vehicle	NOUN
ijtc-237	54	6	tax	tax	NOUN
ijtc-237	54	7	revenue	revenue	NOUN
ijtc-237	54	8	can	can	AUX
ijtc-237	54	9	be	be	AUX
ijtc-237	54	10	seen	see	VERB
ijtc-237	54	11	from	from	ADP
ijtc-237	54	12	the	the	DET
ijtc-237	54	13	regional	regional	ADJ
ijtc-237	54	14	revenue	revenue	NOUN
ijtc-237	54	15	service	service	NOUN
ijtc-237	54	16	(	(	PUNCT
ijtc-237	54	17	dispenda	dispenda	PROPN
ijtc-237	54	18	)	)	PUNCT
ijtc-237	54	19	of	of	ADP
ijtc-237	54	20	bekasi	bekasi	PROPN
ijtc-237	54	21	city	city	PROPN
ijtc-237	54	22	province	province	PROPN
ijtc-237	54	23	branch	branch	NOUN
ijtc-237	54	24	,	,	PUNCT
ijtc-237	54	25	as	as	SCONJ
ijtc-237	54	26	shown	show	VERB
ijtc-237	54	27	in	in	ADP
ijtc-237	54	28	the	the	DET
ijtc-237	54	29	following	follow	VERB
ijtc-237	54	30	table	table	NOUN
ijtc-237	54	31	:	:	PUNCT
ijtc-237	54	32	implementation	implementation	NOUN
ijtc-237	54	33	of	of	ADP
ijtc-237	54	34	earmarking	earmark	VERB
ijtc-237	54	35	tax	tax	NOUN
ijtc-237	54	36	policy	policy	NOUN
ijtc-237	54	37	on	on	ADP
ijtc-237	54	38	motor	motor	NOUN
ijtc-237	54	39	vehicle	vehicle	NOUN
ijtc-237	54	40	taxes	taxis	NOUN
ijtc-237	54	41	in	in	ADP
ijtc-237	54	42	bekasi	bekasi	PROPN
ijtc-237	54	43	city	city	PROPN
ijtc-237	54	44	novlyani	novlyani	PROPN
ijtc-237	54	45	169	169	NUM
ijtc-237	54	46	|	|	ADV
ijtc-237	54	47	ilomata	ilomata	NOUN
ijtc-237	54	48	international	international	ADJ
ijtc-237	54	49	journal	journal	NOUN
ijtc-237	54	50	of	of	ADP
ijtc-237	54	51	tax	tax	PROPN
ijtc-237	54	52	&	&	CCONJ
ijtc-237	54	53	accounting	accounting	PROPN
ijtc-237	54	54	volume	volume	NOUN
ijtc-237	54	55	2	2	NUM
ijtc-237	54	56	issue	issue	NOUN
ijtc-237	54	57	2	2	NUM
ijtc-237	54	58	,	,	PUNCT
ijtc-237	54	59	april	april	PROPN
ijtc-237	54	60	2021	2021	NUM
ijtc-237	54	61	table	table	NOUN
ijtc-237	54	62	4	4	NUM
ijtc-237	54	63	.	.	PUNCT
ijtc-237	54	64	acceptance	acceptance	NOUN
ijtc-237	54	65	of	of	ADP
ijtc-237	54	66	motor	motor	NOUN
ijtc-237	54	67	vehicle	vehicle	NOUN
ijtc-237	54	68	tax	tax	NOUN
ijtc-237	54	69	of	of	ADP
ijtc-237	54	70	bekasi	bekasi	PROPN
ijtc-237	54	71	city	city	PROPN
ijtc-237	54	72	2016	2016	NUM
ijtc-237	54	73	-	-	SYM
ijtc-237	54	74	2017	2017	NUM
ijtc-237	54	75	year	year	NOUN
ijtc-237	54	76	pkb	pkb	PROPN
ijtc-237	54	77	pkb	pkb	PROPN
ijtc-237	54	78	effectiveness	effectiveness	PROPN
ijtc-237	54	79	%	%	NOUN
ijtc-237	54	80	target	target	NOUN
ijtc-237	54	81	(	(	PUNCT
ijtc-237	54	82	rp	rp	NOUN
ijtc-237	54	83	)	)	PUNCT
ijtc-237	54	84	realization	realization	NOUN
ijtc-237	54	85	(	(	PUNCT
ijtc-237	54	86	rp	rp	NOUN
ijtc-237	54	87	)	)	PUNCT
ijtc-237	54	88	2016	2016	NUM
ijtc-237	54	89	849,189,000,000	849,189,000,000	NUM
ijtc-237	54	90	876,649,509,350	876,649,509,350	NUM
ijtc-237	54	91	103,24	103,24	NUM
ijtc-237	54	92	2017	2017	NUM
ijtc-237	54	93	881,334,000,000	881,334,000,000	NUM
ijtc-237	54	94	935,111,404,325	935,111,404,325	NUM
ijtc-237	54	95	106,10	106,10	NUM
ijtc-237	54	96	source	source	NOUN
ijtc-237	54	97	:	:	PUNCT
ijtc-237	54	98	regional	regional	ADJ
ijtc-237	54	99	revenue	revenue	NOUN
ijtc-237	54	100	service	service	NOUN
ijtc-237	54	101	provincial	provincial	ADJ
ijtc-237	54	102	branch	branch	NOUN
ijtc-237	54	103	of	of	ADP
ijtc-237	54	104	bekasi	bekasi	PROPN
ijtc-237	54	105	city	city	PROPN
ijtc-237	54	106	from	from	ADP
ijtc-237	54	107	table	table	NOUN
ijtc-237	54	108	4	4	NUM
ijtc-237	54	109	shows	show	VERB
ijtc-237	54	110	that	that	SCONJ
ijtc-237	54	111	the	the	DET
ijtc-237	54	112	targets	target	NOUN
ijtc-237	54	113	that	that	PRON
ijtc-237	54	114	were	be	AUX
ijtc-237	54	115	set	set	VERB
ijtc-237	54	116	by	by	ADP
ijtc-237	54	117	the	the	DET
ijtc-237	54	118	bekasi	bekasi	PROPN
ijtc-237	54	119	city	city	PROPN
ijtc-237	54	120	government	government	NOUN
ijtc-237	54	121	in	in	ADP
ijtc-237	54	122	2016	2016	NUM
ijtc-237	54	123	and	and	CCONJ
ijtc-237	54	124	2017	2017	NUM
ijtc-237	54	125	always	always	ADV
ijtc-237	54	126	increased	increase	VERB
ijtc-237	54	127	,	,	PUNCT
ijtc-237	54	128	the	the	DET
ijtc-237	54	129	increase	increase	NOUN
ijtc-237	54	130	in	in	ADP
ijtc-237	54	131	the	the	DET
ijtc-237	54	132	targets	target	NOUN
ijtc-237	54	133	that	that	PRON
ijtc-237	54	134	were	be	AUX
ijtc-237	54	135	set	set	VERB
ijtc-237	54	136	by	by	ADP
ijtc-237	54	137	the	the	DET
ijtc-237	54	138	local	local	ADJ
ijtc-237	54	139	government	government	NOUN
ijtc-237	54	140	is	be	AUX
ijtc-237	54	141	in	in	ADP
ijtc-237	54	142	line	line	NOUN
ijtc-237	54	143	with	with	ADP
ijtc-237	54	144	the	the	DET
ijtc-237	54	145	revenue	revenue	NOUN
ijtc-237	54	146	received	receive	VERB
ijtc-237	54	147	by	by	ADP
ijtc-237	54	148	the	the	DET
ijtc-237	54	149	local	local	ADJ
ijtc-237	54	150	government	government	NOUN
ijtc-237	54	151	from	from	ADP
ijtc-237	54	152	the	the	DET
ijtc-237	54	153	motor	motor	NOUN
ijtc-237	54	154	vehicle	vehicle	NOUN
ijtc-237	54	155	tax	tax	NOUN
ijtc-237	54	156	sector	sector	NOUN
ijtc-237	54	157	,	,	PUNCT
ijtc-237	54	158	the	the	DET
ijtc-237	54	159	realization	realization	NOUN
ijtc-237	54	160	of	of	ADP
ijtc-237	54	161	the	the	DET
ijtc-237	54	162	acceptance	acceptance	NOUN
ijtc-237	54	163	of	of	ADP
ijtc-237	54	164	the	the	DET
ijtc-237	54	165	revenue	revenue	NOUN
ijtc-237	54	166	from	from	ADP
ijtc-237	54	167	the	the	DET
ijtc-237	54	168	motor	motor	NOUN
ijtc-237	54	169	vehicle	vehicle	NOUN
ijtc-237	54	170	tax	tax	NOUN
ijtc-237	54	171	sector	sector	NOUN
ijtc-237	54	172	always	always	ADV
ijtc-237	54	173	exceeds	exceed	VERB
ijtc-237	54	174	the	the	DET
ijtc-237	54	175	target	target	NOUN
ijtc-237	54	176	set	set	VERB
ijtc-237	54	177	by	by	ADP
ijtc-237	54	178	the	the	DET
ijtc-237	54	179	regional	regional	ADJ
ijtc-237	54	180	government	government	NOUN
ijtc-237	54	181	of	of	ADP
ijtc-237	54	182	bekasi	bekasi	PROPN
ijtc-237	54	183	city	city	PROPN
ijtc-237	54	184	.	.	PUNCT
ijtc-237	55	1	thus	thus	ADV
ijtc-237	55	2	in	in	ADP
ijtc-237	55	3	the	the	DET
ijtc-237	55	4	implementation	implementation	NOUN
ijtc-237	55	5	of	of	ADP
ijtc-237	55	6	the	the	DET
ijtc-237	55	7	west	west	PROPN
ijtc-237	55	8	java	java	PROPN
ijtc-237	55	9	provincial	provincial	ADJ
ijtc-237	55	10	regulation	regulation	NOUN
ijtc-237	55	11	number	number	NOUN
ijtc-237	55	12	57	57	NUM
ijtc-237	55	13	of	of	ADP
ijtc-237	55	14	2017	2017	NUM
ijtc-237	55	15	can	can	AUX
ijtc-237	55	16	be	be	AUX
ijtc-237	55	17	said	say	VERB
ijtc-237	55	18	that	that	SCONJ
ijtc-237	55	19	it	it	PRON
ijtc-237	55	20	was	be	AUX
ijtc-237	55	21	running	run	VERB
ijtc-237	55	22	well	well	ADV
ijtc-237	55	23	,	,	PUNCT
ijtc-237	55	24	with	with	ADP
ijtc-237	55	25	the	the	DET
ijtc-237	55	26	realization	realization	NOUN
ijtc-237	55	27	of	of	ADP
ijtc-237	55	28	tax	tax	NOUN
ijtc-237	55	29	revenue	revenue	NOUN
ijtc-237	55	30	acceptance	acceptance	NOUN
ijtc-237	55	31	that	that	PRON
ijtc-237	55	32	exceeds	exceed	VERB
ijtc-237	55	33	the	the	DET
ijtc-237	55	34	target	target	NOUN
ijtc-237	55	35	set	set	VERB
ijtc-237	55	36	by	by	ADP
ijtc-237	55	37	the	the	DET
ijtc-237	55	38	regional	regional	ADJ
ijtc-237	55	39	government	government	NOUN
ijtc-237	55	40	of	of	ADP
ijtc-237	55	41	bekasi	bekasi	PROPN
ijtc-237	55	42	city	city	PROPN
ijtc-237	55	43	.	.	PUNCT
ijtc-237	56	1	with	with	ADP
ijtc-237	56	2	the	the	DET
ijtc-237	56	3	achievement	achievement	NOUN
ijtc-237	56	4	of	of	ADP
ijtc-237	56	5	the	the	DET
ijtc-237	56	6	motor	motor	NOUN
ijtc-237	56	7	vehicle	vehicle	NOUN
ijtc-237	56	8	tax	tax	NOUN
ijtc-237	56	9	target	target	NOUN
ijtc-237	56	10	,	,	PUNCT
ijtc-237	56	11	it	it	PRON
ijtc-237	56	12	shows	show	VERB
ijtc-237	56	13	that	that	SCONJ
ijtc-237	56	14	the	the	DET
ijtc-237	56	15	performance	performance	NOUN
ijtc-237	56	16	of	of	ADP
ijtc-237	56	17	the	the	DET
ijtc-237	56	18	provincial	provincial	ADJ
ijtc-237	56	19	branch	branch	NOUN
ijtc-237	56	20	revenue	revenue	NOUN
ijtc-237	56	21	service	service	NOUN
ijtc-237	56	22	in	in	ADP
ijtc-237	56	23	bekasi	bekasi	PROPN
ijtc-237	56	24	city	city	PROPN
ijtc-237	56	25	is	be	AUX
ijtc-237	56	26	quite	quite	ADV
ijtc-237	56	27	good	good	ADJ
ijtc-237	56	28	.	.	PUNCT
ijtc-237	57	1	the	the	DET
ijtc-237	57	2	acquisition	acquisition	NOUN
ijtc-237	57	3	of	of	ADP
ijtc-237	57	4	motor	motor	NOUN
ijtc-237	57	5	vehicle	vehicle	NOUN
ijtc-237	57	6	taxes	taxis	NOUN
ijtc-237	57	7	,	,	PUNCT
ijtc-237	57	8	besides	besides	SCONJ
ijtc-237	57	9	the	the	DET
ijtc-237	57	10	amount	amount	NOUN
ijtc-237	57	11	,	,	PUNCT
ijtc-237	57	12	is	be	AUX
ijtc-237	57	13	big	big	ADJ
ijtc-237	57	14	and	and	CCONJ
ijtc-237	57	15	continuously	continuously	ADV
ijtc-237	57	16	increased	increase	VERB
ijtc-237	57	17	,	,	PUNCT
ijtc-237	57	18	the	the	DET
ijtc-237	57	19	percentage	percentage	NOUN
ijtc-237	57	20	of	of	ADP
ijtc-237	57	21	regional	regional	ADJ
ijtc-237	57	22	original	original	ADJ
ijtc-237	57	23	income	income	NOUN
ijtc-237	57	24	is	be	AUX
ijtc-237	57	25	also	also	ADV
ijtc-237	57	26	quite	quite	ADV
ijtc-237	57	27	big	big	ADJ
ijtc-237	57	28	.	.	PUNCT
ijtc-237	58	1	this	this	PRON
ijtc-237	58	2	shows	show	VERB
ijtc-237	58	3	that	that	SCONJ
ijtc-237	58	4	motor	motor	NOUN
ijtc-237	58	5	vehicle	vehicle	NOUN
ijtc-237	58	6	tax	tax	NOUN
ijtc-237	58	7	is	be	AUX
ijtc-237	58	8	a	a	DET
ijtc-237	58	9	regional	regional	ADJ
ijtc-237	58	10	tax	tax	NOUN
ijtc-237	58	11	sector	sector	NOUN
ijtc-237	58	12	that	that	PRON
ijtc-237	58	13	greatly	greatly	ADV
ijtc-237	58	14	influences	influence	VERB
ijtc-237	58	15	regional	regional	ADJ
ijtc-237	58	16	income	income	NOUN
ijtc-237	58	17	because	because	SCONJ
ijtc-237	58	18	of	of	ADP
ijtc-237	58	19	the	the	DET
ijtc-237	58	20	enormous	enormous	ADJ
ijtc-237	58	21	potential	potential	NOUN
ijtc-237	58	22	for	for	ADP
ijtc-237	58	23	motor	motor	NOUN
ijtc-237	58	24	vehicles	vehicle	NOUN
ijtc-237	58	25	.	.	PUNCT
ijtc-237	59	1	the	the	DET
ijtc-237	59	2	percentage	percentage	NOUN
ijtc-237	59	3	of	of	ADP
ijtc-237	59	4	motor	motor	NOUN
ijtc-237	59	5	vehicle	vehicle	NOUN
ijtc-237	59	6	tax	tax	NOUN
ijtc-237	59	7	to	to	ADP
ijtc-237	59	8	regional	regional	ADJ
ijtc-237	59	9	income	income	NOUN
ijtc-237	59	10	is	be	AUX
ijtc-237	59	11	shown	show	VERB
ijtc-237	59	12	in	in	ADP
ijtc-237	59	13	the	the	DET
ijtc-237	59	14	following	follow	VERB
ijtc-237	59	15	table	table	NOUN
ijtc-237	59	16	:	:	PUNCT
ijtc-237	59	17	table	table	NOUN
ijtc-237	59	18	5	5	NUM
ijtc-237	59	19	.	.	PUNCT
ijtc-237	60	1	pkb	pkb	PROPN
ijtc-237	60	2	contribution	contribution	NOUN
ijtc-237	60	3	to	to	ADP
ijtc-237	60	4	pad	pad	NOUN
ijtc-237	60	5	of	of	ADP
ijtc-237	60	6	bekasi	bekasi	PROPN
ijtc-237	60	7	city	city	PROPN
ijtc-237	60	8	2016	2016	NUM
ijtc-237	60	9	-	-	SYM
ijtc-237	60	10	2017	2017	NUM
ijtc-237	60	11	(	(	PUNCT
ijtc-237	60	12	billion	billion	NUM
ijtc-237	60	13	rupiah	rupiah	NOUN
ijtc-237	60	14	)	)	PUNCT
ijtc-237	60	15	year	year	NOUN
ijtc-237	60	16	target	target	NOUN
ijtc-237	60	17	(	(	PUNCT
ijtc-237	60	18	rp	rp	NOUN
ijtc-237	60	19	)	)	PUNCT
ijtc-237	60	20	realization(rp	realization(rp	NOUN
ijtc-237	60	21	)	)	PUNCT
ijtc-237	60	22	contribution	contribution	NOUN
ijtc-237	60	23	%	%	NOUN
ijtc-237	60	24	2016	2016	NUM
ijtc-237	60	25	1,982,58	1,982,58	NUM
ijtc-237	60	26	876,69	876,69	NUM
ijtc-237	60	27	44,21	44,21	NUM
ijtc-237	60	28	2017	2017	NUM
ijtc-237	60	29	2,056,83	2,056,83	NUM
ijtc-237	60	30	935,11	935,11	NUM
ijtc-237	60	31	45,46	45,46	NUM
ijtc-237	60	32	source	source	NOUN
ijtc-237	60	33	:	:	PUNCT
ijtc-237	60	34	regional	regional	ADJ
ijtc-237	60	35	revenue	revenue	NOUN
ijtc-237	60	36	service	service	NOUN
ijtc-237	60	37	provincial	provincial	ADJ
ijtc-237	60	38	branch	branch	NOUN
ijtc-237	60	39	of	of	ADP
ijtc-237	60	40	bekasi	bekasi	PROPN
ijtc-237	60	41	city	city	PROPN
ijtc-237	60	42	the	the	DET
ijtc-237	60	43	data	data	NOUN
ijtc-237	60	44	is	be	AUX
ijtc-237	60	45	processed	process	VERB
ijtc-237	60	46	by	by	ADP
ijtc-237	60	47	researcher	researcher	NOUN
ijtc-237	60	48	from	from	ADP
ijtc-237	60	49	the	the	DET
ijtc-237	60	50	table	table	NOUN
ijtc-237	60	51	above	above	ADV
ijtc-237	60	52	,	,	PUNCT
ijtc-237	60	53	it	it	PRON
ijtc-237	60	54	can	can	AUX
ijtc-237	60	55	be	be	AUX
ijtc-237	60	56	seen	see	VERB
ijtc-237	60	57	that	that	SCONJ
ijtc-237	60	58	the	the	DET
