id	sid	tid	token	lemma	pos
ijtc-285	1	1	the	the	DET
ijtc-285	1	2	illomata	illomata	PROPN
ijtc-285	1	3	international	international	PROPN
ijtc-285	1	4	journal	journal	PROPN
ijtc-285	1	5	of	of	ADP
ijtc-285	1	6	management	management	NOUN
ijtc-285	1	7	ilomata	ilomata	PROPN
ijtc-285	1	8	international	international	ADJ
ijtc-285	1	9	journal	journal	NOUN
ijtc-285	1	10	of	of	ADP
ijtc-285	1	11	tax	tax	PROPN
ijtc-285	1	12	&	&	CCONJ
ijtc-285	1	13	accounting	accounting	PROPN
ijtc-285	1	14	(	(	PUNCT
ijtc-285	1	15	ijtc	ijtc	PROPN
ijtc-285	1	16	)	)	PUNCT
ijtc-285	1	17	p	p	X
ijtc-285	1	18	-	-	PUNCT
ijtc-285	1	19	issn	issn	NOUN
ijtc-285	1	20	:	:	PUNCT
ijtc-285	1	21	2714	2714	NUM
ijtc-285	1	22	-	-	SYM
ijtc-285	1	23	9838	9838	NUM
ijtc-285	1	24	;	;	PUNCT
ijtc-285	1	25	e	e	X
ijtc-285	1	26	-	-	PUNCT
ijtc-285	1	27	issn	issn	NOUN
ijtc-285	1	28	:	:	PUNCT
ijtc-285	1	29	2714	2714	NUM
ijtc-285	1	30	-	-	SYM
ijtc-285	1	31	9846	9846	NUM
ijtc-285	1	32	volume	volume	NOUN
ijtc-285	1	33	2	2	NUM
ijtc-285	1	34	,	,	PUNCT
ijtc-285	1	35	number	number	NOUN
ijtc-285	1	36	3	3	NUM
ijtc-285	1	37	july	july	PROPN
ijtc-285	1	38	2021	2021	NUM
ijtc-285	1	39	page	page	NOUN
ijtc-285	1	40	no	no	NOUN
ijtc-285	1	41	.	.	PUNCT
ijtc-285	2	1	209	209	NUM
ijtc-285	2	2	-	-	SYM
ijtc-285	2	3	221	221	NUM
ijtc-285	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-285	2	5	209	209	NUM
ijtc-285	2	6	|	|	ADV
ijtc-285	2	7	ilomata	ilomata	NOUN
ijtc-285	2	8	international	international	ADJ
ijtc-285	2	9	journal	journal	NOUN
ijtc-285	2	10	of	of	ADP
ijtc-285	2	11	tax	tax	PROPN
ijtc-285	2	12	&	&	CCONJ
ijtc-285	2	13	accounting	accounting	PROPN
ijtc-285	2	14	volume	volume	NOUN
ijtc-285	2	15	2	2	NUM
ijtc-285	2	16	number	number	NOUN
ijtc-285	2	17	3	3	NUM
ijtc-285	2	18	,	,	PUNCT
ijtc-285	2	19	july	july	PROPN
ijtc-285	2	20	2021	2021	NUM
ijtc-285	2	21	digital	digital	ADJ
ijtc-285	2	22	transformation	transformation	NOUN
ijtc-285	2	23	of	of	ADP
ijtc-285	2	24	self	self	NOUN
ijtc-285	2	25	assessment	assessment	NOUN
ijtc-285	2	26	system	system	NOUN
ijtc-285	2	27	on	on	ADP
ijtc-285	2	28	final	final	ADJ
ijtc-285	2	29	income	income	NOUN
ijtc-285	2	30	tax	tax	NOUN
ijtc-285	2	31	in	in	ADP
ijtc-285	2	32	small	small	PROPN
ijtc-285	2	33	micro	micro	PROPN
ijtc-285	2	34	business	business	NOUN
ijtc-285	2	35	and	and	CCONJ
ijtc-285	2	36	medium	medium	NOUN
ijtc-285	2	37	at	at	ADP
ijtc-285	2	38	pratama	pratama	NOUN
ijtc-285	2	39	tax	tax	NOUN
ijtc-285	2	40	office	office	NOUN
ijtc-285	2	41	of	of	ADP
ijtc-285	2	42	west	west	PROPN
ijtc-285	2	43	bekasi	bekasi	PROPN
ijtc-285	2	44	dwikora	dwikora	VERB
ijtc-285	2	45	harjo1	harjo1	PROPN
ijtc-285	2	46	*	*	PUNCT
ijtc-285	2	47	,	,	PUNCT
ijtc-285	2	48	novianita	novianita	PROPN
ijtc-285	2	49	rulandari2	rulandari2	PROPN
ijtc-285	2	50	,	,	PUNCT
ijtc-285	2	51	aprilia	aprilia	PROPN
ijtc-285	2	52	alfani3	alfani3	PROPN
ijtc-285	2	53	,	,	PUNCT
ijtc-285	2	54	raveedhan	raveedhan	PROPN
ijtc-285	2	55	syachlin4	syachlin4	NOUN
ijtc-285	2	56	1234administrasi	1234administrasi	NUM
ijtc-285	2	57	publik	publik	NOUN
ijtc-285	2	58	,	,	PUNCT
ijtc-285	2	59	institut	institut	PROPN
ijtc-285	2	60	ilmu	ilmu	PROPN
ijtc-285	2	61	sosial	sosial	PROPN
ijtc-285	2	62	dan	dan	PROPN
ijtc-285	2	63	manajemen	manajemen	PROPN
ijtc-285	2	64	stiami	stiami	NOUN
ijtc-285	2	65	correspondent	correspondent	NOUN
ijtc-285	2	66	:	:	PUNCT
ijtc-285	3	1	novianitarulandari@gmail.com	novianitarulandari@gmail.com	PROPN
ijtc-285	3	2	submitted	submit	VERB
ijtc-285	3	3	:	:	PUNCT
ijtc-285	3	4	june	june	PROPN
ijtc-285	3	5	22	22	NUM
ijtc-285	3	6	,	,	PUNCT
ijtc-285	3	7	2021	2021	NUM
ijtc-285	3	8	revised	revise	VERB
ijtc-285	3	9	:	:	PUNCT
ijtc-285	3	10	july	july	PROPN
ijtc-285	3	11	15	15	NUM
ijtc-285	3	12	,	,	PUNCT
ijtc-285	3	13	2021	2021	NUM
ijtc-285	3	14	published	publish	VERB
ijtc-285	3	15	:	:	PUNCT
ijtc-285	3	16	july	july	PROPN
ijtc-285	3	17	31	31	NUM
ijtc-285	3	18	,	,	PUNCT
ijtc-285	3	19	2021	2021	NUM
ijtc-285	3	20	abstract	abstract	VERB
ijtc-285	3	21	the	the	DET
ijtc-285	3	22	phenomenon	phenomenon	NOUN
ijtc-285	3	23	in	in	ADP
ijtc-285	3	24	this	this	DET
ijtc-285	3	25	study	study	NOUN
ijtc-285	3	26	is	be	AUX
ijtc-285	3	27	related	relate	VERB
ijtc-285	3	28	to	to	ADP
ijtc-285	3	29	the	the	DET
ijtc-285	3	30	self	self	NOUN
ijtc-285	3	31	-	-	PUNCT
ijtc-285	3	32	assessment	assessment	NOUN
ijtc-285	3	33	system	system	NOUN
ijtc-285	3	34	for	for	ADP
ijtc-285	3	35	taxpayers	taxpayer	NOUN
ijtc-285	3	36	in	in	ADP
ijtc-285	3	37	the	the	DET
ijtc-285	3	38	context	context	NOUN
ijtc-285	3	39	of	of	ADP
ijtc-285	3	40	the	the	DET
ijtc-285	3	41	government	government	NOUN
ijtc-285	3	42	regulation	regulation	NOUN
ijtc-285	3	43	number	number	NOUN
ijtc-285	3	44	23	23	NUM
ijtc-285	3	45	of	of	ADP
ijtc-285	3	46	2018	2018	NUM
ijtc-285	3	47	implementation	implementation	NOUN
ijtc-285	3	48	,	,	PUNCT
ijtc-285	3	49	where	where	SCONJ
ijtc-285	3	50	many	many	ADJ
ijtc-285	3	51	micro	micro	NOUN
ijtc-285	3	52	,	,	PUNCT
ijtc-285	3	53	small	small	ADJ
ijtc-285	3	54	,	,	PUNCT
ijtc-285	3	55	and	and	CCONJ
ijtc-285	3	56	medium	medium	ADJ
ijtc-285	3	57	enterprises	enterprise	NOUN
ijtc-285	3	58	(	(	PUNCT
ijtc-285	3	59	msmes	msme	NOUN
ijtc-285	3	60	)	)	PUNCT
ijtc-285	3	61	do	do	AUX
ijtc-285	3	62	not	not	PART
ijtc-285	3	63	understand	understand	VERB
ijtc-285	3	64	tax	tax	NOUN
ijtc-285	3	65	administration	administration	NOUN
ijtc-285	3	66	and	and	CCONJ
ijtc-285	3	67	consider	consider	VERB
ijtc-285	3	68	taxation	taxation	NOUN
ijtc-285	3	69	obligations	obligation	NOUN
ijtc-285	3	70	to	to	PART
ijtc-285	3	71	be	be	AUX
ijtc-285	3	72	complicated	complicate	VERB
ijtc-285	3	73	.	.	PUNCT
ijtc-285	4	1	the	the	DET
ijtc-285	4	2	purpose	purpose	NOUN
ijtc-285	4	3	of	of	ADP
ijtc-285	4	4	this	this	DET
ijtc-285	4	5	study	study	NOUN
ijtc-285	4	6	is	be	AUX
ijtc-285	4	7	to	to	PART
ijtc-285	4	8	find	find	VERB
ijtc-285	4	9	out	out	ADP
ijtc-285	4	10	and	and	CCONJ
ijtc-285	4	11	analyze	analyze	VERB
ijtc-285	4	12	the	the	DET
ijtc-285	4	13	selfassessment	selfassessment	NOUN
ijtc-285	4	14	system	system	NOUN
ijtc-285	4	15	for	for	ADP
ijtc-285	4	16	final	final	ADJ
ijtc-285	4	17	tax	tax	NOUN
ijtc-285	4	18	income	income	NOUN
ijtc-285	4	19	on	on	ADP
ijtc-285	4	20	msmes	msme	NOUN
ijtc-285	4	21	at	at	ADP
ijtc-285	4	22	the	the	DET
ijtc-285	4	23	pratama	pratama	NOUN
ijtc-285	4	24	tax	tax	NOUN
ijtc-285	4	25	office	office	NOUN
ijtc-285	4	26	of	of	ADP
ijtc-285	4	27	west	west	PROPN
ijtc-285	4	28	bekasi	bekasi	PROPN
ijtc-285	4	29	in	in	ADP
ijtc-285	4	30	2018	2018	NUM
ijtc-285	4	31	-	-	SYM
ijtc-285	4	32	2020	2020	NUM
ijtc-285	4	33	along	along	ADP
ijtc-285	4	34	with	with	ADP
ijtc-285	4	35	the	the	DET
ijtc-285	4	36	obstacles	obstacle	NOUN
ijtc-285	4	37	and	and	CCONJ
ijtc-285	4	38	efforts	effort	NOUN
ijtc-285	4	39	made	make	VERB
ijtc-285	4	40	by	by	ADP
ijtc-285	4	41	the	the	DET
ijtc-285	4	42	tax	tax	NOUN
ijtc-285	4	43	office	office	NOUN
ijtc-285	4	44	regarding	regard	VERB
ijtc-285	4	45	the	the	DET
ijtc-285	4	46	self	self	NOUN
ijtc-285	4	47	-	-	PUNCT
ijtc-285	4	48	assessment	assessment	NOUN
ijtc-285	4	49	system	system	NOUN
ijtc-285	4	50	.	.	PUNCT
ijtc-285	5	1	this	this	DET
ijtc-285	5	2	research	research	NOUN
ijtc-285	5	3	is	be	AUX
ijtc-285	5	4	descriptive	descriptive	ADJ
ijtc-285	5	5	research	research	NOUN
ijtc-285	5	6	with	with	ADP
ijtc-285	5	7	a	a	DET
ijtc-285	5	8	qualitative	qualitative	ADJ
ijtc-285	5	9	approach	approach	NOUN
ijtc-285	5	10	.	.	PUNCT
ijtc-285	6	1	data	datum	NOUN
ijtc-285	6	2	analysis	analysis	NOUN
ijtc-285	6	3	was	be	AUX
ijtc-285	6	4	carried	carry	VERB
ijtc-285	6	5	out	out	ADP
ijtc-285	6	6	using	use	VERB
ijtc-285	6	7	qualitative	qualitative	ADJ
ijtc-285	6	8	methods	method	NOUN
ijtc-285	6	9	.	.	PUNCT
ijtc-285	7	1	the	the	DET
ijtc-285	7	2	results	result	NOUN
ijtc-285	7	3	of	of	ADP
ijtc-285	7	4	this	this	DET
ijtc-285	7	5	study	study	NOUN
ijtc-285	7	6	indicate	indicate	VERB
ijtc-285	7	7	that	that	SCONJ
ijtc-285	7	8	the	the	DET
ijtc-285	7	9	implementation	implementation	NOUN
ijtc-285	7	10	of	of	ADP
ijtc-285	7	11	government	government	NOUN
ijtc-285	7	12	regulation	regulation	NOUN
ijtc-285	7	13	number	number	NOUN
ijtc-285	7	14	23	23	NUM
ijtc-285	7	15	of	of	ADP
ijtc-285	7	16	2018	2018	NUM
ijtc-285	7	17	regarding	regard	VERB
ijtc-285	7	18	the	the	DET
ijtc-285	7	19	self	self	NOUN
ijtc-285	7	20	-	-	PUNCT
ijtc-285	7	21	assessment	assessment	NOUN
ijtc-285	7	22	system	system	NOUN
ijtc-285	7	23	has	have	AUX
ijtc-285	7	24	not	not	PART
ijtc-285	7	25	fully	fully	ADV
ijtc-285	7	26	run	run	VERB
ijtc-285	7	27	as	as	SCONJ
ijtc-285	7	28	expected	expect	VERB
ijtc-285	7	29	.	.	PUNCT
ijtc-285	8	1	in	in	ADP
ijtc-285	8	2	terms	term	NOUN
ijtc-285	8	3	of	of	ADP
ijtc-285	8	4	registration	registration	NOUN
ijtc-285	8	5	and	and	CCONJ
ijtc-285	8	6	reporting	reporting	NOUN
ijtc-285	8	7	,	,	PUNCT
ijtc-285	8	8	taxpayers	taxpayer	NOUN
ijtc-285	8	9	have	have	AUX
ijtc-285	8	10	complied	comply	VERB
ijtc-285	8	11	with	with	ADP
ijtc-285	8	12	these	these	DET
ijtc-285	8	13	regulations	regulation	NOUN
ijtc-285	8	14	,	,	PUNCT
ijtc-285	8	15	but	but	CCONJ
ijtc-285	8	16	in	in	ADP
ijtc-285	8	17	calculating	calculate	VERB
ijtc-285	8	18	and	and	CCONJ
ijtc-285	8	19	paying	pay	VERB
ijtc-285	8	20	their	their	PRON
ijtc-285	8	21	taxes	taxis	NOUN
ijtc-285	8	22	they	they	PRON
ijtc-285	8	23	have	have	AUX
ijtc-285	8	24	not	not	PART
ijtc-285	8	25	fully	fully	ADV
ijtc-285	8	26	complied	comply	VERB
ijtc-285	8	27	with	with	ADP
ijtc-285	8	28	the	the	DET
ijtc-285	8	29	rules	rule	NOUN
ijtc-285	8	30	.	.	PUNCT
ijtc-285	9	1	the	the	DET
ijtc-285	9	2	obstacles	obstacle	NOUN
ijtc-285	9	3	include	include	VERB
ijtc-285	9	4	msmes	msme	NOUN
ijtc-285	9	5	who	who	PRON
ijtc-285	9	6	are	be	AUX
ijtc-285	9	7	still	still	ADV
ijtc-285	9	8	unfamiliar	unfamiliar	ADJ
ijtc-285	9	9	with	with	ADP
ijtc-285	9	10	taxes	taxis	NOUN
ijtc-285	9	11	and	and	CCONJ
ijtc-285	9	12	do	do	AUX
ijtc-285	9	13	not	not	PART
ijtc-285	9	14	understand	understand	VERB
ijtc-285	9	15	it	it	PRON
ijtc-285	9	16	,	,	PUNCT
ijtc-285	9	17	regulators	regulator	NOUN
ijtc-285	9	18	who	who	PRON
ijtc-285	9	19	are	be	AUX
ijtc-285	9	20	still	still	ADV
ijtc-285	9	21	having	have	VERB
ijtc-285	9	22	trouble	trouble	NOUN
ijtc-285	9	23	supervising	supervise	VERB
ijtc-285	9	24	the	the	DET
ijtc-285	9	25	taxation	taxation	NOUN
ijtc-285	9	26	activities	activity	NOUN
ijtc-285	9	27	of	of	ADP
ijtc-285	9	28	taxpayers	taxpayer	NOUN
ijtc-285	9	29	,	,	PUNCT
ijtc-285	9	30	and	and	CCONJ
ijtc-285	9	31	the	the	DET
ijtc-285	9	32	lack	lack	NOUN
ijtc-285	9	33	of	of	ADP
ijtc-285	9	34	tax	tax	NOUN
ijtc-285	9	35	dissemination	dissemination	NOUN
ijtc-285	9	36	and	and	CCONJ
ijtc-285	9	37	counseling	counseling	NOUN
ijtc-285	9	38	.	.	PUNCT
ijtc-285	10	1	as	as	ADP
ijtc-285	10	2	a	a	DET
ijtc-285	10	3	result	result	NOUN
ijtc-285	10	4	,	,	PUNCT
ijtc-285	10	5	the	the	DET
ijtc-285	10	6	msme	msme	NOUN
ijtc-285	10	7	tax	tax	NOUN
ijtc-285	10	8	contribution	contribution	NOUN
ijtc-285	10	9	has	have	AUX
ijtc-285	10	10	decreased	decrease	VERB
ijtc-285	10	11	during	during	ADP
ijtc-285	10	12	3	3	NUM
ijtc-285	10	13	years	year	NOUN
ijtc-285	10	14	due	due	ADP
ijtc-285	10	15	to	to	ADP
ijtc-285	10	16	the	the	DET
ijtc-285	10	17	decline	decline	NOUN
ijtc-285	10	18	in	in	ADP
ijtc-285	10	19	the	the	DET
ijtc-285	10	20	msme	msme	NOUN
ijtc-285	10	21	tax	tax	NOUN
ijtc-285	10	22	rate	rate	NOUN
ijtc-285	10	23	.	.	PUNCT
ijtc-285	11	1	the	the	DET
ijtc-285	11	2	average	average	ADJ
ijtc-285	11	3	contribution	contribution	NOUN
ijtc-285	11	4	of	of	ADP
ijtc-285	11	5	msme	msme	NOUN
ijtc-285	11	6	tax	tax	NOUN
ijtc-285	11	7	revenue	revenue	NOUN
ijtc-285	11	8	at	at	ADP
ijtc-285	11	9	the	the	DET
ijtc-285	11	10	primary	primary	ADJ
ijtc-285	11	11	tax	tax	NOUN
ijtc-285	11	12	office	office	NOUN
ijtc-285	11	13	of	of	ADP
ijtc-285	11	14	west	west	PROPN
ijtc-285	11	15	bekasi	bekasi	PROPN
ijtc-285	11	16	is	be	AUX
ijtc-285	11	17	8.77	8.77	NUM
ijtc-285	11	18	%	%	NOUN
ijtc-285	11	19	of	of	ADP
ijtc-285	11	20	final	final	ADJ
ijtc-285	11	21	income	income	NOUN
ijtc-285	11	22	tax	tax	NOUN
ijtc-285	11	23	receipts	receipt	NOUN
ijtc-285	11	24	.	.	PUNCT
ijtc-285	12	1	keywords	keyword	NOUN
ijtc-285	12	2	:	:	PUNCT
ijtc-285	12	3	final	final	ADJ
ijtc-285	12	4	income	income	NOUN
ijtc-285	12	5	tax	tax	NOUN
ijtc-285	12	6	,	,	PUNCT
ijtc-285	12	7	msme	msme	NOUN
ijtc-285	12	8	,	,	PUNCT
ijtc-285	12	9	self	self	NOUN
ijtc-285	12	10	-	-	PUNCT
ijtc-285	12	11	assessment	assessment	NOUN
ijtc-285	12	12	system	system	NOUN
ijtc-285	12	13	introduction	introduction	NOUN
ijtc-285	12	14	economic	economic	ADJ
ijtc-285	12	15	development	development	NOUN
ijtc-285	12	16	becomes	become	VERB
ijtc-285	12	17	the	the	DET
ijtc-285	12	18	most	most	ADV
ijtc-285	12	19	important	important	ADJ
ijtc-285	12	20	thing	thing	NOUN
ijtc-285	12	21	in	in	ADP
ijtc-285	12	22	a	a	DET
ijtc-285	12	23	country	country	NOUN
ijtc-285	12	24	,	,	PUNCT
ijtc-285	12	25	one	one	NUM
ijtc-285	12	26	of	of	ADP
ijtc-285	12	27	them	they	PRON
ijtc-285	12	28	comes	come	VERB
ijtc-285	12	29	from	from	ADP
ijtc-285	12	30	taxes	taxis	NOUN
ijtc-285	12	31	.	.	PUNCT
ijtc-285	13	1	in	in	ADP
ijtc-285	13	2	2020	2020	NUM
ijtc-285	13	3	of	of	ADP
ijtc-285	13	4	apbn	apbn	ADJ
ijtc-285	13	5	(	(	PUNCT
ijtc-285	13	6	state	state	NOUN
ijtc-285	13	7	budget	budget	NOUN
ijtc-285	13	8	)	)	PUNCT
ijtc-285	13	9	,	,	PUNCT
ijtc-285	13	10	state	state	NOUN
ijtc-285	13	11	revenues	revenue	NOUN
ijtc-285	13	12	amounted	amount	VERB
ijtc-285	13	13	to	to	ADP
ijtc-285	13	14	2,233.2	2,233.2	NUM
ijtc-285	13	15	trillion	trillion	NUM
ijtc-285	13	16	,	,	PUNCT
ijtc-285	13	17	the	the	DET
ijtc-285	13	18	biggest	big	ADJ
ijtc-285	13	19	contribution	contribution	NOUN
ijtc-285	13	20	of	of	ADP
ijtc-285	13	21	revenue	revenue	NOUN
ijtc-285	13	22	from	from	ADP
ijtc-285	13	23	the	the	DET
ijtc-285	13	24	taxation	taxation	NOUN
ijtc-285	13	25	sector	sector	NOUN
ijtc-285	13	26	,	,	PUNCT
ijtc-285	13	27	which	which	PRON
ijtc-285	13	28	contributed	contribute	VERB
ijtc-285	13	29	91.33	91.33	NUM
ijtc-285	13	30	%	%	NOUN
ijtc-285	13	31	of	of	ADP
ijtc-285	13	32	the	the	DET
ijtc-285	13	33	total	total	ADJ
ijtc-285	13	34	2020	2020	NUM
ijtc-285	13	35	apbn	apbn	ADJ
ijtc-285	13	36	target	target	NOUN
ijtc-285	13	37	based	base	VERB
ijtc-285	13	38	on	on	ADP
ijtc-285	13	39	presidential	presidential	ADJ
ijtc-285	13	40	regulation	regulation	NOUN
ijtc-285	13	41	number	number	NOUN
ijtc-285	13	42	72	72	NUM
ijtc-285	13	43	of	of	ADP
ijtc-285	13	44	2020	2020	NUM
ijtc-285	13	45	and	and	CCONJ
ijtc-285	13	46	the	the	DET
ijtc-285	13	47	rest	rest	NOUN
ijtc-285	13	48	from	from	ADP
ijtc-285	13	49	pnbp	pnbp	NOUN
ijtc-285	13	50	(	(	PUNCT
ijtc-285	13	51	administration	administration	NOUN
ijtc-285	13	52	of	of	ADP
ijtc-285	13	53	non	non	ADJ
ijtc-285	13	54	-	-	ADJ
ijtc-285	13	55	tax	tax	ADJ
ijtc-285	13	56	state	state	NOUN
ijtc-285	13	57	revenue	revenue	NOUN
ijtc-285	13	58	)	)	PUNCT
ijtc-285	13	59	and	and	CCONJ
ijtc-285	13	60	grants	grant	NOUN
ijtc-285	13	61	.	.	PUNCT
ijtc-285	14	1	its	its	PRON
ijtc-285	14	2	contribution	contribution	NOUN
ijtc-285	14	3	to	to	ADP
ijtc-285	14	4	state	state	NOUN
ijtc-285	14	5	revenue	revenue	NOUN
ijtc-285	14	6	becomes	become	VERB
ijtc-285	14	7	the	the	DET
ijtc-285	14	8	main	main	ADJ
ijtc-285	14	9	pillar	pillar	NOUN
ijtc-285	14	10	because	because	SCONJ
ijtc-285	14	11	taxes	taxis	NOUN
ijtc-285	14	12	are	be	AUX
ijtc-285	14	13	a	a	DET
ijtc-285	14	14	source	source	NOUN
ijtc-285	14	15	of	of	ADP
ijtc-285	14	16	state	state	NOUN
ijtc-285	14	17	income	income	NOUN
ijtc-285	14	18	to	to	PART
ijtc-285	14	19	finance	finance	VERB
ijtc-285	14	20	all	all	DET
ijtc-285	14	21	state	state	NOUN
ijtc-285	14	22	expenditures	expenditure	NOUN
ijtc-285	14	23	,	,	PUNCT
ijtc-285	14	24	including	include	VERB
ijtc-285	14	25	development	development	NOUN
ijtc-285	14	26	expenditure	expenditure	NOUN
ijtc-285	14	27	,	,	PUNCT
ijtc-285	14	28	personnel	personnel	NOUN
ijtc-285	14	29	expenditure	expenditure	NOUN
ijtc-285	14	30	,	,	PUNCT
ijtc-285	14	31	and	and	CCONJ
ijtc-285	14	32	other	other	ADJ
ijtc-285	14	33	financings	financing	NOUN
ijtc-285	14	34	.	.	PUNCT
ijtc-285	15	1	tax	tax	NOUN
ijtc-285	15	2	revenue	revenue	NOUN
ijtc-285	15	3	realization	realization	NOUN
ijtc-285	15	4	is	be	AUX
ijtc-285	15	5	the	the	DET
ijtc-285	15	6	amount	amount	NOUN
ijtc-285	15	7	of	of	ADP
ijtc-285	15	8	net	net	ADJ
ijtc-285	15	9	tax	tax	NOUN
ijtc-285	15	10	revenue	revenue	NOUN
ijtc-285	15	11	on	on	ADP
ijtc-285	15	12	the	the	DET
ijtc-285	15	13	tax	tax	NOUN
ijtc-285	15	14	revenue	revenue	NOUN
ijtc-285	15	15	target	target	NOUN
ijtc-285	15	16	.	.	PUNCT
ijtc-285	16	1	nowadays	nowadays	ADV
ijtc-285	16	2	,	,	PUNCT
ijtc-285	16	3	umkm	umkm	ADJ
ijtc-285	16	4	(	(	PUNCT
ijtc-285	16	5	micro	micro	ADJ
ijtc-285	16	6	small	small	ADJ
ijtc-285	16	7	and	and	CCONJ
ijtc-285	16	8	medium	medium	ADJ
ijtc-285	16	9	enterprise	enterprise	NOUN
ijtc-285	16	10	/	/	SYM
ijtc-285	16	11	msme	msme	NOUN
ijtc-285	16	12	)	)	PUNCT
ijtc-285	16	13	can	can	AUX
ijtc-285	16	14	contribute	contribute	VERB
ijtc-285	16	15	to	to	ADP
ijtc-285	16	16	the	the	DET
ijtc-285	16	17	indonesian	indonesian	ADJ
ijtc-285	16	18	economy	economy	NOUN
ijtc-285	16	19	in	in	ADP
ijtc-285	16	20	terms	term	NOUN
ijtc-285	16	21	of	of	ADP
ijtc-285	16	22	contributing	contribute	VERB
ijtc-285	16	23	to	to	ADP
ijtc-285	16	24	gross	gross	ADJ
ijtc-285	16	25	domestic	domestic	ADJ
ijtc-285	16	26	product	product	NOUN
ijtc-285	16	27	.	.	PUNCT
ijtc-285	17	1	in	in	ADP
ijtc-285	17	2	2018	2018	NUM
ijtc-285	17	3	,	,	PUNCT
ijtc-285	17	4	the	the	DET
ijtc-285	17	5	contribution	contribution	NOUN
ijtc-285	17	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-285	17	7	mailto:novianitarulandari@gmail.com	mailto:novianitarulandari@gmail.com	X
ijtc-285	17	8	digital	digital	ADJ
ijtc-285	17	9	transformation	transformation	NOUN
ijtc-285	17	10	of	of	ADP
ijtc-285	17	11	self	self	NOUN
ijtc-285	17	12	assessment	assessment	NOUN
ijtc-285	17	13	system	system	NOUN
ijtc-285	17	14	on	on	ADP
ijtc-285	17	15	final	final	ADJ
ijtc-285	17	16	income	income	NOUN
ijtc-285	17	17	tax	tax	NOUN
ijtc-285	17	18	in	in	ADP
ijtc-285	17	19	small	small	PROPN
ijtc-285	17	20	micro	micro	PROPN
ijtc-285	17	21	business	business	NOUN
ijtc-285	17	22	and	and	CCONJ
ijtc-285	17	23	medium	medium	NOUN
ijtc-285	17	24	at	at	ADP
ijtc-285	17	25	pratama	pratama	NOUN
ijtc-285	17	26	tax	tax	NOUN
ijtc-285	17	27	office	office	NOUN
ijtc-285	17	28	of	of	ADP
ijtc-285	17	29	west	west	PROPN
ijtc-285	17	30	bekasi	bekasi	PROPN
ijtc-285	17	31	dwikora	dwikora	PROPN
ijtc-285	17	32	harjo	harjo	PROPN
ijtc-285	17	33	,	,	PUNCT
ijtc-285	17	34	novianita	novianita	NOUN
ijtc-285	17	35	rulandari	rulandari	PROPN
ijtc-285	17	36	,	,	PUNCT
ijtc-285	17	37	aprilia	aprilia	PROPN
ijtc-285	17	38	alfani	alfani	PROPN
ijtc-285	17	39	,	,	PUNCT
ijtc-285	17	40	raveedhan	raveedhan	PROPN
ijtc-285	17	41	syachlin	syachlin	PROPN
ijtc-285	17	42	210	210	NUM
ijtc-285	17	43	|	|	ADV
ijtc-285	17	44	ilomata	ilomata	VERB
ijtc-285	17	45	international	international	ADJ
ijtc-285	17	46	journal	journal	NOUN
ijtc-285	17	47	of	of	ADP
ijtc-285	17	48	tax	tax	PROPN
ijtc-285	17	49	&	&	CCONJ
ijtc-285	17	50	accounting	accounting	PROPN
ijtc-285	17	51	volume	volume	NOUN
ijtc-285	17	52	2	2	NUM
ijtc-285	17	53	number	number	NOUN
ijtc-285	17	54	3	3	NUM
ijtc-285	17	55	,	,	PUNCT
ijtc-285	17	56	july	july	PROPN
ijtc-285	17	57	2021	2021	NUM
ijtc-285	17	58	of	of	ADP
ijtc-285	17	59	umkm	umkm	ADJ
ijtc-285	17	60	(	(	PUNCT
ijtc-285	17	61	micro	micro	ADJ
ijtc-285	17	62	small	small	ADJ
ijtc-285	17	63	and	and	CCONJ
ijtc-285	17	64	medium	medium	ADJ
ijtc-285	17	65	enterprise	enterprise	NOUN
ijtc-285	17	66	/	/	SYM
ijtc-285	17	67	msme	msme	NOUN
ijtc-285	17	68	)	)	PUNCT
ijtc-285	17	69	to	to	ADP
ijtc-285	17	70	the	the	DET
ijtc-285	17	71	national	national	ADJ
ijtc-285	17	72	gross	gross	ADJ
ijtc-285	17	73	domestic	domestic	ADJ
ijtc-285	17	74	product	product	NOUN
ijtc-285	17	75	(	(	PUNCT
ijtc-285	17	76	gdp	gdp	NOUN
ijtc-285	17	77	)	)	PUNCT
ijtc-285	17	78	reached	reach	VERB
ijtc-285	17	79	around	around	ADP
ijtc-285	17	80	60.34	60.34	NUM
ijtc-285	17	81	%	%	NOUN
ijtc-285	17	82	.	.	PUNCT
ijtc-285	18	1	in	in	ADP
ijtc-285	18	2	total	total	ADJ
ijtc-285	18	3	,	,	PUNCT
ijtc-285	18	4	small	small	ADJ
ijtc-285	18	5	businesses	business	NOUN
ijtc-285	18	6	in	in	ADP
ijtc-285	18	7	indonesia	indonesia	PROPN
ijtc-285	18	8	contributed	contribute	VERB
ijtc-285	18	9	more	more	ADJ
ijtc-285	18	10	to	to	ADP
ijtc-285	18	11	gdp	gdp	NOUN
ijtc-285	18	12	,	,	PUNCT
ijtc-285	18	13	reaching	reach	VERB
ijtc-285	18	14	93.4	93.4	NUM
ijtc-285	18	15	percent	percent	NOUN
ijtc-285	18	16	,	,	PUNCT
ijtc-285	18	17	then	then	ADV
ijtc-285	18	18	medium	medium	ADJ
ijtc-285	18	19	business	business	NOUN
ijtc-285	18	20	at	at	ADP
ijtc-285	18	21	5.1	5.1	NUM
ijtc-285	18	22	percent	percent	NOUN
ijtc-285	18	23	and	and	CCONJ
ijtc-285	18	24	large	large	ADJ
ijtc-285	18	25	businesses	business	NOUN
ijtc-285	18	26	were	be	AUX
ijtc-285	18	27	only	only	ADV
ijtc-285	18	28	at	at	ADP
ijtc-285	18	29	1	1	NUM
ijtc-285	18	30	percent	percent	NOUN
ijtc-285	18	31	.	.	PUNCT
ijtc-285	19	1	for	for	ADP
ijtc-285	19	2	comparison	comparison	NOUN
ijtc-285	19	3	,	,	PUNCT
ijtc-285	19	4	in	in	ADP
ijtc-285	19	5	singapore	singapore	PROPN
ijtc-285	19	6	,	,	PUNCT
ijtc-285	19	7	their	their	PRON
ijtc-285	19	8	tax	tax	NOUN
ijtc-285	19	9	revenues	revenue	NOUN
ijtc-285	19	10	in	in	ADP
ijtc-285	19	11	the	the	DET
ijtc-285	19	12	msme	msme	NOUN
ijtc-285	19	13	sector	sector	NOUN
ijtc-285	19	14	are	be	AUX
ijtc-285	19	15	at	at	ADP
ijtc-285	19	16	72	72	NUM
ijtc-285	19	17	%	%	NOUN
ijtc-285	19	18	.	.	PUNCT
ijtc-285	20	1	the	the	DET
ijtc-285	20	2	difference	difference	NOUN
ijtc-285	20	3	in	in	ADP
ijtc-285	20	4	digital	digital	ADJ
ijtc-285	20	5	services	service	NOUN
ijtc-285	20	6	provided	provide	VERB
ijtc-285	20	7	gives	give	VERB
ijtc-285	20	8	different	different	ADJ
ijtc-285	20	9	contributions	contribution	NOUN
ijtc-285	20	10	in	in	ADP
ijtc-285	20	11	terms	term	NOUN
ijtc-285	20	12	of	of	ADP
ijtc-285	20	13	msme	msme	NOUN
ijtc-285	20	14	taxes	taxis	NOUN
ijtc-285	20	15	,	,	PUNCT
ijtc-285	20	16	in	in	ADP
ijtc-285	20	17	indonesia	indonesia	PROPN
ijtc-285	20	18	,	,	PUNCT
ijtc-285	20	19	digital	digital	ADJ
ijtc-285	20	20	tax	tax	NOUN
ijtc-285	20	21	services	service	NOUN
ijtc-285	20	22	have	have	AUX
ijtc-285	20	23	only	only	ADV
ijtc-285	20	24	begun	begin	VERB
ijtc-285	20	25	to	to	PART
ijtc-285	20	26	be	be	AUX
ijtc-285	20	27	intensively	intensively	ADV
ijtc-285	20	28	implemented	implement	VERB
ijtc-285	20	29	in	in	ADP
ijtc-285	20	30	2018	2018	NUM
ijtc-285	20	31	,	,	PUNCT
ijtc-285	20	32	while	while	SCONJ
ijtc-285	20	33	singapore	singapore	PROPN
ijtc-285	20	34	has	have	AUX
ijtc-285	20	35	digitized	digitize	VERB
ijtc-285	20	36	taxation	taxation	NOUN
ijtc-285	20	37	long	long	ADV
ijtc-285	20	38	before	before	ADP
ijtc-285	20	39	tax	tax	NOUN
ijtc-285	20	40	digitization	digitization	NOUN
ijtc-285	20	41	in	in	ADP
ijtc-285	20	42	indonesia	indonesia	PROPN
ijtc-285	20	43	.	.	PUNCT
ijtc-285	21	1	in	in	ADP
ijtc-285	21	2	addition	addition	NOUN
ijtc-285	21	3	,	,	PUNCT
ijtc-285	21	4	the	the	DET
ijtc-285	21	5	0.5	0.5	NUM
ijtc-285	21	6	%	%	NOUN
ijtc-285	21	7	tariff	tariff	NOUN
ijtc-285	21	8	on	on	ADP
ijtc-285	21	9	umkm	umkm	ADJ
ijtc-285	21	10	/	/	SYM
ijtc-285	21	11	msme	msme	NOUN
ijtc-285	21	12	in	in	ADP
ijtc-285	21	13	indonesia	indonesia	PROPN
ijtc-285	21	14	is	be	AUX
ijtc-285	21	15	still	still	ADV
ijtc-285	21	16	considered	consider	VERB
ijtc-285	21	17	burdensome	burdensome	ADJ
ijtc-285	21	18	,	,	PUNCT
ijtc-285	21	19	compared	compare	VERB
ijtc-285	21	20	to	to	ADP
ijtc-285	21	21	singapore	singapore	PROPN
ijtc-285	21	22	,	,	PUNCT
ijtc-285	21	23	which	which	PRON
ijtc-285	21	24	has	have	AUX
ijtc-285	21	25	imposed	impose	VERB
ijtc-285	21	26	a	a	DET
ijtc-285	21	27	0	0	NUM
ijtc-285	21	28	%	%	NOUN
ijtc-285	21	29	tariff	tariff	NOUN
ijtc-285	21	30	on	on	ADP
ijtc-285	21	31	its	its	PRON
ijtc-285	21	32	community	community	NOUN
ijtc-285	21	33	of	of	ADP
ijtc-285	21	34	msme	msme	NOUN
ijtc-285	21	35	actors	actor	NOUN
ijtc-285	21	36	.	.	PUNCT
ijtc-285	22	1	(	(	PUNCT
ijtc-285	22	2	ministry	ministry	NOUN
ijtc-285	22	3	of	of	ADP
ijtc-285	22	4	cooperatives	cooperative	NOUN
ijtc-285	22	5	and	and	CCONJ
ijtc-285	22	6	small	small	ADJ
ijtc-285	22	7	and	and	CCONJ
ijtc-285	22	8	medium	medium	ADJ
ijtc-285	22	9	enterprises	enterprise	NOUN
ijtc-285	22	10	,	,	PUNCT
ijtc-285	22	11	2019	2019	NUM
ijtc-285	22	12	)	)	PUNCT
ijtc-285	22	13	to	to	PART
ijtc-285	22	14	encourage	encourage	VERB
ijtc-285	22	15	the	the	DET
ijtc-285	22	16	fulfillment	fulfillment	NOUN
ijtc-285	22	17	of	of	ADP
ijtc-285	22	18	voluntary	voluntary	ADJ
ijtc-285	22	19	tax	tax	NOUN
ijtc-285	22	20	obligations	obligation	NOUN