ijtc-237	60	59	motor	motor	NOUN
ijtc-237	60	60	vehicle	vehicle	NOUN
ijtc-237	60	61	tax	tax	NOUN
ijtc-237	60	62	increases	increase	NOUN
ijtc-237	60	63	every	every	DET
ijtc-237	60	64	year	year	NOUN
ijtc-237	60	65	.	.	PUNCT
ijtc-237	61	1	with	with	ADP
ijtc-237	61	2	a	a	DET
ijtc-237	61	3	very	very	ADV
ijtc-237	61	4	large	large	ADJ
ijtc-237	61	5	contribution	contribution	NOUN
ijtc-237	61	6	,	,	PUNCT
ijtc-237	61	7	which	which	PRON
ijtc-237	61	8	means	mean	VERB
ijtc-237	61	9	that	that	SCONJ
ijtc-237	61	10	motor	motor	NOUN
ijtc-237	61	11	vehicle	vehicle	NOUN
ijtc-237	61	12	tax	tax	NOUN
ijtc-237	61	13	revenue	revenue	NOUN
ijtc-237	61	14	is	be	AUX
ijtc-237	61	15	almost	almost	ADV
ijtc-237	61	16	half	half	NOUN
ijtc-237	61	17	of	of	ADP
ijtc-237	61	18	the	the	DET
ijtc-237	61	19	contribution	contribution	NOUN
ijtc-237	61	20	to	to	ADP
ijtc-237	61	21	regional	regional	ADJ
ijtc-237	61	22	revenue	revenue	NOUN
ijtc-237	61	23	.	.	PUNCT
ijtc-237	62	1	based	base	VERB
ijtc-237	62	2	on	on	ADP
ijtc-237	62	3	law	law	PROPN
ijtc-237	62	4	no	no	NOUN
ijtc-237	62	5	.	.	PROPN
ijtc-237	62	6	28	28	NUM
ijtc-237	62	7	of	of	ADP
ijtc-237	62	8	2009	2009	NUM
ijtc-237	62	9	and	and	CCONJ
ijtc-237	62	10	west	west	PROPN
ijtc-237	62	11	java	java	PROPN
ijtc-237	62	12	provincial	provincial	ADJ
ijtc-237	62	13	regulation	regulation	NOUN
ijtc-237	62	14	no	no	INTJ
ijtc-237	62	15	.	.	PROPN
ijtc-237	62	16	57	57	NUM
ijtc-237	62	17	of	of	ADP
ijtc-237	62	18	2017	2017	NUM
ijtc-237	62	19	which	which	PRON
ijtc-237	62	20	states	state	VERB
ijtc-237	62	21	that	that	SCONJ
ijtc-237	62	22	the	the	DET
ijtc-237	62	23	yield	yield	NOUN
ijtc-237	62	24	of	of	ADP
ijtc-237	62	25	motor	motor	NOUN
ijtc-237	62	26	vehicle	vehicle	NOUN
ijtc-237	62	27	tax	tax	NOUN
ijtc-237	62	28	revenue	revenue	NOUN
ijtc-237	62	29	of	of	ADP
ijtc-237	62	30	at	at	ADV
ijtc-237	62	31	least	least	ADV
ijtc-237	62	32	10	10	NUM
ijtc-237	62	33	%	%	NOUN
ijtc-237	62	34	(	(	PUNCT
ijtc-237	62	35	ten	ten	NUM
ijtc-237	62	36	percent	percent	NOUN
ijtc-237	62	37	)	)	PUNCT
ijtc-237	62	38	,	,	PUNCT
ijtc-237	62	39	including	include	VERB
ijtc-237	62	40	those	those	PRON
ijtc-237	62	41	shared	share	VERB
ijtc-237	62	42	to	to	ADP
ijtc-237	62	43	districts	district	NOUN
ijtc-237	62	44	/	/	SYM
ijtc-237	62	45	cities	city	NOUN
ijtc-237	62	46	,	,	PUNCT
ijtc-237	62	47	are	be	AUX
ijtc-237	62	48	allocated	allocate	VERB
ijtc-237	62	49	for	for	ADP
ijtc-237	62	50	road	road	NOUN
ijtc-237	62	51	construction	construction	NOUN
ijtc-237	62	52	and/or	and/or	CCONJ
ijtc-237	62	53	maintenance	maintenance	NOUN
ijtc-237	62	54	and	and	CCONJ
ijtc-237	62	55	improvement	improvement	NOUN
ijtc-237	62	56	modes	mode	NOUN
ijtc-237	62	57	and	and	CCONJ
ijtc-237	62	58	means	mean	NOUN
ijtc-237	62	59	of	of	ADP
ijtc-237	62	60	public	public	ADJ
ijtc-237	62	61	transportation	transportation	NOUN
ijtc-237	62	62	.	.	PUNCT
ijtc-237	63	1	the	the	DET
ijtc-237	63	2	department	department	NOUN
ijtc-237	63	3	responsible	responsible	ADJ
ijtc-237	63	4	for	for	ADP
ijtc-237	63	5	these	these	DET
ijtc-237	63	6	related	relate	VERB
ijtc-237	63	7	matters	matter	NOUN
ijtc-237	63	8	is	be	AUX
ijtc-237	63	9	the	the	DET
ijtc-237	63	10	department	department	NOUN
ijtc-237	63	11	of	of	ADP
ijtc-237	63	12	transportation	transportation	NOUN
ijtc-237	63	13	which	which	PRON
ijtc-237	63	14	carries	carry	VERB
ijtc-237	63	15	out	out	ADP
ijtc-237	63	16	technical	technical	ADJ
ijtc-237	63	17	matters	matter	NOUN
ijtc-237	63	18	such	such	ADJ
ijtc-237	63	19	as	as	ADP
ijtc-237	63	20	checking	check	VERB
ijtc-237	63	21	,	,	PUNCT
ijtc-237	63	22	repairing	repair	VERB
ijtc-237	63	23	,	,	PUNCT
ijtc-237	63	24	and	and	CCONJ
ijtc-237	63	25	developing	develop	VERB
ijtc-237	63	26	transportation	transportation	NOUN
ijtc-237	63	27	.	.	PUNCT
ijtc-237	64	1	data	datum	NOUN
ijtc-237	64	2	from	from	ADP
ijtc-237	64	3	the	the	DET
ijtc-237	64	4	transportation	transportation	NOUN
ijtc-237	64	5	department	department	NOUN
ijtc-237	64	6	shows	show	VERB
ijtc-237	64	7	the	the	DET
ijtc-237	64	8	realization	realization	NOUN
ijtc-237	64	9	of	of	ADP
ijtc-237	64	10	the	the	DET
ijtc-237	64	11	budget	budget	NOUN
ijtc-237	64	12	for	for	ADP
ijtc-237	64	13	road	road	NOUN
ijtc-237	64	14	construction	construction	NOUN
ijtc-237	64	15	,	,	PUNCT
ijtc-237	64	16	road	road	NOUN
ijtc-237	64	17	maintenance	maintenance	NOUN
ijtc-237	64	18	and	and	CCONJ
ijtc-237	64	19	transportation	transportation	NOUN
ijtc-237	64	20	modes	mode	NOUN
ijtc-237	64	21	as	as	SCONJ
ijtc-237	64	22	follows	follow	VERB
ijtc-237	64	23	:	:	PUNCT
ijtc-237	64	24	implementation	implementation	NOUN
ijtc-237	64	25	of	of	ADP
ijtc-237	64	26	earmarking	earmark	VERB
ijtc-237	64	27	tax	tax	NOUN
ijtc-237	64	28	policy	policy	NOUN
ijtc-237	64	29	on	on	ADP
ijtc-237	64	30	motor	motor	NOUN
ijtc-237	64	31	vehicle	vehicle	NOUN
ijtc-237	64	32	taxes	taxis	NOUN
ijtc-237	64	33	in	in	ADP
ijtc-237	64	34	bekasi	bekasi	PROPN
ijtc-237	64	35	city	city	PROPN
ijtc-237	64	36	novlyani	novlyani	ADJ
ijtc-237	64	37	170	170	NUM
ijtc-237	64	38	|	|	ADV
ijtc-237	64	39	ilomata	ilomata	PROPN
ijtc-237	64	40	international	international	ADJ
ijtc-237	64	41	journal	journal	NOUN
ijtc-237	64	42	of	of	ADP
ijtc-237	64	43	tax	tax	PROPN
ijtc-237	64	44	&	&	CCONJ
ijtc-237	64	45	accounting	accounting	PROPN
ijtc-237	64	46	volume	volume	NOUN
ijtc-237	64	47	2	2	NUM
ijtc-237	64	48	issue	issue	NOUN
ijtc-237	64	49	2	2	NUM
ijtc-237	64	50	,	,	PUNCT
ijtc-237	64	51	april	april	PROPN
ijtc-237	64	52	2021	2021	NUM
ijtc-237	64	53	table	table	NOUN
ijtc-237	64	54	6	6	NUM
ijtc-237	64	55	.	.	PUNCT
ijtc-237	65	1	realization	realization	NOUN
ijtc-237	65	2	of	of	ADP
ijtc-237	65	3	transportation	transportation	NOUN
ijtc-237	65	4	agency	agency	NOUN
ijtc-237	65	5	's	's	PART
ijtc-237	65	6	budget	budget	NOUN
ijtc-237	65	7	of	of	ADP
ijtc-237	65	8	bekasi	bekasi	PROPN
ijtc-237	65	9	city	city	PROPN
ijtc-237	65	10	2016	2016	NUM
ijtc-237	65	11	-	-	SYM
ijtc-237	65	12	2017	2017	NUM
ijtc-237	65	13	year	year	NOUN
ijtc-237	65	14	realization	realization	NOUN
ijtc-237	65	15	of	of	ADP
ijtc-237	65	16	pkb	pkb	PROPN
ijtc-237	65	17	revenue	revenue	NOUN
ijtc-237	65	18	sharing	sharing	NOUN
ijtc-237	65	19	from	from	ADP
ijtc-237	65	20	province	province	PROPN
ijtc-237	65	21	fund	fund	PROPN
ijtc-237	65	22	realization	realization	NOUN
ijtc-237	65	23	realization	realization	NOUN
ijtc-237	65	24	of	of	ADP
ijtc-237	65	25	fund	fund	NOUN
ijtc-237	65	26	allocation	allocation	NOUN
ijtc-237	65	27	from	from	ADP
ijtc-237	65	28	pkb%	pkb%	ADJ
ijtc-237	65	29	road	road	NOUN
ijtc-237	65	30	maintenance	maintenance	NOUN
ijtc-237	65	31	road	road	NOUN
ijtc-237	65	32	construction	construction	NOUN
ijtc-237	65	33	means	mean	NOUN
ijtc-237	65	34	of	of	ADP
ijtc-237	65	35	transportation	transportation	NOUN
ijtc-237	65	36	total	total	NOUN
ijtc-237	65	37	cost	cost	NOUN
ijtc-237	65	38	2016	2016	NUM
ijtc-237	65	39	29,62	29,62	NUM
ijtc-237	65	40	%	%	NOUN
ijtc-237	65	41	2,512,998,000	2,512,998,000	NUM
ijtc-237	65	42	269,999,392,000	269,999,392,000	NUM
ijtc-237	65	43	2,744,619,000	2,744,619,000	NUM
ijtc-237	65	44	275,257,009,000	275,257,009,000	NUM
ijtc-237	65	45	31,40	31,40	NUM
ijtc-237	65	46	259,686,295,680	259,686,295,680	NUM
ijtc-237	65	47	2017	2017	NUM
ijtc-237	65	48	29,62	29,62	NUM
ijtc-237	65	49	%	%	NOUN
ijtc-237	65	50	1,967,601,440	1,967,601,440	NOUN
ijtc-237	65	51	352,310,661,889	352,310,661,889	NUM
ijtc-237	65	52	10,376,807,500	10,376,807,500	NUM
ijtc-237	65	53	364,655,070,389	364,655,070,389	NUM
ijtc-237	65	54	39	39	NUM
ijtc-237	65	55	276,968,107,440	276,968,107,440	NUM
ijtc-237	65	56	source	source	NOUN
ijtc-237	65	57	:	:	PUNCT
ijtc-237	65	58	transportation	transportation	NOUN
ijtc-237	65	59	agency	agency	NOUN
ijtc-237	65	60	of	of	ADP
ijtc-237	65	61	bekasi	bekasi	PROPN
ijtc-237	65	62	,	,	PUNCT
ijtc-237	65	63	data	datum	NOUN
ijtc-237	65	64	was	be	AUX
ijtc-237	65	65	processed	process	VERB
ijtc-237	65	66	by	by	ADP
ijtc-237	65	67	researchers	researcher	NOUN
ijtc-237	65	68	from	from	ADP
ijtc-237	65	69	table	table	NOUN
ijtc-237	65	70	3	3	NUM
ijtc-237	65	71	it	it	PRON
ijtc-237	65	72	can	can	AUX
ijtc-237	65	73	be	be	AUX
ijtc-237	65	74	seen	see	VERB
ijtc-237	65	75	that	that	SCONJ
ijtc-237	65	76	the	the	DET
ijtc-237	65	77	sharing	sharing	NOUN
ijtc-237	65	78	funds	fund	NOUN
ijtc-237	65	79	of	of	ADP
ijtc-237	65	80	pkb	pkb	PROPN
ijtc-237	65	81	revenue	revenue	NOUN
ijtc-237	65	82	from	from	ADP
ijtc-237	65	83	the	the	DET
ijtc-237	65	84	province	province	NOUN
ijtc-237	65	85	has	have	AUX
ijtc-237	65	86	not	not	PART
ijtc-237	65	87	been	be	AUX
ijtc-237	65	88	able	able	ADJ
ijtc-237	65	89	to	to	PART
ijtc-237	65	90	finance	finance	VERB
ijtc-237	65	91	the	the	DET
ijtc-237	65	92	allocation	allocation	NOUN
ijtc-237	65	93	for	for	ADP
ijtc-237	65	94	road	road	NOUN
ijtc-237	65	95	maintenance	maintenance	NOUN
ijtc-237	65	96	,	,	PUNCT
ijtc-237	65	97	road	road	NOUN
ijtc-237	65	98	construction	construction	NOUN
ijtc-237	65	99	,	,	PUNCT
ijtc-237	65	100	and	and	CCONJ
ijtc-237	65	101	means	mean	NOUN
ijtc-237	65	102	of	of	ADP
ijtc-237	65	103	transportation	transportation	NOUN
ijtc-237	65	104	.	.	PUNCT
ijtc-237	66	1	it	it	PRON
ijtc-237	66	2	can	can	AUX
ijtc-237	66	3	be	be	AUX
ijtc-237	66	4	seen	see	VERB
ijtc-237	66	5	that	that	SCONJ
ijtc-237	66	6	the	the	DET
ijtc-237	66	7	percentage	percentage	NOUN
ijtc-237	66	8	of	of	ADP
ijtc-237	66	9	revenue	revenue	NOUN
ijtc-237	66	10	sharing	sharing	NOUN
ijtc-237	66	11	from	from	ADP
ijtc-237	66	12	the	the	DET
ijtc-237	66	13	province	province	NOUN
ijtc-237	66	14	has	have	AUX
ijtc-237	66	15	not	not	PART
ijtc-237	66	16	been	be	AUX
ijtc-237	66	17	suitable	suitable	ADJ
ijtc-237	66	18	yet	yet	ADV
ijtc-237	66	19	with	with	ADP
ijtc-237	66	20	the	the	DET
ijtc-237	66	21	law	law	NOUN
ijtc-237	66	22	,	,	PUNCT
ijtc-237	66	23	become	become	VERB
ijtc-237	66	24	the	the	DET
ijtc-237	66	25	maximum	maximum	ADJ
ijtc-237	66	26	action	action	NOUN
ijtc-237	66	27	for	for	ADP
ijtc-237	66	28	the	the	DET
ijtc-237	66	29	realization	realization	NOUN
ijtc-237	66	30	of	of	ADP
ijtc-237	66	31	the	the	DET
ijtc-237	66	32	allocation	allocation	NOUN
ijtc-237	66	33	of	of	ADP
ijtc-237	66	34	funds	fund	NOUN
ijtc-237	66	35	from	from	ADP
ijtc-237	66	36	pkb	pkb	PROPN
ijtc-237	66	37	.	.	PUNCT
ijtc-237	67	1	so	so	ADV
ijtc-237	67	2	the	the	DET
ijtc-237	67	3	first	first	ADJ
ijtc-237	67	4	indicator	indicator	NOUN
ijtc-237	67	5	has	have	AUX
ijtc-237	67	6	been	be	AUX
ijtc-237	67	7	fulfilled	fulfil	VERB
ijtc-237	67	8	,	,	PUNCT
ijtc-237	67	9	namely	namely	ADV
ijtc-237	67	10	the	the	DET
ijtc-237	67	11	compliance	compliance	NOUN
ijtc-237	67	12	of	of	ADP
ijtc-237	67	13	the	the	DET
ijtc-237	67	14	implementer	implementer	NOUN
ijtc-237	67	15	as	as	ADP
ijtc-237	67	16	the	the	DET
ijtc-237	67	17	implementer	implementer	NOUN
ijtc-237	67	18	of	of	ADP
ijtc-237	67	19	the	the	DET
ijtc-237	67	20	policy	policy	NOUN
ijtc-237	67	21	and	and	CCONJ
ijtc-237	67	22	the	the	DET
ijtc-237	67	23	compliance	compliance	NOUN
ijtc-237	67	24	of	of	ADP
ijtc-237	67	25	the	the	DET
ijtc-237	67	26	tax	tax	NOUN
ijtc-237	67	27	subject	subject	NOUN
ijtc-237	67	28	in	in	ADP
ijtc-237	67	29	terms	term	NOUN
ijtc-237	67	30	of	of	ADP
ijtc-237	67	31	fulfilling	fulfil	VERB
ijtc-237	67	32	tax	tax	NOUN
ijtc-237	67	33	payment	payment	NOUN
ijtc-237	67	34	obligations	obligation	NOUN
ijtc-237	67	35	.	.	PUNCT
ijtc-237	68	1	the	the	DET
ijtc-237	68	2	second	second	ADJ
ijtc-237	68	3	indicator	indicator	NOUN
ijtc-237	68	4	is	be	AUX
ijtc-237	68	5	the	the	DET
ijtc-237	68	6	smooth	smooth	ADJ
ijtc-237	68	7	implementation	implementation	NOUN
ijtc-237	68	8	of	of	ADP
ijtc-237	68	9	routine	routine	ADJ
ijtc-237	68	10	functions	function	NOUN
ijtc-237	68	11	and	and	CCONJ
ijtc-237	68	12	the	the	DET
ijtc-237	68	13	minimum	minimum	ADJ
ijtc-237	68	14	number	number	NOUN
ijtc-237	68	15	of	of	ADP
ijtc-237	68	16	problems	problem	NOUN
ijtc-237	68	17	that	that	PRON
ijtc-237	68	18	arise	arise	VERB
ijtc-237	68	19	.	.	PUNCT
ijtc-237	69	1	the	the	DET
ijtc-237	69	2	word	word	NOUN
ijtc-237	69	3	routine	routine	NOUN
ijtc-237	69	4	means	mean	VERB
ijtc-237	69	5	a	a	DET
ijtc-237	69	6	regular	regular	ADJ
ijtc-237	69	7	procedure	procedure	NOUN
ijtc-237	69	8	.	.	PUNCT
ijtc-237	70	1	the	the	DET
ijtc-237	70	2	procedure	procedure	NOUN
ijtc-237	70	3	itself	itself	PRON
ijtc-237	70	4	is	be	AUX
ijtc-237	70	5	certain	certain	ADJ
ijtc-237	70	6	stages	stage	NOUN
ijtc-237	70	7	in	in	ADP
ijtc-237	70	8	a	a	DET
ijtc-237	70	9	program	program	NOUN
ijtc-237	70	10	that	that	PRON
ijtc-237	70	11	must	must	AUX
ijtc-237	70	12	be	be	AUX
ijtc-237	70	13	carried	carry	VERB
ijtc-237	70	14	out	out	ADP
ijtc-237	70	15	to	to	PART
ijtc-237	70	16	achieve	achieve	VERB
ijtc-237	70	17	a	a	DET
ijtc-237	70	18	goal	goal	NOUN
ijtc-237	70	19	,	,	PUNCT
ijtc-237	70	20	with	with	ADP
ijtc-237	70	21	the	the	DET
ijtc-237	70	22	smooth	smooth	NOUN
ijtc-237	70	23	of	of	ADP
ijtc-237	70	24	routine	routine	NOUN
ijtc-237	70	25	,	,	PUNCT
ijtc-237	70	26	and	and	CCONJ
ijtc-237	70	27	implementation	implementation	NOUN
ijtc-237	70	28	of	of	ADP
ijtc-237	70	29	the	the	DET
ijtc-237	70	30	activity	activity	NOUN
ijtc-237	70	31	program	program	NOUN
ijtc-237	70	32	,	,	PUNCT
ijtc-237	70	33	it	it	PRON
ijtc-237	70	34	can	can	AUX
ijtc-237	70	35	make	make	VERB
ijtc-237	70	36	good	good	ADJ
ijtc-237	70	37	implementation	implementation	NOUN
ijtc-237	70	38	as	as	ADV
ijtc-237	70	39	well	well	ADV
ijtc-237	70	40	so	so	SCONJ
ijtc-237	70	41	that	that	SCONJ
ijtc-237	70	42	the	the	DET
ijtc-237	70	43	successful	successful	ADJ
ijtc-237	70	44	policy	policy	NOUN
ijtc-237	70	45	implementation	implementation	NOUN
ijtc-237	70	46	can	can	AUX
ijtc-237	70	47	be	be	AUX
ijtc-237	70	48	marked	mark	VERB
ijtc-237	70	49	by	by	ADP
ijtc-237	70	50	the	the	DET
ijtc-237	70	51	smooth	smooth	ADJ
ijtc-237	70	52	routine	routine	NOUN
ijtc-237	70	53	of	of	ADP
ijtc-237	70	54	functions	function	NOUN
ijtc-237	70	55	and	and	CCONJ
ijtc-237	70	56	there	there	PRON
ijtc-237	70	57	were	be	VERB
ijtc-237	70	58	no	no	DET
ijtc-237	70	59	problems	problem	NOUN
ijtc-237	70	60	encountered	encounter	VERB
ijtc-237	70	61	.	.	PUNCT
ijtc-237	71	1	before	before	ADP
ijtc-237	71	2	knowing	know	VERB
ijtc-237	71	3	the	the	DET
ijtc-237	71	4	collection	collection	NOUN
ijtc-237	71	5	and	and	CCONJ
ijtc-237	71	6	budgeting	budgeting	NOUN
ijtc-237	71	7	processes	process	NOUN
ijtc-237	71	8	in	in	ADP
ijtc-237	71	9	the	the	DET
ijtc-237	71	10	field	field	NOUN
ijtc-237	71	11	technically	technically	ADV
ijtc-237	71	12	,	,	PUNCT
ijtc-237	71	13	we	we	PRON
ijtc-237	71	14	can	can	AUX
ijtc-237	71	15	see	see	VERB
ijtc-237	71	16	an	an	DET
ijtc-237	71	17	overview	overview	NOUN
ijtc-237	71	18	of	of	ADP
ijtc-237	71	19	the	the	DET
ijtc-237	71	20	motor	motor	NOUN
ijtc-237	71	21	vehicle	vehicle	NOUN
ijtc-237	71	22	tax	tax	NOUN
ijtc-237	71	23	revenue	revenue	NOUN
ijtc-237	71	24	process	process	NOUN
ijtc-237	71	25	to	to	ADP
ijtc-237	71	26	its	its	PRON
ijtc-237	71	27	allocation	allocation	NOUN
ijtc-237	71	28	as	as	SCONJ
ijtc-237	71	29	follows	follow	VERB
ijtc-237	71	30	:	:	PUNCT
ijtc-237	71	31	picture	picture	NOUN
ijtc-237	71	32	1	1	NUM
ijtc-237	71	33	pkb	pkb	PROPN
ijtc-237	71	34	acceptance	acceptance	NOUN
ijtc-237	71	35	process	process	NOUN
ijtc-237	71	36	until	until	ADP
ijtc-237	71	37	its	its	PRON
ijtc-237	71	38	allocation	allocation	NOUN
ijtc-237	71	39	source	source	NOUN
ijtc-237	71	40	:	:	PUNCT
ijtc-237	71	41	primary	primary	ADJ
ijtc-237	71	42	data	data	PROPN
ijtc-237	71	43	,	,	PUNCT
ijtc-237	71	44	processed	process	VERB
ijtc-237	71	45	by	by	ADP
ijtc-237	71	46	researchers	researcher	NOUN
ijtc-237	71	47	pkb	pkb	PROPN
ijtc-237	71	48	revenue	revenue	NOUN
ijtc-237	71	49	sharing	sharing	NOUN
ijtc-237	71	50	to	to	ADP
ijtc-237	71	51	province	province	NOUN
ijtc-237	71	52	70	70	NUM
ijtc-237	71	53	%	%	NOUN
ijtc-237	71	54	apbd	apbd	NOUN
ijtc-237	71	55	pad	pad	NOUN
ijtc-237	71	56	of	of	ADP
ijtc-237	71	57	bekasi	bekasi	PROPN
ijtc-237	71	58	city	city	PROPN
ijtc-237	71	59	(	(	PUNCT
ijtc-237	71	60	bpkad	bpkad	NOUN
ijtc-237	71	61	)	)	PUNCT
ijtc-237	71	62	profit	profit	NOUN
ijtc-237	71	63	sharing	sharing	NOUN
ijtc-237	71	64	of	of	ADP
ijtc-237	71	65	30	30	NUM
ijtc-237	71	66	%	%	NOUN
ijtc-237	71	67	pkb	pkb	NOUN
ijtc-237	71	68	to	to	ADP
ijtc-237	71	69	bapenda	bapenda	PROPN
ijtc-237	71	70	bekasi	bekasi	PROPN
ijtc-237	71	71	city	city	PROPN
ijtc-237	71	72	pkb	pkb	PROPN
ijtc-237	71	73	of	of	ADP
ijtc-237	71	74	bekasi	bekasi	PROPN
ijtc-237	71	75	city	city	PROPN
ijtc-237	71	76	,	,	PUNCT
ijtc-237	71	77	west	west	PROPN
ijtc-237	71	78	java	java	PROPN
ijtc-237	71	79	province	province	PROPN
ijtc-237	71	80	(	(	PUNCT
ijtc-237	71	81	samsat	samsat	NOUN
ijtc-237	71	82	)	)	PUNCT
ijtc-237	71	83	budgeting	budget	VERB
ijtc-237	71	84	to	to	ADP
ijtc-237	71	85	transportation	transportation	NOUN
ijtc-237	71	86	agency	agency	NOUN
ijtc-237	71	87	of	of	ADP
ijtc-237	71	88	bekasi	bekasi	PROPN
ijtc-237	71	89	city	city	PROPN
ijtc-237	71	90	for	for	ADP
ijtc-237	71	91	:	:	PUNCT
ijtc-237	71	92	1	1	NUM
ijtc-237	71	93	)	)	PUNCT
ijtc-237	71	94	road	road	NOUN
ijtc-237	71	95	construction	construction	NOUN
ijtc-237	71	96	2	2	NUM
ijtc-237	71	97	)	)	PUNCT
ijtc-237	71	98	road	road	NOUN
ijtc-237	71	99	maintenance	maintenance	NOUN
ijtc-237	71	100	3	3	NUM
ijtc-237	71	101	)	)	PUNCT
ijtc-237	71	102	means	mean	NOUN
ijtc-237	71	103	of	of	ADP
ijtc-237	71	104	transportation	transportation	NOUN
ijtc-237	71	105	mode	mode	NOUN
ijtc-237	71	106	implementation	implementation	NOUN
ijtc-237	71	107	of	of	ADP
ijtc-237	71	108	earmarking	earmark	VERB
ijtc-237	71	109	tax	tax	NOUN
ijtc-237	71	110	policy	policy	NOUN
ijtc-237	71	111	on	on	ADP
ijtc-237	71	112	motor	motor	NOUN
ijtc-237	71	113	vehicle	vehicle	NOUN
ijtc-237	71	114	taxes	taxis	NOUN
ijtc-237	71	115	in	in	ADP
ijtc-237	71	116	bekasi	bekasi	PROPN
ijtc-237	71	117	city	city	PROPN
ijtc-237	71	118	novlyani	novlyani	ADJ
ijtc-237	71	119	171	171	NUM
ijtc-237	71	120	|	|	ADV
ijtc-237	71	121	ilomata	ilomata	PROPN
ijtc-237	71	122	international	international	ADJ
ijtc-237	71	123	journal	journal	NOUN
ijtc-237	71	124	of	of	ADP
ijtc-237	71	125	tax	tax	PROPN
ijtc-237	71	126	&	&	CCONJ
ijtc-237	71	127	accounting	accounting	PROPN
ijtc-237	71	128	volume	volume	NOUN
ijtc-237	71	129	2	2	NUM
ijtc-237	71	130	issue	issue	NOUN
ijtc-237	71	131	2	2	NUM
ijtc-237	71	132	,	,	PUNCT
ijtc-237	71	133	april	april	PROPN
ijtc-237	71	134	2021	2021	NUM
ijtc-237	71	135	from	from	ADP
ijtc-237	71	136	the	the	DET
ijtc-237	71	137	picture	picture	NOUN
ijtc-237	71	138	above	above	ADV
ijtc-237	71	139	,	,	PUNCT
ijtc-237	71	140	it	it	PRON
ijtc-237	71	141	explains	explain	VERB
ijtc-237	71	142	that	that	SCONJ
ijtc-237	71	143	the	the	DET
ijtc-237	71	144	motor	motor	NOUN
ijtc-237	71	145	vehicle	vehicle	NOUN
ijtc-237	71	146	tax	tax	NOUN
ijtc-237	71	147	that	that	PRON
ijtc-237	71	148	has	have	AUX
ijtc-237	71	149	been	be	AUX
ijtc-237	71	150	received	receive	VERB
ijtc-237	71	151	by	by	ADP
ijtc-237	71	152	bapenda	bapenda	PROPN
ijtc-237	71	153	of	of	ADP
ijtc-237	71	154	bekasi	bekasi	PROPN
ijtc-237	71	155	city	city	PROPN
ijtc-237	71	156	is	be	AUX
ijtc-237	71	157	in	in	ADP
ijtc-237	71	158	the	the	DET
ijtc-237	71	159	form	form	NOUN
ijtc-237	71	160	of	of	ADP
ijtc-237	71	161	profit	profit	NOUN
ijtc-237	71	162	-	-	PUNCT
ijtc-237	71	163	sharing	sharing	NOUN
ijtc-237	71	164	from	from	ADP
ijtc-237	71	165	west	west	PROPN
ijtc-237	71	166	java	java	PROPN
ijtc-237	71	167	province	province	PROPN
ijtc-237	71	168	of	of	ADP
ijtc-237	71	169	30	30	NUM
ijtc-237	71	170	%	%	NOUN
ijtc-237	71	171	which	which	PRON
ijtc-237	71	172	is	be	AUX
ijtc-237	71	173	then	then	ADV
ijtc-237	71	174	managed	manage	VERB
ijtc-237	71	175	by	by	ADP
ijtc-237	71	176	the	the	DET
ijtc-237	71	177	regional	regional	ADJ
ijtc-237	71	178	financial	financial	ADJ
ijtc-237	71	179	and	and	CCONJ
ijtc-237	71	180	asset	asset	NOUN
ijtc-237	71	181	management	management	NOUN
ijtc-237	71	182	agency	agency	NOUN
ijtc-237	71	183	through	through	ADP
ijtc-237	71	184	the	the	DET
ijtc-237	71	185	apbd	apbd	NOUN
ijtc-237	71	186	process	process	NOUN
ijtc-237	71	187	.	.	PUNCT
ijtc-237	71	188	.	.	PUNCT
ijtc-237	72	1	through	through	ADP
ijtc-237	72	2	the	the	DET
ijtc-237	72	3	apbd	apbd	NOUN
ijtc-237	72	4	,	,	PUNCT
ijtc-237	72	5	it	it	PRON
ijtc-237	72	6	can	can	AUX
ijtc-237	72	7	be	be	AUX
ijtc-237	72	8	budgeted	budget	VERB
ijtc-237	72	9	for	for	ADP
ijtc-237	72	10	dishub	dishub	NOUN
ijtc-237	72	11	as	as	ADP
ijtc-237	72	12	the	the	DET
ijtc-237	72	13	agency	agency	NOUN
ijtc-237	72	14	that	that	PRON
ijtc-237	72	15	responsible	responsible	ADJ
ijtc-237	72	16	for	for	ADP
ijtc-237	72	17	road	road	NOUN
ijtc-237	72	18	construction	construction	NOUN
ijtc-237	72	19	,	,	PUNCT
ijtc-237	72	20	road	road	NOUN
ijtc-237	72	21	maintenance	maintenance	NOUN
ijtc-237	72	22	and	and	CCONJ
ijtc-237	72	23	means	mean	NOUN
ijtc-237	72	24	of	of	ADP
ijtc-237	72	25	transportation	transportation	NOUN
ijtc-237	72	26	,	,	PUNCT
ijtc-237	72	27	so	so	CCONJ
ijtc-237	72	28	motor	motor	NOUN
ijtc-237	72	29	vehicle	vehicle	NOUN
ijtc-237	72	30	tax	tax	NOUN
ijtc-237	72	31	receipts	receipt	NOUN
ijtc-237	72	32	will	will	AUX
ijtc-237	72	33	be	be	AUX
ijtc-237	72	34	returned	return	VERB
ijtc-237	72	35	to	to	ADP
ijtc-237	72	36	the	the	DET
ijtc-237	72	37	public	public	NOUN
ijtc-237	72	38	.	.	PUNCT
ijtc-237	73	1	so	so	ADV
ijtc-237	73	2	the	the	DET
ijtc-237	73	3	second	second	ADJ
ijtc-237	73	4	indicator	indicator	NOUN
ijtc-237	73	5	has	have	AUX
ijtc-237	73	6	been	be	AUX
ijtc-237	73	7	fulfilled	fulfil	VERB
ijtc-237	73	8	because	because	SCONJ
ijtc-237	73	9	it	it	PRON
ijtc-237	73	10	has	have	AUX
ijtc-237	73	11	been	be	AUX
ijtc-237	73	12	running	run	VERB
ijtc-237	73	13	based	base	VERB
ijtc-237	73	14	on	on	ADP
ijtc-237	73	15	the	the	DET
ijtc-237	73	16	established	establish	VERB
ijtc-237	73	17	procedure	procedure	NOUN
ijtc-237	73	18	.	.	PUNCT
ijtc-237	74	1	as	as	SCONJ
ijtc-237	74	2	there	there	PRON
ijtc-237	74	3	was	be	VERB
ijtc-237	74	4	no	no	DET
ijtc-237	74	5	problem	problem	NOUN
ijtc-237	74	6	occurred	occur	VERB
ijtc-237	74	7	in	in	ADP
ijtc-237	74	8	the	the	DET
ijtc-237	74	9	field	field	NOUN
ijtc-237	74	10	,	,	PUNCT
ijtc-237	74	11	it	it	PRON
ijtc-237	74	12	can	can	AUX
ijtc-237	74	13	show	show	VERB
ijtc-237	74	14	the	the	DET
ijtc-237	74	15	level	level	NOUN
ijtc-237	74	16	of	of	ADP
ijtc-237	74	17	success	success	NOUN
ijtc-237	74	18	of	of	ADP
ijtc-237	74	19	a	a	DET
ijtc-237	74	20	policy	policy	NOUN
ijtc-237	74	21	implementation	implementation	NOUN
ijtc-237	74	22	where	where	SCONJ
ijtc-237	74	23	all	all	DET
ijtc-237	74	24	those	those	PRON
ijtc-237	74	25	concerned	concern	VERB
ijtc-237	74	26	understand	understand	VERB
ijtc-237	74	27	their	their	PRON
ijtc-237	74	28	duties	duty	NOUN
ijtc-237	74	29	and	and	CCONJ
ijtc-237	74	30	carry	carry	VERB
ijtc-237	74	31	out	out	ADP
ijtc-237	74	32	them	they	PRON
ijtc-237	74	33	well	well	ADV
ijtc-237	74	34	.	.	PUNCT
ijtc-237	75	1	the	the	DET
ijtc-237	75	2	transportation	transportation	NOUN
ijtc-237	75	3	agency	agency	NOUN
ijtc-237	75	4	must	must	AUX
ijtc-237	75	5	improve	improve	VERB
ijtc-237	75	6	more	more	ADJ
ijtc-237	75	7	about	about	ADP
ijtc-237	75	8	the	the	DET
ijtc-237	75	9	services	service	NOUN
ijtc-237	75	10	and	and	CCONJ
ijtc-237	75	11	facilities	facility	NOUN
ijtc-237	75	12	that	that	PRON
ijtc-237	75	13	many	many	ADJ
ijtc-237	75	14	bekasi	bekasi	PROPN
ijtc-237	75	15	city	city	NOUN
ijtc-237	75	16	residents	resident	NOUN
ijtc-237	75	17	complain	complain	VERB
ijtc-237	75	18	about	about	ADP
ijtc-237	75	19	congestion	congestion	NOUN
ijtc-237	75	20	,	,	PUNCT
ijtc-237	75	21	many	many	ADJ
ijtc-237	75	22	roads	road	NOUN
ijtc-237	75	23	with	with	ADP
ijtc-237	75	24	holes	hole	NOUN
ijtc-237	75	25	and	and	CCONJ
ijtc-237	75	26	lack	lack	NOUN
ijtc-237	75	27	of	of	ADP
ijtc-237	75	28	discipline	discipline	NOUN
ijtc-237	75	29	for	for	ADP
ijtc-237	75	30	public	public	ADJ
ijtc-237	75	31	transportation	transportation	NOUN
ijtc-237	75	32	,	,	PUNCT
ijtc-237	75	33	for	for	ADP
ijtc-237	75	34	example	example	NOUN
ijtc-237	75	35	by	by	ADP
ijtc-237	75	36	adding	add	VERB
ijtc-237	75	37	traffic	traffic	NOUN
ijtc-237	75	38	officers	officer	NOUN
ijtc-237	75	39	,	,	PUNCT
ijtc-237	75	40	making	make	VERB