ijtc-285	22	21	and	and	CCONJ
ijtc-285	22	22	the	the	DET
ijtc-285	22	23	contribution	contribution	NOUN
ijtc-285	22	24	of	of	ADP
ijtc-285	22	25	state	state	NOUN
ijtc-285	22	26	revenue	revenue	NOUN
ijtc-285	22	27	from	from	ADP
ijtc-285	22	28	final	final	ADJ
ijtc-285	22	29	income	income	NOUN
ijtc-285	22	30	tax	tax	NOUN
ijtc-285	22	31	for	for	ADP
ijtc-285	22	32	umkm	umkm	ADJ
ijtc-285	22	33	/	/	SYM
ijtc-285	22	34	msme	msme	NOUN
ijtc-285	22	35	actors	actor	NOUN
ijtc-285	22	36	(	(	PUNCT
ijtc-285	22	37	final	final	ADJ
ijtc-285	22	38	income	income	NOUN
ijtc-285	22	39	tax	tax	NOUN
ijtc-285	22	40	of	of	ADP
ijtc-285	22	41	umkm	umkm	ADJ
ijtc-285	22	42	/	/	SYM
ijtc-285	22	43	msme	msme	NOUN
ijtc-285	22	44	)	)	PUNCT
ijtc-285	22	45	,	,	PUNCT
ijtc-285	22	46	in	in	ADP
ijtc-285	22	47	2013	2013	NUM
ijtc-285	22	48	the	the	DET
ijtc-285	22	49	government	government	NOUN
ijtc-285	22	50	issued	issue	VERB
ijtc-285	22	51	a	a	DET
ijtc-285	22	52	regulation	regulation	NOUN
ijtc-285	22	53	,	,	PUNCT
ijtc-285	22	54	namely	namely	ADV
ijtc-285	22	55	government	government	NOUN
ijtc-285	22	56	regulation	regulation	NOUN
ijtc-285	22	57	number	number	NOUN
ijtc-285	22	58	46	46	NUM
ijtc-285	22	59	of	of	ADP
ijtc-285	22	60	2013	2013	NUM
ijtc-285	22	61	which	which	PRON
ijtc-285	22	62	was	be	AUX
ijtc-285	22	63	updated	update	VERB
ijtc-285	22	64	with	with	ADP
ijtc-285	22	65	the	the	DET
ijtc-285	22	66	issuance	issuance	NOUN
ijtc-285	22	67	of	of	ADP
ijtc-285	22	68	government	government	NOUN
ijtc-285	22	69	regulation	regulation	NOUN
ijtc-285	22	70	number	number	NOUN
ijtc-285	22	71	23	23	NUM
ijtc-285	22	72	of	of	ADP
ijtc-285	22	73	2018	2018	NUM
ijtc-285	22	74	dated	date	VERB
ijtc-285	22	75	1	1	NUM
ijtc-285	22	76	july	july	NOUN
ijtc-285	22	77	2018	2018	NUM
ijtc-285	22	78	concerning	concern	VERB
ijtc-285	22	79	final	final	ADJ
ijtc-285	22	80	income	income	NOUN
ijtc-285	22	81	tax	tax	NOUN
ijtc-285	22	82	on	on	ADP
ijtc-285	22	83	income	income	NOUN
ijtc-285	22	84	from	from	ADP
ijtc-285	22	85	businesses	business	NOUN
ijtc-285	22	86	received	receive	VERB
ijtc-285	22	87	or	or	CCONJ
ijtc-285	22	88	obtained	obtain	VERB
ijtc-285	22	89	by	by	ADP
ijtc-285	22	90	taxpayers	taxpayer	NOUN
ijtc-285	22	91	with	with	ADP
ijtc-285	22	92	certain	certain	ADJ
ijtc-285	22	93	gross	gross	ADJ
ijtc-285	22	94	turnover	turnover	NOUN
ijtc-285	22	95	limits	limit	NOUN
ijtc-285	22	96	,	,	PUNCT
ijtc-285	22	97	namely	namely	ADV
ijtc-285	22	98	those	those	PRON
ijtc-285	22	99	with	with	ADP
ijtc-285	22	100	gross	gross	ADJ
ijtc-285	22	101	turnover	turnover	NOUN
ijtc-285	22	102	of	of	ADP
ijtc-285	22	103	less	less	ADJ
ijtc-285	22	104	than	than	ADP
ijtc-285	22	105	rp	rp	NOUN
ijtc-285	22	106	.	.	PROPN
ijtc-285	23	1	4.8	4.8	NUM
ijtc-285	23	2	billion	billion	NUM
ijtc-285	23	3	a	a	DET
ijtc-285	23	4	year	year	NOUN
ijtc-285	23	5	where	where	SCONJ
ijtc-285	23	6	the	the	DET
ijtc-285	23	7	implementation	implementation	NOUN
ijtc-285	23	8	of	of	ADP
ijtc-285	23	9	compliance	compliance	NOUN
ijtc-285	23	10	with	with	ADP
ijtc-285	23	11	this	this	DET
ijtc-285	23	12	regulation	regulation	NOUN
ijtc-285	23	13	is	be	AUX
ijtc-285	23	14	through	through	ADP
ijtc-285	23	15	the	the	DET
ijtc-285	23	16	self	self	NOUN
ijtc-285	23	17	-	-	PUNCT
ijtc-285	23	18	assessment	assessment	NOUN
ijtc-285	23	19	system	system	NOUN
ijtc-285	23	20	mechanism	mechanism	NOUN
ijtc-285	23	21	.	.	PUNCT
ijtc-285	24	1	besides	besides	SCONJ
ijtc-285	24	2	that	that	PRON
ijtc-285	24	3	,	,	PUNCT
ijtc-285	24	4	the	the	DET
ijtc-285	24	5	transformation	transformation	NOUN
ijtc-285	24	6	of	of	ADP
ijtc-285	24	7	tax	tax	NOUN
ijtc-285	24	8	services	service	NOUN
ijtc-285	24	9	to	to	ADP
ijtc-285	24	10	digital	digital	NOUN
ijtc-285	24	11	-	-	PUNCT
ijtc-285	24	12	based	base	VERB
ijtc-285	24	13	services	service	NOUN
ijtc-285	24	14	has	have	AUX
ijtc-285	24	15	been	be	AUX
ijtc-285	24	16	intensively	intensively	ADV
ijtc-285	24	17	launched	launch	VERB
ijtc-285	24	18	by	by	ADP
ijtc-285	24	19	the	the	DET
ijtc-285	24	20	dgt	dgt	PROPN
ijtc-285	24	21	(	(	PUNCT
ijtc-285	24	22	directorate	directorate	ADJ
ijtc-285	24	23	general	general	NOUN
ijtc-285	24	24	of	of	ADP
ijtc-285	24	25	taxes	taxis	NOUN
ijtc-285	24	26	)	)	PUNCT
ijtc-285	24	27	since	since	SCONJ
ijtc-285	24	28	2015	2015	NUM
ijtc-285	24	29	to	to	PART
ijtc-285	24	30	improve	improve	VERB
ijtc-285	24	31	the	the	DET
ijtc-285	24	32	quality	quality	NOUN
ijtc-285	24	33	of	of	ADP
ijtc-285	24	34	services	service	NOUN
ijtc-285	24	35	and	and	CCONJ
ijtc-285	24	36	the	the	DET
ijtc-285	24	37	effectiveness	effectiveness	NOUN
ijtc-285	24	38	of	of	ADP
ijtc-285	24	39	supervision	supervision	NOUN
ijtc-285	24	40	of	of	ADP
ijtc-285	24	41	taxpayer	taxpayer	NOUN
ijtc-285	24	42	compliance	compliance	NOUN
ijtc-285	24	43	through	through	ADP
ijtc-285	24	44	the	the	DET
ijtc-285	24	45	internet	internet	NOUN
ijtc-285	24	46	in	in	ADP
ijtc-285	24	47	real	real	ADJ
ijtc-285	24	48	-	-	PUNCT
ijtc-285	24	49	time	time	NOUN
ijtc-285	24	50	.	.	PUNCT
ijtc-285	25	1	this	this	PRON
ijtc-285	25	2	was	be	AUX
ijtc-285	25	3	realized	realize	VERB
ijtc-285	25	4	through	through	ADP
ijtc-285	25	5	dgt	dgt	PROPN
ijtc-285	25	6	online	online	ADJ
ijtc-285	25	7	portals	portal	NOUN
ijtc-285	25	8	such	such	ADJ
ijtc-285	25	9	as	as	ADP
ijtc-285	25	10	e	e	NOUN
ijtc-285	25	11	-	-	NOUN
ijtc-285	25	12	registration	registration	NOUN
ijtc-285	25	13	,	,	PUNCT
ijtc-285	25	14	e	e	NOUN
ijtc-285	25	15	-	-	NOUN
ijtc-285	25	16	commerce	commerce	NOUN
ijtc-285	25	17	,	,	PUNCT
ijtc-285	25	18	e	e	NOUN
ijtc-285	25	19	-	-	NOUN
ijtc-285	25	20	billing	billing	NOUN
ijtc-285	25	21	,	,	PUNCT
ijtc-285	25	22	and	and	CCONJ
ijtc-285	25	23	efiling	efile	VERB
ijtc-285	25	24	by	by	ADP
ijtc-285	25	25	implementing	implement	VERB
ijtc-285	25	26	a	a	DET
ijtc-285	25	27	single	single	ADJ
ijtc-285	25	28	-	-	PUNCT
ijtc-285	25	29	sign	sign	NOUN
ijtc-285	25	30	-	-	PUNCT
ijtc-285	25	31	on	on	ADP
ijtc-285	25	32	system	system	NOUN
ijtc-285	25	33	for	for	ADP
ijtc-285	25	34	taxpayers	taxpayer	NOUN
ijtc-285	25	35	in	in	ADP
ijtc-285	25	36	fulfilling	fulfil	VERB
ijtc-285	25	37	taxpayer	taxpayer	NOUN
ijtc-285	25	38	obligations	obligation	NOUN
ijtc-285	25	39	,	,	PUNCT
ijtc-285	25	40	including	include	VERB
ijtc-285	25	41	for	for	ADP
ijtc-285	25	42	micro	micro	NOUN
ijtc-285	25	43	,	,	PUNCT
ijtc-285	25	44	small	small	ADJ
ijtc-285	25	45	,	,	PUNCT
ijtc-285	25	46	and	and	CCONJ
ijtc-285	25	47	medium	medium	ADJ
ijtc-285	25	48	enterprises	enterprise	NOUN
ijtc-285	25	49	.	.	PUNCT
ijtc-285	26	1	the	the	DET
ijtc-285	26	2	phenomenon	phenomenon	NOUN
ijtc-285	26	3	found	find	VERB
ijtc-285	26	4	in	in	ADP
ijtc-285	26	5	this	this	DET
ijtc-285	26	6	study	study	NOUN
ijtc-285	26	7	is	be	AUX
ijtc-285	26	8	that	that	SCONJ
ijtc-285	26	9	there	there	PRON
ijtc-285	26	10	are	be	VERB
ijtc-285	26	11	still	still	ADV
ijtc-285	26	12	many	many	ADJ
ijtc-285	26	13	umkms	umkms	ADJ
ijtc-285	26	14	/	/	SYM
ijtc-285	26	15	msmes	msme	NOUN
ijtc-285	26	16	who	who	PRON
ijtc-285	26	17	do	do	AUX
ijtc-285	26	18	not	not	PART
ijtc-285	26	19	understand	understand	VERB
ijtc-285	26	20	related	relate	VERB
ijtc-285	26	21	to	to	ADP
ijtc-285	26	22	tax	tax	NOUN
ijtc-285	26	23	administration	administration	NOUN
ijtc-285	26	24	and	and	CCONJ
ijtc-285	26	25	the	the	DET
ijtc-285	26	26	perception	perception	NOUN
ijtc-285	26	27	of	of	ADP
ijtc-285	26	28	msme	msme	NOUN
ijtc-285	26	29	doers	doer	NOUN
ijtc-285	26	30	about	about	ADP
ijtc-285	26	31	the	the	DET
ijtc-285	26	32	complexity	complexity	NOUN
ijtc-285	26	33	of	of	ADP
ijtc-285	26	34	carrying	carry	VERB
ijtc-285	26	35	out	out	ADP
ijtc-285	26	36	tax	tax	NOUN
ijtc-285	26	37	obligations	obligation	NOUN
ijtc-285	26	38	,	,	PUNCT
ijtc-285	26	39	so	so	SCONJ
ijtc-285	26	40	they	they	PRON
ijtc-285	26	41	are	be	AUX
ijtc-285	26	42	reluctant	reluctant	ADJ
ijtc-285	26	43	to	to	PART
ijtc-285	26	44	calculate	calculate	VERB
ijtc-285	26	45	,	,	PUNCT
ijtc-285	26	46	pay	pay	VERB
ijtc-285	26	47	and	and	CCONJ
ijtc-285	26	48	also	also	ADV
ijtc-285	26	49	report	report	VERB
ijtc-285	26	50	taxes	taxis	NOUN
ijtc-285	26	51	.	.	PUNCT
ijtc-285	27	1	actually	actually	ADV
ijtc-285	27	2	,	,	PUNCT
ijtc-285	27	3	the	the	DET
ijtc-285	27	4	purpose	purpose	NOUN
ijtc-285	27	5	of	of	ADP
ijtc-285	27	6	the	the	DET
ijtc-285	27	7	issuance	issuance	NOUN
ijtc-285	27	8	of	of	ADP
ijtc-285	27	9	government	government	NOUN
ijtc-285	27	10	regulation	regulation	NOUN
ijtc-285	27	11	number	number	NOUN
ijtc-285	27	12	23	23	NUM
ijtc-285	27	13	of	of	ADP
ijtc-285	27	14	2018	2018	NUM
ijtc-285	27	15	is	be	AUX
ijtc-285	27	16	to	to	PART
ijtc-285	27	17	provide	provide	VERB
ijtc-285	27	18	convenience	convenience	NOUN
ijtc-285	27	19	for	for	ADP
ijtc-285	27	20	micro	micro	NOUN
ijtc-285	27	21	,	,	PUNCT
ijtc-285	27	22	small	small	ADJ
ijtc-285	27	23	and	and	CCONJ
ijtc-285	27	24	medium	medium	ADJ
ijtc-285	27	25	business	business	NOUN
ijtc-285	27	26	actors	actor	NOUN
ijtc-285	27	27	in	in	ADP
ijtc-285	27	28	fulfilling	fulfil	VERB
ijtc-285	27	29	their	their	PRON
ijtc-285	27	30	tax	tax	NOUN
ijtc-285	27	31	obligations	obligation	NOUN
ijtc-285	27	32	.	.	PUNCT
ijtc-285	28	1	besides	besides	SCONJ
ijtc-285	28	2	that	that	PRON
ijtc-285	28	3	,	,	PUNCT
ijtc-285	28	4	the	the	DET
ijtc-285	28	5	lack	lack	NOUN
ijtc-285	28	6	of	of	ADP
ijtc-285	28	7	taxation	taxation	NOUN
ijtc-285	28	8	knowledge	knowledge	NOUN
ijtc-285	28	9	,	,	PUNCT
ijtc-285	28	10	the	the	DET
ijtc-285	28	11	minimum	minimum	ADJ
ijtc-285	28	12	information	information	NOUN
ijtc-285	28	13	received	receive	VERB
ijtc-285	28	14	by	by	ADP
ijtc-285	28	15	msme	msme	NOUN
ijtc-285	28	16	doers	doer	NOUN
ijtc-285	28	17	,	,	PUNCT
ijtc-285	28	18	and	and	CCONJ
ijtc-285	28	19	the	the	DET
ijtc-285	28	20	lack	lack	NOUN
ijtc-285	28	21	of	of	ADP
ijtc-285	28	22	understanding	understanding	NOUN
ijtc-285	28	23	of	of	ADP
ijtc-285	28	24	technology	technology	NOUN
ijtc-285	28	25	make	make	VERB
ijtc-285	28	26	msme	msme	NOUN
ijtc-285	28	27	doers	doer	NOUN
ijtc-285	28	28	are	be	AUX
ijtc-285	28	29	not	not	PART
ijtc-285	28	30	aware	aware	ADJ
ijtc-285	28	31	of	of	ADP
ijtc-285	28	32	the	the	DET
ijtc-285	28	33	administrative	administrative	ADJ
ijtc-285	28	34	facilities	facility	NOUN
ijtc-285	28	35	that	that	PRON
ijtc-285	28	36	have	have	AUX
ijtc-285	28	37	been	be	AUX
ijtc-285	28	38	given	give	VERB
ijtc-285	28	39	to	to	PART
ijtc-285	28	40	fulfill	fulfill	VERB
ijtc-285	28	41	their	their	PRON
ijtc-285	28	42	tax	tax	NOUN
ijtc-285	28	43	obligations	obligation	NOUN
ijtc-285	28	44	through	through	ADP
ijtc-285	28	45	the	the	DET
ijtc-285	28	46	self	self	NOUN
ijtc-285	28	47	-	-	PUNCT
ijtc-285	28	48	assessment	assessment	NOUN
ijtc-285	28	49	system	system	NOUN
ijtc-285	28	50	mechanism	mechanism	NOUN
ijtc-285	28	51	.	.	PUNCT
ijtc-285	29	1	therefore	therefore	ADV
ijtc-285	29	2	,	,	PUNCT
ijtc-285	29	3	this	this	DET
ijtc-285	29	4	phenomenon	phenomenon	NOUN
ijtc-285	29	5	will	will	AUX
ijtc-285	29	6	be	be	AUX
ijtc-285	29	7	investigated	investigate	VERB
ijtc-285	29	8	to	to	PART
ijtc-285	29	9	see	see	VERB
ijtc-285	29	10	if	if	SCONJ
ijtc-285	29	11	this	this	DET
ijtc-285	29	12	phenomenon	phenomenon	NOUN
ijtc-285	29	13	always	always	ADV
ijtc-285	29	14	appears	appear	VERB
ijtc-285	29	15	in	in	ADP
ijtc-285	29	16	the	the	DET
ijtc-285	29	17	tax	tax	NOUN
ijtc-285	29	18	service	service	NOUN
ijtc-285	29	19	office	office	NOUN
ijtc-285	29	20	and	and	CCONJ
ijtc-285	29	21	what	what	PRON
ijtc-285	29	22	causes	cause	VERB
ijtc-285	29	23	it	it	PRON
ijtc-285	29	24	,	,	PUNCT
ijtc-285	29	25	and	and	CCONJ
ijtc-285	29	26	how	how	SCONJ
ijtc-285	29	27	to	to	PART
ijtc-285	29	28	overcome	overcome	VERB
ijtc-285	29	29	it	it	PRON
ijtc-285	29	30	.	.	PUNCT
ijtc-285	30	1	in	in	ADP
ijtc-285	30	2	order	order	NOUN
ijtc-285	30	3	not	not	PART
ijtc-285	30	4	to	to	PART
ijtc-285	30	5	widen	widen	VERB
ijtc-285	30	6	the	the	DET
ijtc-285	30	7	discussion	discussion	NOUN
ijtc-285	30	8	,	,	PUNCT
ijtc-285	30	9	the	the	DET
ijtc-285	30	10	research	research	NOUN
ijtc-285	30	11	only	only	ADV
ijtc-285	30	12	discussed	discuss	VERB
ijtc-285	30	13	the	the	DET
ijtc-285	30	14	implementation	implementation	NOUN
ijtc-285	30	15	of	of	ADP
ijtc-285	30	16	the	the	DET
ijtc-285	30	17	selfassessment	selfassessment	NOUN
ijtc-285	30	18	system	system	NOUN
ijtc-285	30	19	for	for	ADP
ijtc-285	30	20	the	the	DET
ijtc-285	30	21	final	final	ADJ
ijtc-285	30	22	income	income	NOUN
ijtc-285	30	23	tax	tax	NOUN
ijtc-285	30	24	(	(	PUNCT
ijtc-285	30	25	pph	pph	PROPN
ijtc-285	30	26	)	)	PUNCT
ijtc-285	30	27	of	of	ADP
ijtc-285	30	28	msme	msme	NOUN
ijtc-285	30	29	doers	doer	NOUN
ijtc-285	30	30	in	in	ADP
ijtc-285	30	31	pratama	pratama	NOUN
ijtc-285	30	32	tax	tax	NOUN
ijtc-285	30	33	service	service	NOUN
ijtc-285	30	34	office	office	NOUN
ijtc-285	30	35	of	of	ADP
ijtc-285	30	36	west	west	PROPN
ijtc-285	30	37	bekasi	bekasi	PROPN
ijtc-285	30	38	from	from	ADP
ijtc-285	30	39	2018	2018	NUM
ijtc-285	30	40	to	to	ADP
ijtc-285	30	41	2020	2020	NUM
ijtc-285	30	42	as	as	ADV
ijtc-285	30	43	well	well	ADV
ijtc-285	30	44	as	as	ADP
ijtc-285	30	45	the	the	DET
ijtc-285	30	46	obstacles	obstacle	NOUN
ijtc-285	30	47	faced	face	VERB
ijtc-285	30	48	and	and	CCONJ
ijtc-285	30	49	solutions	solution	NOUN
ijtc-285	30	50	to	to	ADP
ijtc-285	30	51	those	those	DET
ijtc-285	30	52	obstacles	obstacle	NOUN
ijtc-285	30	53	.	.	PUNCT
ijtc-285	31	1	several	several	ADJ
ijtc-285	31	2	theories	theory	NOUN
ijtc-285	31	3	related	relate	VERB
ijtc-285	31	4	to	to	ADP
ijtc-285	31	5	this	this	DET
ijtc-285	31	6	research	research	NOUN
ijtc-285	31	7	include	include	VERB
ijtc-285	31	8	tax	tax	NOUN
ijtc-285	31	9	administration	administration	NOUN
ijtc-285	31	10	,	,	PUNCT
ijtc-285	31	11	and	and	CCONJ
ijtc-285	31	12	according	accord	VERB
ijtc-285	31	13	to	to	ADP
ijtc-285	31	14	rahman	rahman	PROPN
ijtc-285	31	15	(	(	PUNCT
ijtc-285	31	16	2010	2010	NUM
ijtc-285	31	17	:	:	PUNCT
ijtc-285	31	18	183	183	NUM
ijtc-285	31	19	)	)	PUNCT
ijtc-285	31	20	tax	tax	NOUN
ijtc-285	31	21	administration	administration	NOUN
ijtc-285	31	22	is	be	AUX
ijtc-285	31	23	divided	divide	VERB
ijtc-285	31	24	into	into	ADP
ijtc-285	31	25	two	two	NUM
ijtc-285	31	26	,	,	PUNCT
ijtc-285	31	27	namely	namely	ADV
ijtc-285	31	28	tax	tax	NOUN
ijtc-285	31	29	administration	administration	NOUN
ijtc-285	31	30	in	in	ADP
ijtc-285	31	31	a	a	DET
ijtc-285	31	32	broad	broad	ADJ
ijtc-285	31	33	sense	sense	NOUN
ijtc-285	31	34	can	can	AUX
ijtc-285	31	35	be	be	AUX
ijtc-285	31	36	seen	see	VERB
ijtc-285	31	37	as	as	ADP
ijtc-285	31	38	a	a	DET
ijtc-285	31	39	function	function	NOUN
ijtc-285	31	40	,	,	PUNCT
ijtc-285	31	41	system	system	NOUN
ijtc-285	31	42	,	,	PUNCT
ijtc-285	31	43	institution	institution	NOUN
ijtc-285	31	44	,	,	PUNCT
ijtc-285	31	45	and	and	CCONJ
ijtc-285	31	46	public	public	ADJ
ijtc-285	31	47	management	management	NOUN
ijtc-285	31	48	.	.	PUNCT
ijtc-285	32	1	while	while	SCONJ
ijtc-285	32	2	tax	tax	NOUN
ijtc-285	32	3	administration	administration	NOUN
ijtc-285	32	4	in	in	ADP
ijtc-285	32	5	a	a	DET
ijtc-285	32	6	narrow	narrow	ADJ
ijtc-285	32	7	sense	sense	NOUN
ijtc-285	32	8	is	be	AUX
ijtc-285	32	9	the	the	DET
ijtc-285	32	10	administration	administration	NOUN
ijtc-285	32	11	and	and	CCONJ
ijtc-285	32	12	service	service	NOUN
ijtc-285	32	13	of	of	ADP
ijtc-285	32	14	the	the	DET
ijtc-285	32	15	obligations	obligation	NOUN
ijtc-285	32	16	and	and	CCONJ
ijtc-285	32	17	rights	right	NOUN
ijtc-285	32	18	of	of	ADP
ijtc-285	32	19	taxpayers	taxpayer	NOUN
ijtc-285	32	20	,	,	PUNCT
ijtc-285	32	21	both	both	CCONJ
ijtc-285	32	22	at	at	ADP
ijtc-285	32	23	the	the	DET
ijtc-285	32	24	tax	tax	NOUN
ijtc-285	32	25	office	office	NOUN
ijtc-285	32	26	and	and	CCONJ
ijtc-285	32	27	at	at	ADP
ijtc-285	32	28	the	the	DET
ijtc-285	32	29	taxpayer	taxpayer	NOUN
ijtc-285	32	30	's	's	PART
ijtc-285	32	31	office	office	NOUN
ijtc-285	32	32	.	.	PUNCT
ijtc-285	33	1	digital	digital	ADJ
ijtc-285	33	2	transformation	transformation	NOUN
ijtc-285	33	3	of	of	ADP
ijtc-285	33	4	self	self	NOUN
ijtc-285	33	5	assessment	assessment	NOUN
ijtc-285	33	6	system	system	NOUN
ijtc-285	33	7	on	on	ADP
ijtc-285	33	8	final	final	ADJ
ijtc-285	33	9	income	income	NOUN
ijtc-285	33	10	tax	tax	NOUN
ijtc-285	33	11	in	in	ADP
ijtc-285	33	12	small	small	PROPN
ijtc-285	33	13	micro	micro	PROPN
ijtc-285	33	14	business	business	NOUN
ijtc-285	33	15	and	and	CCONJ
ijtc-285	33	16	medium	medium	NOUN
ijtc-285	33	17	at	at	ADP
ijtc-285	33	18	pratama	pratama	NOUN
ijtc-285	33	19	tax	tax	NOUN
ijtc-285	33	20	office	office	NOUN
ijtc-285	33	21	of	of	ADP
ijtc-285	33	22	west	west	PROPN
ijtc-285	33	23	bekasi	bekasi	PROPN
ijtc-285	33	24	dwikora	dwikora	PROPN
ijtc-285	33	25	harjo	harjo	PROPN
ijtc-285	33	26	,	,	PUNCT
ijtc-285	33	27	novianita	novianita	NOUN
ijtc-285	33	28	rulandari	rulandari	PROPN
ijtc-285	33	29	,	,	PUNCT
ijtc-285	33	30	aprilia	aprilia	PROPN
ijtc-285	33	31	alfani	alfani	PROPN
ijtc-285	33	32	,	,	PUNCT
ijtc-285	33	33	raveedhan	raveedhan	PROPN
ijtc-285	33	34	syachlin	syachlin	PROPN
ijtc-285	33	35	211	211	NUM
ijtc-285	33	36	|	|	ADV
ijtc-285	33	37	ilomata	ilomata	PROPN
ijtc-285	33	38	international	international	ADJ
ijtc-285	33	39	journal	journal	NOUN
ijtc-285	33	40	of	of	ADP
ijtc-285	33	41	tax	tax	PROPN
ijtc-285	33	42	&	&	CCONJ
ijtc-285	33	43	accounting	accounting	PROPN
ijtc-285	33	44	volume	volume	NOUN
ijtc-285	33	45	2	2	NUM
ijtc-285	33	46	number	number	NOUN
ijtc-285	33	47	3	3	NUM
ijtc-285	33	48	,	,	PUNCT
ijtc-285	33	49	july	july	PROPN
ijtc-285	33	50	2021	2021	NUM
ijtc-285	33	51	included	include	VERB
ijtc-285	33	52	in	in	ADP
ijtc-285	33	53	clerical	clerical	ADJ
ijtc-285	33	54	work	work	NOUN
ijtc-285	33	55	are	be	AUX
ijtc-285	33	56	recording	record	VERB
ijtc-285	33	57	,	,	PUNCT
ijtc-285	33	58	classifying	classify	VERB
ijtc-285	33	59	,	,	PUNCT
ijtc-285	33	60	and	and	CCONJ
ijtc-285	33	61	filling	filling	NOUN
ijtc-285	33	62	.	.	PUNCT
ijtc-285	34	1	meanwhile	meanwhile	ADV
ijtc-285	34	2	,	,	PUNCT
ijtc-285	34	3	the	the	DET
ijtc-285	34	4	definition	definition	NOUN
ijtc-285	34	5	of	of	ADP
ijtc-285	34	6	tax	tax	NOUN
ijtc-285	34	7	according	accord	VERB
ijtc-285	34	8	to	to	ADP
ijtc-285	34	9	rochmat	rochmat	NOUN
ijtc-285	34	10	soemitro	soemitro	VERB
ijtc-285	34	11	in	in	ADP
ijtc-285	34	12	mardiasmo	mardiasmo	NOUN
ijtc-285	34	13	(	(	PUNCT
ijtc-285	34	14	2016	2016	NUM
ijtc-285	34	15	:	:	PUNCT
ijtc-285	34	16	3	3	NUM
ijtc-285	34	17	)	)	PUNCT
ijtc-285	34	18	is	be	AUX
ijtc-285	34	19	the	the	DET
ijtc-285	34	20	people	people	NOUN
ijtc-285	34	21	's	's	PART
ijtc-285	34	22	contribution	contribution	NOUN
ijtc-285	34	23	to	to	ADP
ijtc-285	34	24	the	the	DET
ijtc-285	34	25	state	state	NOUN
ijtc-285	34	26	treasury	treasury	NOUN
ijtc-285	34	27	based	base	VERB
ijtc-285	34	28	on	on	ADP
ijtc-285	34	29	the	the	DET
ijtc-285	34	30	law	law	NOUN
ijtc-285	34	31	(	(	PUNCT
ijtc-285	34	32	which	which	PRON
ijtc-285	34	33	can	can	AUX
ijtc-285	34	34	be	be	AUX
ijtc-285	34	35	forced	force	VERB
ijtc-285	34	36	)	)	PUNCT
ijtc-285	34	37	without	without	ADP
ijtc-285	34	38	receiving	receive	VERB
ijtc-285	34	39	reciprocal	reciprocal	ADJ
ijtc-285	34	40	services	service	NOUN
ijtc-285	34	41	(	(	PUNCT
ijtc-285	34	42	counter	counter	NOUN
ijtc-285	34	43	achievement	achievement	NOUN
ijtc-285	34	44	)	)	PUNCT
ijtc-285	34	45	that	that	PRON
ijtc-285	34	46	can	can	AUX
ijtc-285	34	47	be	be	AUX
ijtc-285	34	48	directly	directly	ADV
ijtc-285	34	49	shown	show	VERB
ijtc-285	34	50	and	and	CCONJ
ijtc-285	34	51	which	which	PRON
ijtc-285	34	52	are	be	AUX
ijtc-285	34	53	used	use	VERB
ijtc-285	34	54	to	to	PART
ijtc-285	34	55	pay	pay	VERB
ijtc-285	34	56	general	general	ADJ
ijtc-285	34	57	expenses	expense	NOUN
ijtc-285	34	58	.	.	PUNCT
ijtc-285	35	1	the	the	DET
ijtc-285	35	2	definition	definition	NOUN
ijtc-285	35	3	of	of	ADP
ijtc-285	35	4	a	a	DET
ijtc-285	35	5	self	self	NOUN
ijtc-285	35	6	-	-	PUNCT
ijtc-285	35	7	assessment	assessment	NOUN
ijtc-285	35	8	system	system	NOUN
ijtc-285	35	9	,	,	PUNCT
ijtc-285	35	10	according	accord	VERB
ijtc-285	35	11	to	to	ADP
ijtc-285	35	12	mardiasmo	mardiasmo	NOUN
ijtc-285	35	13	(	(	PUNCT
ijtc-285	35	14	2016:7	2016:7	NUM
ijtc-285	35	15	)	)	PUNCT
ijtc-285	35	16	it	it	PRON
ijtc-285	35	17	is	be	AUX
ijtc-285	35	18	a	a	DET
ijtc-285	35	19	collection	collection	NOUN
ijtc-285	35	20	system	system	NOUN
ijtc-285	35	21	that	that	PRON
ijtc-285	35	22	authorizes	authorize	VERB
ijtc-285	35	23	taxpayers	taxpayer	NOUN
ijtc-285	35	24	to	to	PART
ijtc-285	35	25	determine	determine	VERB
ijtc-285	35	26	the	the	DET
ijtc-285	35	27	amount	amount	NOUN
ijtc-285	35	28	of	of	ADP
ijtc-285	35	29	tax	tax	NOUN
ijtc-285	35	30	payable	payable	ADJ
ijtc-285	35	31	by	by	ADP
ijtc-285	35	32	themselves	themselves	PRON
ijtc-285	35	33	,	,	PUNCT
ijtc-285	35	34	with	with	ADP
ijtc-285	35	35	the	the	DET
ijtc-285	35	36	following	follow	VERB
ijtc-285	35	37	characteristics	characteristic	NOUN
ijtc-285	35	38	:	:	PUNCT
ijtc-285	35	39	the	the	DET
ijtc-285	35	40	authority	authority	NOUN
ijtc-285	35	41	to	to	PART
ijtc-285	35	42	determine	determine	VERB
ijtc-285	35	43	the	the	DET
ijtc-285	35	44	amount	amount	NOUN
ijtc-285	35	45	of	of	ADP
ijtc-285	35	46	tax	tax	NOUN
ijtc-285	35	47	payable	payable	ADJ
ijtc-285	35	48	to	to	ADP
ijtc-285	35	49	taxpayers	taxpayer	NOUN
ijtc-285	35	50	,	,	PUNCT
ijtc-285	35	51	taxpayers	taxpayer	NOUN
ijtc-285	35	52	are	be	AUX
ijtc-285	35	53	active	active	ADJ
ijtc-285	35	54	starting	start	VERB
ijtc-285	35	55	from	from	ADP
ijtc-285	35	56	calculating	calculate	VERB
ijtc-285	35	57	,	,	PUNCT
ijtc-285	35	58	depositing	depositing	NOUN
ijtc-285	35	59	,	,	PUNCT
ijtc-285	35	60	and	and	CCONJ
ijtc-285	35	61	self	self	NOUN
ijtc-285	35	62	-	-	PUNCT
ijtc-285	35	63	reporting	report	VERB
ijtc-285	35	64	the	the	DET
ijtc-285	35	65	tax	tax	NOUN
ijtc-285	35	66	payable	payable	NOUN
ijtc-285	35	67	,	,	PUNCT
ijtc-285	35	68	the	the	DET
ijtc-285	35	69	tax	tax	NOUN
ijtc-285	35	70	authorities	authority	NOUN
ijtc-285	35	71	do	do	AUX
ijtc-285	35	72	not	not	PART
ijtc-285	35	73	interfere	interfere	VERB
ijtc-285	35	74	and	and	CCONJ
ijtc-285	35	75	only	only	ADV
ijtc-285	35	76	supervise	supervise	VERB
ijtc-285	35	77	.	.	PUNCT
ijtc-285	36	1	meanwhile	meanwhile	ADV
ijtc-285	36	2	,	,	PUNCT
ijtc-285	36	3	final	final	ADJ
ijtc-285	36	4	income	income	NOUN
ijtc-285	36	5	tax	tax	NOUN
ijtc-285	36	6	,	,	PUNCT
ijtc-285	36	7	according	accord	VERB
ijtc-285	36	8	to	to	ADP
ijtc-285	36	9	billy	billy	PROPN
ijtc-285	36	10	ivan	ivan	PROPN
ijtc-285	36	11	tansuria	tansuria	PROPN
ijtc-285	36	12	(	(	PUNCT
ijtc-285	36	13	harjo	harjo	PROPN
ijtc-285	36	14	2019:198	2019:198	NOUN
ijtc-285	36	15	)	)	PUNCT
ijtc-285	36	16	is	be	AUX
ijtc-285	36	17	a	a	DET
ijtc-285	36	18	type	type	NOUN
ijtc-285	36	19	of	of	ADP
ijtc-285	36	20	income	income	NOUN
ijtc-285	36	21	tax	tax	NOUN
ijtc-285	36	22	with	with	ADP
ijtc-285	36	23	its	its	PRON
ijtc-285	36	24	implementation	implementation	NOUN
ijtc-285	36	25	where	where	SCONJ
ijtc-285	36	26	the	the	DET
ijtc-285	36	27	tax	tax	NOUN
ijtc-285	36	28	imposition	imposition	NOUN
ijtc-285	36	29	has	have	AUX
ijtc-285	36	30	been	be	AUX
ijtc-285	36	31	deemed	deem	VERB
ijtc-285	36	32	completed	complete	VERB
ijtc-285	36	33	when	when	SCONJ
ijtc-285	36	34	it	it	PRON
ijtc-285	36	35	is	be	AUX
ijtc-285	36	36	deducted	deduct	VERB
ijtc-285	36	37	from	from	ADP
ijtc-285	36	38	income	income	NOUN
ijtc-285	36	39	or	or	CCONJ
ijtc-285	36	40	paid	pay	VERB
ijtc-285	36	41	by	by	ADP
ijtc-285	36	42	the	the	DET
ijtc-285	36	43	relevant	relevant	ADJ
ijtc-285	36	44	taxpayer	taxpayer	NOUN
ijtc-285	36	45	to	to	ADP
ijtc-285	36	46	the	the	DET
ijtc-285	36	47	state	state	NOUN
ijtc-285	36	48	treasury	treasury	PROPN
ijtc-285	36	49	.	.	PUNCT
ijtc-285	37	1	darussalam	darussalam	PROPN
ijtc-285	37	2	(	(	PUNCT
ijtc-285	37	3	2020:476	2020:476	NOUN
ijtc-285	37	4	)	)	PUNCT
ijtc-285	37	5	argues	argue	VERB
ijtc-285	37	6	that	that	SCONJ
ijtc-285	37	7	final	final	ADJ
ijtc-285	37	8	income	income	NOUN
ijtc-285	37	9	tax	tax	NOUN
ijtc-285	37	10	in	in	ADP
ijtc-285	37	11	indonesia	indonesia	PROPN
ijtc-285	37	12	is	be	AUX
ijtc-285	37	13	an	an	DET
ijtc-285	37	14	income	income	NOUN
ijtc-285	37	15	tax	tax	NOUN
ijtc-285	37	16	imposed	impose	VERB
ijtc-285	37	17	when	when	SCONJ
ijtc-285	37	18	a	a	DET
ijtc-285	37	19	taxpayer	taxpayer	NOUN
ijtc-285	37	20	receives	receive	VERB
ijtc-285	37	21	a	a	DET
ijtc-285	37	22	certain	certain	ADJ
ijtc-285	37	23	object	object	NOUN
ijtc-285	37	24	or	or	CCONJ
ijtc-285	37	25	source	source	NOUN
ijtc-285	37	26	of	of	ADP
ijtc-285	37	27	income	income	NOUN
ijtc-285	37	28	.	.	PUNCT
ijtc-285	38	1	then	then	ADV
ijtc-285	38	2	due	due	ADP
ijtc-285	38	3	to	to	ADP
ijtc-285	38	4	its	its	PRON
ijtc-285	38	5	final	final	ADJ
ijtc-285	38	6	nature	nature	NOUN
ijtc-285	38	7	,	,	PUNCT
ijtc-285	38	8	the	the	DET
ijtc-285	38	9	tax	tax	NOUN
ijtc-285	38	10	that	that	PRON
ijtc-285	38	11	has	have	AUX
ijtc-285	38	12	been	be	AUX
ijtc-285	38	13	imposed	impose	VERB
ijtc-285	38	14	will	will	AUX
ijtc-285	38	15	not	not	PART
ijtc-285	38	16	be	be	AUX
ijtc-285	38	17	recalculated	recalculate	VERB
ijtc-285	38	18	in	in	ADP
ijtc-285	38	19	the	the	DET
ijtc-285	38	20	annual	annual	ADJ
ijtc-285	38	21	income	income	NOUN
ijtc-285	38	22	tax	tax	NOUN
ijtc-285	38	23	return	return	NOUN
ijtc-285	38	24	of	of	ADP
ijtc-285	38	25	the	the	DET
ijtc-285	38	26	relevant	relevant	ADJ
ijtc-285	38	27	taxpayer	taxpayer	NOUN
ijtc-285	38	28	.	.	PUNCT
ijtc-285	39	1	according	accord	VERB
ijtc-285	39	2	to	to	ADP
ijtc-285	39	3	siti	siti	PROPN
ijtc-285	39	4	kurnia	kurnia	PROPN
ijtc-285	39	5	rahayu	rahayu	PROPN
ijtc-285	39	6	(	(	PUNCT
ijtc-285	39	7	2017:111	2017:111	ADJ
ijtc-285	39	8	)	)	PUNCT
ijtc-285	39	9	self	self	NOUN
ijtc-285	39	10	-	-	PUNCT
ijtc-285	39	11	assessment	assessment	NOUN
ijtc-285	39	12	system	system	NOUN
ijtc-285	39	13	is	be	AUX
ijtc-285	39	14	a	a	DET
ijtc-285	39	15	tax	tax	NOUN
ijtc-285	39	16	system	system	NOUN
ijtc-285	39	17	that	that	PRON
ijtc-285	39	18	gives	give	VERB
ijtc-285	39	19	confidence	confidence	NOUN
ijtc-285	39	20	to	to	ADP
ijtc-285	39	21	taxpayers	taxpayer	NOUN
ijtc-285	39	22	to	to	PART
ijtc-285	39	23	fulfill	fulfill	VERB
ijtc-285	39	24	and	and	CCONJ
ijtc-285	39	25	carry	carry	VERB
ijtc-285	39	26	out	out	ADP
ijtc-285	39	27	their	their	PRON
ijtc-285	39	28	tax	tax	NOUN
ijtc-285	39	29	obligations	obligation	NOUN
ijtc-285	39	30	and	and	CCONJ
ijtc-285	39	31	rights	right	NOUN
ijtc-285	39	32	,	,	PUNCT
ijtc-285	39	33	in	in	ADP
ijtc-285	39	34	this	this	DET
ijtc-285	39	35	case	case	NOUN
ijtc-285	39	36	,	,	PUNCT
ijtc-285	39	37	known	know	VERB
ijtc-285	39	38	as	as	ADP
ijtc-285	39	39	:	:	PUNCT
ijtc-285	39	40	1	1	X
ijtc-285	39	41	.	.	X
ijtc-285	39	42	register	register	VERB
ijtc-285	39	43	with	with	ADP
ijtc-285	39	44	the	the	DET
ijtc-285	39	45	tax	tax	NOUN
ijtc-285	39	46	office	office	NOUN
ijtc-285	39	47	2	2	NUM
ijtc-285	39	48	.	.	PUNCT
ijtc-285	40	1	calculate	calculate	NOUN
ijtc-285	40	2	taxes	taxis	NOUN
ijtc-285	40	3	by	by	ADP
ijtc-285	40	4	taxpayers	taxpayer	NOUN
ijtc-285	40	5	3	3	NUM
ijtc-285	40	6	.	.	PUNCT
ijtc-285	40	7	paying	pay	VERB
ijtc-285	40	8	taxes	taxis	NOUN
ijtc-285	40	9	done	do	VERB
ijtc-285	40	10	by	by	ADP
ijtc-285	40	11	the	the	DET
ijtc-285	40	12	taxpayer	taxpayer	NOUN
ijtc-285	40	13	himself	himself	PRON
ijtc-285	40	14	a	a	PRON
ijtc-285	40	15	)	)	PUNCT
ijtc-285	40	16	paying	pay	VERB
ijtc-285	40	17	tax	tax	NOUN
ijtc-285	40	18	b	b	NOUN
ijtc-285	40	19	)	)	PUNCT
ijtc-285	40	20	implementation	implementation	NOUN
ijtc-285	40	21	of	of	ADP
ijtc-285	40	22	tax	tax	NOUN
ijtc-285	40	23	payment	payment	NOUN
ijtc-285	40	24	c	c	NOUN
ijtc-285	40	25	)	)	PUNCT
ijtc-285	40	26	tax	tax	NOUN
ijtc-285	40	27	deduction	deduction	NOUN
ijtc-285	40	28	and	and	CCONJ
ijtc-285	40	29	collection	collection	NOUN
ijtc-285	40	30	d	d	NOUN
ijtc-285	40	31	)	)	PUNCT
ijtc-285	40	32	type	type	NOUN
ijtc-285	40	33	of	of	ADP
ijtc-285	40	34	deduction	deduction	NOUN
ijtc-285	40	35	and	and	CCONJ
ijtc-285	40	36	collection	collection	NOUN
ijtc-285	40	37	4	4	NUM
ijtc-285	40	38	.	.	PUNCT
ijtc-285	40	39	reporting	reporting	NOUN
ijtc-285	40	40	is	be	AUX
ijtc-285	40	41	carried	carry	VERB
ijtc-285	40	42	out	out	ADP
ijtc-285	40	43	by	by	ADP
ijtc-285	40	44	the	the	DET
ijtc-285	40	45	taxpayer	taxpayer	NOUN
ijtc-285	40	46	the	the	DET
ijtc-285	40	47	subjects	subject	NOUN
ijtc-285	40	48	in	in	ADP
ijtc-285	40	49	the	the	DET
ijtc-285	40	50	fulfillment	fulfillment	NOUN
ijtc-285	40	51	of	of	ADP
ijtc-285	40	52	final	final	ADJ
ijtc-285	40	53	taxation	taxation	NOUN
ijtc-285	40	54	according	accord	VERB
ijtc-285	40	55	to	to	ADP
ijtc-285	40	56	government	government	NOUN
ijtc-285	40	57	regulation	regulation	NOUN
ijtc-285	40	58	number	number	NOUN
ijtc-285	40	59	23	23	NUM
ijtc-285	40	60	of	of	ADP
ijtc-285	40	61	2018	2018	NUM
ijtc-285	40	62	are	be	AUX
ijtc-285	40	63	(	(	PUNCT
ijtc-285	40	64	harjo	harjo	PROPN
ijtc-285	40	65	,	,	PUNCT
ijtc-285	40	66	2019:228	2019:228	NUM
ijtc-285	40	67	):	):	PUNCT
ijtc-285	40	68	1	1	X
ijtc-285	40	69	)	)	PUNCT
ijtc-285	40	70	individual	individual	ADJ
ijtc-285	40	71	taxpayer	taxpayer	NOUN
ijtc-285	40	72	2	2	NUM
ijtc-285	40	73	)	)	PUNCT
ijtc-285	40	74	corporate	corporate	ADJ
ijtc-285	40	75	taxpayers	taxpayer	NOUN
ijtc-285	40	76	,	,	PUNCT
ijtc-285	40	77	namely	namely	ADV
ijtc-285	40	78	:	:	PUNCT
ijtc-285	40	79	a	a	X
ijtc-285	40	80	)	)	PUNCT
ijtc-285	40	81	limited	limited	ADJ
ijtc-285	40	82	liability	liability	NOUN
ijtc-285	40	83	company	company	NOUN
ijtc-285	40	84	b	b	NOUN
ijtc-285	40	85	)	)	PUNCT
ijtc-285	40	86	cv	cv	PROPN
ijtc-285	40	87	c	c	NOUN
ijtc-285	40	88	)	)	PUNCT
ijtc-285	40	89	firm	firm	ADJ
ijtc-285	40	90	d	d	NOUN
ijtc-285	40	91	)	)	PUNCT
ijtc-285	40	92	cooperative	cooperative	NOUN
ijtc-285	40	93	based	base	VERB
ijtc-285	40	94	on	on	ADP
ijtc-285	40	95	law	law	NOUN
ijtc-285	40	96	number	number	NOUN
ijtc-285	40	97	20	20	NUM
ijtc-285	40	98	of	of	ADP
ijtc-285	40	99	2008	2008	NUM
ijtc-285	40	100	concerning	concern	VERB
ijtc-285	40	101	micro	micro	NOUN
ijtc-285	40	102	,	,	PUNCT
ijtc-285	40	103	small	small	ADJ
ijtc-285	40	104	and	and	CCONJ
ijtc-285	40	105	medium	medium	ADJ
ijtc-285	40	106	enterprises	enterprise	NOUN
ijtc-285	40	107	,	,	PUNCT
ijtc-285	40	108	the	the	DET
ijtc-285	40	109	criteria	criterion	NOUN
ijtc-285	40	110	for	for	ADP
ijtc-285	40	111	each	each	DET
ijtc-285	40	112	business	business	NOUN
ijtc-285	40	113	actor	actor	NOUN
ijtc-285	40	114	are	be	AUX
ijtc-285	40	115	divided	divide	VERB
ijtc-285	40	116	into	into	ADP
ijtc-285	40	117	(	(	PUNCT
ijtc-285	40	118	harjo	harjo	PROPN
ijtc-285	40	119	,	,	PUNCT
ijtc-285	40	120	2019:227	2019:227	NUM
ijtc-285	40	121	):	):	PUNCT
ijtc-285	40	122	no	no	DET
ijtc-285	40	123	description	description	NOUN
ijtc-285	40	124	aset	aset	VERB
ijtc-285	40	125	criteria	criterion	NOUN
ijtc-285	40	126	(	(	PUNCT
ijtc-285	40	127	rp	rp	NOUN
ijtc-285	40	128	)	)	PUNCT
ijtc-285	40	129	turnover	turnover	NOUN
ijtc-285	40	130	kriteria	kriteria	NOUN
ijtc-285	40	131	(	(	PUNCT
ijtc-285	40	132	rp	rp	NOUN
ijtc-285	40	133	.	.	PUNCT
ijtc-285	40	134	)	)	PUNCT
ijtc-285	40	135	1	1	NUM
ijtc-285	40	136	micro	micro	NOUN
ijtc-285	40	137	business	business	NOUN
ijtc-285	40	138	maximal	maximal	ADJ
ijtc-285	40	139	50	50	NUM
ijtc-285	40	140	million	million	NUM
ijtc-285	40	141	maximal	maximal	ADJ
ijtc-285	40	142	300	300	NUM
ijtc-285	40	143	juta	juta	PROPN
ijtc-285	40	144	2	2	NUM
ijtc-285	40	145	small	small	ADJ
ijtc-285	40	146	business	business	NOUN
ijtc-285	40	147	>	>	ADP
ijtc-285	40	148	50	50	NUM
ijtc-285	40	149	million	million	NUM
ijtc-285	40	150	–	–	PUNCT
ijtc-285	40	151	500	500	NUM
ijtc-285	40	152	million	million	NUM
ijtc-285	40	153	>	>	PUNCT
ijtc-285	40	154	300	300	NUM
ijtc-285	40	155	million	million	NUM
ijtc-285	40	156	–	–	PUNCT
ijtc-285	40	157	2,55	2,55	NUM
ijtc-285	40	158	billion	billion	NUM
ijtc-285	40	159	digital	digital	ADJ
ijtc-285	40	160	transformation	transformation	NOUN
ijtc-285	40	161	of	of	ADP
ijtc-285	40	162	self	self	NOUN
ijtc-285	40	163	assessment	assessment	NOUN
ijtc-285	40	164	system	system	NOUN
ijtc-285	40	165	on	on	ADP
ijtc-285	40	166	final	final	ADJ
ijtc-285	40	167	income	income	NOUN
ijtc-285	40	168	tax	tax	NOUN
ijtc-285	40	169	in	in	ADP
ijtc-285	40	170	small	small	PROPN
ijtc-285	40	171	micro	micro	PROPN
ijtc-285	40	172	business	business	NOUN
ijtc-285	40	173	and	and	CCONJ
ijtc-285	40	174	medium	medium	NOUN
ijtc-285	40	175	at	at	ADP
ijtc-285	40	176	pratama	pratama	NOUN
ijtc-285	40	177	tax	tax	NOUN
ijtc-285	40	178	office	office	NOUN
ijtc-285	40	179	of	of	ADP
ijtc-285	40	180	west	west	PROPN
ijtc-285	40	181	bekasi	bekasi	PROPN
ijtc-285	40	182	dwikora	dwikora	PROPN
ijtc-285	40	183	harjo	harjo	PROPN
ijtc-285	40	184	,	,	PUNCT
ijtc-285	40	185	novianita	novianita	NOUN
ijtc-285	40	186	rulandari	rulandari	PROPN
ijtc-285	40	187	,	,	PUNCT
ijtc-285	40	188	aprilia	aprilia	PROPN
ijtc-285	40	189	alfani	alfani	PROPN
ijtc-285	40	190	,	,	PUNCT
ijtc-285	40	191	raveedhan	raveedhan	PROPN
ijtc-285	40	192	syachlin	syachlin	PROPN
ijtc-285	40	193	212	212	NUM
ijtc-285	40	194	|	|	CCONJ
ijtc-285	40	195	ilomata	ilomata	PROPN
ijtc-285	40	196	international	international	ADJ
ijtc-285	40	197	journal	journal	NOUN
ijtc-285	40	198	of	of	ADP
ijtc-285	40	199	tax	tax	PROPN
ijtc-285	40	200	&	&	CCONJ
ijtc-285	40	201	accounting	accounting	PROPN
ijtc-285	40	202	volume	volume	NOUN
ijtc-285	40	203	2	2	NUM
ijtc-285	40	204	number	number	NOUN
ijtc-285	40	205	3	3	NUM
ijtc-285	40	206	,	,	PUNCT
ijtc-285	40	207	july	july	PROPN
ijtc-285	40	208	2021	2021	NUM
ijtc-285	40	209	3	3	NUM
ijtc-285	40	210	medium	medium	NOUN
ijtc-285	40	211	business	business	NOUN
ijtc-285	40	212	>	>	ADP
ijtc-285	40	213	500	500	NUM
ijtc-285	40	214	million	million	NUM
ijtc-285	40	215	–	–	PUNCT
ijtc-285	40	216	10	10	NUM
ijtc-285	40	217	billion	billion	NUM
ijtc-285	40	218	>	>	PUNCT
ijtc-285	40	219	2,5	2,5	NUM
ijtc-285	40	220	billion	billion	NUM
ijtc-285	40	221	–	–	PUNCT
ijtc-285	40	222	50	50	NUM
ijtc-285	40	223	billion	billion	NUM
ijtc-285	40	224	it	it	PRON
ijtc-285	40	225	can	can	AUX
ijtc-285	40	226	be	be	AUX
ijtc-285	40	227	seen	see	VERB
ijtc-285	40	228	that	that	SCONJ
ijtc-285	40	229	law	law	NOUN
ijtc-285	40	230	number	number	NOUN
ijtc-285	40	231	20	20	NUM
ijtc-285	40	232	of	of	ADP
ijtc-285	40	233	2008	2008	NUM
ijtc-285	40	234	specifically	specifically	ADV
ijtc-285	40	235	explains	explain	VERB
ijtc-285	40	236	the	the	DET
ijtc-285	40	237	criteria	criterion	NOUN
ijtc-285	40	238	for	for	ADP
ijtc-285	40	239	micro	micro	NOUN
ijtc-285	40	240	,	,	PUNCT
ijtc-285	40	241	small	small	ADJ
ijtc-285	40	242	,	,	PUNCT
ijtc-285	40	243	and	and	CCONJ
ijtc-285	40	244	medium	medium	ADJ
ijtc-285	40	245	enterprises	enterprise	NOUN
ijtc-285	40	246	.	.	PUNCT
ijtc-285	41	1	meanwhile	meanwhile	ADV
ijtc-285	41	2	,	,	PUNCT
ijtc-285	41	3	government	government	NOUN
ijtc-285	41	4	regulation	regulation	NOUN
ijtc-285	41	5	number	number	NOUN
ijtc-285	41	6	23	23	NUM
ijtc-285	41	7	of	of	ADP
ijtc-285	41	8	2018	2018	NUM
ijtc-285	41	9	only	only	ADV
ijtc-285	41	10	states	state	NOUN
ijtc-285	41	11	that	that	SCONJ
ijtc-285	41	12	the	the	DET
ijtc-285	41	13	criteria	criterion	NOUN
ijtc-285	41	14	for	for	ADP
ijtc-285	41	15	business	business	NOUN
ijtc-285	41	16	people	people	NOUN
ijtc-285	41	17	who	who	PRON
ijtc-285	41	18	are	be	AUX
ijtc-285	41	19	included	include	VERB
ijtc-285	41	20	in	in	ADP
ijtc-285	41	21	micro	micro	ADJ
ijtc-285	41	22	,	,	PUNCT
ijtc-285	41	23	small	small	ADJ
ijtc-285	41	24	,	,	PUNCT
ijtc-285	41	25	and	and	CCONJ
ijtc-285	41	26	medium	medium	NOUN
ijtc-285	41	27	enterprises	enterprise	NOUN
ijtc-285	41	28	are	be	AUX
ijtc-285	41	29	those	those	PRON
ijtc-285	41	30	whose	whose	DET
ijtc-285	41	31	gross	gross	ADJ
ijtc-285	41	32	turnover	turnover	NOUN
ijtc-285	41	33	does	do	AUX
ijtc-285	41	34	not	not	PART
ijtc-285	41	35	exceed	exceed	VERB
ijtc-285	41	36	rp	rp	NOUN
ijtc-285	41	37	.	.	PROPN
ijtc-285	42	1	4.8	4.8	NUM
ijtc-285	42	2	billion	billion	NUM
ijtc-285	42	3	a	a	DET
ijtc-285	42	4	year	year	NOUN
ijtc-285	42	5	.	.	PUNCT
ijtc-285	43	1	in	in	ADP
ijtc-285	43	2	government	government	NOUN
ijtc-285	43	3	regulation	regulation	NOUN
ijtc-285	43	4	number	number	NOUN
ijtc-285	43	5	23	23	NUM
ijtc-285	43	6	of	of	ADP
ijtc-285	43	7	2018	2018	NUM
ijtc-285	43	8	,	,	PUNCT
ijtc-285	43	9	micro	micro	NOUN
ijtc-285	43	10	-	-	NOUN
ijtc-285	43	11	business	business	ADJ
ijtc-285	43	12	doers	doer	NOUN
ijtc-285	43	13	have	have	AUX
ijtc-285	43	14	been	be	AUX
ijtc-285	43	15	involved	involve	VERB
ijtc-285	43	16	in	in	ADP
ijtc-285	43	17	raising	raise	VERB
ijtc-285	43	18	tax	tax	NOUN
ijtc-285	43	19	revenues	revenue	NOUN
ijtc-285	43	20	,	,	PUNCT
ijtc-285	43	21	while	while	SCONJ
ijtc-285	43	22	in	in	ADP
ijtc-285	43	23	previous	previous	ADJ
ijtc-285	43	24	government	government	NOUN
ijtc-285	43	25	regulations	regulation	NOUN
ijtc-285	43	26	,	,	PUNCT
ijtc-285	43	27	the	the	DET
ijtc-285	43	28	role	role	NOUN
ijtc-285	43	29	of	of	ADP
ijtc-285	43	30	micro	micro	NOUN
ijtc-285	43	31	-	-	NOUN
ijtc-285	43	32	business	business	ADJ
ijtc-285	43	33	doers	doer	NOUN
ijtc-285	43	34	was	be	AUX
ijtc-285	43	35	not	not	PART
ijtc-285	43	36	taken	take	VERB
ijtc-285	43	37	into	into	ADP
ijtc-285	43	38	account	account	NOUN
ijtc-285	43	39	.	.	PUNCT
ijtc-285	44	1	micro	micro	PROPN
ijtc-285	44	2	business	business	PROPN
ijtc-285	44	3	itself	itself	PRON
ijtc-285	44	4	is	be	AUX
ijtc-285	44	5	a	a	DET
ijtc-285	44	6	stand	stand	VERB
ijtc-285	44	7	-	-	PUNCT
ijtc-285	44	8	alone	alone	ADV
ijtc-285	44	9	productive	productive	ADJ
ijtc-285	44	10	business	business	NOUN
ijtc-285	44	11	unit	unit	NOUN
ijtc-285	44	12	carried	carry	VERB
ijtc-285	44	13	out	out	ADP
ijtc-285	44	14	by	by	ADP
ijtc-285	44	15	individuals	individual	NOUN
ijtc-285	44	16	or	or	CCONJ
ijtc-285	44	17	business	business	NOUN
ijtc-285	44	18	entities	entity	NOUN
ijtc-285	44	19	in	in	ADP
ijtc-285	44	20	all	all	DET
ijtc-285	44	21	economic	economic	ADJ
ijtc-285	44	22	sectors	sector	NOUN
ijtc-285	44	23	(	(	PUNCT
ijtc-285	44	24	tambunan	tambunan	NOUN
ijtc-285	44	25	,	,	PUNCT
ijtc-285	44	26	2012	2012	NUM
ijtc-285	44	27	:	:	PUNCT
ijtc-285	44	28	2	2	NUM
ijtc-285	44	29	)	)	PUNCT
ijtc-285	44	30	.	.	PUNCT
ijtc-285	45	1	one	one	NUM
ijtc-285	45	2	way	way	NOUN
ijtc-285	45	3	to	to	PART
ijtc-285	45	4	support	support	VERB
ijtc-285	45	5	the	the	DET
ijtc-285	45	6	achievement	achievement	NOUN
ijtc-285	45	7	of	of	ADP
ijtc-285	45	8	optimal	optimal	ADJ
ijtc-285	45	9	state	state	NOUN
ijtc-285	45	10	services	service	NOUN
ijtc-285	45	11	is	be	AUX
ijtc-285	45	12	the	the	DET
ijtc-285	45	13	implementation	implementation	NOUN
ijtc-285	45	14	of	of	ADP
ijtc-285	45	15	a	a	DET
ijtc-285	45	16	selfassessment	selfassessment	NOUN
ijtc-285	45	17	system	system	NOUN
ijtc-285	45	18	supported	support	VERB
ijtc-285	45	19	by	by	ADP
ijtc-285	45	20	a	a	DET
ijtc-285	45	21	digitalization	digitalization	NOUN
ijtc-285	45	22	program	program	NOUN
ijtc-285	45	23	in	in	ADP
ijtc-285	45	24	fulfilling	fulfil	VERB
ijtc-285	45	25	tax	tax	NOUN
ijtc-285	45	26	obligations	obligation	NOUN
ijtc-285	45	27	for	for	ADP
ijtc-285	45	28	taxpayers	taxpayer	NOUN
ijtc-285	45	29	in	in	ADP
ijtc-285	45	30	the	the	DET
ijtc-285	45	31	hope	hope	NOUN
ijtc-285	45	32	that	that	SCONJ
ijtc-285	45	33	this	this	DET
ijtc-285	45	34	system	system	NOUN
ijtc-285	45	35	and	and	CCONJ
ijtc-285	45	36	program	program	NOUN
ijtc-285	45	37	can	can	AUX
ijtc-285	45	38	accelerate	accelerate	VERB
ijtc-285	45	39	and	and	CCONJ
ijtc-285	45	40	provide	provide	VERB
ijtc-285	45	41	good	good	ADJ
ijtc-285	45	42	service	service	NOUN
ijtc-285	45	43	quality	quality	NOUN
ijtc-285	45	44	and	and	CCONJ
ijtc-285	45	45	support	support	VERB
ijtc-285	45	46	economic	economic	ADJ
ijtc-285	45	47	growth	growth	NOUN
ijtc-285	45	48	through	through	ADP
ijtc-285	45	49	tax	tax	NOUN
ijtc-285	45	50	revenues	revenue	NOUN
ijtc-285	45	51	,	,	PUNCT
ijtc-285	45	52	especially	especially	ADV
ijtc-285	45	53	from	from	ADP
ijtc-285	45	54	final	final	ADJ
ijtc-285	45	55	income	income	NOUN
ijtc-285	45	56	tax	tax	NOUN
ijtc-285	45	57	(	(	PUNCT
ijtc-285	45	58	pph	pph	PROPN
ijtc-285	45	59	)	)	PUNCT
ijtc-285	45	60	receipts	receipt	NOUN
ijtc-285	45	61	for	for	ADP
ijtc-285	45	62	msmes	msme	NOUN
ijtc-285	45	63	.	.	PUNCT
ijtc-285	46	1	there	there	PRON
ijtc-285	46	2	are	be	VERB
ijtc-285	46	3	several	several	ADJ
ijtc-285	46	4	e	e	NOUN
ijtc-285	46	5	-	-	NOUN
ijtc-285	46	6	system	system	NOUN
ijtc-285	46	7	programs	program	NOUN
ijtc-285	46	8	currently	currently	ADV
ijtc-285	46	9	provided	provide	VERB
ijtc-285	46	10	by	by	ADP
ijtc-285	46	11	the	the	DET
ijtc-285	46	12	directorate	directorate	ADJ
ijtc-285	46	13	general	general	NOUN
ijtc-285	46	14	of	of	ADP
ijtc-285	46	15	taxes	taxis	NOUN
ijtc-285	46	16	,	,	PUNCT
ijtc-285	46	17	including	include	VERB
ijtc-285	46	18	e	e	NOUN
ijtc-285	46	19	-	-	NOUN
ijtc-285	46	20	registration	registration	NOUN
ijtc-285	46	21	,	,	PUNCT
ijtc-285	46	22	e	e	NOUN
ijtc-285	46	23	-	-	NOUN
ijtc-285	46	24	billing	billing	NOUN
ijtc-285	46	25	,	,	PUNCT
ijtc-285	46	26	and	and	CCONJ
ijtc-285	46	27	e	e	NOUN
ijtc-285	46	28	-	-	NOUN
ijtc-285	46	29	filing	filing	NOUN
ijtc-285	46	30	/	/	SYM
ijtc-285	46	31	e	e	NOUN
ijtc-285	46	32	-	-	NOUN
ijtc-285	46	33	form	form	NOUN
ijtc-285	46	34	(	(	PUNCT
ijtc-285	46	35	rahayu	rahayu	PROPN
ijtc-285	46	36	,	,	PUNCT
ijtc-285	46	37	2017	2017	NUM
ijtc-285	46	38	)	)	PUNCT
ijtc-285	46	39	where	where	SCONJ
ijtc-285	46	40	the	the	DET
ijtc-285	46	41	digitization	digitization	NOUN
ijtc-285	46	42	programs	program	NOUN
ijtc-285	46	43	are	be	AUX
ijtc-285	46	44	important	important	ADJ
ijtc-285	46	45	to	to	PART
ijtc-285	46	46	support	support	VERB
ijtc-285	46	47	taxpayers	taxpayer	NOUN
ijtc-285	46	48	'	'	PART
ijtc-285	46	49	compliance	compliance	NOUN
ijtc-285	46	50	in	in	ADP
ijtc-285	46	51	fulfilling	fulfil	VERB
ijtc-285	46	52	their	their	PRON
ijtc-285	46	53	tax	tax	NOUN
ijtc-285	46	54	obligations	obligation	NOUN
ijtc-285	46	55	,	,	PUNCT
ijtc-285	46	56	both	both	CCONJ
ijtc-285	46	57	in	in	ADP
ijtc-285	46	58	terms	term	NOUN
ijtc-285	46	59	of	of	ADP
ijtc-285	46	60	registering	register	VERB
ijtc-285	46	61	themselves	themselves	PRON
ijtc-285	46	62	as	as	ADP
ijtc-285	46	63	taxpayers	taxpayer	NOUN
ijtc-285	46	64	,	,	PUNCT
ijtc-285	46	65	calculating	calculate	VERB
ijtc-285	46	66	their	their	PRON
ijtc-285	46	67	tax	tax	NOUN
ijtc-285	46	68	obligations	obligation	NOUN
ijtc-285	46	69	,	,	PUNCT
ijtc-285	46	70	making	make	VERB
ijtc-285	46	71	tax	tax	NOUN
ijtc-285	46	72	deposits	deposit	NOUN
ijtc-285	46	73	and	and	CCONJ
ijtc-285	46	74	reporting	report	VERB
ijtc-285	46	75	taxes	taxis	NOUN
ijtc-285	46	76	as	as	ADP
ijtc-285	46	77	a	a	DET
ijtc-285	46	78	form	form	NOUN
ijtc-285	46	79	of	of	ADP
ijtc-285	46	80	self	self	NOUN
ijtc-285	46	81	-	-	PUNCT
ijtc-285	46	82	assessment	assessment	NOUN
ijtc-285	46	83	system	system	NOUN
ijtc-285	46	84	.	.	PUNCT
ijtc-285	47	1	in	in	ADP
ijtc-285	47	2	this	this	DET
ijtc-285	47	3	study	study	NOUN
ijtc-285	47	4	,	,	PUNCT
ijtc-285	47	5	several	several	ADJ
ijtc-285	47	6	dimensions	dimension	NOUN
ijtc-285	47	7	are	be	AUX
ijtc-285	47	8	related	relate	VERB
ijtc-285	47	9	to	to	ADP
ijtc-285	47	10	one	one	NUM
ijtc-285	47	11	another	another	DET
ijtc-285	47	12	in	in	ADP
ijtc-285	47	13	achieving	achieve	VERB
ijtc-285	47	14	the	the	DET
ijtc-285	47	15	goals	goal	NOUN
ijtc-285	47	16	and	and	CCONJ
ijtc-285	47	17	objectives	objective	NOUN
ijtc-285	47	18	in	in	ADP
ijtc-285	47	19	the	the	DET
ijtc-285	47	20	self	self	NOUN
ijtc-285	47	21	-	-	PUNCT
ijtc-285	47	22	assessment	assessment	NOUN
ijtc-285	47	23	system	system	NOUN
ijtc-285	47	24	for	for	ADP
ijtc-285	47	25	final	final	ADJ
ijtc-285	47	26	income	income	NOUN
ijtc-285	47	27	tax	tax	NOUN
ijtc-285	47	28	on	on	ADP
ijtc-285	47	29	micro	micro	PROPN
ijtc-285	47	30	,	,	PUNCT
ijtc-285	47	31	small	small	ADJ
ijtc-285	47	32	and	and	CCONJ
ijtc-285	47	33	medium	medium	ADJ
ijtc-285	47	34	enterprises	enterprise	NOUN
ijtc-285	47	35	to	to	PART
ijtc-285	47	36	increase	increase	VERB
ijtc-285	47	37	tax	tax	NOUN
ijtc-285	47	38	revenue	revenue	NOUN
ijtc-285	47	39	(	(	PUNCT
ijtc-285	47	40	rahayu	rahayu	PROPN
ijtc-285	47	41	,	,	PUNCT
ijtc-285	47	42	2017	2017	NUM
ijtc-285	47	43	)	)	PUNCT
ijtc-285	47	44	,	,	PUNCT
ijtc-285	47	45	these	these	DET
ijtc-285	47	46	dimensions	dimension	NOUN
ijtc-285	47	47	are	be	AUX
ijtc-285	47	48	activities	activity	NOUN
ijtc-285	47	49	that	that	PRON
ijtc-285	47	50	must	must	AUX
ijtc-285	47	51	be	be	AUX
ijtc-285	47	52	carried	carry	VERB
ijtc-285	47	53	out	out	ADP
ijtc-285	47	54	by	by	ADP
ijtc-285	47	55	taxpayers	taxpayer	NOUN
ijtc-285	47	56	,	,	PUNCT
ijtc-285	47	57	both	both	PRON
ijtc-285	47	58	individual	individual	ADJ
ijtc-285	47	59	taxpayers	taxpayer	NOUN
ijtc-285	47	60	and	and	CCONJ
ijtc-285	47	61	corporate	corporate	ADJ
ijtc-285	47	62	taxpayers	taxpayer	NOUN
ijtc-285	47	63	,	,	PUNCT
ijtc-285	47	64	those	those	DET
ijtc-285	47	65	activities	activity	NOUN
ijtc-285	47	66	are	be	AUX
ijtc-285	47	67	:	:	PUNCT
ijtc-285	47	68	a.	a.	NOUN
ijtc-285	47	69	self	self	NOUN
ijtc-285	47	70	-	-	PUNCT
ijtc-285	47	71	register	register	NOUN
ijtc-285	47	72	to	to	ADP
ijtc-285	47	73	the	the	DET
ijtc-285	47	74	nearest	near	ADJ
ijtc-285	47	75	tax	tax	NOUN
ijtc-285	47	76	office	office	NOUN
ijtc-285	47	77	b.	b.	PROPN
ijtc-285	47	78	calculating	calculate	VERB
ijtc-285	47	79	taxes	taxis	NOUN
ijtc-285	47	80	by	by	ADP
ijtc-285	47	81	the	the	DET
ijtc-285	47	82	taxpayer	taxpayer	NOUN
ijtc-285	47	83	himself	himself	PRON
ijtc-285	47	84	,	,	PUNCT
ijtc-285	47	85	c.	c.	PROPN
ijtc-285	47	86	self	self	NOUN
ijtc-285	47	87	-	-	PUNCT
ijtc-285	47	88	paying	pay	VERB
ijtc-285	47	89	taxes	taxis	NOUN
ijtc-285	47	90	done	do	VERB
ijtc-285	47	91	by	by	ADP
ijtc-285	47	92	tax	tax	NOUN
ijtc-285	47	93	payer	payer	NOUN
ijtc-285	47	94	d.	d.	PROPN
ijtc-285	47	95	reporting	reporting	NOUN
ijtc-285	47	96	is	be	AUX
ijtc-285	47	97	carried	carry	VERB
ijtc-285	47	98	out	out	ADP
ijtc-285	47	99	by	by	ADP
ijtc-285	47	100	the	the	DET
ijtc-285	47	101	taxpayer	taxpayer	NOUN
ijtc-285	47	102	the	the	DET
ijtc-285	47	103	purpose	purpose	NOUN
ijtc-285	47	104	of	of	ADP
ijtc-285	47	105	this	this	DET
ijtc-285	47	106	study	study	NOUN
ijtc-285	47	107	was	be	AUX
ijtc-285	47	108	to	to	PART
ijtc-285	47	109	identify	identify	VERB
ijtc-285	47	110	and	and	CCONJ
ijtc-285	47	111	analyze	analyze	VERB
ijtc-285	47	112	the	the	DET
ijtc-285	47	113	final	final	ADJ
ijtc-285	47	114	income	income	NOUN
ijtc-285	47	115	text	text	NOUN
ijtc-285	47	116	(	(	PUNCT
ijtc-285	47	117	pph	pph	PROPN
ijtc-285	47	118	)	)	PUNCT
ijtc-285	47	119	self	self	NOUN
ijtc-285	47	120	-	-	PUNCT
ijtc-285	47	121	assessment	assessment	NOUN
ijtc-285	47	122	system	system	NOUN
ijtc-285	47	123	for	for	ADP
ijtc-285	47	124	msmes	msme	NOUN
ijtc-285	47	125	at	at	ADP
ijtc-285	47	126	kpp	kpp	PROPN
ijtc-285	47	127	pratama	pratama	NOUN
ijtc-285	47	128	of	of	ADP
ijtc-285	47	129	west	west	PROPN
ijtc-285	47	130	bekasi	bekasi	PROPN
ijtc-285	47	131	in	in	ADP
ijtc-285	47	132	2018	2018	NUM
ijtc-285	47	133	-	-	SYM
ijtc-285	47	134	2020	2020	NUM
ijtc-285	47	135	along	along	ADP
ijtc-285	47	136	with	with	ADP
ijtc-285	47	137	the	the	DET
ijtc-285	47	138	obstacles	obstacle	NOUN
ijtc-285	47	139	and	and	CCONJ
ijtc-285	47	140	efforts	effort	NOUN
ijtc-285	47	141	made	make	VERB
ijtc-285	47	142	by	by	ADP
ijtc-285	47	143	the	the	DET
ijtc-285	47	144	kpp	kpp	PROPN
ijtc-285	47	145	(	(	PUNCT
ijtc-285	47	146	tax	tax	NOUN
ijtc-285	47	147	office	office	NOUN
ijtc-285	47	148	)	)	PUNCT
ijtc-285	47	149	regarding	regard	VERB
ijtc-285	47	150	the	the	DET
ijtc-285	47	151	self	self	NOUN
ijtc-285	47	152	-	-	PUNCT
ijtc-285	47	153	assessment	assessment	NOUN
ijtc-285	47	154	system	system	NOUN
ijtc-285	47	155	.	.	PUNCT
ijtc-285	48	1	the	the	DET
ijtc-285	48	2	relevance	relevance	NOUN
ijtc-285	48	3	of	of	ADP
ijtc-285	48	4	the	the	DET
ijtc-285	48	5	theoretical	theoretical	ADJ
ijtc-285	48	6	dimensions	dimension	NOUN
ijtc-285	48	7	in	in	ADP
ijtc-285	48	8	the	the	DET
ijtc-285	48	9	discussion	discussion	NOUN
ijtc-285	48	10	of	of	ADP
ijtc-285	48	11	this	this	DET
ijtc-285	48	12	research	research	NOUN
ijtc-285	48	13	can	can	AUX
ijtc-285	48	14	be	be	AUX
ijtc-285	48	15	described	describe	VERB
ijtc-285	48	16	in	in	ADP
ijtc-285	48	17	the	the	DET
ijtc-285	48	18	conceptual	conceptual	ADJ
ijtc-285	48	19	model	model	NOUN
ijtc-285	48	20	chart	chart	NOUN
ijtc-285	48	21	below	below	ADV
ijtc-285	48	22	:	:	PUNCT
ijtc-285	48	23	digital	digital	ADJ
ijtc-285	48	24	transformation	transformation	NOUN
ijtc-285	48	25	of	of	ADP
ijtc-285	48	26	self	self	NOUN
ijtc-285	48	27	assessment	assessment	NOUN
ijtc-285	48	28	system	system	NOUN
ijtc-285	48	29	on	on	ADP
ijtc-285	48	30	final	final	ADJ
ijtc-285	48	31	income	income	NOUN
ijtc-285	48	32	tax	tax	NOUN
ijtc-285	48	33	in	in	ADP
ijtc-285	48	34	small	small	PROPN
ijtc-285	48	35	micro	micro	PROPN
ijtc-285	48	36	business	business	NOUN
ijtc-285	48	37	and	and	CCONJ
ijtc-285	48	38	medium	medium	NOUN
ijtc-285	48	39	at	at	ADP
ijtc-285	48	40	pratama	pratama	NOUN
ijtc-285	48	41	tax	tax	NOUN
ijtc-285	48	42	office	office	NOUN
ijtc-285	48	43	of	of	ADP
ijtc-285	48	44	west	west	PROPN
ijtc-285	48	45	bekasi	bekasi	PROPN
ijtc-285	48	46	dwikora	dwikora	PROPN
ijtc-285	48	47	harjo	harjo	PROPN
ijtc-285	48	48	,	,	PUNCT
ijtc-285	48	49	novianita	novianita	NOUN
ijtc-285	48	50	rulandari	rulandari	PROPN
ijtc-285	48	51	,	,	PUNCT
ijtc-285	48	52	aprilia	aprilia	PROPN
ijtc-285	48	53	alfani	alfani	PROPN
ijtc-285	48	54	,	,	PUNCT
ijtc-285	48	55	raveedhan	raveedhan	PROPN
ijtc-285	48	56	syachlin	syachlin	PROPN
ijtc-285	48	57	213	213	NUM