ijtc-237	75	41	a	a	DET
ijtc-237	75	42	shelter	shelter	NOUN
ijtc-237	75	43	or	or	CCONJ
ijtc-237	75	44	places	place	NOUN
ijtc-237	75	45	for	for	ADP
ijtc-237	75	46	public	public	ADJ
ijtc-237	75	47	transportation	transportation	NOUN
ijtc-237	75	48	to	to	PART
ijtc-237	75	49	stop	stop	VERB
ijtc-237	75	50	,	,	PUNCT
ijtc-237	75	51	making	make	VERB
ijtc-237	75	52	call	call	NOUN
ijtc-237	75	53	centers	center	NOUN
ijtc-237	75	54	so	so	SCONJ
ijtc-237	75	55	that	that	SCONJ
ijtc-237	75	56	if	if	SCONJ
ijtc-237	75	57	there	there	PRON
ijtc-237	75	58	are	be	VERB
ijtc-237	75	59	reports	report	NOUN
ijtc-237	75	60	about	about	ADP
ijtc-237	75	61	damaged	damaged	ADJ
ijtc-237	75	62	roads	road	NOUN
ijtc-237	75	63	,	,	PUNCT
ijtc-237	75	64	it	it	PRON
ijtc-237	75	65	can	can	AUX
ijtc-237	75	66	be	be	AUX
ijtc-237	75	67	immediately	immediately	ADV
ijtc-237	75	68	followed	follow	VERB
ijtc-237	75	69	up	up	ADP
ijtc-237	75	70	,	,	PUNCT
ijtc-237	75	71	and	and	CCONJ
ijtc-237	75	72	it	it	PRON
ijtc-237	75	73	is	be	AUX
ijtc-237	75	74	hoped	hope	VERB
ijtc-237	75	75	that	that	SCONJ
ijtc-237	75	76	all	all	DET
ijtc-237	75	77	related	related	ADJ
ijtc-237	75	78	parties	party	NOUN
ijtc-237	75	79	,	,	PUNCT
ijtc-237	75	80	such	such	ADJ
ijtc-237	75	81	as	as	ADP
ijtc-237	75	82	bependa	bependa	NOUN
ijtc-237	75	83	,	,	PUNCT
ijtc-237	75	84	bpkad	bpkad	VERB
ijtc-237	75	85	,	,	PUNCT
ijtc-237	75	86	and	and	CCONJ
ijtc-237	75	87	non	non	ADJ
ijtc-237	75	88	-	-	ADJ
ijtc-237	75	89	governmental	governmental	ADJ
ijtc-237	75	90	parties	party	NOUN
ijtc-237	75	91	,	,	PUNCT
ijtc-237	75	92	namely	namely	ADV
ijtc-237	75	93	the	the	DET
ijtc-237	75	94	bekasi	bekasi	PROPN
ijtc-237	75	95	city	city	PROPN
ijtc-237	75	96	regional	regional	ADJ
ijtc-237	75	97	government	government	NOUN
ijtc-237	75	98	budget	budget	NOUN
ijtc-237	75	99	team	team	NOUN
ijtc-237	75	100	,	,	PUNCT
ijtc-237	75	101	will	will	AUX
ijtc-237	75	102	coordinate	coordinate	VERB
ijtc-237	75	103	more	more	ADV
ijtc-237	75	104	with	with	ADP
ijtc-237	75	105	each	each	DET
ijtc-237	75	106	other	other	ADJ
ijtc-237	75	107	and	and	CCONJ
ijtc-237	75	108	prioritize	prioritize	VERB
ijtc-237	75	109	public	public	ADJ
ijtc-237	75	110	facilities	facility	NOUN
ijtc-237	75	111	in	in	ADP
ijtc-237	75	112	bekasi	bekasi	PROPN
ijtc-237	75	113	city	city	PROPN
ijtc-237	75	114	.	.	PUNCT
ijtc-237	76	1	the	the	DET
ijtc-237	76	2	third	third	ADJ
ijtc-237	76	3	indicator	indicator	NOUN
ijtc-237	76	4	is	be	AUX
ijtc-237	76	5	the	the	DET
ijtc-237	76	6	realization	realization	NOUN
ijtc-237	76	7	of	of	ADP
ijtc-237	76	8	the	the	DET
ijtc-237	76	9	performance	performance	NOUN
ijtc-237	76	10	and	and	CCONJ
ijtc-237	76	11	impact	impact	NOUN
ijtc-237	76	12	that	that	PRON
ijtc-237	76	13	is	be	AUX
ijtc-237	76	14	wanted	want	VERB
ijtc-237	76	15	which	which	PRON
ijtc-237	76	16	is	be	AUX
ijtc-237	76	17	the	the	DET
ijtc-237	76	18	form	form	NOUN
ijtc-237	76	19	of	of	ADP
ijtc-237	76	20	successful	successful	ADJ
ijtc-237	76	21	policy	policy	NOUN
ijtc-237	76	22	implementation	implementation	NOUN
ijtc-237	76	23	.	.	PUNCT
ijtc-237	77	1	the	the	DET
ijtc-237	77	2	success	success	NOUN
ijtc-237	77	3	of	of	ADP
ijtc-237	77	4	the	the	DET
ijtc-237	77	5	policy	policy	NOUN
ijtc-237	77	6	or	or	CCONJ
ijtc-237	77	7	work	work	NOUN
ijtc-237	77	8	program	program	NOUN
ijtc-237	77	9	is	be	AUX
ijtc-237	77	10	also	also	ADV
ijtc-237	77	11	reviewed	review	VERB
ijtc-237	77	12	from	from	ADP
ijtc-237	77	13	the	the	DET
ijtc-237	77	14	perspective	perspective	NOUN
ijtc-237	77	15	of	of	ADP
ijtc-237	77	16	the	the	DET
ijtc-237	77	17	implementation	implementation	NOUN
ijtc-237	77	18	process	process	NOUN
ijtc-237	77	19	and	and	CCONJ
ijtc-237	77	20	the	the	DET
ijtc-237	77	21	perspective	perspective	NOUN
ijtc-237	77	22	of	of	ADP
ijtc-237	77	23	the	the	DET
ijtc-237	77	24	results	result	NOUN
ijtc-237	77	25	.	.	PUNCT
ijtc-237	78	1	if	if	SCONJ
ijtc-237	78	2	it	it	PRON
ijtc-237	78	3	is	be	AUX
ijtc-237	78	4	observed	observe	VERB
ijtc-237	78	5	from	from	ADP
ijtc-237	78	6	the	the	DET
ijtc-237	78	7	perspective	perspective	NOUN
ijtc-237	78	8	of	of	ADP
ijtc-237	78	9	the	the	DET
ijtc-237	78	10	existing	exist	VERB
ijtc-237	78	11	process	process	NOUN
ijtc-237	78	12	in	in	ADP
ijtc-237	78	13	the	the	DET
ijtc-237	78	14	field	field	NOUN
ijtc-237	78	15	,	,	PUNCT
ijtc-237	78	16	namely	namely	ADV
ijtc-237	78	17	the	the	DET
ijtc-237	78	18	less	less	ADV
ijtc-237	78	19	optimal	optimal	ADJ
ijtc-237	78	20	service	service	NOUN
ijtc-237	78	21	process	process	NOUN
ijtc-237	78	22	carried	carry	VERB
ijtc-237	78	23	out	out	ADP
ijtc-237	78	24	by	by	ADP
ijtc-237	78	25	the	the	DET
ijtc-237	78	26	transportation	transportation	NOUN
ijtc-237	78	27	agency	agency	NOUN
ijtc-237	78	28	,	,	PUNCT
ijtc-237	78	29	in	in	ADP
ijtc-237	78	30	the	the	DET
ijtc-237	78	31	form	form	NOUN
ijtc-237	78	32	of	of	ADP
ijtc-237	78	33	good	good	ADJ
ijtc-237	78	34	public	public	ADJ
ijtc-237	78	35	facilities	facility	NOUN
ijtc-237	78	36	services	service	NOUN
ijtc-237	78	37	whereas	whereas	SCONJ
ijtc-237	78	38	the	the	DET
ijtc-237	78	39	funding	funding	NOUN
ijtc-237	78	40	source	source	NOUN
ijtc-237	78	41	exceeds	exceed	VERB
ijtc-237	78	42	the	the	DET
ijtc-237	78	43	allocated	allocate	VERB
ijtc-237	78	44	budget	budget	NOUN
ijtc-237	78	45	,	,	PUNCT
ijtc-237	78	46	but	but	CCONJ
ijtc-237	78	47	has	have	AUX
ijtc-237	78	48	not	not	PART
ijtc-237	78	49	been	be	AUX
ijtc-237	78	50	able	able	ADJ
ijtc-237	78	51	to	to	PART
ijtc-237	78	52	touch	touch	VERB
ijtc-237	78	53	areas	area	NOUN
ijtc-237	78	54	that	that	PRON
ijtc-237	78	55	are	be	AUX
ijtc-237	78	56	far	far	ADV
ijtc-237	78	57	from	from	ADP
ijtc-237	78	58	the	the	DET
ijtc-237	78	59	center	center	NOUN
ijtc-237	78	60	of	of	ADP
ijtc-237	78	61	bekasi	bekasi	PROPN
ijtc-237	78	62	city	city	PROPN
ijtc-237	78	63	.	.	PUNCT
ijtc-237	79	1	if	if	SCONJ
ijtc-237	79	2	it	it	PRON
ijtc-237	79	3	is	be	AUX
ijtc-237	79	4	viewed	view	VERB
ijtc-237	79	5	from	from	ADP
ijtc-237	79	6	the	the	DET
ijtc-237	79	7	perspective	perspective	NOUN
ijtc-237	79	8	of	of	ADP
ijtc-237	79	9	the	the	DET
ijtc-237	79	10	results	result	NOUN
ijtc-237	79	11	,	,	PUNCT
ijtc-237	79	12	we	we	PRON
ijtc-237	79	13	can	can	AUX
ijtc-237	79	14	see	see	VERB
ijtc-237	79	15	that	that	SCONJ
ijtc-237	79	16	the	the	DET
ijtc-237	79	17	intended	intend	VERB
ijtc-237	79	18	results	result	NOUN
ijtc-237	79	19	are	be	AUX
ijtc-237	79	20	public	public	ADJ
ijtc-237	79	21	facilities	facility	NOUN
ijtc-237	79	22	in	in	ADP
ijtc-237	79	23	the	the	DET
ijtc-237	79	24	area	area	NOUN
ijtc-237	79	25	of	of	ADP
ijtc-237	79	26	bekasi	bekasi	PROPN
ijtc-237	79	27	city	city	PROPN
ijtc-237	79	28	.	.	PUNCT
ijtc-237	80	1	the	the	DET
ijtc-237	80	2	lack	lack	NOUN
ijtc-237	80	3	of	of	ADP
ijtc-237	80	4	public	public	ADJ
ijtc-237	80	5	facilities	facility	NOUN
ijtc-237	80	6	in	in	ADP
ijtc-237	80	7	bekasi	bekasi	PROPN
ijtc-237	80	8	city	city	PROPN
ijtc-237	80	9	indicates	indicate	VERB
ijtc-237	80	10	that	that	SCONJ
ijtc-237	80	11	the	the	DET
ijtc-237	80	12	services	service	NOUN
ijtc-237	80	13	provided	provide	VERB
ijtc-237	80	14	by	by	ADP
ijtc-237	80	15	the	the	DET
ijtc-237	80	16	transportation	transportation	NOUN
ijtc-237	80	17	agency	agency	NOUN
ijtc-237	80	18	are	be	AUX
ijtc-237	80	19	not	not	PART
ijtc-237	80	20	optimal	optimal	ADJ
ijtc-237	80	21	.	.	PUNCT
ijtc-237	81	1	the	the	DET
ijtc-237	81	2	lack	lack	NOUN
ijtc-237	81	3	of	of	ADP
ijtc-237	81	4	optimal	optimal	ADJ
ijtc-237	81	5	performance	performance	NOUN
ijtc-237	81	6	of	of	ADP
ijtc-237	81	7	the	the	DET
ijtc-237	81	8	transportation	transportation	NOUN
ijtc-237	81	9	agency	agency	NOUN
ijtc-237	81	10	is	be	AUX
ijtc-237	81	11	due	due	ADJ
ijtc-237	81	12	to	to	ADP
ijtc-237	81	13	the	the	DET
ijtc-237	81	14	limited	limited	ADJ
ijtc-237	81	15	work	work	NOUN
ijtc-237	81	16	support	support	NOUN
ijtc-237	81	17	facilities	facility	NOUN
ijtc-237	81	18	the	the	DET
ijtc-237	81	19	budgeted	budget	VERB
ijtc-237	81	20	funds	fund	NOUN
ijtc-237	81	21	are	be	AUX
ijtc-237	81	22	quite	quite	ADV
ijtc-237	81	23	large	large	ADJ
ijtc-237	81	24	,	,	PUNCT
ijtc-237	81	25	but	but	CCONJ
ijtc-237	81	26	the	the	DET
ijtc-237	81	27	clarity	clarity	NOUN
ijtc-237	81	28	of	of	ADP
ijtc-237	81	29	the	the	DET
ijtc-237	81	30	source	source	NOUN
ijtc-237	81	31	of	of	ADP
ijtc-237	81	32	the	the	DET
ijtc-237	81	33	fund	fund	NOUN
ijtc-237	81	34	can	can	AUX
ijtc-237	81	35	not	not	PART
ijtc-237	81	36	be	be	AUX
ijtc-237	81	37	seen	see	VERB
ijtc-237	81	38	namely	namely	ADV
ijtc-237	81	39	that	that	SCONJ
ijtc-237	81	40	the	the	DET
ijtc-237	81	41	form	form	NOUN
ijtc-237	81	42	of	of	ADP
ijtc-237	81	43	the	the	DET
ijtc-237	81	44	allocation	allocation	NOUN
ijtc-237	81	45	of	of	ADP
ijtc-237	81	46	funds	fund	NOUN
ijtc-237	81	47	for	for	ADP
ijtc-237	81	48	its	its	PRON
ijtc-237	81	49	allocation	allocation	NOUN
ijtc-237	81	50	and	and	CCONJ
ijtc-237	81	51	the	the	DET
ijtc-237	81	52	need	need	NOUN
ijtc-237	81	53	for	for	ADP
ijtc-237	81	54	activities	activity	NOUN
ijtc-237	81	55	besides	besides	SCONJ
ijtc-237	81	56	construction	construction	NOUN
ijtc-237	81	57	,	,	PUNCT
ijtc-237	81	58	road	road	NOUN
ijtc-237	81	59	maintenance	maintenance	NOUN
ijtc-237	81	60	and	and	CCONJ
ijtc-237	81	61	several	several	ADJ
ijtc-237	81	62	means	mean	NOUN
ijtc-237	81	63	of	of	ADP
ijtc-237	81	64	transportation	transportation	NOUN
ijtc-237	81	65	modes	mode	NOUN
ijtc-237	81	66	,	,	PUNCT
ijtc-237	81	67	it	it	PRON
ijtc-237	81	68	becomes	become	VERB
ijtc-237	81	69	the	the	DET
ijtc-237	81	70	funds	fund	NOUN
ijtc-237	81	71	that	that	PRON
ijtc-237	81	72	should	should	AUX
ijtc-237	81	73	have	have	AUX
ijtc-237	81	74	been	be	AUX
ijtc-237	81	75	able	able	ADJ
ijtc-237	81	76	to	to	PART
ijtc-237	81	77	be	be	AUX
ijtc-237	81	78	realized	realize	VERB
ijtc-237	81	79	then	then	ADV
ijtc-237	81	80	it	it	PRON
ijtc-237	81	81	is	be	AUX
ijtc-237	81	82	delayed	delay	VERB
ijtc-237	81	83	based	base	VERB
ijtc-237	81	84	on	on	ADP
ijtc-237	81	85	the	the	DET
ijtc-237	81	86	interview	interview	NOUN
ijtc-237	81	87	with	with	ADP
ijtc-237	81	88	mr	mr	PROPN
ijtc-237	81	89	.	.	PROPN
ijtc-237	81	90	tejo	tejo	PROPN
ijtc-237	81	91	as	as	ADP
ijtc-237	81	92	the	the	DET
ijtc-237	81	93	executor	executor	NOUN
ijtc-237	81	94	in	in	ADP
ijtc-237	81	95	the	the	DET
ijtc-237	81	96	field	field	NOUN
ijtc-237	81	97	of	of	ADP
ijtc-237	81	98	development	development	NOUN
ijtc-237	81	99	"	"	PUNCT
ijtc-237	81	100	concerning	concern	VERB
ijtc-237	81	101	the	the	DET
ijtc-237	81	102	budgeting	budgeting	NOUN
ijtc-237	81	103	costs	cost	NOUN
ijtc-237	81	104	,	,	PUNCT
ijtc-237	81	105	for	for	ADP
ijtc-237	81	106	example	example	NOUN
ijtc-237	81	107	,	,	PUNCT
ijtc-237	81	108	if	if	SCONJ
ijtc-237	81	109	we	we	PRON
ijtc-237	81	110	allocate	allocate	VERB
ijtc-237	81	111	1	1	NUM
ijtc-237	81	112	billion	billion	NUM
ijtc-237	81	113	,	,	PUNCT
ijtc-237	81	114	and	and	CCONJ
ijtc-237	81	115	it	it	PRON
ijtc-237	81	116	is	be	AUX
ijtc-237	81	117	given	give	VERB
ijtc-237	81	118	only	only	ADV
ijtc-237	81	119	600	600	NUM
ijtc-237	81	120	million	million	NUM
ijtc-237	81	121	,	,	PUNCT
ijtc-237	81	122	we	we	PRON
ijtc-237	81	123	end	end	VERB
ijtc-237	81	124	up	up	ADP
ijtc-237	81	125	doing	do	VERB
ijtc-237	81	126	efficiency	efficiency	NOUN
ijtc-237	81	127	"	"	PUNCT
ijtc-237	81	128	.	.	PUNCT
ijtc-237	82	1	the	the	DET
ijtc-237	82	2	obstacles	obstacle	NOUN
ijtc-237	82	3	faced	face	VERB
ijtc-237	82	4	in	in	ADP
ijtc-237	82	5	the	the	DET
ijtc-237	82	6	implementation	implementation	NOUN
ijtc-237	82	7	of	of	ADP
ijtc-237	82	8	the	the	DET
ijtc-237	82	9	earmarking	earmark	VERB
ijtc-237	82	10	tax	tax	NOUN
ijtc-237	82	11	policy	policy	NOUN
ijtc-237	82	12	on	on	ADP
ijtc-237	82	13	motor	motor	NOUN
ijtc-237	82	14	vehicle	vehicle	NOUN
ijtc-237	82	15	tax	tax	NOUN
ijtc-237	82	16	collection	collection	NOUN
ijtc-237	82	17	in	in	ADP
ijtc-237	82	18	bekasi	bekasi	PROPN
ijtc-237	82	19	city	city	PROPN
ijtc-237	82	20	are	be	AUX
ijtc-237	82	21	first	first	ADJ
ijtc-237	82	22	,	,	PUNCT
ijtc-237	82	23	the	the	DET
ijtc-237	82	24	bekasi	bekasi	PROPN
ijtc-237	82	25	city	city	PROPN
ijtc-237	82	26	regional	regional	ADJ