ijtc-285	48	58	|	|	ADV
ijtc-285	48	59	ilomata	ilomata	NOUN
ijtc-285	48	60	international	international	ADJ
ijtc-285	48	61	journal	journal	NOUN
ijtc-285	48	62	of	of	ADP
ijtc-285	48	63	tax	tax	PROPN
ijtc-285	48	64	&	&	CCONJ
ijtc-285	48	65	accounting	accounting	PROPN
ijtc-285	48	66	volume	volume	NOUN
ijtc-285	48	67	2	2	NUM
ijtc-285	48	68	number	number	NOUN
ijtc-285	48	69	3	3	NUM
ijtc-285	48	70	,	,	PUNCT
ijtc-285	48	71	july	july	PROPN
ijtc-285	48	72	2021	2021	NUM
ijtc-285	48	73	picture	picture	NOUN
ijtc-285	48	74	1	1	NUM
ijtc-285	48	75	conceptual	conceptual	ADJ
ijtc-285	48	76	model	model	NOUN
ijtc-285	48	77	source	source	NOUN
ijtc-285	48	78	:	:	PUNCT
ijtc-285	48	79	processed	process	VERB
ijtc-285	48	80	by	by	ADP
ijtc-285	48	81	the	the	DET
ijtc-285	48	82	author	author	NOUN
ijtc-285	48	83	,	,	PUNCT
ijtc-285	48	84	2021	2021	NUM
ijtc-285	48	85	methode	methode	NOUN
ijtc-285	48	86	in	in	ADP
ijtc-285	48	87	carrying	carry	VERB
ijtc-285	48	88	out	out	ADP
ijtc-285	48	89	this	this	DET
ijtc-285	48	90	research	research	NOUN
ijtc-285	48	91	,	,	PUNCT
ijtc-285	48	92	a	a	DET
ijtc-285	48	93	qualitative	qualitative	ADJ
ijtc-285	48	94	approach	approach	NOUN
ijtc-285	48	95	is	be	AUX
ijtc-285	48	96	used	use	VERB
ijtc-285	48	97	where	where	SCONJ
ijtc-285	48	98	qualitative	qualitative	ADJ
ijtc-285	48	99	research	research	NOUN
ijtc-285	48	100	is	be	AUX
ijtc-285	48	101	a	a	DET
ijtc-285	48	102	study	study	NOUN
ijtc-285	48	103	that	that	PRON
ijtc-285	48	104	intends	intend	VERB
ijtc-285	48	105	to	to	PART
ijtc-285	48	106	understand	understand	VERB
ijtc-285	48	107	what	what	PRON
ijtc-285	48	108	phenomena	phenomenon	NOUN
ijtc-285	48	109	are	be	AUX
ijtc-285	48	110	experienced	experience	VERB
ijtc-285	48	111	by	by	ADP
ijtc-285	48	112	research	research	NOUN
ijtc-285	48	113	subjects	subject	NOUN
ijtc-285	48	114	such	such	ADJ
ijtc-285	48	115	as	as	ADP
ijtc-285	48	116	behavior	behavior	NOUN
ijtc-285	48	117	,	,	PUNCT
ijtc-285	48	118	perceptions	perception	NOUN
ijtc-285	48	119	,	,	PUNCT
ijtc-285	48	120	motivations	motivation	NOUN
ijtc-285	48	121	,	,	PUNCT
ijtc-285	48	122	actions	action	NOUN
ijtc-285	48	123	,	,	PUNCT
ijtc-285	48	124	etc	etc	X
ijtc-285	48	125	.	.	X
ijtc-285	48	126	,	,	PUNCT
ijtc-285	48	127	holistically	holistically	ADV
ijtc-285	48	128	and	and	CCONJ
ijtc-285	48	129	by	by	ADP
ijtc-285	48	130	way	way	NOUN
ijtc-285	48	131	of	of	ADP
ijtc-285	48	132	description	description	NOUN
ijtc-285	48	133	in	in	ADP
ijtc-285	48	134	the	the	DET
ijtc-285	48	135	form	form	NOUN
ijtc-285	48	136	of	of	ADP
ijtc-285	48	137	words	word	NOUN
ijtc-285	48	138	and	and	CCONJ
ijtc-285	48	139	language	language	NOUN
ijtc-285	48	140	,	,	PUNCT
ijtc-285	48	141	in	in	ADP
ijtc-285	48	142	a	a	DET
ijtc-285	48	143	special	special	ADJ
ijtc-285	48	144	natural	natural	ADJ
ijtc-285	48	145	context	context	NOUN
ijtc-285	48	146	and	and	CCONJ
ijtc-285	48	147	by	by	ADP
ijtc-285	48	148	utilizing	utilize	VERB
ijtc-285	48	149	various	various	ADJ
ijtc-285	48	150	natural	natural	ADJ
ijtc-285	48	151	methods	method	NOUN
ijtc-285	48	152	(	(	PUNCT
ijtc-285	48	153	sugiyono	sugiyono	NOUN
ijtc-285	48	154	,	,	PUNCT
ijtc-285	48	155	2015	2015	NUM
ijtc-285	48	156	)	)	PUNCT
ijtc-285	48	157	.	.	PUNCT
ijtc-285	49	1	while	while	SCONJ
ijtc-285	49	2	the	the	DET
ijtc-285	49	3	type	type	NOUN
ijtc-285	49	4	of	of	ADP
ijtc-285	49	5	research	research	NOUN
ijtc-285	49	6	used	use	VERB
ijtc-285	49	7	is	be	AUX
ijtc-285	49	8	descriptive	descriptive	ADJ
ijtc-285	49	9	analysis	analysis	NOUN
ijtc-285	49	10	,	,	PUNCT
ijtc-285	49	11	which	which	PRON
ijtc-285	49	12	is	be	AUX
ijtc-285	49	13	to	to	PART
ijtc-285	49	14	analyze	analyze	VERB
ijtc-285	49	15	the	the	DET
ijtc-285	49	16	content	content	NOUN
ijtc-285	49	17	of	of	ADP
ijtc-285	49	18	the	the	DET
ijtc-285	49	19	object	object	NOUN
ijtc-285	49	20	under	under	ADP
ijtc-285	49	21	study	study	NOUN
ijtc-285	49	22	based	base	VERB
ijtc-285	49	23	on	on	ADP
ijtc-285	49	24	sources	source	NOUN
ijtc-285	49	25	relevant	relevant	ADJ
ijtc-285	49	26	to	to	ADP
ijtc-285	49	27	the	the	DET
ijtc-285	49	28	title	title	NOUN
ijtc-285	49	29	of	of	ADP
ijtc-285	49	30	the	the	DET
ijtc-285	49	31	study	study	NOUN
ijtc-285	49	32	.	.	PUNCT
ijtc-285	50	1	this	this	DET
ijtc-285	50	2	type	type	NOUN
ijtc-285	50	3	of	of	ADP
ijtc-285	50	4	research	research	NOUN
ijtc-285	50	5	also	also	ADV
ijtc-285	50	6	describes	describe	VERB
ijtc-285	50	7	an	an	DET
ijtc-285	50	8	event	event	NOUN
ijtc-285	50	9	whose	whose	DET
ijtc-285	50	10	operations	operation	NOUN
ijtc-285	50	11	carry	carry	VERB
ijtc-285	50	12	out	out	ADP
ijtc-285	50	13	data	datum	NOUN
ijtc-285	50	14	collection	collection	NOUN
ijtc-285	50	15	and	and	CCONJ
ijtc-285	50	16	processing	processing	NOUN
ijtc-285	50	17	activities	activity	NOUN
ijtc-285	50	18	as	as	ADV
ijtc-285	50	19	well	well	ADV
ijtc-285	50	20	as	as	ADP
ijtc-285	50	21	interpreting	interpret	VERB
ijtc-285	50	22	data	datum	NOUN
ijtc-285	50	23	that	that	PRON
ijtc-285	50	24	is	be	AUX
ijtc-285	50	25	given	give	VERB
ijtc-285	50	26	a	a	DET
ijtc-285	50	27	rational	rational	ADJ
ijtc-285	50	28	meaning	meaning	NOUN
ijtc-285	50	29	while	while	SCONJ
ijtc-285	50	30	still	still	ADV
ijtc-285	50	31	holding	hold	VERB
ijtc-285	50	32	to	to	ADP
ijtc-285	50	33	the	the	DET
ijtc-285	50	34	principles	principle	NOUN
ijtc-285	50	35	of	of	ADP
ijtc-285	50	36	logic	logic	NOUN
ijtc-285	50	37	so	so	SCONJ
ijtc-285	50	38	as	as	SCONJ
ijtc-285	50	39	to	to	PART
ijtc-285	50	40	form	form	VERB
ijtc-285	50	41	a	a	DET
ijtc-285	50	42	holistic	holistic	ADJ
ijtc-285	50	43	conclusion	conclusion	NOUN
ijtc-285	50	44	(	(	PUNCT
ijtc-285	50	45	neuma	neuma	NOUN
ijtc-285	50	46	,	,	PUNCT
ijtc-285	50	47	2011	2011	NUM
ijtc-285	50	48	)	)	PUNCT
ijtc-285	50	49	.	.	PUNCT
ijtc-285	51	1	calculating	calculate	VERB
ijtc-285	51	2	taxes	taxis	NOUN
ijtc-285	51	3	by	by	ADP
ijtc-285	51	4	the	the	DET
ijtc-285	51	5	taxpayer	taxpayer	NOUN
ijtc-285	51	6	self	self	NOUN
ijtc-285	51	7	-	-	PUNCT
ijtc-285	51	8	register	register	NOUN
ijtc-285	51	9	to	to	ADP
ijtc-285	51	10	the	the	DET
ijtc-285	51	11	nearest	near	ADJ
ijtc-285	51	12	tax	tax	NOUN
ijtc-285	51	13	office	office	NOUN
ijtc-285	51	14	paying	pay	VERB
ijtc-285	51	15	taxes	taxis	NOUN
ijtc-285	51	16	is	be	AUX
ijtc-285	51	17	done	do	VERB
ijtc-285	51	18	by	by	ADP
ijtc-285	51	19	the	the	DET
ijtc-285	51	20	taxpayer	taxpayer	NOUN
ijtc-285	51	21	himself	himself	PRON
ijtc-285	51	22	obstacles	obstacle	VERB
ijtc-285	51	23	effort	effort	VERB
ijtc-285	51	24	tax	tax	NOUN
ijtc-285	51	25	revenue	revenue	NOUN
ijtc-285	51	26	self	self	NOUN
ijtc-285	51	27	assessment	assessment	NOUN
ijtc-285	51	28	system	system	NOUN
ijtc-285	51	29	for	for	ADP
ijtc-285	51	30	final	final	ADJ
ijtc-285	51	31	income	income	NOUN
ijtc-285	51	32	tax	tax	NOUN
ijtc-285	51	33	on	on	ADP
ijtc-285	51	34	micro	micro	ADJ
ijtc-285	51	35	small	small	ADJ
ijtc-285	51	36	and	and	CCONJ
ijtc-285	51	37	medium	medium	ADJ
ijtc-285	51	38	enterprises	enterprise	NOUN
ijtc-285	51	39	in	in	ADP
ijtc-285	51	40	pratama	pratama	NOUN
ijtc-285	51	41	tax	tax	NOUN
ijtc-285	51	42	office	office	PROPN
ijtc-285	51	43	west	west	PROPN
ijtc-285	51	44	bekasi	bekasi	PROPN
ijtc-285	51	45	(	(	PUNCT
ijtc-285	51	46	theory	theory	NOUN
ijtc-285	51	47	:	:	PUNCT
ijtc-285	51	48	siti	siti	PROPN
ijtc-285	51	49	kurnia	kurnia	PROPN
ijtc-285	51	50	2013:103	2013:103	NUM
ijtc-285	51	51	)	)	PUNCT
ijtc-285	51	52	reporting	reporting	NOUN
ijtc-285	51	53	is	be	AUX
ijtc-285	51	54	done	do	VERB
ijtc-285	51	55	by	by	ADP
ijtc-285	51	56	the	the	DET
ijtc-285	51	57	taxpayer	taxpayer	NOUN
ijtc-285	51	58	digital	digital	ADJ
ijtc-285	51	59	transformation	transformation	NOUN
ijtc-285	51	60	of	of	ADP
ijtc-285	51	61	self	self	NOUN
ijtc-285	51	62	assessment	assessment	NOUN
ijtc-285	51	63	system	system	NOUN
ijtc-285	51	64	on	on	ADP
ijtc-285	51	65	final	final	ADJ
ijtc-285	51	66	income	income	NOUN
ijtc-285	51	67	tax	tax	NOUN
ijtc-285	51	68	in	in	ADP
ijtc-285	51	69	small	small	PROPN
ijtc-285	51	70	micro	micro	PROPN
ijtc-285	51	71	business	business	NOUN
ijtc-285	51	72	and	and	CCONJ
ijtc-285	51	73	medium	medium	NOUN
ijtc-285	51	74	at	at	ADP
ijtc-285	51	75	pratama	pratama	NOUN
ijtc-285	51	76	tax	tax	NOUN
ijtc-285	51	77	office	office	NOUN
ijtc-285	51	78	of	of	ADP
ijtc-285	51	79	west	west	PROPN
ijtc-285	51	80	bekasi	bekasi	PROPN
ijtc-285	51	81	dwikora	dwikora	PROPN
ijtc-285	51	82	harjo	harjo	PROPN
ijtc-285	51	83	,	,	PUNCT
ijtc-285	51	84	novianita	novianita	NOUN
ijtc-285	51	85	rulandari	rulandari	PROPN
ijtc-285	51	86	,	,	PUNCT
ijtc-285	51	87	aprilia	aprilia	PROPN
ijtc-285	51	88	alfani	alfani	PROPN
ijtc-285	51	89	,	,	PUNCT
ijtc-285	51	90	raveedhan	raveedhan	PROPN
ijtc-285	51	91	syachlin	syachlin	PROPN
ijtc-285	51	92	214	214	NUM
ijtc-285	51	93	|	|	ADV
ijtc-285	51	94	ilomata	ilomata	PROPN
ijtc-285	51	95	international	international	ADJ
ijtc-285	51	96	journal	journal	NOUN
ijtc-285	51	97	of	of	ADP
ijtc-285	51	98	tax	tax	PROPN
ijtc-285	51	99	&	&	CCONJ
ijtc-285	51	100	accounting	accounting	PROPN
ijtc-285	51	101	volume	volume	NOUN
ijtc-285	51	102	2	2	NUM
ijtc-285	51	103	number	number	NOUN
ijtc-285	51	104	3	3	NUM
ijtc-285	51	105	,	,	PUNCT
ijtc-285	51	106	july	july	PROPN
ijtc-285	51	107	2021	2021	NUM
ijtc-285	51	108	in	in	ADP
ijtc-285	51	109	the	the	DET
ijtc-285	51	110	next	next	ADJ
ijtc-285	51	111	step	step	NOUN
ijtc-285	51	112	,	,	PUNCT
ijtc-285	51	113	the	the	DET
ijtc-285	51	114	writer	writer	NOUN
ijtc-285	51	115	put	put	VERB
ijtc-285	51	116	forward	forward	ADV
ijtc-285	51	117	the	the	DET
ijtc-285	51	118	description	description	NOUN
ijtc-285	51	119	and	and	CCONJ
ijtc-285	51	120	the	the	DET
ijtc-285	51	121	facts	fact	NOUN
ijtc-285	51	122	description	description	NOUN
ijtc-285	51	123	,	,	PUNCT
ijtc-285	51	124	the	the	DET
ijtc-285	51	125	relationship	relationship	NOUN
ijtc-285	51	126	between	between	ADP
ijtc-285	51	127	the	the	DET
ijtc-285	51	128	dimensions	dimension	NOUN
ijtc-285	51	129	,	,	PUNCT
ijtc-285	51	130	and	and	CCONJ
ijtc-285	51	131	the	the	DET
ijtc-285	51	132	phenomenon	phenomenon	NOUN
ijtc-285	51	133	under	under	ADP
ijtc-285	51	134	study	study	NOUN
ijtc-285	51	135	through	through	ADP
ijtc-285	51	136	a	a	DET
ijtc-285	51	137	clear	clear	ADJ
ijtc-285	51	138	and	and	CCONJ
ijtc-285	51	139	detailed	detailed	ADJ
ijtc-285	51	140	explanation	explanation	NOUN
ijtc-285	51	141	.	.	PUNCT
ijtc-285	52	1	the	the	DET
ijtc-285	52	2	data	data	NOUN
ijtc-285	52	3	collection	collection	NOUN
ijtc-285	52	4	carried	carry	VERB
ijtc-285	52	5	out	out	ADP
ijtc-285	52	6	in	in	ADP
ijtc-285	52	7	this	this	DET
ijtc-285	52	8	study	study	NOUN
ijtc-285	52	9	is	be	AUX
ijtc-285	52	10	triangulation	triangulation	NOUN
ijtc-285	52	11	,	,	PUNCT
ijtc-285	52	12	which	which	PRON
ijtc-285	52	13	combines	combine	VERB
ijtc-285	52	14	data	data	NOUN
ijtc-285	52	15	collection	collection	NOUN
ijtc-285	52	16	techniques	technique	NOUN
ijtc-285	52	17	by	by	ADP
ijtc-285	52	18	direct	direct	ADJ
ijtc-285	52	19	observation	observation	NOUN
ijtc-285	52	20	at	at	ADP
ijtc-285	52	21	the	the	DET
ijtc-285	52	22	research	research	NOUN
ijtc-285	52	23	locus	locus	NOUN
ijtc-285	52	24	,	,	PUNCT
ijtc-285	52	25	namely	namely	ADV
ijtc-285	52	26	at	at	ADP
ijtc-285	52	27	tax	tax	NOUN
ijtc-285	52	28	office	office	NOUN
ijtc-285	52	29	of	of	ADP
ijtc-285	52	30	kpp	kpp	PROPN
ijtc-285	52	31	pratama	pratama	PROPN
ijtc-285	52	32	west	west	PROPN
ijtc-285	52	33	bekasi	bekasi	PROPN
ijtc-285	52	34	,	,	PUNCT
ijtc-285	52	35	m.	m.	NOUN
ijtc-285	52	36	gold	gold	NOUN
ijtc-285	52	37	tower	tower	NOUN
ijtc-285	52	38	,	,	PUNCT
ijtc-285	52	39	ug	ug	ADP
ijtc-285	52	40	floor	floor	NOUN
ijtc-285	52	41	,	,	PUNCT
ijtc-285	52	42	9	9	NUM
ijtc-285	52	43	and	and	CCONJ
ijtc-285	52	44	10	10	NUM
ijtc-285	52	45	,	,	PUNCT
ijtc-285	52	46	jalan	jalan	PROPN
ijtc-285	52	47	k.h	k.h	PROPN
ijtc-285	52	48	.	.	PROPN
ijtc-285	52	49	noer	noer	PROPN
ijtc-285	52	50	alie	alie	PROPN
ijtc-285	52	51	bekasi	bekasi	PROPN
ijtc-285	52	52	17148	17148	NUM
ijtc-285	52	53	,	,	PUNCT
ijtc-285	52	54	conducted	conduct	VERB
ijtc-285	52	55	interviews	interview	NOUN
ijtc-285	52	56	with	with	ADP
ijtc-285	52	57	several	several	ADJ
ijtc-285	52	58	informants	informant	NOUN
ijtc-285	52	59	related	relate	VERB
ijtc-285	52	60	to	to	ADP
ijtc-285	52	61	the	the	DET
ijtc-285	52	62	theme	theme	NOUN
ijtc-285	52	63	of	of	ADP
ijtc-285	52	64	this	this	DET
ijtc-285	52	65	research	research	NOUN
ijtc-285	52	66	and	and	CCONJ
ijtc-285	52	67	collected	collect	VERB
ijtc-285	52	68	documentation	documentation	NOUN
ijtc-285	52	69	both	both	CCONJ
ijtc-285	52	70	in	in	ADP
ijtc-285	52	71	the	the	DET
ijtc-285	52	72	field	field	NOUN
ijtc-285	52	73	and	and	CCONJ
ijtc-285	52	74	through	through	ADP
ijtc-285	52	75	literature	literature	NOUN
ijtc-285	52	76	studies	study	NOUN
ijtc-285	52	77	,	,	PUNCT
ijtc-285	52	78	namely	namely	ADV
ijtc-285	52	79	by	by	ADP
ijtc-285	52	80	reading	reading	NOUN
ijtc-285	52	81	,	,	PUNCT
ijtc-285	52	82	analyzing	analyze	VERB
ijtc-285	52	83	and	and	CCONJ
ijtc-285	52	84	analyzing	analyze	VERB
ijtc-285	52	85	various	various	ADJ
ijtc-285	52	86	literature	literature	NOUN
ijtc-285	52	87	,	,	PUNCT
ijtc-285	52	88	both	both	CCONJ
ijtc-285	52	89	in	in	ADP
ijtc-285	52	90	the	the	DET
ijtc-285	52	91	form	form	NOUN
ijtc-285	52	92	of	of	ADP
ijtc-285	52	93	documents	document	NOUN
ijtc-285	52	94	,	,	PUNCT
ijtc-285	52	95	books	book	NOUN
ijtc-285	52	96	,	,	PUNCT
ijtc-285	52	97	journals	journal	NOUN
ijtc-285	52	98	,	,	PUNCT
ijtc-285	52	99	publication	publication	NOUN
ijtc-285	52	100	data	datum	NOUN
ijtc-285	52	101	from	from	ADP
ijtc-285	52	102	various	various	ADJ
ijtc-285	52	103	sources	source	NOUN
ijtc-285	52	104	.	.	PUNCT
ijtc-285	53	1	official	official	NOUN
ijtc-285	53	2	.	.	PUNCT
ijtc-285	54	1	at	at	ADP
ijtc-285	54	2	the	the	DET
ijtc-285	54	3	implementation	implementation	NOUN
ijtc-285	54	4	stage	stage	NOUN
ijtc-285	54	5	of	of	ADP
ijtc-285	54	6	data	datum	NOUN
ijtc-285	54	7	analysis	analysis	NOUN
ijtc-285	54	8	,	,	PUNCT
ijtc-285	54	9	this	this	DET
ijtc-285	54	10	study	study	NOUN
ijtc-285	54	11	uses	use	VERB
ijtc-285	54	12	3	3	NUM
ijtc-285	54	13	(	(	PUNCT
ijtc-285	54	14	three	three	NUM
ijtc-285	54	15	)	)	PUNCT
ijtc-285	54	16	data	datum	NOUN
ijtc-285	54	17	analysis	analysis	NOUN
ijtc-285	54	18	activities	activity	NOUN
ijtc-285	54	19	,	,	PUNCT
ijtc-285	54	20	namely	namely	ADV
ijtc-285	54	21	data	data	NOUN
ijtc-285	54	22	reduction	reduction	NOUN
ijtc-285	54	23	,	,	PUNCT
ijtc-285	54	24	data	datum	NOUN
ijtc-285	54	25	display	display	NOUN
ijtc-285	54	26	,	,	PUNCT
ijtc-285	54	27	and	and	CCONJ
ijtc-285	54	28	conclusion	conclusion	NOUN
ijtc-285	54	29	drawing	drawing	NOUN
ijtc-285	54	30	/	/	SYM
ijtc-285	54	31	verification	verification	NOUN
ijtc-285	54	32	.	.	PUNCT
ijtc-285	55	1	in	in	ADP
ijtc-285	55	2	this	this	DET
ijtc-285	55	3	study	study	NOUN
ijtc-285	55	4	,	,	PUNCT
ijtc-285	55	5	it	it	PRON
ijtc-285	55	6	will	will	AUX
ijtc-285	55	7	be	be	AUX
ijtc-285	55	8	analyzed	analyze	VERB
ijtc-285	55	9	objectively	objectively	ADV
ijtc-285	55	10	about	about	ADP
ijtc-285	55	11	the	the	DET
ijtc-285	55	12	number	number	NOUN
ijtc-285	55	13	of	of	ADP
ijtc-285	55	14	msmes	msme	NOUN
ijtc-285	55	15	who	who	PRON
ijtc-285	55	16	do	do	AUX
ijtc-285	55	17	not	not	PART
ijtc-285	55	18	understand	understand	VERB
ijtc-285	55	19	tax	tax	NOUN
ijtc-285	55	20	administration	administration	NOUN
ijtc-285	55	21	and	and	CCONJ
ijtc-285	55	22	the	the	DET
ijtc-285	55	23	perception	perception	NOUN
ijtc-285	55	24	of	of	ADP
ijtc-285	55	25	msme	msme	NOUN
ijtc-285	55	26	doers	doer	NOUN
ijtc-285	55	27	about	about	ADP
ijtc-285	55	28	the	the	DET
ijtc-285	55	29	complexity	complexity	NOUN
ijtc-285	55	30	of	of	ADP
ijtc-285	55	31	carrying	carry	VERB
ijtc-285	55	32	out	out	ADP
ijtc-285	55	33	tax	tax	NOUN
ijtc-285	55	34	obligations	obligation	NOUN
ijtc-285	55	35	,	,	PUNCT
ijtc-285	55	36	so	so	SCONJ
ijtc-285	55	37	that	that	SCONJ
ijtc-285	55	38	they	they	PRON
ijtc-285	55	39	are	be	AUX
ijtc-285	55	40	reluctant	reluctant	ADJ
ijtc-285	55	41	to	to	PART
ijtc-285	55	42	calculate	calculate	VERB
ijtc-285	55	43	,	,	PUNCT
ijtc-285	55	44	pay	pay	VERB
ijtc-285	55	45	,	,	PUNCT
ijtc-285	55	46	and	and	CCONJ
ijtc-285	55	47	also	also	ADV
ijtc-285	55	48	report	report	VERB
ijtc-285	55	49	their	their	PRON
ijtc-285	55	50	taxes	taxis	NOUN
ijtc-285	55	51	by	by	ADP
ijtc-285	55	52	referring	refer	VERB
ijtc-285	55	53	to	to	ADP
ijtc-285	55	54	the	the	DET
ijtc-285	55	55	theories	theory	NOUN
ijtc-285	55	56	that	that	PRON
ijtc-285	55	57	have	have	AUX
ijtc-285	55	58	been	be	AUX
ijtc-285	55	59	stated	state	VERB
ijtc-285	55	60	above	above	ADV
ijtc-285	55	61	.	.	PUNCT
ijtc-285	56	1	to	to	PART
ijtc-285	56	2	be	be	AUX
ijtc-285	56	3	juxtaposed	juxtapose	VERB
ijtc-285	56	4	with	with	ADP
ijtc-285	56	5	the	the	DET
ijtc-285	56	6	implementation	implementation	NOUN
ijtc-285	56	7	of	of	ADP
ijtc-285	56	8	this	this	DET
ijtc-285	56	9	policy	policy	NOUN
ijtc-285	56	10	and	and	CCONJ
ijtc-285	56	11	then	then	ADV
ijtc-285	56	12	a	a	DET
ijtc-285	56	13	conclusion	conclusion	NOUN
ijtc-285	56	14	is	be	AUX
ijtc-285	56	15	drawn	draw	VERB
ijtc-285	56	16	,	,	PUNCT
ijtc-285	56	17	preceded	precede	VERB
ijtc-285	56	18	by	by	ADP
ijtc-285	56	19	explanations	explanation	NOUN
ijtc-285	56	20	,	,	PUNCT
ijtc-285	56	21	arguments	argument	NOUN
ijtc-285	56	22	,	,	PUNCT
ijtc-285	56	23	both	both	CCONJ
ijtc-285	56	24	in	in	ADP
ijtc-285	56	25	writing	writing	NOUN
ijtc-285	56	26	and	and	CCONJ
ijtc-285	56	27	in	in	ADP
ijtc-285	56	28	the	the	DET
ijtc-285	56	29	form	form	NOUN
ijtc-285	56	30	of	of	ADP
ijtc-285	56	31	table	table	NOUN
ijtc-285	56	32	or	or	CCONJ
ijtc-285	56	33	chart	chart	NOUN
ijtc-285	56	34	displays	display	NOUN
ijtc-285	56	35	.	.	PUNCT
ijtc-285	57	1	this	this	DET
ijtc-285	57	2	activity	activity	NOUN
ijtc-285	57	3	is	be	AUX
ijtc-285	57	4	in	in	ADP
ijtc-285	57	5	line	line	NOUN
ijtc-285	57	6	with	with	ADP
ijtc-285	57	7	the	the	DET
ijtc-285	57	8	data	data	NOUN
ijtc-285	57	9	analysis	analysis	NOUN
ijtc-285	57	10	theory	theory	NOUN
ijtc-285	57	11	proposed	propose	VERB
ijtc-285	57	12	by	by	ADP
ijtc-285	57	13	miles	mile	NOUN
ijtc-285	57	14	&	&	CCONJ
ijtc-285	57	15	huberman	huberman	PROPN
ijtc-285	57	16	(	(	PUNCT
ijtc-285	57	17	sugiyono	sugiyono	PROPN
ijtc-285	57	18	,	,	PUNCT
ijtc-285	57	19	2017	2017	NUM
ijtc-285	57	20	)	)	PUNCT
ijtc-285	57	21	result	result	NOUN
ijtc-285	57	22	and	and	CCONJ
ijtc-285	57	23	discussion	discussion	NOUN
ijtc-285	57	24	the	the	DET
ijtc-285	57	25	data	datum	NOUN
ijtc-285	57	26	obtained	obtain	VERB
ijtc-285	57	27	show	show	NOUN
ijtc-285	57	28	that	that	SCONJ
ijtc-285	57	29	the	the	DET
ijtc-285	57	30	number	number	NOUN
ijtc-285	57	31	of	of	ADP
ijtc-285	57	32	msme	msme	NOUN
ijtc-285	57	33	taxpayers	taxpayer	NOUN
ijtc-285	57	34	at	at	ADP
ijtc-285	57	35	the	the	DET
ijtc-285	57	36	tax	tax	NOUN
ijtc-285	57	37	office	office	NOUN
ijtc-285	57	38	of	of	ADP
ijtc-285	57	39	kpp	kpp	PROPN
ijtc-285	57	40	pratama	pratama	PROPN
ijtc-285	57	41	west	west	PROPN
ijtc-285	57	42	bekasi	bekasi	PROPN
ijtc-285	57	43	increased	increase	VERB
ijtc-285	57	44	in	in	ADP
ijtc-285	57	45	2019	2019	NUM
ijtc-285	57	46	and	and	CCONJ
ijtc-285	57	47	decreased	decrease	VERB
ijtc-285	57	48	again	again	ADV
ijtc-285	57	49	in	in	ADP
ijtc-285	57	50	2020	2020	NUM
ijtc-285	57	51	.	.	PUNCT
ijtc-285	58	1	the	the	DET
ijtc-285	58	2	increase	increase	NOUN
ijtc-285	58	3	that	that	PRON
ijtc-285	58	4	occurred	occur	VERB
ijtc-285	58	5	was	be	AUX
ijtc-285	58	6	also	also	ADV
ijtc-285	58	7	not	not	PART
ijtc-285	58	8	too	too	ADV
ijtc-285	58	9	significant	significant	ADJ
ijtc-285	58	10	,	,	PUNCT
ijtc-285	58	11	which	which	PRON
ijtc-285	58	12	was	be	AUX
ijtc-285	58	13	only	only	ADV
ijtc-285	58	14	3.83	3.83	NUM
ijtc-285	58	15	%	%	NOUN
ijtc-285	58	16	while	while	SCONJ
ijtc-285	58	17	the	the	DET
ijtc-285	58	18	decline	decline	NOUN
ijtc-285	58	19	in	in	ADP
ijtc-285	58	20	2020	2020	NUM
ijtc-285	58	21	was	be	AUX
ijtc-285	58	22	40.04	40.04	NUM
ijtc-285	58	23	%	%	NOUN
ijtc-285	58	24	.	.	PUNCT
ijtc-285	59	1	in	in	ADP
ijtc-285	59	2	a	a	DET
ijtc-285	59	3	normal	normal	ADJ
ijtc-285	59	4	atmosphere	atmosphere	NOUN
ijtc-285	59	5	,	,	PUNCT
ijtc-285	59	6	there	there	PRON
ijtc-285	59	7	is	be	VERB
ijtc-285	59	8	an	an	DET
ijtc-285	59	9	increase	increase	NOUN
ijtc-285	59	10	in	in	ADP
ijtc-285	59	11	the	the	DET
ijtc-285	59	12	number	number	NOUN
ijtc-285	59	13	of	of	ADP
ijtc-285	59	14	registered	register	VERB
ijtc-285	59	15	msme	msme	NOUN
ijtc-285	59	16	taxpayers	taxpayer	NOUN
ijtc-285	59	17	,	,	PUNCT
ijtc-285	59	18	but	but	CCONJ
ijtc-285	59	19	the	the	DET
ijtc-285	59	20	number	number	NOUN
ijtc-285	59	21	is	be	AUX
ijtc-285	59	22	still	still	ADV
ijtc-285	59	23	far	far	ADV
ijtc-285	59	24	from	from	ADP
ijtc-285	59	25	what	what	PRON
ijtc-285	59	26	is	be	AUX
ijtc-285	59	27	expected	expect	VERB
ijtc-285	59	28	.	.	PUNCT
ijtc-285	60	1	meanwhile	meanwhile	ADV
ijtc-285	60	2	,	,	PUNCT
ijtc-285	60	3	during	during	ADP
ijtc-285	60	4	the	the	DET
ijtc-285	60	5	covid-19	covid-19	PROPN
ijtc-285	60	6	pandemic	pandemic	NOUN
ijtc-285	60	7	,	,	PUNCT
ijtc-285	60	8	it	it	PRON
ijtc-285	60	9	had	have	VERB
ijtc-285	60	10	a	a	DET
ijtc-285	60	11	huge	huge	ADJ
ijtc-285	60	12	impact	impact	NOUN
ijtc-285	60	13	on	on	ADP
ijtc-285	60	14	msme	msme	NOUN
ijtc-285	60	15	actors	actor	NOUN
ijtc-285	60	16	,	,	PUNCT
ijtc-285	60	17	namely	namely	ADV
ijtc-285	60	18	the	the	DET
ijtc-285	60	19	very	very	ADV
ijtc-285	60	20	high	high	ADJ
ijtc-285	60	21	decline	decline	NOUN
ijtc-285	60	22	in	in	ADP
ijtc-285	60	23	taxpayers	taxpayer	NOUN
ijtc-285	60	24	caused	cause	VERB
ijtc-285	60	25	by	by	ADP
ijtc-285	60	26	the	the	DET
ijtc-285	60	27	increase	increase	NOUN
ijtc-285	60	28	in	in	ADP
ijtc-285	60	29	applications	application	NOUN
ijtc-285	60	30	for	for	ADP
ijtc-285	60	31	non	non	ADJ
ijtc-285	60	32	-	-	ADJ
ijtc-285	60	33	effective	effective	ADJ
ijtc-285	60	34	taxpayers	taxpayer	NOUN
ijtc-285	60	35	because	because	SCONJ
ijtc-285	60	36	these	these	DET
ijtc-285	60	37	msme	msme	NOUN
ijtc-285	60	38	taxpayers	taxpayer	NOUN
ijtc-285	60	39	experienced	experience	VERB
ijtc-285	60	40	a	a	DET
ijtc-285	60	41	decrease	decrease	NOUN
ijtc-285	60	42	in	in	ADP
ijtc-285	60	43	sales	sale	NOUN
ijtc-285	60	44	turnover	turnover	NOUN
ijtc-285	60	45	and	and	CCONJ
ijtc-285	60	46	many	many	ADJ
ijtc-285	60	47	went	go	VERB
ijtc-285	60	48	out	out	ADP
ijtc-285	60	49	of	of	ADP
ijtc-285	60	50	business	business	NOUN
ijtc-285	60	51	.	.	PUNCT
ijtc-285	61	1	complete	complete	ADJ
ijtc-285	61	2	data	datum	NOUN
ijtc-285	61	3	on	on	ADP
ijtc-285	61	4	the	the	DET
ijtc-285	61	5	number	number	NOUN
ijtc-285	61	6	of	of	ADP
ijtc-285	61	7	msme	msme	NOUN
ijtc-285	61	8	taxpayers	taxpayer	NOUN
ijtc-285	61	9	registered	register	VERB
ijtc-285	61	10	at	at	ADP
ijtc-285	61	11	the	the	DET
ijtc-285	61	12	west	west	PROPN
ijtc-285	61	13	bekasi	bekasi	PROPN
ijtc-285	61	14	pratama	pratama	NOUN
ijtc-285	61	15	tax	tax	NOUN
ijtc-285	61	16	service	service	NOUN
ijtc-285	61	17	office	office	NOUN
ijtc-285	61	18	from	from	ADP
ijtc-285	61	19	2018	2018	NUM
ijtc-285	61	20	to	to	ADP
ijtc-285	61	21	2020	2020	NUM
ijtc-285	61	22	can	can	AUX
ijtc-285	61	23	be	be	AUX
ijtc-285	61	24	seen	see	VERB
ijtc-285	61	25	in	in	ADP
ijtc-285	61	26	the	the	DET
ijtc-285	61	27	table	table	NOUN
ijtc-285	61	28	below	below	ADV
ijtc-285	61	29	:	:	PUNCT
ijtc-285	61	30	table	table	NOUN
ijtc-285	61	31	.	.	PUNCT
ijtc-285	62	1	1	1	NUM
ijtc-285	62	2	number	number	NOUN
ijtc-285	62	3	of	of	ADP
ijtc-285	62	4	msme	msme	NOUN
ijtc-285	62	5	taxpayers	taxpayer	NOUN
ijtc-285	62	6	registered	register	VERB
ijtc-285	62	7	at	at	ADP
ijtc-285	62	8	tax	tax	NOUN
ijtc-285	62	9	office	office	NOUN
ijtc-285	62	10	of	of	ADP
ijtc-285	62	11	kpp	kpp	PROPN
ijtc-285	62	12	pratama	pratama	NOUN
ijtc-285	62	13	west	west	PROPN
ijtc-285	62	14	bekasi	bekasi	PROPN
ijtc-285	62	15	in	in	ADP
ijtc-285	62	16	2018	2018	NUM
ijtc-285	62	17	-	-	SYM
ijtc-285	62	18	2020	2020	NUM
ijtc-285	62	19	year	year	NOUN
ijtc-285	62	20	number	number	NOUN
ijtc-285	62	21	of	of	ADP
ijtc-285	62	22	individual	individual	ADJ
ijtc-285	62	23	taxpayers	taxpayer	NOUN
ijtc-285	62	24	number	number	NOUN
ijtc-285	62	25	of	of	ADP
ijtc-285	62	26	registered	register	VERB
ijtc-285	62	27	msme	msme	NOUN
ijtc-285	62	28	taxpayers	taxpayer	NOUN
ijtc-285	62	29	number	number	NOUN
ijtc-285	62	30	of	of	ADP
ijtc-285	62	31	msme	msme	NOUN
ijtc-285	62	32	taxpayers	taxpayer	NOUN
ijtc-285	62	33	who	who	PRON
ijtc-285	62	34	make	make	VERB
ijtc-285	62	35	payments	payment	NOUN
ijtc-285	62	36	number	number	NOUN
ijtc-285	62	37	of	of	ADP
ijtc-285	62	38	msme	msme	NOUN
ijtc-285	62	39	taxpayers	taxpayer	NOUN
ijtc-285	62	40	who	who	PRON
ijtc-285	62	41	report	report	VERB
ijtc-285	62	42	2018	2018	NUM
ijtc-285	62	43	14.965	14.965	NUM