ijtc-237	82	27	government	government	NOUN
ijtc-237	82	28	does	do	AUX
ijtc-237	82	29	not	not	PART
ijtc-237	82	30	seem	seem	VERB
ijtc-237	82	31	to	to	PART
ijtc-237	82	32	have	have	VERB
ijtc-237	82	33	any	any	DET
ijtc-237	82	34	preparations	preparation	NOUN
ijtc-237	82	35	related	relate	VERB
ijtc-237	82	36	to	to	ADP
ijtc-237	82	37	the	the	DET
ijtc-237	82	38	implementation	implementation	NOUN
ijtc-237	82	39	of	of	ADP
ijtc-237	82	40	the	the	DET
ijtc-237	82	41	earmarking	earmarking	ADJ
ijtc-237	82	42	policy	policy	NOUN
ijtc-237	82	43	for	for	ADP
ijtc-237	82	44	motor	motor	NOUN
ijtc-237	82	45	vehicle	vehicle	NOUN
ijtc-237	82	46	taxes	taxis	NOUN
ijtc-237	82	47	.	.	PUNCT
ijtc-237	83	1	the	the	DET
ijtc-237	83	2	source	source	NOUN
ijtc-237	83	3	of	of	ADP
ijtc-237	83	4	funds	fund	NOUN
ijtc-237	83	5	that	that	PRON
ijtc-237	83	6	will	will	AUX
ijtc-237	83	7	be	be	AUX
ijtc-237	83	8	allocated	allocate	VERB
ijtc-237	83	9	for	for	ADP
ijtc-237	83	10	the	the	DET
ijtc-237	83	11	construction	construction	NOUN
ijtc-237	83	12	,	,	PUNCT
ijtc-237	83	13	maintenance	maintenance	NOUN
ijtc-237	83	14	of	of	ADP
ijtc-237	83	15	roads	road	NOUN
ijtc-237	83	16	and	and	CCONJ
ijtc-237	83	17	means	mean	NOUN
ijtc-237	83	18	of	of	ADP
ijtc-237	83	19	transportation	transportation	NOUN
ijtc-237	83	20	modes	mode	NOUN
ijtc-237	83	21	have	have	AUX
ijtc-237	83	22	not	not	PART
ijtc-237	83	23	specifically	specifically	ADV
ijtc-237	83	24	come	come	VERB
ijtc-237	83	25	from	from	ADP
ijtc-237	83	26	pkb	pkb	PROPN
ijtc-237	83	27	.	.	PUNCT
ijtc-237	84	1	both	both	PRON
ijtc-237	84	2	for	for	ADP
ijtc-237	84	3	the	the	DET
ijtc-237	84	4	construction	construction	NOUN
ijtc-237	84	5	,	,	PUNCT
ijtc-237	84	6	maintenance	maintenance	NOUN
ijtc-237	84	7	of	of	ADP
ijtc-237	84	8	roads	road	NOUN
ijtc-237	84	9	and	and	CCONJ
ijtc-237	84	10	means	mean	NOUN
ijtc-237	84	11	of	of	ADP
ijtc-237	84	12	transportation	transportation	NOUN
ijtc-237	84	13	modes	mode	NOUN
ijtc-237	84	14	as	as	ADP
ijtc-237	84	15	the	the	DET
ijtc-237	84	16	technical	technical	ADJ
ijtc-237	84	17	implementer	implementer	NOUN
ijtc-237	84	18	is	be	AUX
ijtc-237	84	19	the	the	DET
ijtc-237	84	20	transportation	transportation	NOUN
ijtc-237	84	21	agency	agency	NOUN
ijtc-237	84	22	,	,	PUNCT
ijtc-237	84	23	all	all	PRON
ijtc-237	84	24	of	of	ADP
ijtc-237	84	25	these	these	DET
ijtc-237	84	26	expenses	expense	NOUN
ijtc-237	84	27	are	be	AUX
ijtc-237	84	28	financed	finance	VERB
ijtc-237	84	29	by	by	ADP
ijtc-237	84	30	the	the	DET
ijtc-237	84	31	bekasi	bekasi	PROPN
ijtc-237	84	32	city	city	PROPN
ijtc-237	84	33	apbd	apbd	NOUN
ijtc-237	84	34	.	.	PUNCT
ijtc-237	85	1	second	second	ADV
ijtc-237	85	2	,	,	PUNCT
ijtc-237	85	3	there	there	PRON
ijtc-237	85	4	is	be	VERB
ijtc-237	85	5	still	still	ADV
ijtc-237	85	6	a	a	DET
ijtc-237	85	7	lack	lack	NOUN
ijtc-237	85	8	of	of	ADP
ijtc-237	85	9	preparation	preparation	NOUN
ijtc-237	85	10	of	of	ADP
ijtc-237	85	11	the	the	DET
ijtc-237	85	12	parties	party	NOUN
ijtc-237	85	13	related	relate	VERB
ijtc-237	85	14	to	to	ADP
ijtc-237	85	15	the	the	DET
ijtc-237	85	16	implementation	implementation	NOUN
ijtc-237	85	17	of	of	ADP
ijtc-237	85	18	the	the	DET
ijtc-237	85	19	earmarking	earmark	VERB
ijtc-237	85	20	policy	policy	NOUN
ijtc-237	85	21	.	.	PUNCT
ijtc-237	86	1	skpd	skpd	VERB
ijtc-237	86	2	that	that	PRON
ijtc-237	86	3	related	relate	VERB
ijtc-237	86	4	to	to	ADP
ijtc-237	86	5	the	the	DET
ijtc-237	86	6	implementation	implementation	NOUN
ijtc-237	86	7	of	of	ADP
ijtc-237	86	8	the	the	DET
ijtc-237	86	9	earmarking	earmark	VERB
ijtc-237	86	10	policy	policy	NOUN
ijtc-237	86	11	on	on	ADP
ijtc-237	86	12	motor	motor	NOUN
ijtc-237	86	13	vehicle	vehicle	NOUN
ijtc-237	86	14	taxes	taxis	NOUN
ijtc-237	86	15	includes	include	VERB
ijtc-237	86	16	the	the	DET
ijtc-237	86	17	bapenda	bapenda	NOUN
ijtc-237	86	18	,	,	PUNCT
ijtc-237	86	19	the	the	DET
ijtc-237	86	20	transportation	transportation	NOUN
ijtc-237	86	21	agency	agency	NOUN
ijtc-237	86	22	,	,	PUNCT
ijtc-237	86	23	and	and	CCONJ
ijtc-237	86	24	the	the	DET
ijtc-237	86	25	bekasi	bekasi	PROPN
ijtc-237	86	26	city	city	PROPN
ijtc-237	86	27	bpkad	bpkad	NOUN
ijtc-237	86	28	.	.	PUNCT
ijtc-237	87	1	third	third	ADJ
ijtc-237	87	2	,	,	PUNCT
ijtc-237	87	3	unclear	unclear	ADJ
ijtc-237	87	4	implementing	implement	VERB
ijtc-237	87	5	regulations	regulation	NOUN
ijtc-237	87	6	for	for	ADP
ijtc-237	87	7	the	the	DET
ijtc-237	87	8	implementation	implementation	NOUN
ijtc-237	87	9	of	of	ADP
ijtc-237	87	10	earmarking	earmark	VERB
ijtc-237	87	11	policies	policy	NOUN
ijtc-237	87	12	on	on	ADP
ijtc-237	87	13	motor	motor	NOUN
ijtc-237	87	14	vehicle	vehicle	NOUN
ijtc-237	87	15	taxes	taxis	NOUN
ijtc-237	87	16	.	.	PUNCT
ijtc-237	88	1	based	base	VERB
ijtc-237	88	2	on	on	ADP
ijtc-237	88	3	the	the	DET
ijtc-237	88	4	obstacles	obstacle	NOUN
ijtc-237	88	5	that	that	PRON
ijtc-237	88	6	have	have	AUX
ijtc-237	88	7	been	be	AUX
ijtc-237	88	8	explained	explain	VERB
ijtc-237	88	9	,	,	PUNCT
ijtc-237	88	10	the	the	DET
ijtc-237	88	11	efforts	effort	NOUN
ijtc-237	88	12	made	make	VERB
ijtc-237	88	13	by	by	ADP
ijtc-237	88	14	the	the	DET
ijtc-237	88	15	government	government	NOUN
ijtc-237	88	16	so	so	SCONJ
ijtc-237	88	17	that	that	SCONJ
ijtc-237	88	18	the	the	DET
ijtc-237	88	19	implementation	implementation	NOUN
ijtc-237	88	20	of	of	ADP
ijtc-237	88	21	the	the	DET
ijtc-237	88	22	earmarking	earmarking	ADJ
ijtc-237	88	23	policy	policy	NOUN
ijtc-237	88	24	runs	run	VERB
ijtc-237	88	25	well	well	ADV
ijtc-237	88	26	and	and	CCONJ
ijtc-237	88	27	under	under	ADP
ijtc-237	88	28	applicable	applicable	ADJ
ijtc-237	88	29	regulations	regulation	NOUN
ijtc-237	88	30	,	,	PUNCT
ijtc-237	88	31	the	the	DET
ijtc-237	88	32	implementation	implementation	NOUN
ijtc-237	88	33	of	of	ADP
ijtc-237	88	34	earmarking	earmark	VERB
ijtc-237	88	35	tax	tax	NOUN
ijtc-237	88	36	policy	policy	NOUN
ijtc-237	88	37	on	on	ADP
ijtc-237	88	38	motor	motor	NOUN
ijtc-237	88	39	vehicle	vehicle	NOUN
ijtc-237	88	40	taxes	taxis	NOUN
ijtc-237	88	41	in	in	ADP
ijtc-237	88	42	bekasi	bekasi	PROPN
ijtc-237	88	43	city	city	PROPN
ijtc-237	88	44	novlyani	novlyani	PROPN
ijtc-237	88	45	172	172	NUM
ijtc-237	88	46	|	|	ADV
ijtc-237	88	47	ilomata	ilomata	PROPN
ijtc-237	88	48	international	international	ADJ
ijtc-237	88	49	journal	journal	NOUN
ijtc-237	88	50	of	of	ADP
ijtc-237	88	51	tax	tax	PROPN
ijtc-237	88	52	&	&	CCONJ
ijtc-237	88	53	accounting	accounting	PROPN
ijtc-237	88	54	volume	volume	NOUN
ijtc-237	88	55	2	2	NUM
ijtc-237	88	56	issue	issue	NOUN
ijtc-237	88	57	2	2	NUM
ijtc-237	88	58	,	,	PUNCT
ijtc-237	88	59	april	april	PROPN
ijtc-237	88	60	2021	2021	NUM
ijtc-237	88	61	first	first	ADJ
ijtc-237	88	62	thing	thing	NOUN
ijtc-237	88	63	that	that	PRON
ijtc-237	88	64	must	must	AUX
ijtc-237	88	65	be	be	AUX
ijtc-237	88	66	done	do	VERB
ijtc-237	88	67	by	by	ADP
ijtc-237	88	68	bpkad	bpkad	NOUN
ijtc-237	88	69	as	as	SCONJ
ijtc-237	88	70	budget	budget	NOUN
ijtc-237	88	71	management	management	NOUN
ijtc-237	88	72	is	be	AUX
ijtc-237	88	73	to	to	PART
ijtc-237	88	74	make	make	VERB
ijtc-237	88	75	funding	funding	NOUN
ijtc-237	88	76	posts	post	NOUN
ijtc-237	88	77	from	from	ADP
ijtc-237	88	78	the	the	DET
ijtc-237	88	79	tax	tax	NOUN
ijtc-237	88	80	sector	sector	NOUN
ijtc-237	88	81	to	to	PART
ijtc-237	88	82	be	be	AUX
ijtc-237	88	83	allocated	allocate	VERB
ijtc-237	88	84	as	as	SCONJ
ijtc-237	88	85	mandated	mandate	VERB
ijtc-237	88	86	by	by	ADP
ijtc-237	88	87	laws	law	NOUN
ijtc-237	88	88	and	and	CCONJ
ijtc-237	88	89	regional	regional	ADJ
ijtc-237	88	90	regulations	regulation	NOUN
ijtc-237	88	91	,	,	PUNCT
ijtc-237	88	92	for	for	ADP
ijtc-237	88	93	example	example	NOUN
ijtc-237	88	94	,	,	PUNCT
ijtc-237	88	95	for	for	ADP
ijtc-237	88	96	road	road	NOUN
ijtc-237	88	97	maintenance	maintenance	NOUN
ijtc-237	88	98	,	,	PUNCT
ijtc-237	88	99	a	a	DET
ijtc-237	88	100	source	source	NOUN
ijtc-237	88	101	of	of	ADP
ijtc-237	88	102	funding	funding	NOUN
ijtc-237	88	103	from	from	ADP
ijtc-237	88	104	the	the	DET
ijtc-237	88	105	pkb	pkb	PROPN
ijtc-237	88	106	revenue	revenue	NOUN
ijtc-237	88	107	sharing	sharing	NOUN
ijtc-237	88	108	,	,	PUNCT
ijtc-237	88	109	so	so	SCONJ
ijtc-237	88	110	that	that	SCONJ
ijtc-237	88	111	it	it	PRON
ijtc-237	88	112	is	be	AUX
ijtc-237	88	113	clear	clear	ADJ
ijtc-237	88	114	and	and	CCONJ
ijtc-237	88	115	measurable	measurable	ADJ
ijtc-237	88	116	where	where	SCONJ
ijtc-237	88	117	the	the	DET
ijtc-237	88	118	funding	funding	NOUN
ijtc-237	88	119	come	come	VERB
ijtc-237	88	120	from	from	ADP
ijtc-237	88	121	.	.	PUNCT
ijtc-237	89	1	the	the	DET
ijtc-237	89	2	second	second	ADV
ijtc-237	89	3	skpd	skpd	VERB
ijtc-237	89	4	related	relate	VERB
ijtc-237	89	5	to	to	ADP
ijtc-237	89	6	the	the	DET
ijtc-237	89	7	implementation	implementation	NOUN
ijtc-237	89	8	of	of	ADP
ijtc-237	89	9	earmarking	earmark	VERB
ijtc-237	89	10	policies	policy	NOUN
ijtc-237	89	11	,	,	PUNCT
ijtc-237	89	12	such	such	ADJ
ijtc-237	89	13	as	as	ADP
ijtc-237	89	14	the	the	DET
ijtc-237	89	15	bapenda	bapenda	NOUN
ijtc-237	89	16	,	,	PUNCT
ijtc-237	89	17	dishub	dishub	NOUN
ijtc-237	89	18	,	,	PUNCT
ijtc-237	89	19	and	and	CCONJ
ijtc-237	89	20	bpkad	bpkad	VERB
ijtc-237	89	21	in	in	ADP
ijtc-237	89	22	bekasi	bekasi	PROPN
ijtc-237	89	23	city	city	PROPN
ijtc-237	89	24	,	,	PUNCT
ijtc-237	89	25	are	be	AUX
ijtc-237	89	26	more	more	ADV
ijtc-237	89	27	updating	update	VERB
ijtc-237	89	28	information	information	NOUN
ijtc-237	89	29	on	on	ADP
ijtc-237	89	30	applicable	applicable	ADJ
ijtc-237	89	31	regulations	regulation	NOUN
ijtc-237	89	32	for	for	ADP
ijtc-237	89	33	the	the	DET
ijtc-237	89	34	realization	realization	NOUN
ijtc-237	89	35	of	of	ADP
ijtc-237	89	36	good	good	ADJ
ijtc-237	89	37	government	government	NOUN
ijtc-237	89	38	and	and	CCONJ
ijtc-237	89	39	the	the	DET
ijtc-237	89	40	creation	creation	NOUN
ijtc-237	89	41	of	of	ADP
ijtc-237	89	42	good	good	ADJ
ijtc-237	89	43	services	service	NOUN
ijtc-237	89	44	for	for	ADP
ijtc-237	89	45	the	the	DET
ijtc-237	89	46	community	community	NOUN
ijtc-237	89	47	.	.	PUNCT
ijtc-237	90	1	third	third	ADJ
ijtc-237	90	2	,	,	PUNCT
ijtc-237	90	3	governments	government	NOUN
ijtc-237	90	4	are	be	AUX
ijtc-237	90	5	trying	try	VERB
ijtc-237	90	6	to	to	PART
ijtc-237	90	7	review	review	VERB
ijtc-237	90	8	the	the	DET
ijtc-237	90	9	regulations	regulation	NOUN
ijtc-237	90	10	regarding	regard	VERB
ijtc-237	90	11	profit	profit	NOUN
ijtc-237	90	12	sharing	sharing	NOUN
ijtc-237	90	13	so	so	SCONJ
ijtc-237	90	14	that	that	SCONJ
ijtc-237	90	15	the	the	DET
ijtc-237	90	16	percentage	percentage	NOUN
ijtc-237	90	17	given	give	VERB
ijtc-237	90	18	is	be	AUX
ijtc-237	90	19	not	not	PART
ijtc-237	90	20	only	only	ADV
ijtc-237	90	21	30	30	NUM
ijtc-237	90	22	%	%	NOUN
ijtc-237	90	23	for	for	ADP
ijtc-237	90	24	districts	district	NOUN
ijtc-237	90	25	/	/	SYM
ijtc-237	90	26	cities	city	NOUN
ijtc-237	90	27	but	but	CCONJ
ijtc-237	90	28	increases	increase	NOUN
ijtc-237	90	29	to	to	ADP
ijtc-237	90	30	40	40	NUM
ijtc-237	90	31	%	%	NOUN
ijtc-237	90	32	so	so	SCONJ
ijtc-237	90	33	that	that	SCONJ
ijtc-237	90	34	the	the	DET
ijtc-237	90	35	funds	fund	NOUN
ijtc-237	90	36	can	can	AUX
ijtc-237	90	37	be	be	AUX
ijtc-237	90	38	used	use	VERB
ijtc-237	90	39	optimally	optimally	ADV
ijtc-237	90	40	for	for	ADP
ijtc-237	90	41	allocations	allocation	NOUN
ijtc-237	90	42	from	from	ADP
ijtc-237	90	43	pkb	pkb	PROPN
ijtc-237	90	44	,	,	PUNCT
ijtc-237	90	45	then	then	ADV
ijtc-237	90	46	make	make	VERB
ijtc-237	90	47	specific	specific	ADJ
ijtc-237	90	48	regulations	regulation	NOUN
ijtc-237	90	49	for	for	ADP
ijtc-237	90	50	the	the	DET
ijtc-237	90	51	tax	tax	NOUN
ijtc-237	90	52	sector	sector	NOUN
ijtc-237	90	53	to	to	PART
ijtc-237	90	54	be	be	AUX
ijtc-237	90	55	allocated	allocate	VERB
ijtc-237	90	56	and	and	CCONJ
ijtc-237	90	57	percentage	percentage	VERB
ijtc-237	90	58	the	the	DET
ijtc-237	90	59	allocation	allocation	NOUN
ijtc-237	90	60	can	can	AUX
ijtc-237	90	61	also	also	ADV
ijtc-237	90	62	be	be	AUX
ijtc-237	90	63	mentioned	mention	VERB
ijtc-237	90	64	so	so	SCONJ
ijtc-237	90	65	that	that	SCONJ
ijtc-237	90	66	it	it	PRON
ijtc-237	90	67	can	can	AUX
ijtc-237	90	68	be	be	AUX
ijtc-237	90	69	seen	see	VERB
ijtc-237	90	70	clearly	clearly	ADV
ijtc-237	90	71	and	and	CCONJ
ijtc-237	90	72	measurably	measurably	ADV
ijtc-237	90	73	.	.	PUNCT
ijtc-237	91	1	if	if	SCONJ
ijtc-237	91	2	the	the	DET
ijtc-237	91	3	regulations	regulation	NOUN
ijtc-237	91	4	exist	exist	VERB
ijtc-237	91	5	,	,	PUNCT
ijtc-237	91	6	the	the	DET
ijtc-237	91	7	public	public	NOUN
ijtc-237	91	8	will	will	AUX
ijtc-237	91	9	know	know	VERB
ijtc-237	91	10	that	that	SCONJ
ijtc-237	91	11	there	there	PRON
ijtc-237	91	12	is	be	VERB
ijtc-237	91	13	an	an	DET
ijtc-237	91	14	allocation	allocation	NOUN
ijtc-237	91	15	of	of	ADP
ijtc-237	91	16	taxes	taxis	NOUN
ijtc-237	91	17	that	that	PRON
ijtc-237	91	18	have	have	AUX
ijtc-237	91	19	been	be	AUX
ijtc-237	91	20	paid	pay	VERB
ijtc-237	91	21	for	for	ADP
ijtc-237	91	22	the	the	DET
ijtc-237	91	23	sake	sake	NOUN
ijtc-237	91	24	of	of	ADP
ijtc-237	91	25	creating	create	VERB
ijtc-237	91	26	a	a	DET
ijtc-237	91	27	clean	clean	ADJ
ijtc-237	91	28	government	government	NOUN
ijtc-237	91	29	.	.	PUNCT
ijtc-237	92	1	conclusion	conclusion	VERB
ijtc-237	92	2	the	the	DET
ijtc-237	92	3	implementation	implementation	NOUN
ijtc-237	92	4	of	of	ADP
ijtc-237	92	5	the	the	DET
ijtc-237	92	6	earmarking	earmark	VERB
ijtc-237	92	7	tax	tax	NOUN
ijtc-237	92	8	policy	policy	NOUN
ijtc-237	92	9	on	on	ADP
ijtc-237	92	10	motor	motor	NOUN
ijtc-237	92	11	vehicle	vehicle	NOUN
ijtc-237	92	12	tax	tax	NOUN
ijtc-237	92	13	collection	collection	NOUN
ijtc-237	92	14	in	in	ADP
ijtc-237	92	15	bekasi	bekasi	PROPN
ijtc-237	92	16	city	city	PROPN
ijtc-237	92	17	which	which	PRON
ijtc-237	92	18	is	be	AUX
ijtc-237	92	19	done	do	VERB
ijtc-237	92	20	by	by	ADP
ijtc-237	92	21	the	the	DET
ijtc-237	92	22	west	west	PROPN
ijtc-237	92	23	java	java	PROPN
ijtc-237	92	24	provincial	provincial	ADJ
ijtc-237	92	25	government	government	NOUN
ijtc-237	92	26	has	have	AUX
ijtc-237	92	27	been	be	AUX
ijtc-237	92	28	suitable	suitable	ADJ
ijtc-237	92	29	with	with	ADP
ijtc-237	92	30	applicable	applicable	ADJ
ijtc-237	92	31	regulations	regulation	NOUN
ijtc-237	92	32	.	.	PUNCT
ijtc-237	93	1	regarding	regard	VERB
ijtc-237	93	2	the	the	DET
ijtc-237	93	3	allocation	allocation	NOUN
ijtc-237	93	4	of	of	ADP
ijtc-237	93	5	the	the	DET
ijtc-237	93	6	results	result	NOUN
ijtc-237	93	7	of	of	ADP
ijtc-237	93	8	the	the	DET
ijtc-237	93	9	motor	motor	NOUN
ijtc-237	93	10	vehicle	vehicle	NOUN
ijtc-237	93	11	tax	tax	NOUN
ijtc-237	93	12	in	in	ADP
ijtc-237	93	13	bekasi	bekasi	PROPN
ijtc-237	93	14	city	city	PROPN
ijtc-237	93	15	,	,	PUNCT
ijtc-237	93	16	it	it	PRON
ijtc-237	93	17	has	have	AUX
ijtc-237	93	18	not	not	PART
ijtc-237	93	19	been	be	AUX
ijtc-237	93	20	maximized	maximize	VERB
ijtc-237	93	21	,	,	PUNCT
ijtc-237	93	22	which	which	PRON
ijtc-237	93	23	is	be	AUX
ijtc-237	93	24	only	only	ADV
ijtc-237	93	25	29.62	29.62	NUM
ijtc-237	93	26	%	%	NOUN
ijtc-237	93	27	,	,	PUNCT
ijtc-237	93	28	while	while	SCONJ
ijtc-237	93	29	what	what	PRON
ijtc-237	93	30	is	be	AUX
ijtc-237	93	31	mandated	mandate	VERB
ijtc-237	93	32	by	by	ADP
ijtc-237	93	33	the	the	DET
ijtc-237	93	34	regional	regional	ADJ
ijtc-237	93	35	tax	tax	NOUN
ijtc-237	93	36	and	and	CCONJ
ijtc-237	93	37	retribution	retribution	NOUN
ijtc-237	93	38	law	law	NOUN
ijtc-237	93	39	is	be	AUX
ijtc-237	93	40	30	30	NUM
ijtc-237	93	41	%	%	NOUN
ijtc-237	93	42	.	.	PUNCT
ijtc-237	94	1	the	the	DET
ijtc-237	94	2	smoothness	smoothness	NOUN
ijtc-237	94	3	of	of	ADP
ijtc-237	94	4	the	the	DET
ijtc-237	94	5	routines	routine	NOUN
ijtc-237	94	6	and	and	CCONJ
ijtc-237	94	7	functions	function	NOUN
ijtc-237	94	8	in	in	ADP
ijtc-237	94	9	terms	term	NOUN
ijtc-237	94	10	of	of	ADP
ijtc-237	94	11	collecting	collect	VERB
ijtc-237	94	12	motor	motor	NOUN
ijtc-237	94	13	vehicle	vehicle	NOUN
ijtc-237	94	14	taxes	taxis	NOUN
ijtc-237	94	15	is	be	AUX
ijtc-237	94	16	suitable	suitable	ADJ
ijtc-237	94	17	with	with	ADP
ijtc-237	94	18	the	the	DET
ijtc-237	94	19	applicable	applicable	ADJ
ijtc-237	94	20	sop	sop	NOUN
ijtc-237	94	21	.	.	PUNCT
ijtc-237	95	1	meanwhile	meanwhile	ADV
ijtc-237	95	2	,	,	PUNCT
ijtc-237	95	3	the	the	DET
ijtc-237	95	4	allocation	allocation	NOUN
ijtc-237	95	5	of	of	ADP
ijtc-237	95	6	funds	fund	NOUN
ijtc-237	95	7	from	from	ADP
ijtc-237	95	8	the	the	DET
ijtc-237	95	9	yield	yield	NOUN
ijtc-237	95	10	of	of	ADP
ijtc-237	95	11	motor	motor	NOUN
ijtc-237	95	12	vehicle	vehicle	NOUN
ijtc-237	95	13	tax	tax	NOUN
ijtc-237	95	14	at	at	ADP
ijtc-237	95	15	the	the	DET
ijtc-237	95	16	bekasi	bekasi	PROPN
ijtc-237	95	17	city	city	PROPN
ijtc-237	95	18	transportation	transportation	NOUN
ijtc-237	95	19	agency	agency	NOUN
ijtc-237	95	20	for	for	ADP
ijtc-237	95	21	public	public	ADJ
ijtc-237	95	22	facilities	facility	NOUN
ijtc-237	95	23	and	and	CCONJ
ijtc-237	95	24	transportation	transportation	NOUN
ijtc-237	95	25	infrastructure	infrastructure	NOUN
ijtc-237	95	26	has	have	AUX
ijtc-237	95	27	not	not	PART
ijtc-237	95	28	been	be	AUX
ijtc-237	95	29	maximized	maximize	VERB
ijtc-237	95	30	,	,	PUNCT
ijtc-237	95	31	as	as	SCONJ
ijtc-237	95	32	proved	prove	VERB
ijtc-237	95	33	by	by	ADP
ijtc-237	95	34	a	a	DET
ijtc-237	95	35	large	large	ADJ
ijtc-237	95	36	number	number	NOUN
ijtc-237	95	37	of	of	ADP
ijtc-237	95	38	inadequate	inadequate	ADJ
ijtc-237	95	39	facilities	facility	NOUN
ijtc-237	95	40	.	.	PUNCT
ijtc-237	96	1	the	the	DET
ijtc-237	96	2	obstacles	obstacle	NOUN
ijtc-237	96	3	faced	face	VERB
ijtc-237	96	4	by	by	ADP
ijtc-237	96	5	the	the	DET
ijtc-237	96	6	government	government	NOUN
ijtc-237	96	7	of	of	ADP
ijtc-237	96	8	bekasi	bekasi	PROPN
ijtc-237	96	9	city	city	PROPN
ijtc-237	96	10	in	in	ADP
ijtc-237	96	11	implementing	implement	VERB
ijtc-237	96	12	this	this	DET
ijtc-237	96	13	policy	policy	NOUN
ijtc-237	96	14	are	be	AUX
ijtc-237	96	15	that	that	SCONJ
ijtc-237	96	16	the	the	DET
ijtc-237	96	17	bekasi	bekasi	PROPN
ijtc-237	96	18	city	city	PROPN
ijtc-237	96	19	government	government	NOUN
ijtc-237	96	20	has	have	AUX
ijtc-237	96	21	not	not	PART
ijtc-237	96	22	had	have	VERB
ijtc-237	96	23	a	a	DET
ijtc-237	96	24	special	special	ADJ
ijtc-237	96	25	funding	funding	NOUN
ijtc-237	96	26	post	post	NOUN
ijtc-237	96	27	/	/	SYM
ijtc-237	96	28	account	account	NOUN
ijtc-237	96	29	for	for	ADP
ijtc-237	96	30	the	the	DET
ijtc-237	96	31	allocation	allocation	NOUN
ijtc-237	96	32	of	of	ADP
ijtc-237	96	33	funds	fund	NOUN
ijtc-237	96	34	and	and	CCONJ
ijtc-237	96	35	sop	sop	PROPN
ijtc-237	96	36	on	on	ADP
ijtc-237	96	37	earmarking	earmark	VERB
ijtc-237	96	38	tax	tax	NOUN
ijtc-237	96	39	.	.	PUNCT
ijtc-237	97	1	besides	besides	ADV
ijtc-237	97	2	,	,	PUNCT
ijtc-237	97	3	skpd	skpd	VERB
ijtc-237	97	4	related	relate	VERB
ijtc-237	97	5	to	to	ADP
ijtc-237	97	6	the	the	DET
ijtc-237	97	7	implementation	implementation	NOUN
ijtc-237	97	8	of	of	ADP
ijtc-237	97	9	earmarking	earmark	VERB
ijtc-237	97	10	tax	tax	NOUN
ijtc-237	97	11	are	be	AUX
ijtc-237	97	12	still	still	ADV
ijtc-237	97	13	not	not	PART
ijtc-237	97	14	active	active	ADJ
ijtc-237	97	15	with	with	ADP
ijtc-237	97	16	the	the	DET
ijtc-237	97	17	prevailing	prevail	VERB
ijtc-237	97	18	regulations	regulation	NOUN
ijtc-237	97	19	and	and	CCONJ
ijtc-237	97	20	policies	policy	NOUN
ijtc-237	97	21	.	.	PUNCT
ijtc-237	98	1	likewise	likewise	ADV
ijtc-237	98	2	,	,	PUNCT
ijtc-237	98	3	no	no	DET
ijtc-237	98	4	specific	specific	ADJ
ijtc-237	98	5	regulations	regulation	NOUN
ijtc-237	98	6	are	be	AUX
ijtc-237	98	7	governing	govern	VERB
ijtc-237	98	8	the	the	DET
ijtc-237	98	9	allocation	allocation	NOUN
ijtc-237	98	10	of	of	ADP
ijtc-237	98	11	funds	fund	NOUN
ijtc-237	98	12	.	.	PUNCT
ijtc-237	99	1	efforts	effort	NOUN
ijtc-237	99	2	made	make	VERB
ijtc-237	99	3	by	by	ADP
ijtc-237	99	4	the	the	DET
ijtc-237	99	5	regional	regional	ADJ
ijtc-237	99	6	government	government	NOUN
ijtc-237	99	7	of	of	ADP
ijtc-237	99	8	bekasi	bekasi	PROPN
ijtc-237	99	9	city	city	PROPN
ijtc-237	99	10	in	in	ADP
ijtc-237	99	11	overcoming	overcome	VERB
ijtc-237	99	12	these	these	DET
ijtc-237	99	13	obstacles	obstacle	NOUN
ijtc-237	99	14	,	,	PUNCT
ijtc-237	99	15	namely	namely	ADV
ijtc-237	99	16	the	the	DET
ijtc-237	99	17	local	local	ADJ
ijtc-237	99	18	government	government	NOUN
ijtc-237	99	19	creates	create	VERB
ijtc-237	99	20	a	a	DET
ijtc-237	99	21	special	special	ADJ
ijtc-237	99	22	post	post	NOUN
ijtc-237	99	23	/	/	NOUN
ijtc-237	99	24	account	account	NOUN
ijtc-237	99	25	for	for	ADP
ijtc-237	99	26	allocation	allocation	NOUN
ijtc-237	99	27	and	and	CCONJ
ijtc-237	99	28	making	make	VERB
ijtc-237	99	29	sop	sop	NOUN
ijtc-237	99	30	on	on	ADP
ijtc-237	99	31	earmarking	earmark	VERB
ijtc-237	99	32	tax	tax	NOUN
ijtc-237	99	33	.	.	PUNCT
ijtc-237	100	1	second	second	ADJ
ijtc-237	100	2	,	,	PUNCT
ijtc-237	100	3	local	local	ADJ
ijtc-237	100	4	governments	government	NOUN
ijtc-237	100	5	make	make	VERB
ijtc-237	100	6	socialization	socialization	NOUN
ijtc-237	100	7	about	about	ADP
ijtc-237	100	8	the	the	DET
ijtc-237	100	9	earmarking	earmark	VERB
ijtc-237	100	10	tax	tax	NOUN
ijtc-237	100	11	policy	policy	NOUN
ijtc-237	100	12	for	for	ADP
ijtc-237	100	13	skpd	skpd	VERB
ijtc-237	100	14	related	relate	VERB
ijtc-237	100	15	to	to	ADP
ijtc-237	100	16	the	the	DET
ijtc-237	100	17	implementation	implementation	NOUN
ijtc-237	100	18	of	of	ADP
ijtc-237	100	19	earmarking	earmark	VERB
ijtc-237	100	20	tax	tax	NOUN
ijtc-237	100	21	so	so	SCONJ
ijtc-237	100	22	that	that	DET
ijtc-237	100	23	skpds	skpds	NOUN
ijtc-237	100	24	have	have	VERB
ijtc-237	100	25	a	a	DET
ijtc-237	100	26	better	well	ADJ
ijtc-237	100	27	understanding	understanding	NOUN
ijtc-237	100	28	of	of	ADP
ijtc-237	100	29	the	the	DET
ijtc-237	100	30	applicable	applicable	ADJ
ijtc-237	100	31	regulations	regulation	NOUN
ijtc-237	100	32	.	.	PUNCT
ijtc-237	101	1	and	and	CCONJ
ijtc-237	101	2	finally	finally	ADV
ijtc-237	101	3	,	,	PUNCT
ijtc-237	101	4	the	the	DET
ijtc-237	101	5	local	local	ADJ
ijtc-237	101	6	government	government	NOUN
ijtc-237	101	7	makes	make	VERB
ijtc-237	101	8	special	special	ADJ
ijtc-237	101	9	regulations	regulation	NOUN
ijtc-237	101	10	for	for	ADP
ijtc-237	101	11	the	the	DET
ijtc-237	101	12	allocation	allocation	NOUN
ijtc-237	101	13	of	of	ADP
ijtc-237	101	14	funds	fund	NOUN
ijtc-237	101	15	.	.	PUNCT
ijtc-237	102	1	reference	reference	NOUN
ijtc-237	102	2	al	al	PROPN
ijtc-237	102	3	fatih	fatih	PROPN
ijtc-237	102	4	,	,	PUNCT
ijtc-237	102	5	andy	andy	PROPN
ijtc-237	102	6	.	.	PROPN
ijtc-237	102	7	2010	2010	NUM
ijtc-237	102	8	.	.	PUNCT
ijtc-237	103	1	implementasi	implementasi	PROPN
ijtc-237	103	2	kebijakan	kebijakan	PROPN
ijtc-237	103	3	dan	dan	PROPN
ijtc-237	103	4	pemberdaya	pemberdaya	PROPN
ijtc-237	103	5	masyarakat	masyarakat	PROPN
ijtc-237	103	6	.	.	PUNCT
ijtc-237	104	1	bandung	bandung	PROPN
ijtc-237	104	2	:	:	PUNCT
ijtc-237	104	3	unpad	unpad	PROPN
ijtc-237	104	4	press	press	PROPN
ijtc-237	104	5	.	.	PUNCT
ijtc-237	105	1	anggara	anggara	PROPN
ijtc-237	105	2	,	,	PUNCT
ijtc-237	105	3	sahya	sahya	NOUN
ijtc-237	105	4	.	.	PUNCT
ijtc-237	106	1	2015	2015	NUM
ijtc-237	106	2	.	.	PUNCT
ijtc-237	107	1	metode	metode	PROPN
ijtc-237	107	2	penelitian	penelitian	PROPN
ijtc-237	107	3	administrasi	administrasi	PROPN
ijtc-237	107	4	.	.	PUNCT
ijtc-237	108	1	bandung	bandung	PROPN
ijtc-237	108	2	:	:	PUNCT
ijtc-237	108	3	pustaka	pustaka	ADJ
ijtc-237	108	4	setia	setia	PROPN
ijtc-237	108	5	badan	badan	PROPN
ijtc-237	108	6	kebijakan	kebijakan	PROPN
ijtc-237	108	7	fiskal	fiskal	PROPN
ijtc-237	108	8	.	.	PUNCT
ijtc-237	109	1	2013	2013	NUM
ijtc-237	109	2	.	.	PUNCT
ijtc-237	110	1	kajian	kajian	PROPN
ijtc-237	110	2	kelayakan	kelayakan	PROPN
ijtc-237	110	3	penerapan	penerapan	PROPN
ijtc-237	110	4	earmarking	earmark	VERB
ijtc-237	110	5	bahl	bahl	PROPN
ijtc-237	110	6	,	,	PUNCT
ijtc-237	110	7	roy	roy	PROPN
ijtc-237	110	8	w.	w.	PROPN
ijtc-237	110	9	1992	1992	NUM
ijtc-237	110	10	.	.	PUNCT
ijtc-237	111	1	urban	urban	ADJ
ijtc-237	111	2	public	public	ADJ
ijtc-237	111	3	finance	finance	NOUN
ijtc-237	111	4	in	in	ADP
ijtc-237	111	5	developing	develop	VERB
ijtc-237	111	6	countries	country	NOUN
ijtc-237	111	7	.	.	PUNCT
ijtc-237	112	1	new	new	PROPN