ijtc-285	62	44	2.973	2.973	NUM
ijtc-285	62	45	2.399	2.399	NUM
ijtc-285	62	46	1.033	1.033	NUM
ijtc-285	62	47	2019	2019	NUM
ijtc-285	62	48	19.748	19.748	NUM
ijtc-285	62	49	3.087	3.087	NUM
ijtc-285	62	50	2.419	2.419	NUM
ijtc-285	62	51	1.109	1.109	NUM
ijtc-285	62	52	2020	2020	NUM
ijtc-285	62	53	30.785	30.785	NUM
ijtc-285	62	54	1.851	1.851	NUM
ijtc-285	62	55	1.312	1.312	NUM
ijtc-285	62	56	960	960	NUM
ijtc-285	62	57	digital	digital	ADJ
ijtc-285	62	58	transformation	transformation	NOUN
ijtc-285	62	59	of	of	ADP
ijtc-285	62	60	self	self	NOUN
ijtc-285	62	61	assessment	assessment	NOUN
ijtc-285	62	62	system	system	NOUN
ijtc-285	62	63	on	on	ADP
ijtc-285	62	64	final	final	ADJ
ijtc-285	62	65	income	income	NOUN
ijtc-285	62	66	tax	tax	NOUN
ijtc-285	62	67	in	in	ADP
ijtc-285	62	68	small	small	PROPN
ijtc-285	62	69	micro	micro	PROPN
ijtc-285	62	70	business	business	NOUN
ijtc-285	62	71	and	and	CCONJ
ijtc-285	62	72	medium	medium	NOUN
ijtc-285	62	73	at	at	ADP
ijtc-285	62	74	pratama	pratama	NOUN
ijtc-285	62	75	tax	tax	NOUN
ijtc-285	62	76	office	office	NOUN
ijtc-285	62	77	of	of	ADP
ijtc-285	62	78	west	west	PROPN
ijtc-285	62	79	bekasi	bekasi	PROPN
ijtc-285	62	80	dwikora	dwikora	PROPN
ijtc-285	62	81	harjo	harjo	PROPN
ijtc-285	62	82	,	,	PUNCT
ijtc-285	62	83	novianita	novianita	NOUN
ijtc-285	62	84	rulandari	rulandari	PROPN
ijtc-285	62	85	,	,	PUNCT
ijtc-285	62	86	aprilia	aprilia	PROPN
ijtc-285	62	87	alfani	alfani	PROPN
ijtc-285	62	88	,	,	PUNCT
ijtc-285	62	89	raveedhan	raveedhan	PROPN
ijtc-285	62	90	syachlin	syachlin	PROPN
ijtc-285	62	91	215	215	NUM
ijtc-285	62	92	|	|	CCONJ
ijtc-285	62	93	ilomata	ilomata	PROPN
ijtc-285	62	94	international	international	ADJ
ijtc-285	62	95	journal	journal	NOUN
ijtc-285	62	96	of	of	ADP
ijtc-285	62	97	tax	tax	PROPN
ijtc-285	62	98	&	&	CCONJ
ijtc-285	62	99	accounting	accounting	PROPN
ijtc-285	62	100	volume	volume	NOUN
ijtc-285	62	101	2	2	NUM
ijtc-285	62	102	number	number	NOUN
ijtc-285	62	103	3	3	NUM
ijtc-285	62	104	,	,	PUNCT
ijtc-285	62	105	july	july	PROPN
ijtc-285	62	106	2021	2021	NUM
ijtc-285	62	107	source	source	NOUN
ijtc-285	62	108	:	:	PUNCT
ijtc-285	62	109	tax	tax	NOUN
ijtc-285	62	110	office	office	NOUN
ijtc-285	62	111	(	(	PUNCT
ijtc-285	62	112	kpp	kpp	NOUN
ijtc-285	62	113	)	)	PUNCT
ijtc-285	62	114	pratama	pratama	NOUN
ijtc-285	62	115	west	west	PROPN
ijtc-285	62	116	bekasi	bekasi	PROPN
ijtc-285	62	117	,	,	PUNCT
ijtc-285	62	118	2021	2021	NUM
ijtc-285	62	119	from	from	ADP
ijtc-285	62	120	the	the	DET
ijtc-285	62	121	table	table	NOUN
ijtc-285	62	122	,	,	PUNCT
ijtc-285	62	123	it	it	PRON
ijtc-285	62	124	appears	appear	VERB
ijtc-285	62	125	that	that	SCONJ
ijtc-285	62	126	the	the	DET
ijtc-285	62	127	success	success	NOUN
ijtc-285	62	128	of	of	ADP
ijtc-285	62	129	the	the	DET
ijtc-285	62	130	extensification	extensification	NOUN
ijtc-285	62	131	section	section	NOUN
ijtc-285	62	132	of	of	ADP
ijtc-285	62	133	the	the	DET
ijtc-285	62	134	west	west	PROPN
ijtc-285	62	135	bekasi	bekasi	PROPN
ijtc-285	62	136	pratama	pratama	NOUN
ijtc-285	62	137	tax	tax	NOUN
ijtc-285	62	138	service	service	NOUN
ijtc-285	62	139	office	office	NOUN
ijtc-285	62	140	in	in	ADP
ijtc-285	62	141	carrying	carry	VERB
ijtc-285	62	142	out	out	ADP
ijtc-285	62	143	its	its	PRON
ijtc-285	62	144	duties	duty	NOUN
ijtc-285	62	145	was	be	AUX
ijtc-285	62	146	proven	prove	VERB
ijtc-285	62	147	by	by	ADP
ijtc-285	62	148	the	the	DET
ijtc-285	62	149	increasing	increase	VERB
ijtc-285	62	150	number	number	NOUN
ijtc-285	62	151	of	of	ADP
ijtc-285	62	152	individual	individual	ADJ
ijtc-285	62	153	employee	employee	NOUN
ijtc-285	62	154	taxpayers	taxpayer	NOUN
ijtc-285	62	155	from	from	ADP
ijtc-285	62	156	year	year	NOUN
ijtc-285	62	157	to	to	ADP
ijtc-285	62	158	year	year	NOUN
ijtc-285	62	159	.	.	PUNCT
ijtc-285	63	1	however	however	ADV
ijtc-285	63	2	,	,	PUNCT
ijtc-285	63	3	this	this	DET
ijtc-285	63	4	increase	increase	NOUN
ijtc-285	63	5	was	be	AUX
ijtc-285	63	6	not	not	PART
ijtc-285	63	7	suitable	suitable	ADJ
ijtc-285	63	8	for	for	ADP
ijtc-285	63	9	an	an	DET
ijtc-285	63	10	increase	increase	NOUN
ijtc-285	63	11	in	in	ADP
ijtc-285	63	12	non	non	ADJ
ijtc-285	63	13	-	-	ADJ
ijtc-285	63	14	employee	employee	ADJ
ijtc-285	63	15	individual	individual	ADJ
ijtc-285	63	16	taxpayers	taxpayer	NOUN
ijtc-285	63	17	for	for	ADP
ijtc-285	63	18	micro	micro	NOUN
ijtc-285	63	19	,	,	PUNCT
ijtc-285	63	20	small	small	ADJ
ijtc-285	63	21	,	,	PUNCT
ijtc-285	63	22	and	and	CCONJ
ijtc-285	63	23	medium	medium	ADJ
ijtc-285	63	24	enterprises	enterprise	NOUN
ijtc-285	63	25	.	.	PUNCT
ijtc-285	64	1	this	this	PRON
ijtc-285	64	2	is	be	AUX
ijtc-285	64	3	exacerbated	exacerbate	VERB
ijtc-285	64	4	by	by	ADP
ijtc-285	64	5	the	the	DET
ijtc-285	64	6	emergence	emergence	NOUN
ijtc-285	64	7	of	of	ADP
ijtc-285	64	8	the	the	DET
ijtc-285	64	9	covid-19	covid-19	PROPN
ijtc-285	64	10	pandemic	pandemic	ADJ
ijtc-285	64	11	outbreak	outbreak	NOUN
ijtc-285	64	12	in	in	ADP
ijtc-285	64	13	2020	2020	NUM
ijtc-285	64	14	which	which	PRON
ijtc-285	64	15	caused	cause	VERB
ijtc-285	64	16	a	a	DET
ijtc-285	64	17	decrease	decrease	NOUN
ijtc-285	64	18	in	in	ADP
ijtc-285	64	19	msme	msme	NOUN
ijtc-285	64	20	taxpayers	taxpayer	NOUN
ijtc-285	64	21	,	,	PUNCT
ijtc-285	64	22	both	both	PRON
ijtc-285	64	23	registered	register	VERB
ijtc-285	64	24	,	,	PUNCT
ijtc-285	64	25	paying	pay	VERB
ijtc-285	64	26	/	/	SYM
ijtc-285	64	27	depositing	depositing	NOUN
ijtc-285	64	28	,	,	PUNCT
ijtc-285	64	29	and	and	CCONJ
ijtc-285	64	30	reporting	report	VERB
ijtc-285	64	31	their	their	PRON
ijtc-285	64	32	taxes	taxis	NOUN
ijtc-285	64	33	.	.	PUNCT
ijtc-285	65	1	the	the	DET
ijtc-285	65	2	existence	existence	NOUN
ijtc-285	65	3	of	of	ADP
ijtc-285	65	4	the	the	DET
ijtc-285	65	5	government	government	NOUN
ijtc-285	65	6	's	's	PART
ijtc-285	65	7	policy	policy	NOUN
ijtc-285	65	8	to	to	PART
ijtc-285	65	9	provide	provide	VERB
ijtc-285	65	10	tax	tax	NOUN
ijtc-285	65	11	incentives	incentive	NOUN
ijtc-285	65	12	for	for	ADP
ijtc-285	65	13	msme	msme	NOUN
ijtc-285	65	14	doers	doer	NOUN
ijtc-285	65	15	was	be	AUX
ijtc-285	65	16	not	not	PART
ijtc-285	65	17	able	able	ADJ
ijtc-285	65	18	to	to	PART
ijtc-285	65	19	raise	raise	VERB
ijtc-285	65	20	the	the	DET
ijtc-285	65	21	level	level	NOUN
ijtc-285	65	22	of	of	ADP
ijtc-285	65	23	reporting	reporting	NOUN
ijtc-285	65	24	of	of	ADP
ijtc-285	65	25	msme	msme	NOUN
ijtc-285	65	26	taxpayers	taxpayer	NOUN
ijtc-285	65	27	in	in	ADP
ijtc-285	65	28	2020	2020	NUM
ijtc-285	65	29	.	.	PUNCT
ijtc-285	66	1	based	base	VERB
ijtc-285	66	2	on	on	ADP
ijtc-285	66	3	the	the	DET
ijtc-285	66	4	information	information	NOUN
ijtc-285	66	5	from	from	ADP
ijtc-285	66	6	the	the	DET
ijtc-285	66	7	west	west	PROPN
ijtc-285	66	8	bekasi	bekasi	PROPN
ijtc-285	66	9	pratama	pratama	NOUN
ijtc-285	66	10	tax	tax	NOUN
ijtc-285	66	11	service	service	NOUN
ijtc-285	66	12	office	office	NOUN
ijtc-285	66	13	,	,	PUNCT
ijtc-285	66	14	it	it	PRON
ijtc-285	66	15	was	be	AUX
ijtc-285	66	16	found	find	VERB
ijtc-285	66	17	that	that	SCONJ
ijtc-285	66	18	in	in	ADP
ijtc-285	66	19	2020	2020	NUM
ijtc-285	66	20	there	there	PRON
ijtc-285	66	21	were	be	VERB
ijtc-285	66	22	960	960	NUM
ijtc-285	66	23	msme	msme	NOUN
ijtc-285	66	24	tax	tax	NOUN
ijtc-285	66	25	reporting	reporting	NOUN
ijtc-285	66	26	consisting	consist	VERB
ijtc-285	66	27	of	of	ADP
ijtc-285	66	28	:	:	PUNCT
ijtc-285	66	29	the	the	DET
ijtc-285	66	30	annual	annual	ADJ
ijtc-285	66	31	tax	tax	NOUN
ijtc-285	66	32	return	return	NOUN
ijtc-285	66	33	(	(	PUNCT
ijtc-285	66	34	spt	spt	NOUN
ijtc-285	66	35	)	)	PUNCT
ijtc-285	66	36	reports	report	NOUN
ijtc-285	66	37	and	and	CCONJ
ijtc-285	66	38	incentive	incentive	NOUN
ijtc-285	66	39	realization	realization	NOUN
ijtc-285	66	40	reports	report	NOUN
ijtc-285	66	41	can	can	AUX
ijtc-285	66	42	be	be	AUX
ijtc-285	66	43	seen	see	VERB
ijtc-285	66	44	that	that	SCONJ
ijtc-285	66	45	there	there	PRON
ijtc-285	66	46	has	have	AUX
ijtc-285	66	47	been	be	AUX
ijtc-285	66	48	a	a	DET
ijtc-285	66	49	very	very	ADV
ijtc-285	66	50	drastic	drastic	ADJ
ijtc-285	66	51	decline	decline	NOUN
ijtc-285	66	52	in	in	ADP
ijtc-285	66	53	the	the	DET
ijtc-285	66	54	implementation	implementation	NOUN
ijtc-285	66	55	of	of	ADP
ijtc-285	66	56	the	the	DET
ijtc-285	66	57	tax	tax	NOUN
ijtc-285	66	58	obligations	obligation	NOUN
ijtc-285	66	59	of	of	ADP
ijtc-285	66	60	msme	msme	NOUN
ijtc-285	66	61	doers	doer	NOUN
ijtc-285	66	62	in	in	ADP
ijtc-285	66	63	the	the	DET
ijtc-285	66	64	west	west	PROPN
ijtc-285	66	65	bekasi	bekasi	PROPN
ijtc-285	66	66	pratama	pratama	NOUN
ijtc-285	66	67	tax	tax	NOUN
ijtc-285	66	68	office	office	NOUN
ijtc-285	66	69	area	area	NOUN
ijtc-285	66	70	.	.	PUNCT
ijtc-285	67	1	income	income	NOUN
ijtc-285	67	2	tax	tax	NOUN
ijtc-285	67	3	revenue	revenue	NOUN
ijtc-285	67	4	from	from	ADP
ijtc-285	67	5	the	the	DET
ijtc-285	67	6	micro	micro	NOUN
ijtc-285	67	7	,	,	PUNCT
ijtc-285	67	8	small	small	ADJ
ijtc-285	67	9	,	,	PUNCT
ijtc-285	67	10	and	and	CCONJ
ijtc-285	67	11	medium	medium	ADJ
ijtc-285	67	12	enterprises	enterprise	NOUN
ijtc-285	67	13	sector	sector	NOUN
ijtc-285	67	14	from	from	ADP
ijtc-285	67	15	2018	2018	NUM
ijtc-285	67	16	to	to	ADP
ijtc-285	67	17	2020	2020	NUM
ijtc-285	67	18	has	have	AUX
ijtc-285	67	19	also	also	ADV
ijtc-285	67	20	decreased	decrease	VERB
ijtc-285	67	21	from	from	ADP
ijtc-285	67	22	year	year	NOUN
ijtc-285	67	23	to	to	ADP
ijtc-285	67	24	year	year	NOUN
ijtc-285	67	25	.	.	PUNCT
ijtc-285	68	1	this	this	DET
ijtc-285	68	2	decline	decline	NOUN
ijtc-285	68	3	,	,	PUNCT
ijtc-285	68	4	especially	especially	ADV
ijtc-285	68	5	in	in	ADP
ijtc-285	68	6	2020	2020	NUM
ijtc-285	68	7	,	,	PUNCT
ijtc-285	68	8	was	be	AUX
ijtc-285	68	9	due	due	ADJ
ijtc-285	68	10	to	to	ADP
ijtc-285	68	11	the	the	DET
ijtc-285	68	12	impact	impact	NOUN
ijtc-285	68	13	of	of	ADP
ijtc-285	68	14	the	the	DET
ijtc-285	68	15	covid-19	covid-19	PROPN
ijtc-285	68	16	pandemic	pandemic	NOUN
ijtc-285	68	17	,	,	PUNCT
ijtc-285	68	18	in	in	ADP
ijtc-285	68	19	which	which	PRON
ijtc-285	68	20	many	many	ADJ
ijtc-285	68	21	msme	msme	NOUN
ijtc-285	68	22	players	player	NOUN
ijtc-285	68	23	experienced	experience	VERB
ijtc-285	68	24	a	a	DET
ijtc-285	68	25	sharp	sharp	ADJ
ijtc-285	68	26	decline	decline	NOUN
ijtc-285	68	27	in	in	ADP
ijtc-285	68	28	sales	sale	NOUN
ijtc-285	68	29	turnover	turnover	NOUN
ijtc-285	68	30	that	that	PRON
ijtc-285	68	31	many	many	ADJ
ijtc-285	68	32	could	could	AUX
ijtc-285	68	33	not	not	PART
ijtc-285	68	34	even	even	ADV
ijtc-285	68	35	survive	survive	VERB
ijtc-285	68	36	in	in	ADP
ijtc-285	68	37	maintaining	maintain	VERB
ijtc-285	68	38	their	their	PRON
ijtc-285	68	39	business	business	NOUN
ijtc-285	68	40	continuity	continuity	NOUN
ijtc-285	68	41	.	.	PUNCT
ijtc-285	69	1	this	this	DET
ijtc-285	69	2	decline	decline	NOUN
ijtc-285	69	3	in	in	ADP
ijtc-285	69	4	revenue	revenue	NOUN
ijtc-285	69	5	is	be	AUX
ijtc-285	69	6	also	also	ADV
ijtc-285	69	7	due	due	ADJ
ijtc-285	69	8	to	to	ADP
ijtc-285	69	9	the	the	DET
ijtc-285	69	10	tax	tax	NOUN
ijtc-285	69	11	incentives	incentive	NOUN
ijtc-285	69	12	provided	provide	VERB
ijtc-285	69	13	by	by	ADP
ijtc-285	69	14	the	the	DET
ijtc-285	69	15	government	government	NOUN
ijtc-285	69	16	for	for	ADP
ijtc-285	69	17	msme	msme	NOUN
ijtc-285	69	18	doers	doer	NOUN
ijtc-285	69	19	so	so	SCONJ
ijtc-285	69	20	that	that	SCONJ
ijtc-285	69	21	msme	msme	NOUN
ijtc-285	69	22	doers	doer	NOUN
ijtc-285	69	23	do	do	AUX
ijtc-285	69	24	not	not	PART
ijtc-285	69	25	have	have	VERB
ijtc-285	69	26	to	to	PART
ijtc-285	69	27	pay	pay	VERB
ijtc-285	69	28	taxes	taxis	NOUN
ijtc-285	69	29	owed	owe	VERB
ijtc-285	69	30	to	to	ADP
ijtc-285	69	31	the	the	DET
ijtc-285	69	32	state	state	NOUN
ijtc-285	69	33	.	.	PUNCT
ijtc-285	70	1	the	the	DET
ijtc-285	70	2	table	table	NOUN
ijtc-285	70	3	below	below	ADV
ijtc-285	70	4	shows	show	VERB
ijtc-285	70	5	the	the	DET
ijtc-285	70	6	income	income	NOUN
ijtc-285	70	7	tax	tax	NOUN
ijtc-285	70	8	receipts	receipt	NOUN
ijtc-285	70	9	received	receive	VERB
ijtc-285	70	10	by	by	ADP
ijtc-285	70	11	the	the	DET
ijtc-285	70	12	west	west	PROPN
ijtc-285	70	13	bekasi	bekasi	PROPN
ijtc-285	70	14	pratama	pratama	NOUN
ijtc-285	70	15	tax	tax	NOUN
ijtc-285	70	16	service	service	NOUN
ijtc-285	70	17	office	office	NOUN
ijtc-285	70	18	from	from	ADP
ijtc-285	70	19	the	the	DET
ijtc-285	70	20	micro	micro	NOUN
ijtc-285	70	21	,	,	PUNCT
ijtc-285	70	22	small	small	ADJ
ijtc-285	70	23	,	,	PUNCT
ijtc-285	70	24	and	and	CCONJ
ijtc-285	70	25	medium	medium	ADJ
ijtc-285	70	26	enterprises	enterprise	NOUN
ijtc-285	70	27	sectors	sector	NOUN
ijtc-285	70	28	from	from	ADP
ijtc-285	70	29	2018	2018	NUM
ijtc-285	70	30	to	to	ADP
ijtc-285	70	31	2020	2020	NUM
ijtc-285	70	32	.	.	PUNCT
ijtc-285	71	1	table	table	NOUN
ijtc-285	71	2	.	.	PUNCT
ijtc-285	72	1	2	2	NUM
ijtc-285	72	2	income	income	NOUN
ijtc-285	72	3	tax	tax	NOUN
ijtc-285	72	4	revenue	revenue	NOUN
ijtc-285	72	5	from	from	ADP
ijtc-285	72	6	the	the	DET
ijtc-285	72	7	msme	msme	NOUN
ijtc-285	72	8	sector	sector	NOUN
ijtc-285	72	9	at	at	ADP
ijtc-285	72	10	kpp	kpp	PROPN
ijtc-285	72	11	pratama	pratama	NOUN
ijtc-285	72	12	west	west	PROPN
ijtc-285	72	13	bekasi	bekasi	PROPN
ijtc-285	72	14	in	in	ADP
ijtc-285	72	15	2018	2018	NUM
ijtc-285	72	16	-	-	SYM
ijtc-285	72	17	2020	2020	NUM
ijtc-285	72	18	source	source	NOUN
ijtc-285	72	19	:	:	PUNCT
ijtc-285	72	20	tax	tax	NOUN
ijtc-285	72	21	office	office	NOUN
ijtc-285	72	22	(	(	PUNCT
ijtc-285	72	23	kpp	kpp	NOUN
ijtc-285	72	24	)	)	PUNCT
ijtc-285	72	25	pratama	pratama	NOUN
ijtc-285	72	26	west	west	PROPN
ijtc-285	72	27	bekasi	bekasi	PROPN
ijtc-285	72	28	,	,	PUNCT
ijtc-285	72	29	2021	2021	NUM
ijtc-285	72	30	as	as	SCONJ
ijtc-285	72	31	it	it	PRON
ijtc-285	72	32	has	have	AUX
ijtc-285	72	33	been	be	AUX
ijtc-285	72	34	explained	explain	VERB
ijtc-285	72	35	that	that	SCONJ
ijtc-285	72	36	one	one	NUM
ijtc-285	72	37	of	of	ADP
ijtc-285	72	38	the	the	DET
ijtc-285	72	39	data	data	NOUN
ijtc-285	72	40	collection	collection	NOUN
ijtc-285	72	41	techniques	technique	NOUN
ijtc-285	72	42	in	in	ADP
ijtc-285	72	43	this	this	DET
ijtc-285	72	44	study	study	NOUN
ijtc-285	72	45	is	be	AUX
ijtc-285	72	46	to	to	PART
ijtc-285	72	47	conduct	conduct	VERB
ijtc-285	72	48	interviews	interview	NOUN
ijtc-285	72	49	with	with	ADP
ijtc-285	72	50	several	several	ADJ
ijtc-285	72	51	informants	informant	NOUN
ijtc-285	72	52	who	who	PRON
ijtc-285	72	53	are	be	AUX
ijtc-285	72	54	considered	consider	VERB
ijtc-285	72	55	competent	competent	ADJ
ijtc-285	72	56	and	and	CCONJ
ijtc-285	72	57	knowledgeable	knowledgeable	ADJ
ijtc-285	72	58	about	about	ADP
ijtc-285	72	59	the	the	DET
ijtc-285	72	60	year	year	NOUN
ijtc-285	72	61	final	final	ADJ
ijtc-285	72	62	income	income	NOUN
ijtc-285	72	63	tax	tax	NOUN
ijtc-285	72	64	(	(	PUNCT
ijtc-285	72	65	pph	pph	PROPN
ijtc-285	72	66	)	)	PUNCT
ijtc-285	72	67	realization	realization	NOUN
ijtc-285	72	68	msme	msme	PROPN
ijtc-285	72	69	tax	tax	NOUN
ijtc-285	72	70	realization	realization	NOUN
ijtc-285	72	71	2018	2018	NUM
ijtc-285	72	72	203.529.776.007	203.529.776.007	NUM
ijtc-285	72	73	22.805.388.941	22.805.388.941	NUM
ijtc-285	72	74	2019	2019	NUM
ijtc-285	73	1	236.202.884.587	236.202.884.587	NUM
ijtc-285	73	2	19.455.838.706	19.455.838.706	NUM
ijtc-285	73	3	2020	2020	NUM
ijtc-285	73	4	173.528.501.055	173.528.501.055	NUM
ijtc-285	73	5	11.917.319.901	11.917.319.901	NUM
ijtc-285	73	6	digital	digital	ADJ
ijtc-285	73	7	transformation	transformation	NOUN
ijtc-285	73	8	of	of	ADP
ijtc-285	73	9	self	self	NOUN
ijtc-285	73	10	assessment	assessment	NOUN
ijtc-285	73	11	system	system	NOUN
ijtc-285	73	12	on	on	ADP
ijtc-285	73	13	final	final	ADJ
ijtc-285	73	14	income	income	NOUN
ijtc-285	73	15	tax	tax	NOUN
ijtc-285	73	16	in	in	ADP
ijtc-285	73	17	small	small	PROPN
ijtc-285	73	18	micro	micro	PROPN
ijtc-285	73	19	business	business	NOUN
ijtc-285	73	20	and	and	CCONJ
ijtc-285	73	21	medium	medium	NOUN
ijtc-285	73	22	at	at	ADP
ijtc-285	73	23	pratama	pratama	NOUN
ijtc-285	73	24	tax	tax	NOUN
ijtc-285	73	25	office	office	NOUN
ijtc-285	73	26	of	of	ADP
ijtc-285	73	27	west	west	PROPN
ijtc-285	73	28	bekasi	bekasi	PROPN
ijtc-285	73	29	dwikora	dwikora	PROPN
ijtc-285	73	30	harjo	harjo	PROPN
ijtc-285	73	31	,	,	PUNCT
ijtc-285	73	32	novianita	novianita	NOUN
ijtc-285	73	33	rulandari	rulandari	PROPN
ijtc-285	73	34	,	,	PUNCT
ijtc-285	73	35	aprilia	aprilia	PROPN
ijtc-285	73	36	alfani	alfani	PROPN
ijtc-285	73	37	,	,	PUNCT
ijtc-285	73	38	raveedhan	raveedhan	PROPN
ijtc-285	73	39	syachlin	syachlin	PROPN
ijtc-285	73	40	216	216	NUM
ijtc-285	73	41	|	|	ADV
ijtc-285	73	42	ilomata	ilomata	PROPN
ijtc-285	73	43	international	international	ADJ
ijtc-285	73	44	journal	journal	NOUN
ijtc-285	73	45	of	of	ADP
ijtc-285	73	46	tax	tax	PROPN
ijtc-285	73	47	&	&	CCONJ
ijtc-285	73	48	accounting	accounting	PROPN
ijtc-285	73	49	volume	volume	NOUN
ijtc-285	73	50	2	2	NUM
ijtc-285	73	51	number	number	NOUN
ijtc-285	73	52	3	3	NUM
ijtc-285	73	53	,	,	PUNCT
ijtc-285	73	54	july	july	PROPN
ijtc-285	73	55	2021	2021	NUM
ijtc-285	73	56	theme	theme	NOUN
ijtc-285	73	57	of	of	ADP
ijtc-285	73	58	this	this	DET
ijtc-285	73	59	research	research	NOUN
ijtc-285	73	60	.	.	PUNCT
ijtc-285	74	1	there	there	PRON
ijtc-285	74	2	were	be	VERB
ijtc-285	74	3	7	7	NUM
ijtc-285	74	4	(	(	PUNCT
ijtc-285	74	5	seven	seven	NUM
ijtc-285	74	6	)	)	PUNCT
ijtc-285	74	7	informants	informant	NOUN
ijtc-285	74	8	who	who	PRON
ijtc-285	74	9	were	be	AUX
ijtc-285	74	10	successfully	successfully	ADV
ijtc-285	74	11	asked	ask	VERB
ijtc-285	74	12	and	and	CCONJ
ijtc-285	74	13	these	these	DET
ijtc-285	74	14	informants	informant	NOUN
ijtc-285	74	15	came	come	VERB
ijtc-285	74	16	from	from	ADP
ijtc-285	74	17	many	many	ADJ
ijtc-285	74	18	different	different	ADJ
ijtc-285	74	19	characteristics	characteristic	NOUN
ijtc-285	74	20	to	to	PART
ijtc-285	74	21	maintain	maintain	VERB
ijtc-285	74	22	the	the	DET
ijtc-285	74	23	objectivity	objectivity	NOUN
ijtc-285	74	24	of	of	ADP
ijtc-285	74	25	this	this	DET
ijtc-285	74	26	research	research	NOUN
ijtc-285	74	27	.	.	PUNCT
ijtc-285	75	1	an	an	DET
ijtc-285	75	2	informant	informant	NOUN
ijtc-285	75	3	comes	come	VERB
ijtc-285	75	4	from	from	ADP
ijtc-285	75	5	the	the	DET
ijtc-285	75	6	regulator	regulator	NOUN
ijtc-285	75	7	with	with	ADP
ijtc-285	75	8	the	the	DET
ijtc-285	75	9	characteristics	characteristic	NOUN
ijtc-285	75	10	of	of	ADP
ijtc-285	75	11	the	the	DET
ijtc-285	75	12	informant	informant	NOUN
ijtc-285	75	13	as	as	ADP
ijtc-285	75	14	account	account	NOUN
ijtc-285	75	15	representative	representative	NOUN
ijtc-285	75	16	for	for	ADP
ijtc-285	75	17	supervision	supervision	NOUN
ijtc-285	75	18	and	and	CCONJ
ijtc-285	75	19	consultation	consultation	NOUN
ijtc-285	75	20	i	i	PRON
ijtc-285	75	21	at	at	ADP
ijtc-285	75	22	tax	tax	NOUN
ijtc-285	75	23	office	office	NOUN
ijtc-285	75	24	(	(	PUNCT
ijtc-285	75	25	kpp	kpp	NOUN
ijtc-285	75	26	)	)	PUNCT
ijtc-285	75	27	pratama	pratama	NOUN
ijtc-285	75	28	west	west	PROPN
ijtc-285	75	29	bekasi	bekasi	PROPN
ijtc-285	75	30	,	,	PUNCT
ijtc-285	75	31	5	5	NUM
ijtc-285	75	32	(	(	PUNCT
ijtc-285	75	33	five	five	NUM
ijtc-285	75	34	)	)	PUNCT
ijtc-285	75	35	informants	informant	NOUN
ijtc-285	75	36	from	from	ADP
ijtc-285	75	37	taxpayers	taxpayer	NOUN
ijtc-285	75	38	with	with	ADP
ijtc-285	75	39	the	the	DET
ijtc-285	75	40	characteristics	characteristic	NOUN
ijtc-285	75	41	of	of	ADP
ijtc-285	75	42	informants	informant	NOUN
ijtc-285	75	43	as	as	ADP
ijtc-285	75	44	msme	msme	NOUN
ijtc-285	75	45	doers	doer	NOUN
ijtc-285	75	46	from	from	ADP
ijtc-285	75	47	different	different	ADJ
ijtc-285	75	48	types	type	NOUN
ijtc-285	75	49	of	of	ADP
ijtc-285	75	50	businesses	business	NOUN
ijtc-285	75	51	and	and	CCONJ
ijtc-285	75	52	an	an	DET
ijtc-285	75	53	informant	informant	NOUN
ijtc-285	75	54	who	who	PRON
ijtc-285	75	55	is	be	AUX
ijtc-285	75	56	considered	consider	VERB
ijtc-285	75	57	an	an	DET
ijtc-285	75	58	expert	expert	NOUN
ijtc-285	75	59	in	in	ADP
ijtc-285	75	60	the	the	DET
ijtc-285	75	61	taxation	taxation	NOUN
ijtc-285	75	62	as	as	ADP
ijtc-285	75	63	the	the	DET
ijtc-285	75	64	guardian	guardian	NOUN
ijtc-285	75	65	of	of	ADP
ijtc-285	75	66	the	the	DET
ijtc-285	75	67	objectivity	objectivity	NOUN
ijtc-285	75	68	of	of	ADP
ijtc-285	75	69	this	this	DET
ijtc-285	75	70	research	research	NOUN
ijtc-285	75	71	who	who	PRON
ijtc-285	75	72	came	come	VERB
ijtc-285	75	73	from	from	ADP
ijtc-285	75	74	academics	academic	NOUN
ijtc-285	75	75	with	with	ADP
ijtc-285	75	76	the	the	DET
ijtc-285	75	77	characteristics	characteristic	NOUN
ijtc-285	75	78	of	of	ADP
ijtc-285	75	79	an	an	DET
ijtc-285	75	80	informant	informant	NOUN
ijtc-285	75	81	as	as	ADP
ijtc-285	75	82	a	a	DET
ijtc-285	75	83	tax	tax	NOUN
ijtc-285	75	84	lecturer	lecturer	NOUN
ijtc-285	75	85	at	at	ADP
ijtc-285	75	86	the	the	DET
ijtc-285	75	87	stiami	stiami	PROPN
ijtc-285	75	88	institute	institute	PROPN
ijtc-285	75	89	.	.	PUNCT
ijtc-285	76	1	the	the	DET
ijtc-285	76	2	following	following	NOUN
ijtc-285	76	3	describes	describe	VERB
ijtc-285	76	4	the	the	DET
ijtc-285	76	5	analysis	analysis	NOUN
ijtc-285	76	6	of	of	ADP
ijtc-285	76	7	the	the	DET
ijtc-285	76	8	results	result	NOUN
ijtc-285	76	9	of	of	ADP
ijtc-285	76	10	interviews	interview	NOUN
ijtc-285	76	11	with	with	ADP
ijtc-285	76	12	informants	informant	NOUN
ijtc-285	76	13	juxtaposed	juxtapose	VERB
ijtc-285	76	14	with	with	ADP
ijtc-285	76	15	the	the	DET
ijtc-285	76	16	dimensions	dimension	NOUN
ijtc-285	76	17	contained	contain	VERB
ijtc-285	76	18	in	in	ADP
ijtc-285	76	19	the	the	DET
ijtc-285	76	20	self	self	NOUN
ijtc-285	76	21	assessment	assessment	NOUN
ijtc-285	76	22	system	system	NOUN
ijtc-285	76	23	theory	theory	NOUN
ijtc-285	76	24	expressed	express	VERB
ijtc-285	76	25	by	by	ADP
ijtc-285	76	26	siti	siti	PROPN
ijtc-285	76	27	kurnia	kurnia	PROPN
ijtc-285	76	28	rahayu	rahayu	PROPN
ijtc-285	76	29	(	(	PUNCT
ijtc-285	76	30	2017	2017	NUM
ijtc-285	76	31	)	)	PUNCT
ijtc-285	76	32	which	which	PRON
ijtc-285	76	33	includes	include	VERB
ijtc-285	76	34	the	the	DET
ijtc-285	76	35	dimensions	dimension	NOUN
ijtc-285	76	36	of	of	ADP
ijtc-285	76	37	registering	register	VERB
ijtc-285	76	38	with	with	ADP
ijtc-285	76	39	the	the	DET
ijtc-285	76	40	tax	tax	NOUN
ijtc-285	76	41	office	office	NOUN
ijtc-285	76	42	,	,	PUNCT
ijtc-285	76	43	calculating	calculate	VERB
ijtc-285	76	44	taxes	taxis	NOUN
ijtc-285	76	45	by	by	ADP
ijtc-285	76	46	taxpayers	taxpayer	NOUN
ijtc-285	76	47	,	,	PUNCT
ijtc-285	76	48	paying	pay	VERB
ijtc-285	76	49	taxes	taxis	NOUN
ijtc-285	76	50	by	by	ADP
ijtc-285	76	51	yourself	yourself	PRON
ijtc-285	76	52	.	.	PUNCT
ijtc-285	77	1	by	by	ADP
ijtc-285	77	2	the	the	DET
ijtc-285	77	3	taxpayer	taxpayer	NOUN
ijtc-285	77	4	and	and	CCONJ
ijtc-285	77	5	reporting	reporting	NOUN
ijtc-285	77	6	is	be	AUX
ijtc-285	77	7	carried	carry	VERB
ijtc-285	77	8	out	out	ADP
ijtc-285	77	9	by	by	ADP
ijtc-285	77	10	the	the	DET
ijtc-285	77	11	taxpayer	taxpayer	NOUN
ijtc-285	77	12	and	and	CCONJ
ijtc-285	77	13	an	an	DET
ijtc-285	77	14	analysis	analysis	NOUN
ijtc-285	77	15	of	of	ADP
ijtc-285	77	16	the	the	DET
ijtc-285	77	17	obstacles	obstacle	NOUN
ijtc-285	77	18	both	both	CCONJ
ijtc-285	77	19	faced	face	VERB
ijtc-285	77	20	by	by	ADP
ijtc-285	77	21	the	the	DET
ijtc-285	77	22	tax	tax	NOUN
ijtc-285	77	23	authorities	authority	NOUN
ijtc-285	77	24	of	of	ADP
ijtc-285	77	25	the	the	DET
ijtc-285	77	26	west	west	PROPN
ijtc-285	77	27	bekasi	bekasi	PROPN
ijtc-285	77	28	pratama	pratama	NOUN
ijtc-285	77	29	tax	tax	NOUN
ijtc-285	77	30	office	office	NOUN
ijtc-285	77	31	and	and	CCONJ
ijtc-285	77	32	by	by	ADP
ijtc-285	77	33	the	the	DET
ijtc-285	77	34	taxpayer	taxpayer	NOUN
ijtc-285	77	35	of	of	ADP
ijtc-285	77	36	micro	micro	PROPN
ijtc-285	77	37	,	,	PUNCT
ijtc-285	77	38	small	small	ADJ
ijtc-285	77	39	and	and	CCONJ
ijtc-285	77	40	medium	medium	ADJ
ijtc-285	77	41	enterprises	enterprise	NOUN
ijtc-285	77	42	which	which	PRON
ijtc-285	77	43	is	be	AUX
ijtc-285	77	44	closed	close	VERB
ijtc-285	77	45	with	with	ADP
ijtc-285	77	46	an	an	DET
ijtc-285	77	47	analysis	analysis	NOUN
ijtc-285	77	48	of	of	ADP
ijtc-285	77	49	the	the	DET
ijtc-285	77	50	solutions	solution	NOUN
ijtc-285	77	51	implemented	implement	VERB
ijtc-285	77	52	to	to	PART
ijtc-285	77	53	deal	deal	VERB
ijtc-285	77	54	with	with	ADP
ijtc-285	77	55	the	the	DET
ijtc-285	77	56	obstacles	obstacle	NOUN
ijtc-285	77	57	that	that	PRON
ijtc-285	77	58	occur	occur	VERB
ijtc-285	77	59	.	.	PUNCT
ijtc-285	78	1	1	1	X
ijtc-285	78	2	)	)	PUNCT
ijtc-285	78	3	self	self	NOUN
ijtc-285	78	4	-	-	PUNCT
ijtc-285	78	5	register	register	NOUN
ijtc-285	78	6	to	to	ADP
ijtc-285	78	7	the	the	DET
ijtc-285	78	8	tax	tax	NOUN
ijtc-285	78	9	office	office	NOUN
ijtc-285	78	10	based	base	VERB
ijtc-285	78	11	on	on	ADP
ijtc-285	78	12	the	the	DET
ijtc-285	78	13	results	result	NOUN