ijtc-237	112	2	york	york	PROPN
ijtc-237	112	3	:	:	PUNCT
ijtc-237	112	4	oxford	oxford	PROPN
ijtc-237	112	5	university	university	PROPN
ijtc-237	112	6	press	press	PROPN
ijtc-237	112	7	fitria	fitria	PROPN
ijtc-237	112	8	,	,	PUNCT
ijtc-237	112	9	maulia	maulia	PROPN
ijtc-237	112	10	septi	septi	PROPN
ijtc-237	112	11	.	.	PUNCT
ijtc-237	113	1	2014	2014	NUM
ijtc-237	113	2	.	.	PUNCT
ijtc-237	114	1	studi	studi	PROPN
ijtc-237	114	2	penerapan	penerapan	PROPN
ijtc-237	114	3	earmarking	earmark	VERB
ijtc-237	114	4	tax	tax	NOUN
ijtc-237	114	5	pajak	pajak	ADV
ijtc-237	114	6	kendaraan	kendaraan	PROPN
ijtc-237	114	7	bermotor	bermotor	NOUN
ijtc-237	114	8	terkait	terkait	NOUN
ijtc-237	114	9	pemeliharaan	pemeliharaan	PROPN
ijtc-237	114	10	jalan	jalan	PROPN
ijtc-237	114	11	di	di	PROPN
ijtc-237	114	12	kabupaten	kabupaten	PROPN
ijtc-237	114	13	xxx	xxx	PROPN
ijtc-237	114	14	provinsi	provinsi	PROPN
ijtc-237	114	15	jawa	jawa	PROPN
ijtc-237	114	16	timur	timur	PROPN
ijtc-237	114	17	.	.	PUNCT
ijtc-237	115	1	skripsi	skripsi	PROPN
ijtc-237	115	2	,	,	PUNCT
ijtc-237	115	3	malang	malang	PROPN
ijtc-237	115	4	:	:	PUNCT
ijtc-237	115	5	program	program	NOUN
ijtc-237	115	6	sarjana	sarjana	PROPN
ijtc-237	115	7	universitas	universitas	PROPN
ijtc-237	115	8	brawijaya	brawijaya	NOUN
ijtc-237	115	9	volume	volume	NOUN
ijtc-237	115	10	3	3	NUM
ijtc-237	116	1	no	no	DET
ijtc-237	116	2	1	1	NUM
ijtc-237	116	3	tahun	tahun	NOUN
ijtc-237	116	4	2014	2014	NUM
ijtc-237	116	5	implementation	implementation	NOUN
ijtc-237	116	6	of	of	ADP
ijtc-237	116	7	earmarking	earmark	VERB
ijtc-237	116	8	tax	tax	NOUN
ijtc-237	116	9	policy	policy	NOUN
ijtc-237	116	10	on	on	ADP
ijtc-237	116	11	motor	motor	NOUN
ijtc-237	116	12	vehicle	vehicle	NOUN
ijtc-237	116	13	taxes	taxis	NOUN
ijtc-237	116	14	in	in	ADP
ijtc-237	116	15	bekasi	bekasi	PROPN
ijtc-237	116	16	city	city	PROPN
ijtc-237	116	17	novlyani	novlyani	PROPN
ijtc-237	116	18	173	173	NUM
ijtc-237	116	19	|	|	ADV
ijtc-237	116	20	ilomata	ilomata	PROPN
ijtc-237	116	21	international	international	ADJ
ijtc-237	116	22	journal	journal	NOUN
ijtc-237	116	23	of	of	ADP
ijtc-237	116	24	tax	tax	PROPN
ijtc-237	116	25	&	&	CCONJ
ijtc-237	116	26	accounting	accounting	PROPN
ijtc-237	116	27	volume	volume	NOUN
ijtc-237	116	28	2	2	NUM
ijtc-237	116	29	issue	issue	NOUN
ijtc-237	116	30	2	2	NUM
ijtc-237	116	31	,	,	PUNCT
ijtc-237	116	32	april	april	PROPN
ijtc-237	116	33	2021	2021	NUM
ijtc-237	116	34	gultom	gultom	ADJ
ijtc-237	116	35	,	,	PUNCT
ijtc-237	116	36	tiopan	tiopan	NOUN
ijtc-237	116	37	henry	henry	PROPN
ijtc-237	116	38	m	m	PROPN
ijtc-237	116	39	,	,	PUNCT
ijtc-237	116	40	ofyar	ofyar	PROPN
ijtc-237	116	41	z	z	PROPN
ijtc-237	116	42	tamin	tamin	PROPN
ijtc-237	116	43	,	,	PUNCT
ijtc-237	116	44	ade	ade	NOUN
ijtc-237	116	45	sjafruddin	sjafruddin	NOUN
ijtc-237	116	46	and	and	CCONJ
ijtc-237	116	47	pradono	pradono	NOUN
ijtc-237	116	48	,	,	PUNCT
ijtc-237	116	49	2017	2017	NUM
ijtc-237	116	50	.	.	PUNCT
ijtc-237	117	1	the	the	DET
ijtc-237	117	2	road	road	NOUN
ijtc-237	117	3	maintenance	maintenance	NOUN
ijtc-237	117	4	funding	funding	NOUN
ijtc-237	117	5	models	model	NOUN
ijtc-237	117	6	in	in	ADP
ijtc-237	117	7	indonesia	indonesia	PROPN
ijtc-237	117	8	use	use	VERB
ijtc-237	117	9	earmarked	earmark	VERB
ijtc-237	117	10	tax	tax	NOUN
ijtc-237	117	11	.	.	PUNCT
ijtc-237	118	1	aip	aip	PROPN
ijtc-237	118	2	conference	conference	NOUN
ijtc-237	118	3	proceedings	proceeding	NOUN
ijtc-237	118	4	1903	1903	NUM
ijtc-237	118	5	,	,	PUNCT
ijtc-237	118	6	060009	060009	NUM
ijtc-237	118	7	(	(	PUNCT
ijtc-237	118	8	2017	2017	NUM
ijtc-237	118	9	)	)	PUNCT
ijtc-237	118	10	.	.	PUNCT
ijtc-237	119	1	hadi	hadi	PROPN
ijtc-237	119	2	sasana	sasana	PROPN
ijtc-237	119	3	,	,	PUNCT
ijtc-237	119	4	tahun	tahun	PROPN
ijtc-237	119	5	2018	2018	NUM
ijtc-237	119	6	,	,	PUNCT
ijtc-237	119	7	tentang	tentang	PROPN
ijtc-237	119	8	earmarking	earmark	VERB
ijtc-237	119	9	tax	tax	NOUN
ijtc-237	119	10	policy	policy	NOUN
ijtc-237	119	11	on	on	ADP
ijtc-237	119	12	local	local	ADJ
ijtc-237	119	13	taxation	taxation	NOUN
ijtc-237	119	14	in	in	ADP
ijtc-237	119	15	indonesia	indonesia	PROPN
ijtc-237	119	16	:	:	PUNCT
ijtc-237	119	17	towards	towards	ADP
ijtc-237	119	18	pro	pro	ADJ
ijtc-237	119	19	fiscal	fiscal	ADJ
ijtc-237	119	20	legitimacy	legitimacy	NOUN
ijtc-237	119	21	and	and	CCONJ
ijtc-237	119	22	budget	budget	NOUN
ijtc-237	119	23	flexibility	flexibility	NOUN
ijtc-237	119	24	policy	policy	NOUN
ijtc-237	119	25	.	.	PUNCT
ijtc-237	120	1	international	international	ADJ
ijtc-237	120	2	conference	conference	NOUN
ijtc-237	120	3	on	on	ADP
ijtc-237	120	4	social	social	ADJ
ijtc-237	120	5	and	and	CCONJ
ijtc-237	120	6	political	political	ADJ
ijtc-237	120	7	issues	issue	NOUN
ijtc-237	120	8	(	(	PUNCT
ijtc-237	120	9	the	the	DET
ijtc-237	120	10	1st	1st	ADJ
ijtc-237	120	11	icspi	icspi	NOUN
ijtc-237	120	12	,	,	PUNCT
ijtc-237	120	13	2016	2016	NUM
ijtc-237	120	14	)	)	PUNCT
ijtc-237	120	15	.	.	PUNCT
ijtc-237	121	1	inayati	inayati	PROPN
ijtc-237	121	2	,	,	PUNCT
ijtc-237	121	3	gunadi	gunadi	NOUN
ijtc-237	121	4	,	,	PUNCT
ijtc-237	121	5	and	and	CCONJ
ijtc-237	121	6	haula	haula	PROPN
ijtc-237	121	7	rosdiana	rosdiana	PROPN
ijtc-237	121	8	,	,	PUNCT
ijtc-237	121	9	2018	2018	NUM
ijtc-237	121	10	.	.	PUNCT
ijtc-237	122	1	earmarking	earmark	VERB
ijtc-237	122	2	tax	tax	NOUN
ijtc-237	122	3	policy	policy	NOUN
ijtc-237	122	4	on	on	ADP
ijtc-237	122	5	local	local	ADJ
ijtc-237	122	6	taxation	taxation	NOUN
ijtc-237	122	7	in	in	ADP
ijtc-237	122	8	indonesia	indonesia	PROPN
ijtc-237	122	9	:	:	PUNCT
ijtc-237	122	10	towards	towards	ADP
ijtc-237	122	11	pro	pro	ADJ
ijtc-237	122	12	fiscal	fiscal	ADJ
ijtc-237	122	13	legitimacy	legitimacy	NOUN
ijtc-237	122	14	and	and	CCONJ
ijtc-237	122	15	budget	budget	NOUN
ijtc-237	122	16	flexibility	flexibility	NOUN
ijtc-237	122	17	policy	policy	NOUN
ijtc-237	122	18	.	.	PUNCT
ijtc-237	123	1	international	international	ADJ
ijtc-237	123	2	conference	conference	NOUN
ijtc-237	123	3	on	on	ADP
ijtc-237	123	4	social	social	ADJ
ijtc-237	123	5	and	and	CCONJ
ijtc-237	123	6	political	political	ADJ
ijtc-237	123	7	issues	issue	NOUN
ijtc-237	123	8	(	(	PUNCT
ijtc-237	123	9	the	the	DET
ijtc-237	123	10	1st	1st	ADJ
ijtc-237	123	11	icspi	icspi	NOUN
ijtc-237	123	12	,	,	PUNCT
ijtc-237	123	13	2016	2016	NUM
ijtc-237	123	14	)	)	PUNCT
ijtc-237	123	15	tahun	tahun	PROPN
ijtc-237	123	16	2018	2018	NUM
ijtc-237	123	17	.	.	PUNCT
ijtc-237	124	1	indiahono	indiahono	PROPN
ijtc-237	124	2	,	,	PUNCT
ijtc-237	124	3	dwiyanto	dwiyanto	NOUN
ijtc-237	124	4	,	,	PUNCT
ijtc-237	124	5	2009	2009	NUM
ijtc-237	124	6	kebijakan	kebijakan	PROPN
ijtc-237	124	7	publik	publik	PROPN
ijtc-237	124	8	berbasis	berbasis	VERB
ijtc-237	124	9	dynamic	dynamic	ADJ
ijtc-237	124	10	policy	policy	NOUN
ijtc-237	124	11	analisys	analisys	NOUN
ijtc-237	124	12	,	,	PUNCT
ijtc-237	124	13	yogyakarta	yogyakarta	PROPN
ijtc-237	124	14	:	:	PUNCT
ijtc-237	124	15	gava	gava	PROPN
ijtc-237	124	16	media	medium	NOUN
ijtc-237	124	17	mardiasmo	mardiasmo	NOUN
ijtc-237	124	18	.	.	PUNCT
ijtc-237	125	1	2016	2016	NUM
ijtc-237	125	2	.	.	PUNCT
ijtc-237	126	1	perpajakan	perpajakan	INTJ
ijtc-237	126	2	,	,	PUNCT
ijtc-237	126	3	edisi	edisi	VERB
ijtc-237	126	4	terbaru	terbaru	PROPN
ijtc-237	126	5	2016	2016	NUM
ijtc-237	126	6	.	.	PUNCT
ijtc-237	127	1	yogyakarta	yogyakarta	PROPN
ijtc-237	127	2	:	:	PUNCT
ijtc-237	128	1	andi	andi	PROPN
ijtc-237	128	2	masihor	masihor	PROPN
ijtc-237	128	3	,	,	PUNCT
ijtc-237	128	4	stevan	stevan	PROPN
ijtc-237	128	5	andre	andre	PROPN
ijtc-237	128	6	.	.	PUNCT
ijtc-237	129	1	2015	2015	NUM
ijtc-237	129	2	.	.	PUNCT
ijtc-237	130	1	penerapan	penerapan	PROPN
ijtc-237	130	2	kebijakan	kebijakan	PROPN
ijtc-237	130	3	earmarking	earmark	VERB
ijtc-237	130	4	tax	tax	NOUN
ijtc-237	130	5	pada	pada	PROPN
ijtc-237	130	6	pemungutan	pemungutan	PROPN
ijtc-237	131	1	pajak	pajak	ADV
ijtc-237	131	2	kendaraan	kendaraan	PROPN
ijtc-237	131	3	bermotor	bermotor	PROPN
ijtc-237	131	4	terhadap	terhadap	PROPN
ijtc-237	131	5	pembangunan	pembangunan	PROPN
ijtc-237	131	6	dan	dan	PROPN
ijtc-237	131	7	pemeliharaan	pemeliharaan	PROPN
ijtc-237	131	8	jalan	jalan	PROPN
ijtc-237	131	9	di	di	PROPN
ijtc-237	131	10	provinsi	provinsi	PROPN
ijtc-237	131	11	sulawesi	sulawesi	PROPN
ijtc-237	131	12	utara	utara	PROPN
ijtc-237	131	13	.	.	PUNCT
ijtc-237	131	14	skripsi	skripsi	PROPN
ijtc-237	131	15	.	.	PUNCT
ijtc-237	132	1	sulawesi	sulawesi	PROPN
ijtc-237	132	2	utara	utara	NOUN
ijtc-237	132	3	:	:	PUNCT
ijtc-237	132	4	program	program	NOUN
ijtc-237	132	5	sarjana	sarjana	PROPN
ijtc-237	132	6	universitas	universitas	PROPN
ijtc-237	132	7	sam	sam	PROPN
ijtc-237	132	8	ratulangi	ratulangi	VERB
ijtc-237	132	9	.	.	PUNCT
ijtc-237	133	1	volume	volume	NOUN
ijtc-237	133	2	4	4	NUM
ijtc-237	133	3	no	no	DET
ijtc-237	133	4	2	2	NUM
ijtc-237	133	5	tahun	tahun	PROPN
ijtc-237	133	6	2015	2015	NUM
ijtc-237	133	7	mulyadi	mulyadi	NOUN
ijtc-237	133	8	,	,	PUNCT
ijtc-237	133	9	deddy	deddy	PROPN
ijtc-237	133	10	,	,	PUNCT
ijtc-237	133	11	2015	2015	NUM
ijtc-237	133	12	studi	studi	PROPN
ijtc-237	133	13	kebijakan	kebijakan	PROPN
ijtc-237	133	14	publik	publik	PROPN
ijtc-237	133	15	dan	dan	PROPN
ijtc-237	133	16	pelayanan	pelayanan	PROPN
ijtc-237	133	17	publik	publik	PROPN
ijtc-237	133	18	,	,	PUNCT
ijtc-237	133	19	bandung	bandung	PROPN
ijtc-237	133	20	:	:	PUNCT
ijtc-237	133	21	alfabeta	alfabeta	NOUN
ijtc-237	133	22	nurmantu	nurmantu	PROPN
ijtc-237	133	23	,	,	PUNCT
ijtc-237	133	24	safri	safri	ADJ
ijtc-237	133	25	.	.	PROPN
ijtc-237	133	26	2005	2005	NUM
ijtc-237	133	27	.	.	PUNCT
ijtc-237	134	1	pengantar	pengantar	PROPN
ijtc-237	134	2	perpajakan	perpajakan	PROPN
ijtc-237	134	3	.	.	PUNCT
ijtc-237	135	1	jakarta	jakarta	PROPN
ijtc-237	135	2	:	:	PUNCT
ijtc-237	136	1	granit	granit	PROPN
ijtc-237	136	2	,	,	PUNCT
ijtc-237	136	3	kelompok	kelompok	PROPN
ijtc-237	136	4	obor	obor	PROPN
ijtc-237	136	5	indonesia	indonesia	PROPN
ijtc-237	136	6	pandiangan	pandiangan	VERB
ijtc-237	136	7	.	.	PUNCT
ijtc-237	137	1	2014	2014	NUM
ijtc-237	137	2	.	.	PUNCT
ijtc-237	138	1	administrasi	administrasi	NOUN
ijtc-237	138	2	perpajakan	perpajakan	PROPN
ijtc-237	138	3	.	.	PUNCT
ijtc-237	139	1	jakarta	jakarta	PROPN
ijtc-237	139	2	:	:	PUNCT
ijtc-237	139	3	erlangga	erlangga	PROPN
ijtc-237	139	4	.	.	PUNCT
ijtc-237	140	1	peraturan	peraturan	PROPN
ijtc-237	140	2	pemerintah	pemerintah	PROPN
ijtc-237	140	3	daerah	daerah	PROPN
ijtc-237	140	4	provinsi	provinsi	PROPN
ijtc-237	140	5	jawa	jawa	PROPN
ijtc-237	140	6	barat	barat	PROPN
ijtc-237	140	7	nomor	nomor	VERB
ijtc-237	140	8	13	13	NUM
ijtc-237	140	9	tahun	tahun	PROPN
ijtc-237	140	10	2011	2011	NUM
ijtc-237	140	11	tentang	tentang	PROPN
ijtc-237	140	12	pajak	pajak	PROPN
ijtc-237	140	13	daerah	daerah	PROPN
ijtc-237	140	14	peraturan	peraturan	PROPN
ijtc-237	140	15	pemerintah	pemerintah	PROPN
ijtc-237	140	16	gubernur	gubernur	VERB
ijtc-237	140	17	provinsi	provinsi	PROPN
ijtc-237	140	18	jawa	jawa	PROPN
ijtc-237	140	19	barat	barat	PROPN
ijtc-237	140	20	nomor	nomor	VERB
ijtc-237	140	21	52	52	NUM
ijtc-237	140	22	tahun	tahun	PROPN
ijtc-237	140	23	2017	2017	NUM
ijtc-237	140	24	tentang	tentang	PROPN
ijtc-237	140	25	pengalokasian	pengalokasian	PROPN
ijtc-237	140	26	dana	dana	PROPN
ijtc-237	140	27	bagi	bagi	PROPN
ijtc-237	140	28	hasil	hasil	PROPN
ijtc-237	140	29	pohan	pohan	PROPN
ijtc-237	140	30	,	,	PUNCT
ijtc-237	140	31	chairil	chairil	PROPN
ijtc-237	140	32	anwar	anwar	PROPN
ijtc-237	140	33	.	.	PUNCT
ijtc-237	141	1	2014	2014	NUM
ijtc-237	141	2	.	.	PUNCT
ijtc-237	142	1	pembahasan	pembahasan	ADJ
ijtc-237	142	2	komprehensif	komprehensif	NOUN
ijtc-237	142	3	:	:	PUNCT
ijtc-237	142	4	pengantar	pengantar	PROPN
ijtc-237	142	5	perpajakan	perpajakan	PROPN
ijtc-237	142	6	teori	teori	PROPN
ijtc-237	142	7	dan	dan	PROPN
ijtc-237	142	8	kasus	kasus	PROPN
ijtc-237	142	9	.	.	PUNCT
ijtc-237	143	1	jakarta	jakarta	PROPN
ijtc-237	143	2	:	:	PUNCT
ijtc-237	144	1	mitra	mitra	PROPN
ijtc-237	144	2	wacana	wacana	PROPN
ijtc-237	144	3	media	media	PROPN
ijtc-237	144	4	purwanto	purwanto	NOUN
ijtc-237	144	5	,	,	PUNCT
ijtc-237	144	6	erwan	erwan	PROPN
ijtc-237	144	7	agus	agus	PROPN