ijtc-285	78	14	of	of	ADP
ijtc-285	78	15	research	research	NOUN
ijtc-285	78	16	through	through	ADP
ijtc-285	78	17	interviews	interview	NOUN
ijtc-285	78	18	with	with	ADP
ijtc-285	78	19	informants	informant	NOUN
ijtc-285	78	20	,	,	PUNCT
ijtc-285	78	21	especially	especially	ADV
ijtc-285	78	22	informants	informant	NOUN
ijtc-285	78	23	with	with	ADP
ijtc-285	78	24	characteristics	characteristic	NOUN
ijtc-285	78	25	as	as	ADP
ijtc-285	78	26	tax	tax	NOUN
ijtc-285	78	27	authorities	authority	NOUN
ijtc-285	78	28	at	at	ADP
ijtc-285	78	29	the	the	DET
ijtc-285	78	30	pratama	pratama	NOUN
ijtc-285	78	31	tax	tax	NOUN
ijtc-285	78	32	service	service	NOUN
ijtc-285	78	33	office	office	NOUN
ijtc-285	78	34	of	of	ADP
ijtc-285	78	35	west	west	PROPN
ijtc-285	78	36	bekasi	bekasi	PROPN
ijtc-285	78	37	,	,	PUNCT
ijtc-285	78	38	taxpayer	taxpayer	NOUN
ijtc-285	78	39	registration	registration	NOUN
ijtc-285	78	40	number	number	NOUN
ijtc-285	78	41	(	(	PUNCT
ijtc-285	78	42	npwp	npwp	NOUN
ijtc-285	78	43	)	)	PUNCT
ijtc-285	78	44	registration	registration	NOUN
ijtc-285	78	45	activities	activity	NOUN
ijtc-285	78	46	and	and	CCONJ
ijtc-285	78	47	registration	registration	NOUN
ijtc-285	78	48	as	as	ADP
ijtc-285	78	49	participants	participant	NOUN
ijtc-285	78	50	for	for	ADP
ijtc-285	78	51	msme	msme	NOUN
ijtc-285	78	52	taxpayers	taxpayer	NOUN
ijtc-285	78	53	based	base	VERB
ijtc-285	78	54	on	on	ADP
ijtc-285	78	55	the	the	DET
ijtc-285	78	56	government	government	NOUN
ijtc-285	78	57	regulation	regulation	NOUN
ijtc-285	78	58	number	number	NOUN
ijtc-285	78	59	23	23	NUM
ijtc-285	78	60	of	of	ADP
ijtc-285	78	61	2018	2018	NUM
ijtc-285	78	62	for	for	ADP
ijtc-285	78	63	all	all	DET
ijtc-285	78	64	people	people	NOUN
ijtc-285	78	65	who	who	PRON
ijtc-285	78	66	have	have	AUX
ijtc-285	78	67	met	meet	VERB
ijtc-285	78	68	the	the	DET
ijtc-285	78	69	formal	formal	ADJ
ijtc-285	78	70	requirements	requirement	NOUN
ijtc-285	78	71	and	and	CCONJ
ijtc-285	78	72	materials	material	NOUN
ijtc-285	78	73	,	,	PUNCT
ijtc-285	78	74	both	both	DET
ijtc-285	78	75	individuals	individual	NOUN
ijtc-285	78	76	and	and	CCONJ
ijtc-285	78	77	business	business	NOUN
ijtc-285	78	78	entities	entity	NOUN
ijtc-285	78	79	,	,	PUNCT
ijtc-285	78	80	currently	currently	ADV
ijtc-285	78	81	,	,	PUNCT
ijtc-285	78	82	besides	besides	SCONJ
ijtc-285	78	83	being	be	AUX
ijtc-285	78	84	able	able	ADJ
ijtc-285	78	85	to	to	PART
ijtc-285	78	86	be	be	AUX
ijtc-285	78	87	done	do	VERB
ijtc-285	78	88	manually	manually	ADV
ijtc-285	78	89	by	by	ADP
ijtc-285	78	90	coming	come	VERB
ijtc-285	78	91	in	in	ADP
ijtc-285	78	92	person	person	NOUN
ijtc-285	78	93	to	to	ADP
ijtc-285	78	94	the	the	DET
ijtc-285	78	95	nearest	near	ADJ
ijtc-285	78	96	tax	tax	NOUN
ijtc-285	78	97	service	service	NOUN
ijtc-285	78	98	office	office	NOUN
ijtc-285	78	99	,	,	PUNCT
ijtc-285	78	100	it	it	PRON
ijtc-285	78	101	can	can	AUX
ijtc-285	78	102	also	also	ADV
ijtc-285	78	103	be	be	AUX
ijtc-285	78	104	done	do	VERB
ijtc-285	78	105	more	more	ADV
ijtc-285	78	106	easily	easily	ADV
ijtc-285	78	107	,	,	PUNCT
ijtc-285	78	108	namely	namely	ADV
ijtc-285	78	109	registering	register	VERB
ijtc-285	78	110	through	through	ADP
ijtc-285	78	111	e	e	NOUN
ijtc-285	78	112	-	-	NOUN
ijtc-285	78	113	registration	registration	NOUN
ijtc-285	78	114	.	.	PUNCT
ijtc-285	79	1	2	2	X
ijtc-285	79	2	)	)	PUNCT
ijtc-285	79	3	calculating	calculate	VERB
ijtc-285	79	4	tax	tax	NOUN
ijtc-285	79	5	by	by	ADP
ijtc-285	79	6	taxpayer	taxpayer	NOUN
ijtc-285	79	7	interviews	interview	NOUN
ijtc-285	79	8	were	be	AUX
ijtc-285	79	9	conducted	conduct	VERB
ijtc-285	79	10	with	with	ADP
ijtc-285	79	11	informants	informant	NOUN
ijtc-285	79	12	with	with	ADP
ijtc-285	79	13	the	the	DET
ijtc-285	79	14	category	category	NOUN
ijtc-285	79	15	of	of	ADP
ijtc-285	79	16	all	all	DET
ijtc-285	79	17	characteristics	characteristic	NOUN
ijtc-285	79	18	of	of	ADP
ijtc-285	79	19	the	the	DET
ijtc-285	79	20	informants	informant	NOUN
ijtc-285	79	21	.	.	PUNCT
ijtc-285	80	1	based	base	VERB
ijtc-285	80	2	on	on	ADP
ijtc-285	80	3	the	the	DET
ijtc-285	80	4	results	result	NOUN
ijtc-285	80	5	of	of	ADP
ijtc-285	80	6	research	research	NOUN
ijtc-285	80	7	through	through	ADP
ijtc-285	80	8	interviews	interview	NOUN
ijtc-285	80	9	,	,	PUNCT
ijtc-285	80	10	it	it	PRON
ijtc-285	80	11	is	be	AUX
ijtc-285	80	12	known	know	VERB
ijtc-285	80	13	that	that	SCONJ
ijtc-285	80	14	msme	msme	NOUN
ijtc-285	80	15	taxpayers	taxpayer	NOUN
ijtc-285	80	16	who	who	PRON
ijtc-285	80	17	have	have	AUX
ijtc-285	80	18	been	be	AUX
ijtc-285	80	19	registered	register	VERB
ijtc-285	80	20	as	as	SCONJ
ijtc-285	80	21	msme	msme	NOUN
ijtc-285	80	22	taxpayers	taxpayer	NOUN
ijtc-285	80	23	participating	participate	VERB
ijtc-285	80	24	in	in	ADP
ijtc-285	80	25	government	government	NOUN
ijtc-285	80	26	regulation	regulation	NOUN
ijtc-285	80	27	number	number	NOUN
ijtc-285	80	28	23	23	NUM
ijtc-285	80	29	of	of	ADP
ijtc-285	80	30	2018	2018	NUM
ijtc-285	80	31	are	be	AUX
ijtc-285	80	32	required	require	VERB
ijtc-285	80	33	to	to	PART
ijtc-285	80	34	calculate	calculate	VERB
ijtc-285	80	35	their	their	PRON
ijtc-285	80	36	tax	tax	NOUN
ijtc-285	80	37	payable	payable	ADJ
ijtc-285	80	38	by	by	ADP
ijtc-285	80	39	the	the	DET
ijtc-285	80	40	government	government	NOUN
ijtc-285	80	41	regulation	regulation	NOUN
ijtc-285	80	42	no	no	NOUN
ijtc-285	80	43	.	.	NOUN
ijtc-285	80	44	23	23	NUM
ijtc-285	80	45	of	of	ADP
ijtc-285	80	46	2018	2018	NUM
ijtc-285	80	47	at	at	ADP
ijtc-285	80	48	a	a	DET
ijtc-285	80	49	rate	rate	NOUN
ijtc-285	80	50	of	of	ADP
ijtc-285	80	51	0.5	0.5	NUM
ijtc-285	80	52	%	%	NOUN
ijtc-285	80	53	,	,	PUNCT
ijtc-285	80	54	except	except	SCONJ
ijtc-285	80	55	for	for	ADP
ijtc-285	80	56	taxpayers	taxpayer	NOUN
ijtc-285	80	57	who	who	PRON
ijtc-285	80	58	do	do	VERB
ijtc-285	80	59	msmes	msme	NOUN
ijtc-285	80	60	that	that	PRON
ijtc-285	80	61	take	take	VERB
ijtc-285	80	62	advantage	advantage	NOUN
ijtc-285	80	63	of	of	ADP
ijtc-285	80	64	the	the	DET
ijtc-285	80	65	minister	minister	NOUN
ijtc-285	80	66	of	of	ADP
ijtc-285	80	67	finance	finance	NOUN
ijtc-285	80	68	regulation	regulation	NOUN
ijtc-285	80	69	number	number	NOUN
ijtc-285	80	70	9	9	NUM
ijtc-285	80	71	of	of	ADP
ijtc-285	80	72	2021	2021	NUM
ijtc-285	80	73	,	,	PUNCT
ijtc-285	80	74	the	the	DET
ijtc-285	80	75	taxpayer	taxpayer	NOUN
ijtc-285	80	76	does	do	AUX
ijtc-285	80	77	not	not	PART
ijtc-285	80	78	need	need	VERB
ijtc-285	80	79	to	to	PART
ijtc-285	80	80	pay	pay	VERB
ijtc-285	80	81	the	the	DET
ijtc-285	80	82	tax	tax	NOUN
ijtc-285	80	83	due	due	ADJ
ijtc-285	80	84	but	but	CCONJ
ijtc-285	80	85	is	be	AUX
ijtc-285	80	86	still	still	ADV
ijtc-285	80	87	obliged	oblige	VERB
ijtc-285	80	88	to	to	PART
ijtc-285	80	89	report	report	VERB
ijtc-285	80	90	their	their	PRON
ijtc-285	80	91	business	business	NOUN
ijtc-285	80	92	activities	activity	NOUN
ijtc-285	80	93	every	every	DET
ijtc-285	80	94	month	month	NOUN
ijtc-285	80	95	on	on	ADP
ijtc-285	80	96	the	the	DET
ijtc-285	80	97	website	website	NOUN
ijtc-285	80	98	of	of	ADP
ijtc-285	80	99	the	the	DET
ijtc-285	80	100	directorate	directorate	ADJ
ijtc-285	80	101	general	general	NOUN
ijtc-285	80	102	of	of	ADP
ijtc-285	80	103	taxes	taxis	NOUN
ijtc-285	80	104	.	.	PUNCT
ijtc-285	81	1	3	3	X
ijtc-285	81	2	)	)	PUNCT
ijtc-285	81	3	paying	pay	VERB
ijtc-285	81	4	taxes	taxis	NOUN
ijtc-285	81	5	done	do	VERB
ijtc-285	81	6	by	by	ADP
ijtc-285	81	7	taxpayer	taxpayer	NOUN
ijtc-285	81	8	himself	himself	PRON
ijtc-285	81	9	the	the	DET
ijtc-285	81	10	results	result	NOUN
ijtc-285	81	11	of	of	ADP
ijtc-285	81	12	the	the	DET
ijtc-285	81	13	study	study	NOUN
ijtc-285	81	14	based	base	VERB
ijtc-285	81	15	on	on	ADP
ijtc-285	81	16	interviews	interview	NOUN
ijtc-285	81	17	related	relate	VERB
ijtc-285	81	18	to	to	ADP
ijtc-285	81	19	the	the	DET
ijtc-285	81	20	parties	party	NOUN
ijtc-285	81	21	regarding	regard	VERB
ijtc-285	81	22	tax	tax	NOUN
ijtc-285	81	23	payments	payment	NOUN
ijtc-285	81	24	made	make	VERB
ijtc-285	81	25	by	by	ADP
ijtc-285	81	26	taxpayers	taxpayer	NOUN
ijtc-285	81	27	themselves	themselves	PRON
ijtc-285	81	28	,	,	PUNCT
ijtc-285	81	29	a	a	DET
ijtc-285	81	30	common	common	ADJ
ijtc-285	81	31	thread	thread	NOUN
ijtc-285	81	32	are	be	AUX
ijtc-285	81	33	drawn	draw	VERB
ijtc-285	81	34	that	that	SCONJ
ijtc-285	81	35	tax	tax	NOUN
ijtc-285	81	36	payments	payment	NOUN
ijtc-285	81	37	made	make	VERB
ijtc-285	81	38	by	by	ADP
ijtc-285	81	39	taxpayers	taxpayer	NOUN
ijtc-285	81	40	can	can	AUX
ijtc-285	81	41	be	be	AUX
ijtc-285	81	42	done	do	VERB
ijtc-285	81	43	very	very	ADV
ijtc-285	81	44	easily	easily	ADV
ijtc-285	81	45	by	by	ADP
ijtc-285	81	46	making	make	VERB
ijtc-285	81	47	e	e	NOUN
ijtc-285	81	48	-	-	NOUN
ijtc-285	81	49	billing	billing	NOUN
ijtc-285	81	50	to	to	PART
ijtc-285	81	51	get	get	VERB
ijtc-285	81	52	a	a	DET
ijtc-285	81	53	tax	tax	NOUN
ijtc-285	81	54	payment	payment	NOUN
ijtc-285	81	55	number	number	NOUN
ijtc-285	81	56	and	and	CCONJ
ijtc-285	81	57	can	can	AUX
ijtc-285	81	58	pay	pay	VERB
ijtc-285	81	59	the	the	DET
ijtc-285	81	60	tax	tax	NOUN
ijtc-285	81	61	payable	payable	ADJ
ijtc-285	81	62	to	to	ADP
ijtc-285	81	63	the	the	DET
ijtc-285	81	64	appointed	appoint	VERB
ijtc-285	81	65	perception	perception	NOUN
ijtc-285	81	66	bank	bank	NOUN
ijtc-285	81	67	or	or	CCONJ
ijtc-285	81	68	payment	payment	NOUN
ijtc-285	81	69	can	can	AUX
ijtc-285	81	70	be	be	AUX
ijtc-285	81	71	made	make	VERB
ijtc-285	81	72	from	from	ADP
ijtc-285	81	73	anywhere	anywhere	ADP
ijtc-285	81	74	digital	digital	ADJ
ijtc-285	81	75	transformation	transformation	NOUN
ijtc-285	81	76	of	of	ADP
ijtc-285	81	77	self	self	NOUN
ijtc-285	81	78	assessment	assessment	NOUN
ijtc-285	81	79	system	system	NOUN
ijtc-285	81	80	on	on	ADP
ijtc-285	81	81	final	final	ADJ
ijtc-285	81	82	income	income	NOUN
ijtc-285	81	83	tax	tax	NOUN
ijtc-285	81	84	in	in	ADP
ijtc-285	81	85	small	small	PROPN
ijtc-285	81	86	micro	micro	PROPN
ijtc-285	81	87	business	business	NOUN
ijtc-285	81	88	and	and	CCONJ
ijtc-285	81	89	medium	medium	NOUN
ijtc-285	81	90	at	at	ADP
ijtc-285	81	91	pratama	pratama	NOUN
ijtc-285	81	92	tax	tax	NOUN
ijtc-285	81	93	office	office	NOUN
ijtc-285	81	94	of	of	ADP
ijtc-285	81	95	west	west	PROPN
ijtc-285	81	96	bekasi	bekasi	PROPN
ijtc-285	81	97	dwikora	dwikora	PROPN
ijtc-285	81	98	harjo	harjo	PROPN
ijtc-285	81	99	,	,	PUNCT
ijtc-285	81	100	novianita	novianita	NOUN
ijtc-285	81	101	rulandari	rulandari	PROPN
ijtc-285	81	102	,	,	PUNCT
ijtc-285	81	103	aprilia	aprilia	PROPN
ijtc-285	81	104	alfani	alfani	PROPN
ijtc-285	81	105	,	,	PUNCT
ijtc-285	81	106	raveedhan	raveedhan	PROPN
ijtc-285	81	107	syachlin	syachlin	PROPN
ijtc-285	81	108	217	217	NUM
ijtc-285	81	109	|	|	ADV
ijtc-285	81	110	ilomata	ilomata	PROPN
ijtc-285	81	111	international	international	ADJ
ijtc-285	81	112	journal	journal	NOUN
ijtc-285	81	113	of	of	ADP
ijtc-285	81	114	tax	tax	PROPN
ijtc-285	81	115	&	&	CCONJ
ijtc-285	81	116	accounting	accounting	PROPN
ijtc-285	81	117	volume	volume	NOUN
ijtc-285	81	118	2	2	NUM
ijtc-285	81	119	number	number	NOUN
ijtc-285	81	120	3	3	NUM
ijtc-285	81	121	,	,	PUNCT
ijtc-285	81	122	july	july	PROPN
ijtc-285	81	123	2021	2021	NUM
ijtc-285	81	124	via	via	ADP
ijtc-285	81	125	e	e	NOUN
ijtc-285	81	126	-	-	NOUN
ijtc-285	81	127	banking	banking	NOUN
ijtc-285	81	128	or	or	CCONJ
ijtc-285	81	129	e	e	NOUN
ijtc-285	81	130	-	-	NOUN
ijtc-285	81	131	mobil	mobil	NOUN
ijtc-285	81	132	provided	provide	VERB
ijtc-285	81	133	by	by	ADP
ijtc-285	81	134	the	the	DET
ijtc-285	81	135	perception	perception	NOUN
ijtc-285	81	136	banks	bank	NOUN
ijtc-285	81	137	appointed	appoint	VERB
ijtc-285	81	138	by	by	ADP
ijtc-285	81	139	the	the	DET
ijtc-285	81	140	directorate	directorate	ADJ
ijtc-285	81	141	general	general	NOUN
ijtc-285	81	142	of	of	ADP
ijtc-285	81	143	taxes	taxis	NOUN
ijtc-285	81	144	.	.	PUNCT
ijtc-285	82	1	4	4	X
ijtc-285	82	2	)	)	PUNCT
ijtc-285	82	3	reporting	reporting	NOUN
ijtc-285	82	4	is	be	AUX
ijtc-285	82	5	done	do	VERB
ijtc-285	82	6	by	by	ADP
ijtc-285	82	7	the	the	DET
ijtc-285	82	8	taxpayer	taxpayer	NOUN
ijtc-285	82	9	the	the	DET
ijtc-285	82	10	results	result	NOUN
ijtc-285	82	11	of	of	ADP
ijtc-285	82	12	the	the	DET
ijtc-285	82	13	study	study	NOUN
ijtc-285	82	14	based	base	VERB
ijtc-285	82	15	on	on	ADP
ijtc-285	82	16	interviews	interview	NOUN
ijtc-285	82	17	related	relate	VERB
ijtc-285	82	18	to	to	ADP
ijtc-285	82	19	informants	informant	NOUN
ijtc-285	82	20	regarding	regard	VERB
ijtc-285	82	21	the	the	DET
ijtc-285	82	22	tax	tax	NOUN
ijtc-285	82	23	obligation	obligation	NOUN
ijtc-285	82	24	procedures	procedure	NOUN
ijtc-285	82	25	about	about	ADP
ijtc-285	82	26	the	the	DET
ijtc-285	82	27	obligation	obligation	NOUN
ijtc-285	82	28	to	to	PART
ijtc-285	82	29	report	report	VERB
ijtc-285	82	30	taxes	taxis	NOUN
ijtc-285	82	31	show	show	VERB
ijtc-285	82	32	that	that	SCONJ
ijtc-285	82	33	the	the	DET
ijtc-285	82	34	self	self	NOUN
ijtc-285	82	35	-	-	PUNCT
ijtc-285	82	36	assessment	assessment	NOUN
ijtc-285	82	37	system	system	NOUN
ijtc-285	82	38	method	method	NOUN
ijtc-285	82	39	of	of	ADP
ijtc-285	82	40	final	final	ADJ
ijtc-285	82	41	income	income	NOUN
ijtc-285	82	42	tax	tax	NOUN
ijtc-285	82	43	(	(	PUNCT
ijtc-285	82	44	pph	pph	PROPN
ijtc-285	82	45	)	)	PUNCT
ijtc-285	82	46	on	on	ADP
ijtc-285	82	47	micro	micro	ADJ
ijtc-285	82	48	,	,	PUNCT
ijtc-285	82	49	small	small	ADJ
ijtc-285	82	50	,	,	PUNCT
ijtc-285	82	51	and	and	CCONJ
ijtc-285	82	52	medium	medium	NOUN
ijtc-285	82	53	enterprises	enterprise	NOUN
ijtc-285	82	54	can	can	AUX
ijtc-285	82	55	be	be	AUX
ijtc-285	82	56	done	do	VERB
ijtc-285	82	57	easily	easily	ADV
ijtc-285	82	58	by	by	ADP
ijtc-285	82	59	doing	do	VERB
ijtc-285	82	60	it	it	PRON
ijtc-285	82	61	through	through	ADP
ijtc-285	82	62	electronic	electronic	ADJ
ijtc-285	82	63	reporting	reporting	NOUN
ijtc-285	82	64	on	on	ADP
ijtc-285	82	65	the	the	DET
ijtc-285	82	66	directorate	directorate	ADJ
ijtc-285	82	67	general	general	NOUN
ijtc-285	82	68	's	's	PART
ijtc-285	82	69	website	website	NOUN
ijtc-285	82	70	taxes	tax	VERB
ijtc-285	82	71	through	through	ADP
ijtc-285	82	72	efilling	efille	VERB
ijtc-285	82	73	applications	application	NOUN
ijtc-285	82	74	or	or	CCONJ
ijtc-285	82	75	e	e	NOUN
ijtc-285	82	76	-	-	NOUN
ijtc-285	82	77	forms	form	NOUN
ijtc-285	82	78	that	that	PRON
ijtc-285	82	79	can	can	AUX
ijtc-285	82	80	be	be	AUX
ijtc-285	82	81	done	do	VERB
ijtc-285	82	82	from	from	ADP
ijtc-285	82	83	anywhere	anywhere	ADV
ijtc-285	82	84	without	without	ADP
ijtc-285	82	85	having	have	VERB
ijtc-285	82	86	taxpayers	taxpayer	NOUN
ijtc-285	82	87	to	to	PART
ijtc-285	82	88	come	come	VERB
ijtc-285	82	89	and	and	CCONJ
ijtc-285	82	90	queue	queue	NOUN
ijtc-285	82	91	at	at	ADP
ijtc-285	82	92	the	the	DET
ijtc-285	82	93	local	local	ADJ
ijtc-285	82	94	tax	tax	NOUN
ijtc-285	82	95	service	service	NOUN
ijtc-285	82	96	office	office	NOUN
ijtc-285	82	97	.	.	PUNCT
ijtc-285	83	1	5	5	X
ijtc-285	83	2	)	)	PUNCT
ijtc-285	83	3	obstacles	obstacle	NOUN
ijtc-285	83	4	faced	face	VERB
ijtc-285	83	5	by	by	ADP
ijtc-285	83	6	taxpayer	taxpayer	NOUN
ijtc-285	83	7	and	and	CCONJ
ijtc-285	83	8	tax	tax	NOUN
ijtc-285	83	9	office	office	NOUN
ijtc-285	83	10	of	of	ADP
ijtc-285	83	11	kpp	kpp	PROPN
ijtc-285	83	12	pratama	pratama	PROPN
ijtc-285	83	13	west	west	PROPN
ijtc-285	83	14	bekasi	bekasi	PROPN
ijtc-285	83	15	tax	tax	NOUN
ijtc-285	83	16	authorities	authority	NOUN
ijtc-285	83	17	in	in	ADP
ijtc-285	83	18	the	the	DET
ijtc-285	83	19	self	self	NOUN
ijtc-285	83	20	-	-	PUNCT
ijtc-285	83	21	assessment	assessment	NOUN
ijtc-285	83	22	system	system	NOUN
ijtc-285	83	23	for	for	ADP
ijtc-285	83	24	final	final	ADJ
ijtc-285	83	25	income	income	NOUN
ijtc-285	83	26	tax	tax	NOUN
ijtc-285	83	27	(	(	PUNCT
ijtc-285	83	28	pph	pph	PROPN
ijtc-285	83	29	)	)	PUNCT
ijtc-285	83	30	on	on	ADP
ijtc-285	83	31	micro	micro	ADJ
ijtc-285	83	32	,	,	PUNCT
ijtc-285	83	33	small	small	ADJ
ijtc-285	83	34	,	,	PUNCT
ijtc-285	83	35	and	and	CCONJ
ijtc-285	83	36	medium	medium	ADJ
ijtc-285	83	37	enterprises	enterprise	NOUN
ijtc-285	83	38	at	at	ADP
ijtc-285	83	39	the	the	DET
ijtc-285	83	40	west	west	PROPN
ijtc-285	83	41	bekasi	bekasi	PROPN
ijtc-285	83	42	pratama	pratama	NOUN
ijtc-285	83	43	tax	tax	NOUN
ijtc-285	83	44	service	service	NOUN
ijtc-285	83	45	office	office	NOUN
ijtc-285	83	46	in	in	ADP
ijtc-285	83	47	2018	2018	NUM
ijtc-285	83	48	-2020	-2020	NOUN
ijtc-285	83	49	the	the	DET
ijtc-285	83	50	results	result	NOUN
ijtc-285	83	51	of	of	ADP
ijtc-285	83	52	research	research	NOUN
ijtc-285	83	53	based	base	VERB
ijtc-285	83	54	on	on	ADP
ijtc-285	83	55	interviews	interview	NOUN
ijtc-285	83	56	with	with	ADP
ijtc-285	83	57	informants	informant	NOUN
ijtc-285	83	58	can	can	AUX
ijtc-285	83	59	be	be	AUX
ijtc-285	83	60	seen	see	VERB
ijtc-285	83	61	that	that	SCONJ
ijtc-285	83	62	some	some	PRON
ijtc-285	83	63	of	of	ADP
ijtc-285	83	64	the	the	DET
ijtc-285	83	65	obstacles	obstacle	NOUN
ijtc-285	83	66	faced	face	VERB
ijtc-285	83	67	by	by	ADP
ijtc-285	83	68	taxpayers	taxpayer	NOUN
ijtc-285	83	69	and	and	CCONJ
ijtc-285	83	70	tax	tax	NOUN
ijtc-285	83	71	authorities	authority	NOUN
ijtc-285	83	72	are	be	AUX
ijtc-285	83	73	as	as	SCONJ
ijtc-285	83	74	follows	follow	VERB
ijtc-285	83	75	:	:	PUNCT
ijtc-285	83	76	a.	a.	NOUN
ijtc-285	83	77	in	in	ADP
ijtc-285	83	78	the	the	DET
ijtc-285	83	79	dimension	dimension	NOUN
ijtc-285	83	80	of	of	ADP
ijtc-285	83	81	tax	tax	NOUN
ijtc-285	83	82	registration	registration	NOUN
ijtc-285	83	83	to	to	PART
ijtc-285	83	84	obtain	obtain	VERB
ijtc-285	83	85	taxpayer	taxpayer	NOUN
ijtc-285	83	86	identification	identification	NOUN
ijtc-285	83	87	number	number	NOUN
ijtc-285	83	88	(	(	PUNCT
ijtc-285	83	89	npwp	npwp	NOUN
ijtc-285	83	90	)	)	PUNCT
ijtc-285	83	91	and	and	CCONJ
ijtc-285	83	92	registration	registration	NOUN
ijtc-285	83	93	as	as	ADP
ijtc-285	83	94	msme	msme	NOUN
ijtc-285	83	95	doers	doer	NOUN
ijtc-285	83	96	,	,	PUNCT
ijtc-285	83	97	there	there	PRON
ijtc-285	83	98	are	be	VERB
ijtc-285	83	99	still	still	ADV
ijtc-285	83	100	many	many	ADJ
ijtc-285	83	101	taxpayers	taxpayer	NOUN
ijtc-285	83	102	who	who	PRON
ijtc-285	83	103	have	have	AUX
ijtc-285	83	104	not	not	PART
ijtc-285	83	105	registered	register	VERB
ijtc-285	83	106	themselves	themselves	PRON
ijtc-285	83	107	.	.	PUNCT
ijtc-285	84	1	b.	b.	PROPN
ijtc-285	84	2	in	in	ADP
ijtc-285	84	3	the	the	DET
ijtc-285	84	4	dimension	dimension	NOUN
ijtc-285	84	5	regarding	regard	VERB
ijtc-285	84	6	the	the	DET
ijtc-285	84	7	calculation	calculation	NOUN
ijtc-285	84	8	of	of	ADP
ijtc-285	84	9	the	the	DET
ijtc-285	84	10	amount	amount	NOUN
ijtc-285	84	11	of	of	ADP
ijtc-285	84	12	tax	tax	NOUN
ijtc-285	84	13	payable	payable	NOUN
ijtc-285	84	14	,	,	PUNCT
ijtc-285	84	15	from	from	ADP
ijtc-285	84	16	the	the	DET
ijtc-285	84	17	tax	tax	NOUN
ijtc-285	84	18	authorities	authority	NOUN
ijtc-285	84	19	side	side	VERB
ijtc-285	84	20	,	,	PUNCT
ijtc-285	84	21	it	it	PRON
ijtc-285	84	22	is	be	AUX
ijtc-285	84	23	difficult	difficult	ADJ
ijtc-285	84	24	to	to	PART
ijtc-285	84	25	supervise	supervise	VERB
ijtc-285	84	26	the	the	DET
ijtc-285	84	27	taxpayer	taxpayer	NOUN
ijtc-285	84	28	in	in	ADP
ijtc-285	84	29	carrying	carry	VERB
ijtc-285	84	30	out	out	ADP
ijtc-285	84	31	the	the	DET
ijtc-285	84	32	calculations	calculation	NOUN
ijtc-285	84	33	correctly	correctly	ADV
ijtc-285	84	34	,	,	PUNCT
ijtc-285	84	35	while	while	SCONJ
ijtc-285	84	36	from	from	ADP
ijtc-285	84	37	the	the	DET
ijtc-285	84	38	mandatory	mandatory	ADJ
ijtc-285	84	39	side	side	NOUN
ijtc-285	84	40	there	there	PRON
ijtc-285	84	41	is	be	VERB
ijtc-285	84	42	no	no	DET
ijtc-285	84	43	orderly	orderly	ADJ
ijtc-285	84	44	recording	recording	NOUN
ijtc-285	84	45	of	of	ADP
ijtc-285	84	46	each	each	DET
ijtc-285	84	47	transaction	transaction	NOUN
ijtc-285	84	48	activity	activity	NOUN
ijtc-285	84	49	.	.	PUNCT
ijtc-285	85	1	c.	c.	NOUN
ijtc-285	85	2	in	in	ADP
ijtc-285	85	3	the	the	DET
ijtc-285	85	4	dimension	dimension	NOUN
ijtc-285	85	5	of	of	ADP
ijtc-285	85	6	tax	tax	NOUN
ijtc-285	85	7	payments	payment	NOUN
ijtc-285	85	8	,	,	PUNCT
ijtc-285	85	9	there	there	PRON
ijtc-285	85	10	are	be	VERB
ijtc-285	85	11	obstacles	obstacle	NOUN
ijtc-285	85	12	,	,	PUNCT
ijtc-285	85	13	namely	namely	ADV
ijtc-285	85	14	in	in	ADP
ijtc-285	85	15	carrying	carry	VERB
ijtc-285	85	16	out	out	ADP
ijtc-285	85	17	the	the	DET
ijtc-285	85	18	flow	flow	NOUN
ijtc-285	85	19	of	of	ADP
ijtc-285	85	20	tax	tax	NOUN
ijtc-285	85	21	payments	payment	NOUN
ijtc-285	85	22	there	there	PRON
ijtc-285	85	23	are	be	VERB
ijtc-285	85	24	still	still	ADV
ijtc-285	85	25	taxpayers	taxpayer	NOUN
ijtc-285	85	26	who	who	PRON
ijtc-285	85	27	do	do	AUX
ijtc-285	85	28	not	not	PART
ijtc-285	85	29	know	know	VERB
ijtc-285	85	30	the	the	DET
ijtc-285	85	31	process	process	NOUN
ijtc-285	85	32	of	of	ADP
ijtc-285	85	33	making	make	VERB
ijtc-285	85	34	e	e	NOUN
ijtc-285	85	35	-	-	NOUN
ijtc-285	85	36	billing	billing	NOUN
ijtc-285	85	37	.	.	PUNCT
ijtc-285	86	1	this	this	PRON
ijtc-285	86	2	is	be	AUX
ijtc-285	86	3	because	because	SCONJ
ijtc-285	86	4	there	there	PRON
ijtc-285	86	5	are	be	VERB
ijtc-285	86	6	still	still	ADV
ijtc-285	86	7	many	many	ADJ
ijtc-285	86	8	taxpayers	taxpayer	NOUN
ijtc-285	86	9	,	,	PUNCT
ijtc-285	86	10	especially	especially	ADV
ijtc-285	86	11	msme	msme	NOUN
ijtc-285	86	12	taxpayers	taxpayer	NOUN
ijtc-285	86	13	who	who	PRON
ijtc-285	86	14	are	be	AUX
ijtc-285	86	15	still	still	ADV
ijtc-285	86	16	unfamiliar	unfamiliar	ADJ
ijtc-285	86	17	with	with	ADP
ijtc-285	86	18	taxes	taxis	NOUN
ijtc-285	86	19	.	.	PUNCT
ijtc-285	87	1	d.	d.	PROPN
ijtc-285	87	2	in	in	ADP
ijtc-285	87	3	the	the	DET
ijtc-285	87	4	dimension	dimension	NOUN
ijtc-285	87	5	of	of	ADP
ijtc-285	87	6	tax	tax	NOUN
ijtc-285	87	7	reporting	reporting	NOUN
ijtc-285	87	8	,	,	PUNCT
ijtc-285	87	9	the	the	DET
ijtc-285	87	10	obstacle	obstacle	NOUN
ijtc-285	87	11	experienced	experience	VERB
ijtc-285	87	12	is	be	AUX
ijtc-285	87	13	in	in	ADP
ijtc-285	87	14	carrying	carry	VERB
ijtc-285	87	15	out	out	ADP
ijtc-285	87	16	this	this	DET
ijtc-285	87	17	tax	tax	NOUN
ijtc-285	87	18	obligation	obligation	NOUN
ijtc-285	87	19	procedure	procedure	NOUN
ijtc-285	87	20	,	,	PUNCT
ijtc-285	87	21	there	there	PRON
ijtc-285	87	22	are	be	VERB
ijtc-285	87	23	still	still	ADV
ijtc-285	87	24	business	business	NOUN
ijtc-285	87	25	doers	doer	NOUN
ijtc-285	87	26	who	who	PRON
ijtc-285	87	27	do	do	AUX
ijtc-285	87	28	not	not	PART
ijtc-285	87	29	understand	understand	VERB
ijtc-285	87	30	tax	tax	NOUN
ijtc-285	87	31	reporting	reporting	NOUN
ijtc-285	87	32	using	use	VERB
ijtc-285	87	33	e	e	NOUN
ijtc-285	87	34	-	-	NOUN
ijtc-285	87	35	form	form	NOUN
ijtc-285	87	36	.	.	PUNCT
ijtc-285	88	1	this	this	PRON
ijtc-285	88	2	is	be	AUX
ijtc-285	88	3	due	due	ADJ
ijtc-285	88	4	to	to	ADP
ijtc-285	88	5	the	the	DET
ijtc-285	88	6	lack	lack	NOUN
ijtc-285	88	7	of	of	ADP
ijtc-285	88	8	knowledge	knowledge	NOUN
ijtc-285	88	9	from	from	ADP
ijtc-285	88	10	msme	msme	NOUN
ijtc-285	88	11	business	business	NOUN
ijtc-285	88	12	doers	doer	NOUN
ijtc-285	88	13	about	about	ADP
ijtc-285	88	14	the	the	DET
ijtc-285	88	15	ease	ease	NOUN
ijtc-285	88	16	of	of	ADP
ijtc-285	88	17	technology	technology	NOUN
ijtc-285	88	18	that	that	PRON
ijtc-285	88	19	makes	make	VERB
ijtc-285	88	20	it	it	PRON
ijtc-285	88	21	easy	easy	ADJ
ijtc-285	88	22	to	to	PART
ijtc-285	88	23	carry	carry	VERB
ijtc-285	88	24	out	out	ADP
ijtc-285	88	25	their	their	PRON
ijtc-285	88	26	tax	tax	NOUN
ijtc-285	88	27	obligations	obligation	NOUN
ijtc-285	88	28	,	,	PUNCT
ijtc-285	88	29	especially	especially	ADV
ijtc-285	88	30	tax	tax	NOUN
ijtc-285	88	31	reporting	reporting	NOUN
ijtc-285	88	32	is	be	AUX
ijtc-285	88	33	an	an	DET
ijtc-285	88	34	important	important	ADJ
ijtc-285	88	35	means	mean	NOUN
ijtc-285	88	36	for	for	SCONJ
ijtc-285	88	37	taxpayers	taxpayer	NOUN
ijtc-285	88	38	to	to	PART
ijtc-285	88	39	account	account	VERB
ijtc-285	88	40	for	for	ADP
ijtc-285	88	41	all	all	DET
ijtc-285	88	42	their	their	PRON
ijtc-285	88	43	tax	tax	NOUN
ijtc-285	88	44	activities	activity	NOUN
ijtc-285	88	45	.	.	PUNCT
ijtc-285	89	1	6	6	NUM
ijtc-285	89	2	)	)	PUNCT
ijtc-285	89	3	efforts	effort	NOUN
ijtc-285	89	4	made	make	VERB
ijtc-285	89	5	by	by	ADP
ijtc-285	89	6	the	the	DET
ijtc-285	89	7	tax	tax	NOUN
ijtc-285	89	8	office	office	NOUN
ijtc-285	89	9	of	of	ADP
ijtc-285	89	10	kpp	kpp	PROPN
ijtc-285	89	11	pratama	pratama	NOUN
ijtc-285	89	12	west	west	PROPN
ijtc-285	89	13	bekasi	bekasi	PROPN
ijtc-285	89	14	to	to	PART
ijtc-285	89	15	overcome	overcome	VERB
ijtc-285	89	16	obstacles	obstacle	NOUN
ijtc-285	89	17	that	that	PRON
ijtc-285	89	18	occur	occur	VERB
ijtc-285	89	19	in	in	ADP
ijtc-285	89	20	the	the	DET
ijtc-285	89	21	self	self	NOUN
ijtc-285	89	22	-	-	PUNCT
ijtc-285	89	23	assessment	assessment	NOUN
ijtc-285	89	24	system	system	NOUN
ijtc-285	89	25	for	for	ADP
ijtc-285	89	26	final	final	ADJ
ijtc-285	89	27	income	income	NOUN
ijtc-285	89	28	tax	tax	NOUN
ijtc-285	89	29	(	(	PUNCT
ijtc-285	89	30	pph	pph	PROPN
ijtc-285	89	31	)	)	PUNCT
ijtc-285	89	32	on	on	ADP
ijtc-285	89	33	micro	micro	ADJ
ijtc-285	89	34	,	,	PUNCT
ijtc-285	89	35	small	small	ADJ
ijtc-285	89	36	,	,	PUNCT
ijtc-285	89	37	and	and	CCONJ
ijtc-285	89	38	medium	medium	ADJ
ijtc-285	89	39	enterprises	enterprise	NOUN
ijtc-285	89	40	in	in	ADP
ijtc-285	89	41	the	the	DET
ijtc-285	89	42	pratama	pratama	NOUN
ijtc-285	89	43	tax	tax	NOUN
ijtc-285	89	44	service	service	NOUN
ijtc-285	89	45	office	office	NOUN
ijtc-285	89	46	in	in	ADP
ijtc-285	89	47	2018	2018	NUM
ijtc-285	89	48	-	-	SYM
ijtc-285	89	49	2020	2020	NUM
ijtc-285	89	50	.	.	PUNCT
ijtc-285	90	1	the	the	DET
ijtc-285	90	2	results	result	NOUN
ijtc-285	90	3	of	of	ADP
ijtc-285	90	4	the	the	DET
ijtc-285	90	5	study	study	NOUN
ijtc-285	90	6	based	base	VERB
ijtc-285	90	7	on	on	ADP
ijtc-285	90	8	the	the	DET
ijtc-285	90	9	results	result	NOUN
ijtc-285	90	10	of	of	ADP
ijtc-285	90	11	interviews	interview	NOUN
ijtc-285	90	12	with	with	ADP
ijtc-285	90	13	informants	informant	NOUN
ijtc-285	90	14	showed	show	VERB
ijtc-285	90	15	that	that	SCONJ
ijtc-285	90	16	some	some	PRON
ijtc-285	90	17	of	of	ADP
ijtc-285	90	18	the	the	DET
ijtc-285	90	19	efforts	effort	NOUN
ijtc-285	90	20	made	make	VERB
ijtc-285	90	21	to	to	PART
ijtc-285	90	22	overcome	overcome	VERB
ijtc-285	90	23	the	the	DET
ijtc-285	90	24	obstacles	obstacle	NOUN
ijtc-285	90	25	mentioned	mention	VERB
ijtc-285	90	26	above	above	ADV
ijtc-285	90	27	were	be	AUX
ijtc-285	90	28	as	as	SCONJ
ijtc-285	90	29	follows	follow	VERB
ijtc-285	90	30	:	:	PUNCT
ijtc-285	91	1	digital	digital	ADJ
ijtc-285	91	2	transformation	transformation	NOUN
ijtc-285	91	3	of	of	ADP
ijtc-285	91	4	self	self	NOUN
ijtc-285	91	5	assessment	assessment	NOUN
ijtc-285	91	6	system	system	NOUN
ijtc-285	91	7	on	on	ADP
ijtc-285	91	8	final	final	ADJ
ijtc-285	91	9	income	income	NOUN
ijtc-285	91	10	tax	tax	NOUN
ijtc-285	91	11	in	in	ADP
ijtc-285	91	12	small	small	PROPN
ijtc-285	91	13	micro	micro	PROPN
ijtc-285	91	14	business	business	NOUN
ijtc-285	91	15	and	and	CCONJ
ijtc-285	91	16	medium	medium	NOUN
ijtc-285	91	17	at	at	ADP
ijtc-285	91	18	pratama	pratama	NOUN
ijtc-285	91	19	tax	tax	NOUN
ijtc-285	91	20	office	office	NOUN
ijtc-285	91	21	of	of	ADP
ijtc-285	91	22	west	west	PROPN
ijtc-285	91	23	bekasi	bekasi	PROPN
ijtc-285	91	24	dwikora	dwikora	PROPN
ijtc-285	91	25	harjo	harjo	PROPN
ijtc-285	91	26	,	,	PUNCT
ijtc-285	91	27	novianita	novianita	NOUN
ijtc-285	91	28	rulandari	rulandari	PROPN
ijtc-285	91	29	,	,	PUNCT
ijtc-285	91	30	aprilia	aprilia	PROPN
ijtc-285	91	31	alfani	alfani	PROPN
ijtc-285	91	32	,	,	PUNCT
ijtc-285	91	33	raveedhan	raveedhan	PROPN
ijtc-285	91	34	syachlin	syachlin	PROPN
ijtc-285	91	35	218	218	NUM
ijtc-285	91	36	|	|	ADV
ijtc-285	91	37	ilomata	ilomata	PROPN
ijtc-285	91	38	international	international	ADJ
ijtc-285	91	39	journal	journal	NOUN
ijtc-285	91	40	of	of	ADP
ijtc-285	91	41	tax	tax	PROPN
ijtc-285	91	42	&	&	CCONJ
ijtc-285	91	43	accounting	accounting	PROPN
ijtc-285	91	44	volume	volume	NOUN
ijtc-285	91	45	2	2	NUM
ijtc-285	91	46	number	number	NOUN
ijtc-285	91	47	3	3	NUM
ijtc-285	91	48	,	,	PUNCT
ijtc-285	91	49	july	july	PROPN
ijtc-285	91	50	2021	2021	NUM
ijtc-285	91	51	a.	a.	NOUN
ijtc-285	91	52	in	in	ADP
ijtc-285	91	53	the	the	DET
ijtc-285	91	54	dimension	dimension	NOUN
ijtc-285	91	55	of	of	ADP
ijtc-285	91	56	tax	tax	NOUN
ijtc-285	91	57	registration	registration	NOUN
ijtc-285	91	58	to	to	PART
ijtc-285	91	59	obtain	obtain	VERB
ijtc-285	91	60	taxpayer	taxpayer	NOUN
ijtc-285	91	61	identification	identification	NOUN
ijtc-285	91	62	number	number	NOUN
ijtc-285	91	63	(	(	PUNCT
ijtc-285	91	64	npwp	npwp	NOUN
ijtc-285	91	65	)	)	PUNCT
ijtc-285	91	66	and	and	CCONJ
ijtc-285	91	67	registration	registration	NOUN
ijtc-285	91	68	,	,	PUNCT
ijtc-285	91	69	the	the	DET
ijtc-285	91	70	directorate	directorate	ADJ
ijtc-285	91	71	general	general	NOUN
ijtc-285	91	72	of	of	ADP
ijtc-285	91	73	taxes	taxis	NOUN
ijtc-285	91	74	has	have	AUX
ijtc-285	91	75	carried	carry	VERB
ijtc-285	91	76	out	out	ADP
ijtc-285	91	77	more	more	ADV
ijtc-285	91	78	massive	massive	ADJ
ijtc-285	91	79	and	and	CCONJ
ijtc-285	91	80	focused	focused	ADJ
ijtc-285	91	81	activities	activity	NOUN
ijtc-285	91	82	in	in	ADP
ijtc-285	91	83	conducting	conduct	VERB
ijtc-285	91	84	socialization	socialization	NOUN
ijtc-285	91	85	to	to	ADP
ijtc-285	91	86	taxpayers	taxpayer	NOUN
ijtc-285	91	87	,	,	PUNCT
ijtc-285	91	88	especially	especially	ADV
ijtc-285	91	89	msme	msme	NOUN
ijtc-285	91	90	taxpayers	taxpayer	NOUN
ijtc-285	91	91	who	who	PRON
ijtc-285	91	92	have	have	AUX
ijtc-285	91	93	not	not	PART
ijtc-285	91	94	been	be	AUX
ijtc-285	91	95	registered	register	VERB
ijtc-285	91	96	.	.	PUNCT
ijtc-285	92	1	b.	b.	PROPN
ijtc-285	93	1	in	in	ADP
ijtc-285	93	2	the	the	DET
ijtc-285	93	3	dimension	dimension	NOUN
ijtc-285	93	4	of	of	ADP
ijtc-285	93	5	calculating	calculate	VERB
ijtc-285	93	6	the	the	DET
ijtc-285	93	7	amount	amount	NOUN
ijtc-285	93	8	of	of	ADP
ijtc-285	93	9	tax	tax	NOUN
ijtc-285	93	10	payable	payable	NOUN
ijtc-285	93	11	,	,	PUNCT
ijtc-285	93	12	the	the	DET
ijtc-285	93	13	efforts	effort	NOUN
ijtc-285	93	14	made	make	VERB
ijtc-285	93	15	are	be	AUX
ijtc-285	93	16	to	to	PART
ijtc-285	93	17	provide	provide	VERB
ijtc-285	93	18	an	an	DET
ijtc-285	93	19	understanding	understanding	NOUN
ijtc-285	93	20	of	of	ADP
ijtc-285	93	21	the	the	DET
ijtc-285	93	22	calculation	calculation	NOUN
ijtc-285	93	23	of	of	ADP
ijtc-285	93	24	the	the	DET
ijtc-285	93	25	amount	amount	NOUN
ijtc-285	93	26	of	of	ADP
ijtc-285	93	27	tax	tax	NOUN
ijtc-285	93	28	payable	payable	ADJ
ijtc-285	93	29	from	from	ADP
ijtc-285	93	30	the	the	DET
ijtc-285	93	31	tax	tax	NOUN
ijtc-285	93	32	authorities	authority	NOUN
ijtc-285	93	33	side	side	NOUN
ijtc-285	93	34	can	can	AUX
ijtc-285	93	35	be	be	AUX
ijtc-285	93	36	done	do	VERB
ijtc-285	93	37	by	by	ADP
ijtc-285	93	38	monitoring	monitor	VERB
ijtc-285	93	39	taxpayers	taxpayer	NOUN
ijtc-285	93	40	through	through	ADP
ijtc-285	93	41	social	social	ADJ
ijtc-285	93	42	media	medium	NOUN
ijtc-285	93	43	and	and	CCONJ
ijtc-285	93	44	also	also	ADV
ijtc-285	93	45	being	be	AUX
ijtc-285	93	46	able	able	ADJ
ijtc-285	93	47	to	to	PART
ijtc-285	93	48	monitor	monitor	VERB
ijtc-285	93	49	benchmarks	benchmark	NOUN
ijtc-285	93	50	with	with	ADP
ijtc-285	93	51	similar	similar	ADJ
ijtc-285	93	52	activities	activity	NOUN
ijtc-285	93	53	.	.	PUNCT
ijtc-285	94	1	c.	c.	NOUN
ijtc-285	94	2	in	in	ADP
ijtc-285	94	3	the	the	DET
ijtc-285	94	4	dimension	dimension	NOUN
ijtc-285	94	5	of	of	ADP
ijtc-285	94	6	tax	tax	NOUN
ijtc-285	94	7	payment	payment	NOUN
ijtc-285	94	8	,	,	PUNCT
ijtc-285	94	9	the	the	DET
ijtc-285	94	10	efforts	effort	NOUN
ijtc-285	94	11	made	make	VERB
ijtc-285	94	12	are	be	AUX
ijtc-285	94	13	that	that	SCONJ
ijtc-285	94	14	the	the	DET
ijtc-285	94	15	tax	tax	NOUN
ijtc-285	94	16	office	office	NOUN
ijtc-285	94	17	of	of	ADP
ijtc-285	94	18	kpp	kpp	PROPN
ijtc-285	94	19	pratama	pratama	PROPN
ijtc-285	94	20	west	west	PROPN
ijtc-285	94	21	bekasi	bekasi	PROPN
ijtc-285	94	22	has	have	AUX
ijtc-285	94	23	provided	provide	VERB
ijtc-285	94	24	education	education	NOUN
ijtc-285	94	25	to	to	ADP
ijtc-285	94	26	taxpayers	taxpayer	NOUN
ijtc-285	94	27	in	in	ADP
ijtc-285	94	28	terms	term	NOUN
ijtc-285	94	29	of	of	ADP
ijtc-285	94	30	billing	billing	NOUN
ijtc-285	94	31	code	code	NOUN
ijtc-285	94	32	generation	generation	NOUN
ijtc-285	94	33	and	and	CCONJ
ijtc-285	94	34	the	the	DET
ijtc-285	94	35	existence	existence	NOUN
ijtc-285	94	36	of	of	ADP
ijtc-285	94	37	an	an	DET
ijtc-285	94	38	account	account	NOUN
ijtc-285	94	39	representative	representative	NOUN
ijtc-285	94	40	at	at	ADP
ijtc-285	94	41	tax	tax	NOUN
ijtc-285	94	42	office	office	NOUN
ijtc-285	94	43	of	of	ADP
ijtc-285	94	44	kpp	kpp	PROPN
ijtc-285	94	45	pratama	pratama	NOUN
ijtc-285	94	46	west	west	PROPN
ijtc-285	94	47	bekasi	bekasi	PROPN
ijtc-285	94	48	as	as	ADP
ijtc-285	94	49	a	a	DET
ijtc-285	94	50	consultant	consultant	NOUN
ijtc-285	94	51	for	for	ADP
ijtc-285	94	52	taxpayers	taxpayer	NOUN
ijtc-285	94	53	without	without	ADP
ijtc-285	94	54	paying	pay	VERB
ijtc-285	94	55	.	.	PUNCT
ijtc-285	95	1	d.	d.	PROPN
ijtc-285	95	2	in	in	ADP
ijtc-285	95	3	the	the	DET
ijtc-285	95	4	dimension	dimension	NOUN
ijtc-285	95	5	of	of	ADP
ijtc-285	95	6	tax	tax	NOUN
ijtc-285	95	7	reporting	reporting	NOUN
ijtc-285	95	8	,	,	PUNCT
ijtc-285	95	9	the	the	DET
ijtc-285	95	10	efforts	effort	NOUN
ijtc-285	95	11	made	make	VERB
ijtc-285	95	12	are	be	AUX
ijtc-285	95	13	to	to	PART
ijtc-285	95	14	simplify	simplify	VERB
ijtc-285	95	15	or	or	CCONJ
ijtc-285	95	16	facilitate	facilitate	VERB
ijtc-285	95	17	taxpayers	taxpayer	NOUN
ijtc-285	95	18	in	in	ADP
ijtc-285	95	19	carrying	carry	VERB
ijtc-285	95	20	out	out	ADP
ijtc-285	95	21	their	their	PRON
ijtc-285	95	22	tax	tax	NOUN
ijtc-285	95	23	reporting	reporting	NOUN
ijtc-285	95	24	obligation	obligation	NOUN
ijtc-285	95	25	procedures	procedure	NOUN
ijtc-285	95	26	and	and	CCONJ
ijtc-285	95	27	provide	provide	VERB
ijtc-285	95	28	regular	regular	ADJ
ijtc-285	95	29	training	training	NOUN
ijtc-285	95	30	to	to	ADP
ijtc-285	95	31	taxpayers	taxpayer	NOUN
ijtc-285	95	32	on	on	ADP
ijtc-285	95	33	procedures	procedure	NOUN
ijtc-285	95	34	for	for	ADP
ijtc-285	95	35	filling	fill	VERB
ijtc-285	95	36	out	out	ADP
ijtc-285	95	37	tax	tax	NOUN
ijtc-285	95	38	forms	form	NOUN
ijtc-285	95	39	and	and	CCONJ
ijtc-285	95	40	online	online	ADJ
ijtc-285	95	41	tax	tax	NOUN
ijtc-285	95	42	reporting	reporting	NOUN
ijtc-285	95	43	techniques	technique	NOUN
ijtc-285	95	44	.	.	PUNCT
ijtc-285	96	1	conclusions	conclusion	NOUN
ijtc-285	96	2	and	and	CCONJ
ijtc-285	96	3	managerial	managerial	ADJ
ijtc-285	96	4	implications	implication	NOUN
ijtc-285	96	5	based	base	VERB
ijtc-285	96	6	on	on	ADP
ijtc-285	96	7	the	the	DET
ijtc-285	96	8	results	result	NOUN
ijtc-285	96	9	of	of	ADP
ijtc-285	96	10	the	the	DET
ijtc-285	96	11	research	research	NOUN
ijtc-285	96	12	that	that	PRON
ijtc-285	96	13	have	have	AUX
ijtc-285	96	14	been	be	AUX
ijtc-285	96	15	described	describe	VERB
ijtc-285	96	16	with	with	ADP
ijtc-285	96	17	reference	reference	NOUN
ijtc-285	96	18	based	base	VERB
ijtc-285	96	19	on	on	ADP
ijtc-285	96	20	the	the	DET
ijtc-285	96	21	theory	theory	NOUN
ijtc-285	96	22	used	use	VERB
ijtc-285	96	23	,	,	PUNCT
ijtc-285	96	24	the	the	DET
ijtc-285	96	25	researcher	researcher	NOUN
ijtc-285	96	26	can	can	AUX
ijtc-285	96	27	conclude	conclude	VERB
ijtc-285	96	28	the	the	DET
ijtc-285	96	29	self	self	NOUN
ijtc-285	96	30	-	-	PUNCT
ijtc-285	96	31	assessment	assessment	NOUN
ijtc-285	96	32	system	system	NOUN
ijtc-285	96	33	for	for	ADP
ijtc-285	96	34	final	final	ADJ
ijtc-285	96	35	income	income	NOUN
ijtc-285	96	36	tax	tax	NOUN
ijtc-285	96	37	on	on	ADP
ijtc-285	96	38	micro	micro	PROPN
ijtc-285	96	39	,	,	PUNCT
ijtc-285	96	40	small	small	ADJ
ijtc-285	96	41	,	,	PUNCT
ijtc-285	96	42	and	and	CCONJ
ijtc-285	96	43	medium	medium	ADJ
ijtc-285	96	44	enterprises	enterprise	NOUN
ijtc-285	96	45	at	at	ADP
ijtc-285	96	46	the	the	DET
ijtc-285	96	47	west	west	PROPN
ijtc-285	96	48	bekasi	bekasi	PROPN
ijtc-285	96	49	pratama	pratama	NOUN
ijtc-285	96	50	tax	tax	NOUN
ijtc-285	96	51	service	service	NOUN
ijtc-285	96	52	office	office	NOUN
ijtc-285	96	53	as	as	SCONJ
ijtc-285	96	54	follows	follow	VERB
ijtc-285	96	55	:	:	PUNCT
ijtc-285	96	56	a.	a.	NOUN
ijtc-285	96	57	the	the	DET
ijtc-285	96	58	self	self	NOUN
ijtc-285	96	59	-	-	PUNCT
ijtc-285	96	60	assessment	assessment	NOUN
ijtc-285	96	61	system	system	NOUN
ijtc-285	96	62	for	for	ADP
ijtc-285	96	63	final	final	ADJ
ijtc-285	96	64	income	income	NOUN
ijtc-285	96	65	tax	tax	NOUN
ijtc-285	96	66	on	on	ADP
ijtc-285	96	67	micro	micro	PROPN
ijtc-285	96	68	,	,	PUNCT
ijtc-285	96	69	small	small	ADJ
ijtc-285	96	70	,	,	PUNCT
ijtc-285	96	71	and	and	CCONJ
ijtc-285	96	72	medium	medium	ADJ
ijtc-285	96	73	enterprises	enterprise	NOUN
ijtc-285	96	74	at	at	ADP
ijtc-285	96	75	the	the	DET
ijtc-285	96	76	west	west	PROPN
ijtc-285	96	77	bekasi	bekasi	PROPN
ijtc-285	96	78	pratama	pratama	NOUN
ijtc-285	96	79	tax	tax	NOUN
ijtc-285	96	80	service	service	NOUN
ijtc-285	96	81	office	office	NOUN
ijtc-285	96	82	,	,	PUNCT
ijtc-285	96	83	if	if	SCONJ
ijtc-285	96	84	it	it	PRON
ijtc-285	96	85	is	be	AUX
ijtc-285	96	86	measured	measure	VERB
ijtc-285	96	87	with	with	ADP
ijtc-285	96	88	the	the	DET
ijtc-285	96	89	selfassessment	selfassessment	NOUN
ijtc-285	96	90	system	system	PROPN
ijtc-285	96	91	indicator	indicator	NOUN
ijtc-285	96	92	is	be	AUX
ijtc-285	96	93	still	still	ADV
ijtc-285	96	94	not	not	PART
ijtc-285	96	95	appropriate	appropriate	ADJ
ijtc-285	96	96	,	,	PUNCT
ijtc-285	96	97	this	this	PRON
ijtc-285	96	98	is	be	AUX
ijtc-285	96	99	proved	prove	VERB
ijtc-285	96	100	by	by	ADP
ijtc-285	96	101	the	the	DET
ijtc-285	96	102	fact	fact	NOUN
ijtc-285	96	103	that	that	SCONJ
ijtc-285	96	104	there	there	PRON
ijtc-285	96	105	are	be	VERB
ijtc-285	96	106	not	not	PART
ijtc-285	96	107	many	many	ADJ
ijtc-285	96	108	msme	msme	NOUN
ijtc-285	96	109	doers	doer	NOUN
ijtc-285	96	110	who	who	PRON
ijtc-285	96	111	have	have	AUX
ijtc-285	96	112	not	not	PART
ijtc-285	96	113	registered	register	VERB
ijtc-285	96	114	themselves	themselves	PRON
ijtc-285	96	115	and	and	CCONJ
ijtc-285	96	116	have	have	AUX
ijtc-285	96	117	not	not	PART
ijtc-285	96	118	correctly	correctly	ADV
ijtc-285	96	119	calculated	calculate	VERB
ijtc-285	96	120	their	their	PRON
ijtc-285	96	121	taxes	taxis	NOUN
ijtc-285	96	122	,	,	PUNCT
ijtc-285	96	123	not	not	PART
ijtc-285	96	124	all	all	PRON
ijtc-285	96	125	of	of	ADP
ijtc-285	96	126	them	they	PRON
ijtc-285	96	127	have	have	AUX
ijtc-285	96	128	made	make	VERB
ijtc-285	96	129	payments	payment	NOUN
ijtc-285	96	130	based	base	VERB
ijtc-285	96	131	on	on	ADP
ijtc-285	96	132	the	the	DET
ijtc-285	96	133	applicable	applicable	ADJ
ijtc-285	96	134	regulations	regulation	NOUN
ijtc-285	96	135	and	and	CCONJ
ijtc-285	96	136	there	there	PRON
ijtc-285	96	137	are	be	VERB
ijtc-285	96	138	still	still	ADV
ijtc-285	96	139	many	many	ADJ
ijtc-285	96	140	msme	msme	NOUN
ijtc-285	96	141	doers	doer	NOUN
ijtc-285	96	142	who	who	PRON
ijtc-285	96	143	have	have	AUX
ijtc-285	96	144	not	not	PART
ijtc-285	96	145	reported	report	VERB
ijtc-285	96	146	their	their	PRON
ijtc-285	96	147	taxation	taxation	NOUN
ijtc-285	96	148	.	.	PUNCT
ijtc-285	97	1	b.	b.	VERB
ijtc-285	98	1	the	the	DET
ijtc-285	98	2	obstacles	obstacle	NOUN
ijtc-285	98	3	experienced	experience	VERB
ijtc-285	98	4	by	by	ADP
ijtc-285	98	5	the	the	DET
ijtc-285	98	6	tax	tax	NOUN
ijtc-285	98	7	office	office	NOUN
ijtc-285	98	8	of	of	ADP
ijtc-285	98	9	kpp	kpp	PROPN
ijtc-285	98	10	pratama	pratama	NOUN
ijtc-285	98	11	west	west	PROPN
ijtc-285	98	12	bekasi	bekasi	PROPN
ijtc-285	98	13	in	in	ADP
ijtc-285	98	14	the	the	DET
ijtc-285	98	15	selfassessment	selfassessment	NOUN
ijtc-285	98	16	system	system	NOUN
ijtc-285	98	17	for	for	ADP
ijtc-285	98	18	final	final	ADJ
ijtc-285	98	19	income	income	NOUN
ijtc-285	98	20	tax	tax	NOUN
ijtc-285	98	21	(	(	PUNCT
ijtc-285	98	22	pph	pph	PROPN
ijtc-285	98	23	)	)	PUNCT
ijtc-285	98	24	on	on	ADP
ijtc-285	98	25	micro	micro	ADJ
ijtc-285	98	26	,	,	PUNCT
ijtc-285	98	27	small	small	ADJ
ijtc-285	98	28	and	and	CCONJ
ijtc-285	98	29	medium	medium	ADJ
ijtc-285	98	30	enterprises	enterprise	NOUN
ijtc-285	98	31	at	at	ADP
ijtc-285	98	32	the	the	DET
ijtc-285	98	33	pratama	pratama	NOUN
ijtc-285	98	34	tax	tax	NOUN
ijtc-285	98	35	service	service	PROPN
ijtc-285	98	36	office	office	PROPN
ijtc-285	98	37	west	west	PROPN
ijtc-285	98	38	bekasi	bekasi	PROPN
ijtc-285	98	39	,	,	PUNCT
ijtc-285	98	40	namely	namely	ADV
ijtc-285	98	41	for	for	ADP
ijtc-285	98	42	msme	msme	NOUN
ijtc-285	98	43	entrepreneurs	entrepreneur	NOUN
ijtc-285	98	44	who	who	PRON
ijtc-285	98	45	are	be	AUX
ijtc-285	98	46	still	still	ADV
ijtc-285	98	47	unfamiliar	unfamiliar	ADJ
ijtc-285	98	48	with	with	ADP
ijtc-285	98	49	taxes	taxis	NOUN
ijtc-285	98	50	and	and	CCONJ
ijtc-285	98	51	do	do	AUX
ijtc-285	98	52	not	not	PART
ijtc-285	98	53	understand	understand	VERB
ijtc-285	98	54	it	it	PRON
ijtc-285	98	55	,	,	PUNCT
ijtc-285	98	56	the	the	DET
ijtc-285	98	57	tax	tax	NOUN
ijtc-285	98	58	authorities	authority	NOUN
ijtc-285	98	59	find	find	VERB
ijtc-285	98	60	it	it	PRON
ijtc-285	98	61	difficult	difficult	ADJ
ijtc-285	98	62	to	to	PART
ijtc-285	98	63	supervise	supervise	VERB
ijtc-285	98	64	to	to	ADP
ijtc-285	98	65	taxpayers	taxpayer	NOUN
ijtc-285	98	66	for	for	ADP
ijtc-285	98	67	their	their	PRON
ijtc-285	98	68	transactions	transaction	NOUN
ijtc-285	98	69	/	/	SYM
ijtc-285	98	70	activities	activity	NOUN
ijtc-285	98	71	,	,	PUNCT
ijtc-285	98	72	as	as	ADV
ijtc-285	98	73	well	well	ADV
ijtc-285	98	74	as	as	ADP
ijtc-285	98	75	the	the	DET
ijtc-285	98	76	lack	lack	NOUN
ijtc-285	98	77	of	of	ADP
ijtc-285	98	78	regular	regular	ADJ
ijtc-285	98	79	socialization	socialization	NOUN
ijtc-285	98	80	and	and	CCONJ
ijtc-285	98	81	counseling	counseling	NOUN
ijtc-285	98	82	to	to	ADP
ijtc-285	98	83	taxpayers	taxpayer	NOUN
ijtc-285	98	84	.	.	PUNCT
ijtc-285	99	1	c.	c.	NOUN
ijtc-285	99	2	efforts	effort	NOUN
ijtc-285	99	3	made	make	VERB
ijtc-285	99	4	by	by	ADP
ijtc-285	99	5	the	the	DET
ijtc-285	99	6	tax	tax	NOUN
ijtc-285	99	7	office	office	NOUN
ijtc-285	99	8	of	of	ADP
ijtc-285	99	9	kpp	kpp	PROPN
ijtc-285	99	10	pratama	pratama	NOUN
ijtc-285	99	11	west	west	PROPN
ijtc-285	99	12	bekasi	bekasi	PROPN
ijtc-285	99	13	to	to	PART
ijtc-285	99	14	overcome	overcome	VERB
ijtc-285	99	15	the	the	DET
ijtc-285	99	16	obstacles	obstacle	NOUN
ijtc-285	99	17	that	that	PRON
ijtc-285	99	18	occur	occur	VERB
ijtc-285	99	19	in	in	ADP
ijtc-285	99	20	the	the	DET
ijtc-285	99	21	self	self	NOUN
ijtc-285	99	22	-	-	PUNCT
ijtc-285	99	23	assessment	assessment	NOUN
ijtc-285	99	24	system	system	NOUN
ijtc-285	99	25	for	for	ADP
ijtc-285	99	26	final	final	ADJ
ijtc-285	99	27	income	income	NOUN
ijtc-285	99	28	tax	tax	NOUN
ijtc-285	99	29	(	(	PUNCT
ijtc-285	99	30	pph	pph	PROPN
ijtc-285	99	31	)	)	PUNCT
ijtc-285	99	32	on	on	ADP
ijtc-285	99	33	micro	micro	ADJ
ijtc-285	99	34	,	,	PUNCT
ijtc-285	99	35	small	small	ADJ
ijtc-285	99	36	and	and	CCONJ
ijtc-285	99	37	medium	medium	ADJ
ijtc-285	99	38	enterprises	enterprise	NOUN
ijtc-285	99	39	in	in	ADP
ijtc-285	99	40	the	the	DET
ijtc-285	99	41	pratama	pratama	NOUN
ijtc-285	99	42	tax	tax	NOUN
ijtc-285	99	43	service	service	PROPN
ijtc-285	99	44	office	office	PROPN
ijtc-285	99	45	west	west	PROPN
ijtc-285	99	46	bekasi	bekasi	PROPN
ijtc-285	99	47	,	,	PUNCT
ijtc-285	99	48	namely	namely	ADV
ijtc-285	99	49	by	by	ADP
ijtc-285	99	50	providing	provide	VERB
ijtc-285	99	51	education	education	NOUN
ijtc-285	99	52	to	to	ADP
ijtc-285	99	53	taxpayers	taxpayer	NOUN
ijtc-285	99	54	related	relate	VERB
ijtc-285	99	55	to	to	ADP
ijtc-285	99	56	technology	technology	NOUN
ijtc-285	99	57	and	and	CCONJ
ijtc-285	99	58	taxes	taxis	NOUN
ijtc-285	99	59	.	.	PUNCT
ijtc-285	100	1	conduct	conduct	VERB
ijtc-285	100	2	regular	regular	ADJ
ijtc-285	100	3	visits	visit	NOUN
ijtc-285	100	4	and	and	CCONJ
ijtc-285	100	5	supervision	supervision	NOUN
ijtc-285	100	6	to	to	ADP
ijtc-285	100	7	taxpayers	taxpayer	NOUN
ijtc-285	100	8	to	to	PART
ijtc-285	100	9	monitor	monitor	VERB
ijtc-285	100	10	taxpayer	taxpayer	NOUN
ijtc-285	100	11	activities	activity	NOUN
ijtc-285	100	12	/	/	SYM
ijtc-285	100	13	transactions	transaction	NOUN
ijtc-285	100	14	,	,	PUNCT
ijtc-285	100	15	besides	besides	SCONJ
ijtc-285	100	16	that	that	PRON
ijtc-285	100	17	to	to	PART
ijtc-285	100	18	conduct	conduct	VERB
ijtc-285	100	19	periodic	periodic	ADJ
ijtc-285	100	20	socialization	socialization	NOUN
ijtc-285	100	21	and	and	CCONJ
ijtc-285	100	22	counseling	counseling	NOUN
ijtc-285	100	23	or	or	CCONJ
ijtc-285	100	24	training	training	NOUN
ijtc-285	100	25	to	to	ADP
ijtc-285	100	26	taxpayers	taxpayer	NOUN
ijtc-285	100	27	,	,	PUNCT
ijtc-285	100	28	especially	especially	ADV
ijtc-285	100	29	msme	msme	NOUN
ijtc-285	100	30	taxpayers	taxpayer	NOUN
ijtc-285	100	31	.	.	PUNCT
ijtc-285	101	1	referensi	referensi	VERB
ijtc-285	101	2	digital	digital	ADJ
ijtc-285	101	3	transformation	transformation	NOUN
ijtc-285	101	4	of	of	ADP
ijtc-285	101	5	self	self	NOUN
ijtc-285	101	6	assessment	assessment	NOUN
ijtc-285	101	7	system	system	NOUN
ijtc-285	101	8	on	on	ADP
ijtc-285	101	9	final	final	ADJ
ijtc-285	101	10	income	income	NOUN
ijtc-285	101	11	tax	tax	NOUN
ijtc-285	101	12	in	in	ADP
ijtc-285	101	13	small	small	PROPN
ijtc-285	101	14	micro	micro	PROPN
ijtc-285	101	15	business	business	NOUN
ijtc-285	101	16	and	and	CCONJ
ijtc-285	101	17	medium	medium	NOUN
ijtc-285	101	18	at	at	ADP
ijtc-285	101	19	pratama	pratama	NOUN
ijtc-285	101	20	tax	tax	NOUN
ijtc-285	101	21	office	office	NOUN
ijtc-285	101	22	of	of	ADP
ijtc-285	101	23	west	west	PROPN
ijtc-285	101	24	bekasi	bekasi	PROPN
ijtc-285	101	25	dwikora	dwikora	PROPN
ijtc-285	101	26	harjo	harjo	PROPN
ijtc-285	101	27	,	,	PUNCT
ijtc-285	101	28	novianita	novianita	NOUN
ijtc-285	101	29	rulandari	rulandari	PROPN
ijtc-285	101	30	,	,	PUNCT
ijtc-285	101	31	aprilia	aprilia	PROPN
ijtc-285	101	32	alfani	alfani	PROPN
ijtc-285	101	33	,	,	PUNCT
ijtc-285	101	34	raveedhan	raveedhan	PROPN
ijtc-285	101	35	syachlin	syachlin	PROPN
ijtc-285	101	36	219	219	NUM
ijtc-285	102	1	|	|	NOUN
ijtc-285	102	2	ilomata	ilomata	PROPN
ijtc-285	102	3	international	international	ADJ
ijtc-285	102	4	journal	journal	NOUN
ijtc-285	102	5	of	of	ADP
ijtc-285	102	6	tax	tax	PROPN
ijtc-285	102	7	&	&	CCONJ
ijtc-285	102	8	accounting	accounting	PROPN
ijtc-285	102	9	volume	volume	NOUN
ijtc-285	102	10	2	2	NUM
ijtc-285	102	11	number	number	NOUN
ijtc-285	102	12	3	3	NUM
ijtc-285	102	13	,	,	PUNCT
ijtc-285	102	14	july	july	PROPN
ijtc-285	102	15	2021	2021	NUM
ijtc-285	102	16	buku	buku	NOUN
ijtc-285	102	17	anggito	anggito	PROPN
ijtc-285	102	18	,	,	PUNCT
ijtc-285	102	19	albi	albi	PROPN
ijtc-285	102	20	dan	dan	PROPN
ijtc-285	102	21	johan	johan	PROPN
ijtc-285	102	22	setiawan	setiawan	PROPN
ijtc-285	102	23	.	.	PUNCT
ijtc-285	103	1	2018	2018	NUM
ijtc-285	103	2	.	.	PUNCT
ijtc-285	104	1	metodologi	metodologi	PROPN
ijtc-285	104	2	penelitian	penelitian	PROPN
ijtc-285	104	3	kualitatif	kualitatif	PROPN
ijtc-285	104	4	.	.	PUNCT
ijtc-285	105	1	sukabumi	sukabumi	NOUN
ijtc-285	105	2	:	:	PUNCT
ijtc-285	105	3	cv	cv	PROPN
ijtc-285	105	4	jejak	jejak	PROPN
ijtc-285	105	5	.	.	PUNCT
ijtc-285	106	1	anjarwati	anjarwati	PROPN
ijtc-285	106	2	,	,	PUNCT
ijtc-285	106	3	ratna	ratna	PROPN
ijtc-285	106	4	.	.	PUNCT
ijtc-285	106	5	2014	2014	NUM
ijtc-285	106	6	.	.	PUNCT
ijtc-285	107	1	pph	pph	PROPN
ijtc-285	107	2	final	final	ADJ
ijtc-285	107	3	1	1	NUM
ijtc-285	107	4	%	%	NOUN
ijtc-285	107	5	untuk	untuk	NOUN
ijtc-285	107	6	umkm	umkm	NOUN
ijtc-285	107	7	.	.	PUNCT
ijtc-285	108	1	yogyakarta	yogyakarta	PROPN
ijtc-285	108	2	:	:	PUNCT
ijtc-285	108	3	pustaka	pustaka	PROPN
ijtc-285	108	4	baru	baru	PROPN
ijtc-285	108	5	press	press	PROPN
ijtc-285	108	6	b.	b.	PROPN
ijtc-285	108	7	ilyas	ilyas	PROPN
ijtc-285	108	8	,	,	PUNCT
ijtc-285	108	9	wirawan	wirawan	PROPN
ijtc-285	108	10	dan	dan	PROPN
ijtc-285	108	11	burton	burton	PROPN
ijtc-285	108	12	,	,	PUNCT
ijtc-285	108	13	richard	richard	PROPN
ijtc-285	108	14	2011	2011	NUM
ijtc-285	108	15	.	.	PUNCT
ijtc-285	109	1	hukum	hukum	PROPN
ijtc-285	109	2	pajak	pajak	PROPN
ijtc-285	109	3	.	.	PUNCT
ijtc-285	110	1	jakarta	jakarta	PROPN
ijtc-285	110	2	:	:	PUNCT
ijtc-285	110	3	salemba	salemba	PROPN
ijtc-285	110	4	empat	empat	PROPN
ijtc-285	110	5	edisi	edisi	VERB
ijtc-285	110	6	lima	lima	PROPN
ijtc-285	110	7	.	.	PUNCT
ijtc-285	111	1	darussalam	darussalam	PROPN
ijtc-285	111	2	,	,	PUNCT
ijtc-285	111	3	et	et	PROPN
ijtc-285	111	4	.	.	PUNCT
ijtc-285	112	1	all	all	PRON
ijtc-285	112	2	.	.	PUNCT
ijtc-285	113	1	2020	2020	NUM
ijtc-285	113	2	.	.	PUNCT
ijtc-285	114	1	konsep	konsep	PROPN
ijtc-285	114	2	dan	dan	PROPN
ijtc-285	114	3	aplikasi	aplikasi	PROPN
ijtc-285	114	4	pajak	pajak	PROPN
ijtc-285	114	5	penghasilan	penghasilan	PROPN
ijtc-285	114	6	.	.	PUNCT
ijtc-285	115	1	jakarta	jakarta	PROPN
ijtc-285	115	2	:	:	PUNCT
ijtc-285	116	1	pt	pt	X
ijtc-285	116	2	dimensi	dimensi	NOUN
ijtc-285	116	3	internasional	internasional	ADJ
ijtc-285	116	4	tax	tax	NOUN
ijtc-285	116	5	.	.	PUNCT
ijtc-285	117	1	djamal	djamal	NOUN
ijtc-285	117	2	,	,	PUNCT
ijtc-285	117	3	m.	m.	NOUN
ijtc-285	117	4	2015	2015	NUM
ijtc-285	117	5	.	.	PUNCT
ijtc-285	118	1	paradigma	paradigma	NOUN
ijtc-285	118	2	penelitian	penelitian	PROPN
ijtc-285	118	3	kualitatif	kualitatif	PROPN
ijtc-285	118	4	.	.	PUNCT
ijtc-285	119	1	yogyakarta	yogyakarta	PROPN
ijtc-285	119	2	:	:	PUNCT
ijtc-285	119	3	pustaka	pustaka	ADJ
ijtc-285	119	4	pelajar	pelajar	NOUN
ijtc-285	119	5	.	.	PUNCT
ijtc-285	120	1	gibson	gibson	PROPN