ijtc-237	144	8	dan	dan	PROPN
ijtc-237	144	9	dyah	dyah	PROPN
ijtc-237	144	10	ratih	ratih	PROPN
ijtc-237	144	11	sulistyastuti	sulistyastuti	PROPN
ijtc-237	144	12	.	.	PUNCT
ijtc-237	144	13	2012	2012	NUM
ijtc-237	144	14	.	.	PUNCT
ijtc-237	145	1	implementasi	implementasi	PROPN
ijtc-237	145	2	kebijakan	kebijakan	PROPN
ijtc-237	145	3	public	public	PROPN
ijtc-237	145	4	konsep	konsep	PROPN
ijtc-237	145	5	dan	dan	PROPN
ijtc-237	145	6	aplikasinya	aplikasinya	PROPN
ijtc-237	145	7	di	di	PROPN
ijtc-237	145	8	indonesia	indonesia	PROPN
ijtc-237	145	9	.	.	PUNCT
ijtc-237	146	1	yogyakarta	yogyakarta	PROPN
ijtc-237	146	2	:	:	PUNCT
ijtc-237	147	1	gavamedia	gavamedia	PROPN
ijtc-237	147	2	.	.	PUNCT
ijtc-237	148	1	rahman	rahman	PROPN
ijtc-237	148	2	,	,	PUNCT
ijtc-237	148	3	abdul.2010,panduan	abdul.2010,panduan	PROPN
ijtc-237	148	4	pelaksanaan	pelaksanaan	PROPN
ijtc-237	148	5	administrasi	administrasi	PROPN
ijtc-237	148	6	perpajakan	perpajakan	PROPN
ijtc-237	148	7	untuk	untuk	PROPN
ijtc-237	148	8	karyawan	karyawan	PROPN
ijtc-237	148	9	,	,	PUNCT
ijtc-237	148	10	pelaku	pelaku	PROPN
ijtc-237	148	11	bisnis	bisnis	PROPN
ijtc-237	148	12	dan	dan	PROPN
ijtc-237	148	13	perusahaan	perusahaan	PROPN
ijtc-237	148	14	.	.	PROPN
ijtc-237	149	1	bandung	bandung	PROPN
ijtc-237	149	2	:	:	PUNCT
ijtc-237	150	1	nuansa	nuansa	PROPN
ijtc-237	150	2	.	.	PUNCT
ijtc-237	151	1	resmi	resmi	PROPN
ijtc-237	151	2	,	,	PUNCT
ijtc-237	151	3	siti.2017	siti.2017	PROPN
ijtc-237	151	4	.	.	PROPN
ijtc-237	152	1	perpajakan	perpajakan	PROPN
ijtc-237	152	2	,	,	PUNCT
ijtc-237	152	3	edisi	edisi	VERB
ijtc-237	152	4	10	10	NUM
ijtc-237	152	5	.	.	PUNCT
ijtc-237	153	1	jakarta	jakarta	PROPN
ijtc-237	153	2	:	:	PUNCT
ijtc-237	153	3	salemba	salemba	PROPN
ijtc-237	153	4	empat	empat	PROPN
ijtc-237	153	5	rosdiana	rosdiana	PROPN
ijtc-237	153	6	,	,	PUNCT
ijtc-237	153	7	haula	haula	PROPN
ijtc-237	153	8	dan	dan	PROPN
ijtc-237	153	9	edi	edi	PROPN
ijtc-237	153	10	slamet	slamet	PROPN
ijtc-237	153	11	irianto	irianto	ADP
ijtc-237	153	12	.	.	PROPN
ijtc-237	153	13	2011	2011	NUM
ijtc-237	153	14	.	.	PUNCT
ijtc-237	154	1	pengantar	pengantar	PROPN
ijtc-237	154	2	ilmu	ilmu	PROPN
ijtc-237	154	3	pajak	pajak	ADV
ijtc-237	154	4	:	:	PUNCT
ijtc-237	154	5	kebijakan	kebijakan	PROPN
ijtc-237	154	6	dan	dan	PROPN
ijtc-237	154	7	implementasi	implementasi	PROPN
ijtc-237	154	8	di	di	PROPN
ijtc-237	154	9	indonesia	indonesia	PROPN
ijtc-237	154	10	.	.	PUNCT
ijtc-237	155	1	jakarta	jakarta	PROPN
ijtc-237	155	2	:	:	PUNCT
ijtc-237	155	3	rajawali	rajawali	VERB
ijtc-237	155	4	pers	per	NOUN
ijtc-237	155	5	.	.	PUNCT
ijtc-237	156	1	samudra	samudra	PROPN
ijtc-237	156	2	,	,	PUNCT
ijtc-237	156	3	azhari	azhari	PROPN
ijtc-237	156	4	.	.	PUNCT
ijtc-237	156	5	2015	2015	NUM
ijtc-237	156	6	.	.	PUNCT
ijtc-237	157	1	perpajakan	perpajakan	PROPN
ijtc-237	157	2	di	di	PROPN
ijtc-237	157	3	indonesia	indonesia	PROPN
ijtc-237	157	4	keuangan	keuangan	PROPN
ijtc-237	157	5	,	,	PUNCT
ijtc-237	157	6	pajak	pajak	PROPN
ijtc-237	157	7	dan	dan	PROPN
ijtc-237	157	8	retribusi	retribusi	PROPN
ijtc-237	157	9	daerah	daerah	PROPN
ijtc-237	157	10	.	.	PUNCT
ijtc-237	158	1	jakarta	jakarta	PROPN
ijtc-237	158	2	:	:	PUNCT
ijtc-237	159	1	raja	raja	PROPN
ijtc-237	159	2	grafindo	grafindo	PROPN
ijtc-237	159	3	persada	persada	PROPN
ijtc-237	159	4	.	.	PROPN
ijtc-237	160	1	siagian	siagian	PROPN
ijtc-237	160	2	,	,	PUNCT
ijtc-237	160	3	sondang	sondang	PROPN
ijtc-237	160	4	p	p	PROPN
ijtc-237	160	5	.	.	PUNCT
ijtc-237	161	1	2014	2014	NUM
ijtc-237	161	2	.	.	PUNCT
ijtc-237	162	1	administrasi	administrasi	NOUN
ijtc-237	162	2	pembangunan	pembangunan	PROPN
ijtc-237	162	3	,	,	PUNCT
ijtc-237	162	4	konsep	konsep	PROPN
ijtc-237	162	5	,	,	PUNCT
ijtc-237	162	6	dimensi	dimensi	NOUN
ijtc-237	162	7	dan	dan	PROPN
ijtc-237	162	8	strateginya	strateginya	PROPN
ijtc-237	162	9	,	,	PUNCT
ijtc-237	162	10	jakarta	jakarta	PROPN
ijtc-237	162	11	:	:	PUNCT
ijtc-237	162	12	bumi	bumi	PROPN
ijtc-237	162	13	aksara	aksara	PROPN
ijtc-237	162	14	.	.	PUNCT
ijtc-237	163	1	siagian	siagian	PROPN
ijtc-237	163	2	,	,	PUNCT
ijtc-237	163	3	sondang	sondang	PROPN
ijtc-237	163	4	p	p	PROPN
ijtc-237	163	5	.	.	PUNCT
ijtc-237	164	1	2014	2014	NUM
ijtc-237	164	2	,	,	PUNCT
ijtc-237	164	3	filsafat	filsafat	ADJ
ijtc-237	164	4	administrasi	administrasi	NOUN
ijtc-237	164	5	,	,	PUNCT
ijtc-237	164	6	edisi	edisi	VERB
ijtc-237	164	7	revisi	revisi	NOUN
ijtc-237	164	8	,	,	PUNCT
ijtc-237	164	9	jakarta	jakarta	PROPN
ijtc-237	164	10	bumi	bumi	PROPN
ijtc-237	164	11	aksara	aksara	PROPN
ijtc-237	164	12	.	.	PUNCT
ijtc-237	165	1	silaen	silaen	PROPN
ijtc-237	165	2	,	,	PUNCT
ijtc-237	165	3	sofar	sofar	ADV
ijtc-237	165	4	dan	dan	PROPN
ijtc-237	165	5	widyono	widyono	PROPN
ijtc-237	165	6	.	.	PUNCT
ijtc-237	166	1	2013	2013	NUM
ijtc-237	166	2	.	.	PUNCT
ijtc-237	167	1	metodologi	metodologi	PROPN
ijtc-237	167	2	penelitian	penelitian	PROPN
ijtc-237	167	3	sosial	sosial	PROPN
ijtc-237	167	4	.	.	PUNCT
ijtc-237	168	1	jakarta	jakarta	PROPN
ijtc-237	168	2	:	:	PUNCT
ijtc-237	168	3	in	in	ADP
ijtc-237	168	4	media	medium	NOUN
ijtc-237	168	5	.	.	PUNCT
ijtc-237	169	1	subarsono	subarsono	PROPN
ijtc-237	169	2	.	.	PUNCT
ijtc-237	170	1	ag	ag	PROPN
ijtc-237	170	2	.	.	PROPN
ijtc-237	170	3	2008	2008	NUM
ijtc-237	170	4	.	.	PUNCT
ijtc-237	171	1	analisis	analisis	PROPN
ijtc-237	171	2	kebijakan	kebijakan	PROPN
ijtc-237	171	3	publik	publik	PROPN
ijtc-237	171	4	.	.	PUNCT
ijtc-237	172	1	yogyakarta	yogyakarta	PROPN
ijtc-237	172	2	:	:	PUNCT
ijtc-237	172	3	pustaka	pustaka	ADJ
ijtc-237	172	4	pelajar	pelajar	NOUN
ijtc-237	172	5	.	.	PUNCT
ijtc-237	173	1	sugandi	sugandi	PROPN
ijtc-237	173	2	,	,	PUNCT
ijtc-237	173	3	y.	y.	PROPN
ijtc-237	173	4	s.	s.	PROPN
ijtc-237	173	5	2011	2011	NUM
ijtc-237	173	6	.	.	PUNCT
ijtc-237	174	1	administrasi	administrasi	NOUN
ijtc-237	174	2	publik	publik	PROPN
ijtc-237	174	3	,	,	PUNCT
ijtc-237	174	4	konsep	konsep	PROPN
ijtc-237	174	5	,	,	PUNCT
ijtc-237	174	6	dan	dan	PROPN
ijtc-237	174	7	pembangunn	pembangunn	PROPN
ijtc-237	174	8	di	di	PROPN
ijtc-237	174	9	indonesia	indonesia	PROPN
ijtc-237	174	10	,	,	PUNCT
ijtc-237	174	11	yogyakarta	yogyakarta	PROPN
ijtc-237	174	12	:	:	PUNCT
ijtc-237	174	13	graha	graha	PROPN
ijtc-237	174	14	ilmu	ilmu	PROPN
ijtc-237	174	15	.	.	PUNCT
ijtc-237	175	1	sugianto	sugianto	PROPN
ijtc-237	175	2	,	,	PUNCT
ijtc-237	175	3	2008	2008	NUM
ijtc-237	175	4	.	.	PUNCT
ijtc-237	176	1	pajak	pajak	PROPN
ijtc-237	176	2	dan	dan	PROPN
ijtc-237	176	3	retribusi	retribusi	PROPN
ijtc-237	176	4	daerah	daerah	PROPN
ijtc-237	176	5	,	,	PUNCT
ijtc-237	176	6	jakarta	jakarta	PROPN
ijtc-237	176	7	:	:	PUNCT
ijtc-237	176	8	grasindo	grasindo	PROPN
ijtc-237	176	9	sugiyono	sugiyono	PROPN
ijtc-237	176	10	,	,	PUNCT
ijtc-237	176	11	2013	2013	NUM
ijtc-237	176	12	.	.	PUNCT
ijtc-237	177	1	metode	metode	PROPN
ijtc-237	177	2	penelitian	penelitian	PROPN
ijtc-237	177	3	administrasi	administrasi	PROPN
ijtc-237	177	4	.	.	PUNCT
ijtc-237	178	1	bandung	bandung	PROPN
ijtc-237	178	2	:	:	PUNCT
ijtc-237	178	3	alfabeta	alfabeta	PROPN
ijtc-237	178	4	syafiie	syafiie	PROPN
ijtc-237	178	5	,	,	PUNCT
ijtc-237	178	6	inu	inu	PROPN
ijtc-237	178	7	kencana	kencana	PROPN
ijtc-237	178	8	dan	dan	PROPN
ijtc-237	178	9	welasari	welasari	PROPN
ijtc-237	178	10	.	.	PUNCT
ijtc-237	179	1	2015	2015	NUM
ijtc-237	179	2	.	.	PUNCT
ijtc-237	180	1	ilmu	ilmu	PROPN
ijtc-237	180	2	administrasi	administrasi	NOUN
ijtc-237	180	3	.	.	PUNCT
ijtc-237	181	1	yogyakarta	yogyakarta	PROPN
ijtc-237	181	2	:	:	PUNCT
ijtc-237	181	3	pustaka	pustaka	ADJ
ijtc-237	181	4	pelajar	pelajar	NOUN
ijtc-237	181	5	implementation	implementation	NOUN
ijtc-237	181	6	of	of	ADP
ijtc-237	181	7	earmarking	earmark	VERB
ijtc-237	181	8	tax	tax	NOUN
ijtc-237	181	9	policy	policy	NOUN
ijtc-237	181	10	on	on	ADP
ijtc-237	181	11	motor	motor	NOUN
ijtc-237	181	12	vehicle	vehicle	NOUN
ijtc-237	181	13	taxes	taxis	NOUN
ijtc-237	181	14	in	in	ADP
ijtc-237	181	15	bekasi	bekasi	PROPN
ijtc-237	181	16	city	city	PROPN
ijtc-237	181	17	novlyani	novlyani	PROPN
ijtc-237	181	18	174	174	NUM
ijtc-237	181	19	|	|	ADV
ijtc-237	181	20	ilomata	ilomata	PROPN
ijtc-237	181	21	international	international	ADJ
ijtc-237	181	22	journal	journal	NOUN
ijtc-237	181	23	of	of	ADP
ijtc-237	181	24	tax	tax	PROPN
ijtc-237	181	25	&	&	CCONJ
ijtc-237	181	26	accounting	accounting	PROPN
ijtc-237	181	27	volume	volume	NOUN
ijtc-237	181	28	2	2	NUM
ijtc-237	181	29	issue	issue	NOUN
ijtc-237	181	30	2	2	NUM
ijtc-237	181	31	,	,	PUNCT
ijtc-237	181	32	april	april	PROPN
ijtc-237	181	33	2021	2021	NUM
ijtc-237	181	34	syafri	syafri	ADJ
ijtc-237	181	35	,	,	PUNCT
ijtc-237	181	36	wirman	wirman	NOUN
ijtc-237	181	37	.	.	PUNCT
ijtc-237	182	1	2012	2012	NUM
ijtc-237	182	2	.	.	PUNCT
ijtc-237	183	1	studi	studi	PROPN
ijtc-237	183	2	tentang	tentang	PROPN
ijtc-237	183	3	administrasi	administrasi	PROPN
ijtc-237	183	4	publik	publik	PROPN
ijtc-237	183	5	.	.	PUNCT
ijtc-237	184	1	jatinagor	jatinagor	PROPN
ijtc-237	184	2	:	:	PUNCT
ijtc-237	185	1	erlangga	erlangga	PROPN
ijtc-237	185	2	.	.	PUNCT
ijtc-237	185	3	sebayang	sebayang	PROPN
ijtc-237	185	4	,	,	PUNCT
ijtc-237	185	5	karolina	karolina	PROPN
ijtc-237	185	6	br	br	PROPN
ijtc-237	185	7	dan	dan	PROPN
ijtc-237	185	8	rina	rina	PROPN
ijtc-237	185	9	tri	tri	PROPN
ijtc-237	185	10	setiasih	setiasih	PROPN
ijtc-237	185	11	.	.	PROPN
ijtc-237	185	12	2018	2018	NUM
ijtc-237	185	13	.	.	PUNCT
ijtc-237	186	1	analisis	analisis	PROPN
ijtc-237	186	2	kebijakan	kebijakan	PROPN
ijtc-237	186	3	earmarked	earmark	VERB
ijtc-237	186	4	tax	tax	NOUN
ijtc-237	186	5	atas	ata	NOUN
ijtc-237	186	6	pajak	pajak	ADV
ijtc-237	186	7	kendaraan	kendaraan	PROPN
ijtc-237	186	8	bermotor	bermotor	PROPN
ijtc-237	186	9	sebagai	sebagai	PROPN
ijtc-237	186	10	upaya	upaya	PROPN
ijtc-237	186	11	peningkatan	peningkatan	PROPN
ijtc-237	186	12	pelayanan	pelayanan	PROPN
ijtc-237	186	13	publik	publik	NOUN
ijtc-237	186	14	(	(	PUNCT
ijtc-237	186	15	pembangunan	pembangunan	PROPN
ijtc-237	186	16	dan	dan	PROPN
ijtc-237	186	17	pemeliharaan	pemeliharaan	PROPN
ijtc-237	186	18	jalan	jalan	PROPN
ijtc-237	186	19	)	)	PUNCT
ijtc-237	186	20	di	di	PROPN
ijtc-237	186	21	provinsi	provinsi	PROPN
ijtc-237	186	22	jawa	jawa	PROPN
ijtc-237	186	23	tengah	tengah	PROPN
ijtc-237	186	24	.	.	PUNCT
ijtc-237	187	1	analysis	analysis	NOUN
ijtc-237	187	2	journal	journal	NOUN
ijtc-237	187	3	7	7	NUM
ijtc-237	187	4	(	(	PUNCT
ijtc-237	187	5	1	1	NUM
ijtc-237	187	6	)	)	PUNCT
ijtc-237	187	7	,	,	PUNCT
ijtc-237	187	8	fakultas	fakulta	VERB
ijtc-237	187	9	ekonomi	ekonomi	PROPN
ijtc-237	187	10	,	,	PUNCT
ijtc-237	187	11	universitas	universitas	PROPN
ijtc-237	187	12	negeri	negeri	PROPN
ijtc-237	187	13	semarang	semarang	PROPN
ijtc-237	187	14	(	(	PUNCT
ijtc-237	187	15	economics	economics	NOUN
ijtc-237	187	16	development	development	NOUN
ijtc-237	187	17	tahun	tahun	PROPN
ijtc-237	187	18	2018	2018	NUM
ijtc-237	187	19	)	)	PUNCT
ijtc-237	187	20	tax	tax	PROPN
ijtc-237	187	21	di	di	X
ijtc-237	187	22	indonesia	indonesia	PROPN
ijtc-237	187	23	.	.	PROPN
ijtc-237	187	24	http://www.fiskal.depkeu.go.id/2010/m/edef-kontenviewmobile.asp?id=20131028104645787550783	http://www.fiskal.depkeu.go.id/2010/m/edef-kontenviewmobile.asp?id=20131028104645787550783	PROPN
ijtc-237	187	25	.	.	PUNCT
ijtc-237	188	1	diakses	diakse	VERB
ijtc-237	188	2	16	16	NUM
ijtc-237	188	3	maret	maret	PROPN
ijtc-237	188	4	2019	2019	NUM
ijtc-237	188	5	.	.	PUNCT
ijtc-237	189	1	http://www1.jabarprov.go.id/index.php/pages/id/1062	http://www1.jabarprov.go.id/index.php/pages/id/1062	PROPN
ijtc-237	189	2	.	.	PROPN
ijtc-237	189	3	diakses	diakse	VERB
ijtc-237	189	4	tanggal	tanggal	PROPN
ijtc-237	189	5	11	11	NUM
ijtc-237	189	6	juni	juni	NOUN
ijtc-237	189	7	2019	2019	NUM
ijtc-237	189	8	.	.	PUNCT
ijtc-237	190	1	undang	undang	PROPN
ijtc-237	190	2	-	-	PUNCT
ijtc-237	190	3	undang	undang	PROPN
ijtc-237	191	1	no	no	DET
ijtc-237	191	2	28	28	NUM
ijtc-237	191	3	tahun	tahun	PROPN
ijtc-237	191	4	2009	2009	NUM
ijtc-237	191	5	tentang	tentang	PROPN
ijtc-237	191	6	pajak	pajak	PROPN
ijtc-237	191	7	daerah	daerah	PROPN
ijtc-237	191	8	dan	dan	PROPN
ijtc-237	191	9	retribusi	retribusi	PROPN
ijtc-237	191	10	daerah	daerah	PROPN