ijtc-285	120	2	,	,	PUNCT
ijtc-285	120	3	james	james	PROPN
ijtc-285	120	4	.	.	PUNCT
ijtc-285	121	1	l.	l.	PROPN
ijtc-285	121	2	2013	2013	NUM
ijtc-285	121	3	.	.	PUNCT
ijtc-285	122	1	organisasi	organisasi	NOUN
ijtc-285	122	2	,	,	PUNCT
ijtc-285	122	3	perilaku	perilaku	PROPN
ijtc-285	122	4	,	,	PUNCT
ijtc-285	122	5	struktur	struktur	PROPN
ijtc-285	122	6	dan	dan	PROPN
ijtc-285	122	7	proses	proses	PROPN
ijtc-285	122	8	.	.	PUNCT
ijtc-285	122	9	edisi	edisi	VERB
ijtc-285	122	10	ke-5	ke-5	PROPN
ijtc-285	122	11	.	.	PUNCT
ijtc-285	123	1	jakarta	jakarta	PROPN
ijtc-285	123	2	:	:	PUNCT
ijtc-285	123	3	penerbit	penerbit	PROPN
ijtc-285	123	4	erlangga	erlangga	PROPN
ijtc-285	123	5	.	.	PUNCT
ijtc-285	124	1	harjo	harjo	PROPN
ijtc-285	124	2	,	,	PUNCT
ijtc-285	124	3	dwikora	dwikora	NOUN
ijtc-285	124	4	.	.	PUNCT
ijtc-285	125	1	2019	2019	NUM
ijtc-285	125	2	.	.	PUNCT
ijtc-285	126	1	perpajakan	perpajakan	PROPN
ijtc-285	126	2	indonesia	indonesia	PROPN
ijtc-285	126	3	.	.	PUNCT
ijtc-285	127	1	jakarta	jakarta	PROPN
ijtc-285	127	2	:	:	PUNCT
ijtc-285	128	1	mitra	mitra	PROPN
ijtc-285	128	2	wacana	wacana	PROPN
ijtc-285	128	3	media	medium	NOUN
ijtc-285	128	4	.	.	PUNCT
ijtc-285	129	1	mardiasmo	mardiasmo	NOUN
ijtc-285	129	2	.	.	PUNCT
ijtc-285	130	1	2016	2016	NUM
ijtc-285	130	2	.	.	PUNCT
ijtc-285	131	1	perpajakan	perpajakan	PROPN
ijtc-285	131	2	edisi	edisi	VERB
ijtc-285	131	3	terbaru	terbaru	PROPN
ijtc-285	131	4	2016	2016	NUM
ijtc-285	131	5	.	.	PUNCT
ijtc-285	132	1	yogyakarta	yogyakarta	PROPN
ijtc-285	132	2	:	:	PUNCT
ijtc-285	133	1	c.	c.	PROPN
ijtc-285	133	2	v	v	PROPN
ijtc-285	133	3	andi	andi	PROPN
ijtc-285	133	4	offset	offset	PROPN
ijtc-285	133	5	.	.	PUNCT
ijtc-285	134	1	mahmudi	mahmudi	VERB
ijtc-285	134	2	.	.	PUNCT
ijtc-285	135	1	2015	2015	NUM
ijtc-285	135	2	.	.	PUNCT
ijtc-285	136	1	manajemen	manajeman	NOUN
ijtc-285	136	2	kinerja	kinerja	PROPN
ijtc-285	136	3	sektor	sektor	PROPN
ijtc-285	136	4	publik	publik	PROPN
ijtc-285	136	5	.	.	PUNCT
ijtc-285	137	1	yogyakarta	yogyakarta	PROPN
ijtc-285	137	2	:	:	PUNCT
ijtc-285	138	1	upp	upp	PROPN
ijtc-285	138	2	amp	amp	PROPN
ijtc-285	138	3	ykpn	ykpn	PROPN
ijtc-285	138	4	.	.	PUNCT
ijtc-285	139	1	noor	noor	PROPN
ijtc-285	139	2	,	,	PUNCT
ijtc-285	139	3	juliansyah	juliansyah	PROPN
ijtc-285	139	4	.	.	PUNCT
ijtc-285	140	1	2014	2014	NUM
ijtc-285	140	2	.	.	PUNCT
ijtc-285	141	1	metodologi	metodologi	PROPN
ijtc-285	141	2	penelitian	penelitian	PROPN
ijtc-285	141	3	.	.	PUNCT
ijtc-285	142	1	jakarta	jakarta	PROPN
ijtc-285	142	2	:	:	PUNCT
ijtc-285	143	1	kencana	kencana	PROPN
ijtc-285	143	2	.	.	PUNCT
ijtc-285	143	3	pandiangan	pandiangan	PROPN
ijtc-285	143	4	,	,	PUNCT
ijtc-285	143	5	liberty	liberty	NOUN
ijtc-285	143	6	.	.	PUNCT
ijtc-285	144	1	2014	2014	NUM
ijtc-285	144	2	.	.	PUNCT
ijtc-285	145	1	administrasi	administrasi	NOUN
ijtc-285	145	2	perpajakan	perpajakan	PROPN
ijtc-285	145	3	.	.	PUNCT
ijtc-285	146	1	jakarta	jakarta	PROPN
ijtc-285	146	2	:	:	PUNCT
ijtc-285	146	3	pt	pt	PROPN
ijtc-285	146	4	elex	elex	PROPN
ijtc-285	146	5	media	medium	NOUN
ijtc-285	146	6	komputindo	komputindo	NOUN
ijtc-285	146	7	.	.	PUNCT
ijtc-285	147	1	pasolong	pasolong	PROPN
ijtc-285	147	2	,	,	PUNCT
ijtc-285	147	3	harbani	harbani	PROPN
ijtc-285	147	4	.	.	PUNCT
ijtc-285	148	1	2010	2010	NUM
ijtc-285	148	2	.	.	PUNCT
ijtc-285	149	1	teori	teori	PROPN
ijtc-285	149	2	administrasi	administrasi	PROPN
ijtc-285	149	3	publik	publik	PROPN
ijtc-285	149	4	.	.	PUNCT
ijtc-285	150	1	bandung	bandung	PROPN
ijtc-285	150	2	:	:	PUNCT
ijtc-285	151	1	alfabeta	alfabeta	PROPN
ijtc-285	151	2	.	.	PUNCT
ijtc-285	152	1	rahayu	rahayu	PROPN
ijtc-285	152	2	,	,	PUNCT
ijtc-285	152	3	siti	siti	PROPN
ijtc-285	152	4	kurnia	kurnia	PROPN
ijtc-285	152	5	.	.	PROPN
ijtc-285	153	1	2013	2013	NUM
ijtc-285	153	2	.	.	PUNCT
ijtc-285	154	1	perpajakan	perpajakan	PROPN
ijtc-285	154	2	indonesia	indonesia	PROPN
ijtc-285	154	3	:	:	PUNCT
ijtc-285	154	4	konsep	konsep	PROPN
ijtc-285	154	5	&	&	CCONJ
ijtc-285	154	6	aspek	aspek	VERB
ijtc-285	154	7	formal	formal	ADJ
ijtc-285	154	8	.	.	PUNCT
ijtc-285	154	9	.	.	PUNCT
ijtc-285	155	1	yogyakarta	yogyakarta	PROPN
ijtc-285	155	2	:	:	PUNCT
ijtc-285	156	1	graha	graha	PROPN
ijtc-285	156	2	ilmu	ilmu	PROPN
ijtc-285	156	3	.	.	PUNCT
ijtc-285	157	1	rahman	rahman	PROPN
ijtc-285	157	2	,	,	PUNCT
ijtc-285	157	3	abdul	abdul	PROPN
ijtc-285	157	4	.	.	PUNCT
ijtc-285	157	5	2010	2010	NUM
ijtc-285	157	6	.	.	PUNCT
ijtc-285	158	1	panduan	panduan	PROPN
ijtc-285	158	2	pelaksanaan	pelaksanaan	PROPN
ijtc-285	158	3	administrasi	administrasi	PROPN
ijtc-285	158	4	pajak	pajak	PROPN
ijtc-285	158	5	untuk	untuk	PROPN
ijtc-285	158	6	karyawan	karyawan	PROPN
ijtc-285	158	7	,	,	PUNCT
ijtc-285	158	8	pelaku	pelaku	PROPN
ijtc-285	158	9	bisnis	bisnis	PROPN
ijtc-285	158	10	dan	dan	PROPN
ijtc-285	158	11	perusahaan	perusahaan	PROPN
ijtc-285	158	12	.	.	PROPN
ijtc-285	159	1	bandung	bandung	PROPN
ijtc-285	159	2	:	:	PUNCT
ijtc-285	160	1	nuansa	nuansa	PROPN
ijtc-285	160	2	.	.	PUNCT
ijtc-285	161	1	resmi	resmi	PROPN
ijtc-285	161	2	,	,	PUNCT
ijtc-285	161	3	siti	siti	PROPN
ijtc-285	161	4	.	.	PROPN
ijtc-285	161	5	2014	2014	NUM
ijtc-285	161	6	.	.	PUNCT
ijtc-285	162	1	perpajakan	perpajakan	PROPN
ijtc-285	162	2	teori	teori	PROPN
ijtc-285	162	3	dan	dan	PROPN
ijtc-285	162	4	kasus	kasus	PROPN
ijtc-285	162	5	edisi	edisi	VERB
ijtc-285	162	6	4	4	NUM
ijtc-285	162	7	.	.	PUNCT
ijtc-285	162	8	jakarta	jakarta	PROPN
ijtc-285	162	9	:	:	PUNCT
ijtc-285	162	10	salemba	salemba	PROPN
ijtc-285	162	11	empat	empat	PROPN
ijtc-285	162	12	.	.	PUNCT
ijtc-285	163	1	rosdiana	rosdiana	PROPN
ijtc-285	163	2	,	,	PUNCT
ijtc-285	163	3	haula	haula	PROPN
ijtc-285	163	4	dan	dan	PROPN
ijtc-285	163	5	edi	edi	PROPN
ijtc-285	163	6	slamet	slamet	PROPN
ijtc-285	163	7	irinto	irinto	PROPN
ijtc-285	163	8	.	.	PUNCT
ijtc-285	163	9	2012	2012	NUM
ijtc-285	163	10	.	.	PUNCT
ijtc-285	164	1	pengantar	pengantar	PROPN
ijtc-285	164	2	ilmu	ilmu	PROPN
ijtc-285	164	3	pajak	pajak	ADV
ijtc-285	164	4	:	:	PUNCT
ijtc-285	164	5	kebijakan	kebijakan	PROPN
ijtc-285	164	6	dan	dan	PROPN
ijtc-285	164	7	implementasi	implementasi	PROPN
ijtc-285	164	8	di	di	PROPN
ijtc-285	164	9	indonesia	indonesia	PROPN
ijtc-285	164	10	.	.	PUNCT
ijtc-285	165	1	jakarta	jakarta	PROPN
ijtc-285	165	2	:	:	PUNCT
ijtc-285	165	3	pt	pt	PROPN
ijtc-285	165	4	.	.	PROPN
ijtc-285	165	5	rajagrafindo	rajagrafindo	PROPN
ijtc-285	165	6	persada	persada	PROPN
ijtc-285	165	7	.	.	PUNCT
ijtc-285	165	8	sugiyono	sugiyono	PROPN
ijtc-285	165	9	.	.	PUNCT
ijtc-285	166	1	2017	2017	NUM
ijtc-285	166	2	.	.	PUNCT
ijtc-285	167	1	metode	metode	PROPN
ijtc-285	167	2	penelitian	penelitian	PROPN
ijtc-285	167	3	kualitatif	kualitatif	PROPN
ijtc-285	167	4	,	,	PUNCT
ijtc-285	167	5	kuantitatif	kuantitatif	PROPN
ijtc-285	167	6	dan	dan	PROPN
ijtc-285	167	7	r&d	r&d	PROPN
ijtc-285	167	8	.	.	PUNCT
ijtc-285	168	1	bandung	bandung	PROPN
ijtc-285	168	2	:	:	PUNCT
ijtc-285	168	3	alfabeta	alfabeta	PROPN
ijtc-285	168	4	.	.	PUNCT
ijtc-285	169	1	suherman.2011	suherman.2011	X
ijtc-285	169	2	.	.	PUNCT
ijtc-285	169	3	desain	desain	PROPN
ijtc-285	169	4	pembelajaran	pembelajaran	PROPN
ijtc-285	169	5	kewirausahaan	kewirausahaan	PROPN
ijtc-285	169	6	.	.	PUNCT
ijtc-285	170	1	bandung	bandung	PROPN
ijtc-285	170	2	:	:	PUNCT
ijtc-285	170	3	alfabeta	alfabeta	PROPN
ijtc-285	170	4	sujarweni	sujarweni	PROPN
ijtc-285	170	5	,	,	PUNCT
ijtc-285	170	6	v.	v.	ADP
ijtc-285	170	7	wiratna	wiratna	NOUN
ijtc-285	170	8	.	.	PUNCT
ijtc-285	171	1	2014	2014	NUM
ijtc-285	171	2	.	.	PUNCT
ijtc-285	172	1	metode	metode	PROPN
ijtc-285	172	2	penelitian	penelitian	PROPN
ijtc-285	172	3	:	:	PUNCT
ijtc-285	172	4	lengkap	lengkap	PROPN
ijtc-285	172	5	,	,	PUNCT
ijtc-285	172	6	praktis	praktis	PROPN
ijtc-285	172	7	,	,	PUNCT
ijtc-285	172	8	dan	dan	PROPN
ijtc-285	172	9	mudah	mudah	PROPN
ijtc-285	172	10	dipahami	dipahami	PROPN
ijtc-285	172	11	.	.	PUNCT
ijtc-285	173	1	yogyakarta	yogyakarta	PROPN
ijtc-285	173	2	:	:	PUNCT
ijtc-285	173	3	:	:	PUNCT
ijtc-285	173	4	pustaka	pustaka	ADJ
ijtc-285	173	5	baru	baru	PROPN
ijtc-285	173	6	press	press	NOUN
ijtc-285	173	7	.	.	PUNCT
ijtc-285	174	1	suryadi	suryadi	NOUN
ijtc-285	174	2	,	,	PUNCT
ijtc-285	174	3	didih	didih	VERB
ijtc-285	174	4	.	.	PUNCT
ijtc-285	175	1	2011	2011	NUM
ijtc-285	175	2	.	.	PUNCT
ijtc-285	176	1	promosi	promosi	PROPN
ijtc-285	176	2	efektif	efektif	VERB
ijtc-285	176	3	"	"	PUNCT
ijtc-285	176	4	menggugah	menggugah	PROPN
ijtc-285	176	5	minat	minat	PROPN
ijtc-285	176	6	&	&	CCONJ
ijtc-285	176	7	loyalitas	loyalitas	PROPN
ijtc-285	176	8	pelanggan	pelanggan	NOUN
ijtc-285	176	9	"	"	PUNCT
ijtc-285	176	10	.	.	PUNCT
ijtc-285	177	1	jakarta	jakarta	PROPN
ijtc-285	177	2	:	:	PUNCT
ijtc-285	177	3	pt	pt	PROPN
ijtc-285	177	4	.	.	PROPN
ijtc-285	177	5	suka	suka	PROPN
ijtc-285	177	6	buku	buku	PROPN
ijtc-285	177	7	.	.	PUNCT
ijtc-285	177	8	syafiie	syafiie	PROPN
ijtc-285	177	9	,	,	PUNCT
ijtc-285	177	10	inu	inu	PROPN
ijtc-285	177	11	kencana	kencana	PROPN
ijtc-285	177	12	.	.	PUNCT
ijtc-285	178	1	2010	2010	NUM
ijtc-285	178	2	.	.	PUNCT
ijtc-285	179	1	ilmu	ilmu	PROPN
ijtc-285	179	2	administrasi	administrasi	NOUN
ijtc-285	179	3	publik	publik	PROPN
ijtc-285	179	4	.	.	PUNCT
ijtc-285	180	1	jakarta	jakarta	PROPN
ijtc-285	180	2	:	:	PUNCT
ijtc-285	181	1	rineka	rineka	NOUN
ijtc-285	181	2	cipta	cipta	VERB
ijtc-285	181	3	sugi	sugi	PROPN
ijtc-285	181	4	.	.	PUNCT
ijtc-285	181	5	tambunan	tambunan	PROPN
ijtc-285	181	6	,	,	PUNCT
ijtc-285	181	7	tulus	tulus	PROPN
ijtc-285	181	8	t.h	t.h	PROPN
ijtc-285	181	9	.	.	PROPN
ijtc-285	181	10	2012	2012	NUM
ijtc-285	181	11	.	.	PUNCT
ijtc-285	182	1	usaha	usaha	PROPN
ijtc-285	182	2	mikro	mikro	PROPN
ijtc-285	182	3	kecil	kecil	PROPN
ijtc-285	182	4	dan	dan	PROPN
ijtc-285	182	5	menengah	menengah	PROPN
ijtc-285	182	6	di	di	PROPN
ijtc-285	182	7	indonesia	indonesia	PROPN
ijtc-285	182	8	:	:	PUNCT
ijtc-285	182	9	isu	isu	PROPN
ijtc-285	182	10	-	-	PUNCT
ijtc-285	182	11	isu	isu	PROPN
ijtc-285	182	12	penting	penting	PROPN
ijtc-285	182	13	,	,	PUNCT
ijtc-285	182	14	jakarta	jakarta	PROPN
ijtc-285	182	15	:	:	PUNCT
ijtc-285	182	16	lp3es	lp3es	X
ijtc-285	182	17	.	.	PUNCT
ijtc-285	182	18	waluyo	waluyo	NOUN
ijtc-285	182	19	.	.	PUNCT
ijtc-285	183	1	2011	2011	NUM
ijtc-285	183	2	.	.	PUNCT
ijtc-285	184	1	perpajakan	perpajakan	PROPN
ijtc-285	184	2	indonesia	indonesia	PROPN
ijtc-285	184	3	.	.	PUNCT
ijtc-285	185	1	buku	buku	PROPN
ijtc-285	185	2	1	1	PROPN
ijtc-285	185	3	.	.	PUNCT
ijtc-285	185	4	edisi	edisi	VERB
ijtc-285	185	5	10	10	NUM
ijtc-285	185	6	.	.	PUNCT
ijtc-285	186	1	jakarta	jakarta	PROPN
ijtc-285	186	2	:	:	PUNCT
ijtc-285	186	3	salemba	salemba	PROPN
ijtc-285	186	4	empat	empat	PROPN
ijtc-285	186	5	.	.	PUNCT
ijtc-285	187	1	winarsih	winarsih	PROPN
ijtc-285	187	2	,	,	PUNCT
ijtc-285	187	3	ratminto	ratminto	PROPN
ijtc-285	187	4	dan	dan	PROPN
ijtc-285	187	5	atik	atik	PROPN
ijtc-285	187	6	septi	septi	PROPN
ijtc-285	187	7	.	.	PUNCT
ijtc-285	188	1	2013	2013	NUM
ijtc-285	188	2	.	.	PUNCT
ijtc-285	189	1	manajemen	manajeman	NOUN
ijtc-285	189	2	pelayanan	pelayanan	PROPN
ijtc-285	189	3	.	.	PUNCT
ijtc-285	190	1	yogyakarta	yogyakarta	PROPN
ijtc-285	190	2	:	:	PUNCT
ijtc-285	190	3	pelajar	pelajar	VERB
ijtc-285	190	4	pustaka	pustaka	ADJ
ijtc-285	190	5	.	.	PUNCT
ijtc-285	191	1	widyaningsih	widyaningsih	PROPN
ijtc-285	191	2	,	,	PUNCT
ijtc-285	191	3	aristanti	aristanti	NOUN
ijtc-285	191	4	.	.	PROPN
ijtc-285	191	5	2013	2013	NUM
ijtc-285	191	6	.	.	PUNCT
ijtc-285	192	1	hukum	hukum	NOUN
ijtc-285	192	2	pajak	pajak	PROPN
ijtc-285	192	3	dan	dan	PROPN
ijtc-285	192	4	perpajakan	perpajakan	PROPN
ijtc-285	192	5	.	.	PUNCT
ijtc-285	193	1	bandung	bandung	PROPN
ijtc-285	193	2	:	:	PUNCT
ijtc-285	194	1	alfabeta	alfabeta	PROPN
ijtc-285	194	2	.	.	PUNCT
ijtc-285	195	1	digital	digital	ADJ
ijtc-285	195	2	transformation	transformation	NOUN
ijtc-285	195	3	of	of	ADP
ijtc-285	195	4	self	self	NOUN
ijtc-285	195	5	assessment	assessment	NOUN
ijtc-285	195	6	system	system	NOUN
ijtc-285	195	7	on	on	ADP
ijtc-285	195	8	final	final	ADJ
ijtc-285	195	9	income	income	NOUN
ijtc-285	195	10	tax	tax	NOUN
ijtc-285	195	11	in	in	ADP
ijtc-285	195	12	small	small	PROPN
ijtc-285	195	13	micro	micro	PROPN
ijtc-285	195	14	business	business	NOUN
ijtc-285	195	15	and	and	CCONJ
ijtc-285	195	16	medium	medium	NOUN
ijtc-285	195	17	at	at	ADP
ijtc-285	195	18	pratama	pratama	NOUN
ijtc-285	195	19	tax	tax	NOUN
ijtc-285	195	20	office	office	NOUN
ijtc-285	195	21	of	of	ADP
ijtc-285	195	22	west	west	PROPN
ijtc-285	195	23	bekasi	bekasi	PROPN
ijtc-285	195	24	dwikora	dwikora	PROPN
ijtc-285	195	25	harjo	harjo	PROPN
ijtc-285	195	26	,	,	PUNCT
ijtc-285	195	27	novianita	novianita	NOUN
ijtc-285	195	28	rulandari	rulandari	PROPN
ijtc-285	195	29	,	,	PUNCT
ijtc-285	195	30	aprilia	aprilia	PROPN
ijtc-285	195	31	alfani	alfani	PROPN
ijtc-285	195	32	,	,	PUNCT
ijtc-285	195	33	raveedhan	raveedhan	PROPN
ijtc-285	195	34	syachlin	syachlin	PROPN
ijtc-285	195	35	220	220	NUM
ijtc-285	195	36	|	|	ADV
ijtc-285	195	37	ilomata	ilomata	PROPN
ijtc-285	195	38	international	international	ADJ
ijtc-285	195	39	journal	journal	NOUN
ijtc-285	195	40	of	of	ADP
ijtc-285	195	41	tax	tax	PROPN
ijtc-285	195	42	&	&	CCONJ
ijtc-285	195	43	accounting	accounting	PROPN
ijtc-285	195	44	volume	volume	NOUN
ijtc-285	195	45	2	2	NUM
ijtc-285	195	46	number	number	NOUN
ijtc-285	195	47	3	3	NUM
ijtc-285	195	48	,	,	PUNCT
ijtc-285	195	49	july	july	PROPN
ijtc-285	195	50	2021	2021	NUM
ijtc-285	195	51	jurnal	jurnal	ADJ
ijtc-285	195	52	arianty	arianty	NOUN
ijtc-285	195	53	,	,	PUNCT
ijtc-285	195	54	fitri	fitri	NOUN
ijtc-285	195	55	.	.	PROPN
ijtc-285	195	56	2017	2017	NUM
ijtc-285	195	57	.	.	PUNCT
ijtc-285	196	1	tinjauan	tinjauan	PROPN
ijtc-285	196	2	atas	atas	PROPN
ijtc-285	196	3	asas	asas	PROPN
ijtc-285	196	4	keadilan	keadilan	PROPN
ijtc-285	196	5	dan	dan	PROPN
ijtc-285	196	6	kemudahan	kemudahan	PROPN
ijtc-285	196	7	administrasi	administrasi	PROPN
ijtc-285	196	8	pajak	pajak	PROPN
ijtc-285	196	9	dalam	dalam	PROPN
ijtc-285	196	10	pengenaan	pengenaan	PROPN
ijtc-285	196	11	pajak	pajak	ADV
ijtc-285	196	12	final	final	ADJ
ijtc-285	196	13	1	1	NUM
ijtc-285	196	14	%	%	NOUN
ijtc-285	196	15	terhadap	terhadap	PROPN
ijtc-285	196	16	wajib	wajib	PROPN
ijtc-285	196	17	pajak	pajak	PROPN
ijtc-285	196	18	umkm	umkm	ADJ
ijtc-285	196	19	.	.	PUNCT
ijtc-285	197	1	jurnal	jurnal	ADJ
ijtc-285	197	2	vokasi	vokasi	PROPN
ijtc-285	197	3	indonesia	indonesia	PROPN
ijtc-285	197	4	,	,	PUNCT
ijtc-285	197	5	januari	januari	PROPN
ijtc-285	197	6	-	-	PUNCT
ijtc-285	197	7	juni	juni	PROPN
ijtc-285	197	8	2017	2017	NUM
ijtc-285	197	9	,	,	PUNCT
ijtc-285	197	10	vol	vol	NOUN
ijtc-285	197	11	5	5	NUM
ijtc-285	197	12	.	.	PUNCT
ijtc-285	198	1	no	no	INTJ
ijtc-285	198	2	.	.	NOUN
ijtc-285	199	1	1	1	NUM
ijtc-285	199	2	.	.	X
ijtc-285	200	1	diamastuti	diamastuti	PROPN
ijtc-285	200	2	,	,	PUNCT
ijtc-285	200	3	erlina	erlina	ADJ
ijtc-285	200	4	.	.	PUNCT
ijtc-285	200	5	2016	2016	NUM
ijtc-285	200	6	.	.	PUNCT
ijtc-285	201	1	ke	ke	NOUN
ijtc-285	201	2	(	(	PUNCT
ijtc-285	201	3	tidak	tidak	PROPN
ijtc-285	201	4	)	)	PUNCT
ijtc-285	201	5	patuhan	patuhan	PROPN
ijtc-285	201	6	wajib	wajib	PROPN
ijtc-285	201	7	pajak	pajak	ADV
ijtc-285	201	8	:	:	PUNCT
ijtc-285	201	9	potret	potret	NOUN
ijtc-285	201	10	self	self	NOUN
ijtc-285	201	11	assessment	assessment	NOUN
ijtc-285	201	12	system	system	NOUN
ijtc-285	201	13	.	.	PUNCT
ijtc-285	202	1	jurnal	jurnal	ADJ
ijtc-285	202	2	ekonomi	ekonomi	PROPN
ijtc-285	202	3	dan	dan	PROPN
ijtc-285	202	4	keuangan	keuangan	PROPN
ijtc-285	202	5	,	,	PUNCT
ijtc-285	202	6	universitas	universita	NOUN
ijtc-285	202	7	internasional	internasional	ADJ
ijtc-285	202	8	semen	semen	NOUN
ijtc-285	202	9	indonesia	indonesia	PROPN
ijtc-285	202	10	2016	2016	NUM
ijtc-285	202	11	.	.	PUNCT
ijtc-285	203	1	vol	vol	NOUN
ijtc-285	203	2	.	.	PROPN
ijtc-285	204	1	20	20	NUM
ijtc-285	204	2	,	,	PUNCT
ijtc-285	204	3	no	no	INTJ
ijtc-285	204	4	.	.	NOUN
ijtc-285	204	5	3	3	NUM
ijtc-285	204	6	,	,	PUNCT
ijtc-285	204	7	hal	hal	PROPN
ijtc-285	204	8	.	.	PROPN
ijtc-285	205	1	280	280	NUM
ijtc-285	205	2	-	-	SYM
ijtc-285	205	3	304	304	NUM
ijtc-285	205	4	hakim	hakim	PROPN
ijtc-285	205	5	,	,	PUNCT
ijtc-285	205	6	fadli	fadli	PROPN
ijtc-285	205	7	,	,	PUNCT
ijtc-285	205	8	grace	grace	PROPN
ijtc-285	205	9	b.	b.	PROPN
ijtc-285	205	10	nangoi	nangoi	PROPN
ijtc-285	205	11	.	.	PUNCT
ijtc-285	206	1	2015	2015	NUM
ijtc-285	206	2	.	.	PUNCT
ijtc-285	207	1	analisis	analisis	ADJ
ijtc-285	207	2	penerapan	penerapan	NOUN
ijtc-285	207	3	pp	pp	X
ijtc-285	207	4	.	.	PUNCT
ijtc-285	208	1	no.46	no.46	NOUN
ijtc-285	208	2	tahun	tahun	PROPN
ijtc-285	208	3	2013	2013	NUM
ijtc-285	208	4	tentang	tentang	PROPN
ijtc-285	208	5	pajak	pajak	PROPN
ijtc-285	208	6	penghasilan	penghasilan	PROPN
ijtc-285	208	7	umkm	umkm	PROPN
ijtc-285	208	8	terhadap	terhadap	PROPN
ijtc-285	208	9	tingkat	tingkat	PROPN
ijtc-285	208	10	pertumbuhan	pertumbuhan	VERB
ijtc-285	208	11	wajib	wajib	PROPN
ijtc-285	208	12	pajak	pajak	PROPN
ijtc-285	208	13	dan	dan	PROPN
ijtc-285	208	14	penerimaan	penerimaan	PROPN
ijtc-285	208	15	pph	pph	PROPN
ijtc-285	208	16	pasal	pasal	PROPN
ijtc-285	208	17	4	4	NUM
ijtc-285	208	18	ayat	ayat	NOUN
ijtc-285	208	19	(	(	PUNCT
ijtc-285	208	20	2	2	NUM
ijtc-285	208	21	)	)	PUNCT
ijtc-285	208	22	pada	pada	NOUN
ijtc-285	208	23	kpp	kpp	PROPN
ijtc-285	208	24	pratama	pratama	PROPN
ijtc-285	208	25	manado	manado	PROPN
ijtc-285	208	26	.	.	PROPN
ijtc-285	209	1	jurnal	jurnal	PROPN
ijtc-285	209	2	fakultas	fakulta	VERB
ijtc-285	209	3	ekonomi	ekonomi	PROPN
ijtc-285	209	4	dan	dan	PROPN
ijtc-285	209	5	bisnis	bisnis	PROPN
ijtc-285	209	6	,	,	PUNCT
ijtc-285	209	7	jurusan	jurusan	PROPN
ijtc-285	209	8	akuntansi	akuntansi	PROPN
ijtc-285	209	9	universitas	universitas	PROPN
ijtc-285	209	10	sam	sam	PROPN
ijtc-285	209	11	ratulangi	ratulangi	VERB
ijtc-285	209	12	manado	manado	PROPN
ijtc-285	209	13	2015	2015	NUM
ijtc-285	209	14	.	.	PUNCT
ijtc-285	210	1	vol	vol	NOUN
ijtc-285	210	2	.	.	PROPN
ijtc-285	211	1	3	3	NUM
ijtc-285	211	2	,	,	PUNCT
ijtc-285	211	3	no	no	INTJ
ijtc-285	211	4	.	.	NOUN
ijtc-285	211	5	1	1	NUM
ijtc-285	211	6	,	,	PUNCT
ijtc-285	211	7	hal	hal	NOUN
ijtc-285	211	8	787	787	NUM
ijtc-285	211	9	-	-	SYM
ijtc-285	211	10	795	795	NUM
ijtc-285	211	11	harun	harun	NOUN
ijtc-285	211	12	,	,	PUNCT
ijtc-285	211	13	irmasari	irmasari	ADJ
ijtc-285	211	14	,	,	PUNCT
ijtc-285	211	15	nur	nur	VERB
ijtc-285	211	16	diana	diana	PROPN
ijtc-285	211	17	,	,	PUNCT
ijtc-285	211	18	m.	m.	PROPN
ijtc-285	211	19	cholid	cholid	PROPN
ijtc-285	211	20	mawardipada	mawardipada	PROPN
ijtc-285	211	21	.	.	PROPN
ijtc-285	212	1	2019	2019	NUM
ijtc-285	212	2	.	.	PUNCT
ijtc-285	213	1	analisis	analisis	ADJ
ijtc-285	213	2	penerapan	penerapan	PROPN
ijtc-285	213	3	peraturan	peraturan	NOUN
ijtc-285	213	4	pemerintah	pemerintah	VERB
ijtc-285	213	5	no	no	INTJ
ijtc-285	213	6	.	.	NOUN
ijtc-285	214	1	23	23	NUM
ijtc-285	214	2	tahun	tahun	PROPN
ijtc-285	214	3	2018	2018	NUM
ijtc-285	214	4	bagi	bagi	PROPN
ijtc-285	214	5	umkm	umkm	PROPN
ijtc-285	214	6	di	di	PROPN
ijtc-285	214	7	kota	kota	PROPN
ijtc-285	214	8	malang	malang	PROPN
ijtc-285	214	9	.	.	PUNCT
ijtc-285	215	1	e	e	X
ijtc-285	215	2	-	-	PROPN
ijtc-285	215	3	jra	jra	PROPN
ijtc-285	215	4	fakultas	fakulta	VERB
ijtc-285	215	5	ekonomi	ekonomi	PROPN
ijtc-285	215	6	dan	dan	PROPN
ijtc-285	215	7	bisnis	bisnis	PROPN
ijtc-285	215	8	universitas	universita	VERB
ijtc-285	215	9	islam	islam	PROPN
ijtc-285	215	10	malang	malang	PROPN
ijtc-285	215	11	2019	2019	NUM
ijtc-285	215	12	.	.	PUNCT
ijtc-285	216	1	vol.08	vol.08	NOUN
ijtc-285	216	2	,	,	PUNCT
ijtc-285	216	3	no	no	INTJ
ijtc-285	216	4	.	.	NOUN
ijtc-285	216	5	10	10	NUM
ijtc-285	216	6	,	,	PUNCT
ijtc-285	216	7	hal	hal	PROPN
ijtc-285	216	8	.	.	PROPN
ijtc-285	217	1	33	33	NUM
ijtc-285	217	2	-	-	SYM
ijtc-285	217	3	44	44	NUM
ijtc-285	217	4	hendri	hendri	NOUN
ijtc-285	217	5	.	.	PUNCT
ijtc-285	218	1	2018	2018	NUM
ijtc-285	218	2	.	.	PUNCT
ijtc-285	219	1	implementasi	implementasi	PROPN
ijtc-285	219	2	sosialisasi	sosialisasi	PROPN
ijtc-285	219	3	peraturan	peraturan	PROPN
ijtc-285	219	4	pemerintah	pemerintah	VERB
ijtc-285	219	5	no	no	INTJ
ijtc-285	219	6	.	.	NOUN
ijtc-285	220	1	23	23	NUM
ijtc-285	220	2	tahun	tahun	PROPN
ijtc-285	220	3	2018	2018	NUM
ijtc-285	220	4	bagi	bagi	PROPN
ijtc-285	220	5	pelaku	pelaku	PROPN
ijtc-285	220	6	usaha	usaha	PROPN
ijtc-285	220	7	mikro	mikro	PROPN
ijtc-285	220	8	kecil	kecil	PROPN
ijtc-285	220	9	menengah	menengah	PROPN
ijtc-285	220	10	(	(	PUNCT
ijtc-285	220	11	umkm	umkm	ADJ
ijtc-285	220	12	)	)	PUNCT
ijtc-285	220	13	.	.	PUNCT
ijtc-285	221	1	jurnal	jurnal	ADJ
ijtc-285	221	2	vokasi	vokasi	PROPN
ijtc-285	221	3	indonesia	indonesia	PROPN
ijtc-285	221	4	jul	jul	PROPN
ijtc-285	221	5	-	-	PUNCT
ijtc-285	221	6	des	des	PROPN
ijtc-285	221	7	2018	2018	NUM
ijtc-285	221	8	vol	vol	NOUN
ijtc-285	221	9	.	.	PROPN
ijtc-285	222	1	6	6	NUM
ijtc-285	222	2	no	no	NOUN
ijtc-285	222	3	.	.	NOUN
ijtc-285	223	1	2	2	X
ijtc-285	223	2	.	.	X
ijtc-285	223	3	kintu	kintu	PROPN
ijtc-285	223	4	,	,	PUNCT
ijtc-285	223	5	ismail	ismail	PROPN
ijtc-285	223	6	,	,	PUNCT
ijtc-285	223	7	faisal	faisal	PROPN
ijtc-285	223	8	buyinza	buyinza	PROPN
ijtc-285	223	9	,	,	PUNCT
ijtc-285	223	10	yusuf	yusuf	PROPN
ijtc-285	223	11	kiwala	kiwala	PROPN
ijtc-285	223	12	.	.	PUNCT
ijtc-285	224	1	2019	2019	NUM
ijtc-285	224	2	.	.	PUNCT
ijtc-285	225	1	tax	tax	NOUN
ijtc-285	225	2	administration	administration	NOUN
ijtc-285	225	3	and	and	CCONJ
ijtc-285	225	4	entrepreneurial	entrepreneurial	ADJ
ijtc-285	225	5	performance	performance	NOUN
ijtc-285	225	6	:	:	PUNCT
ijtc-285	225	7	a	a	DET
ijtc-285	225	8	study	study	NOUN
ijtc-285	225	9	of	of	ADP
ijtc-285	225	10	smes	sme	NOUN
ijtc-285	225	11	in	in	ADP
ijtc-285	225	12	uganda	uganda	PROPN
ijtc-285	225	13	.	.	PUNCT
ijtc-285	226	1	international	international	ADJ
ijtc-285	226	2	business	business	NOUN
ijtc-285	226	3	research	research	NOUN
ijtc-285	226	4	and	and	CCONJ
ijtc-285	226	5	education	education	NOUN
ijtc-285	226	6	,	,	PUNCT
ijtc-285	226	7	vol.12	vol.12	NOUN
ijtc-285	226	8	no	no	NOUN
ijtc-285	226	9	.	.	PROPN
ijtc-285	226	10	12	12	NUM
ijtc-285	226	11	,	,	PUNCT
ijtc-285	226	12	pages	page	NOUN
ijtc-285	226	13	1	1	NUM
ijtc-285	226	14	-	-	SYM
ijtc-285	226	15	39	39	NUM
ijtc-285	226	16	.	.	PUNCT
ijtc-285	227	1	issn	issn	PROPN
ijtc-285	227	2	1913	1913	NUM
ijtc-285	227	3	-	-	SYM
ijtc-285	227	4	9004	9004	NUM
ijtc-285	227	5	,	,	PUNCT
ijtc-285	227	6	e	e	X
ijtc-285	227	7	-	-	NOUN
ijtc-285	227	8	issn1913	issn1913	PROPN
ijtc-285	227	9	-	-	PUNCT
ijtc-285	227	10	9012	9012	NUM
ijtc-285	227	11	published	publish	VERB
ijtc-285	227	12	by	by	ADP
ijtc-285	227	13	the	the	DET
ijtc-285	227	14	canadian	canadian	PROPN
ijtc-285	227	15	for	for	ADP
ijtc-285	227	16	science	science	NOUN
ijtc-285	227	17	and	and	CCONJ
ijtc-285	227	18	education	education	NOUN
ijtc-285	227	19	putri	putri	NOUN
ijtc-285	227	20	,	,	PUNCT
ijtc-285	227	21	trianita	trianita	PROPN
ijtc-285	227	22	,	,	PUNCT
ijtc-285	227	23	david	david	PROPN
ijtc-285	227	24	p.	p.	PROPN
ijtc-285	227	25	e.	e.	PROPN
ijtc-285	227	26	saerang	saerang	PROPN
ijtc-285	227	27	,	,	PUNCT
ijtc-285	227	28	dan	dan	PROPN
ijtc-285	227	29	novi	novi	PROPN
ijtc-285	227	30	s.	s.	PROPN
ijtc-285	227	31	budiarso	budiarso	VERB
ijtc-285	227	32	2019	2019	NUM
ijtc-285	227	33	.	.	PUNCT
ijtc-285	228	1	analisis	analisis	ADJ
ijtc-285	228	2	perilaku	perilaku	PROPN
ijtc-285	228	3	wajib	wajib	PROPN
ijtc-285	228	4	pajak	pajak	PROPN
ijtc-285	228	5	umkm	umkm	ADJ
ijtc-285	228	6	terhadap	terhadap	PROPN
ijtc-285	228	7	pelaksanaan	pelaksanaan	PROPN
ijtc-285	228	8	pemungutan	pemungutan	PROPN
ijtc-285	228	9	pajak	pajak	PROPN
ijtc-285	228	10	dengan	dengan	PROPN
ijtc-285	228	11	menggunakan	menggunakan	PROPN
ijtc-285	228	12	self	self	PROPN
ijtc-285	228	13	assessment	assessment	NOUN
ijtc-285	228	14	system	system	NOUN
ijtc-285	228	15	di	di	PROPN
ijtc-285	228	16	kota	kota	PROPN
ijtc-285	228	17	tomohon	tomohon	PROPN
ijtc-285	228	18	.	.	PUNCT
ijtc-285	229	1	jurnal	jurnal	PROPN
ijtc-285	229	2	riset	riset	PROPN
ijtc-285	229	3	akuntansi	akuntansi	PROPN
ijtc-285	229	4	going	go	VERB
ijtc-285	229	5	concern	concern	NOUN
ijtc-285	229	6	,	,	PUNCT
ijtc-285	229	7	fakultas	fakulta	VERB
ijtc-285	229	8	ekonomi	ekonomi	PROPN
ijtc-285	229	9	dan	dan	PROPN
ijtc-285	229	10	bisnis	bisnis	PROPN
ijtc-285	229	11	universitas	universita	VERB
ijtc-285	229	12	sam	sam	PROPN
ijtc-285	229	13	ratulangi	ratulangi	VERB
ijtc-285	229	14	2019	2019	NUM
ijtc-285	229	15	.	.	PUNCT
ijtc-285	230	1	vol	vol	NOUN
ijtc-285	230	2	.	.	PROPN
ijtc-285	231	1	14	14	NUM
ijtc-285	231	2	,	,	PUNCT
ijtc-285	231	3	no	no	INTJ
ijtc-285	231	4	.	.	NOUN
ijtc-285	231	5	1	1	NUM
ijtc-285	231	6	,	,	PUNCT
ijtc-285	231	7	hal	hal	PROPN
ijtc-285	231	8	.	.	PROPN
ijtc-285	231	9	130	130	NUM
ijtc-285	231	10	-	-	SYM
ijtc-285	231	11	136	136	NUM
ijtc-285	231	12	twesige	twesige	NOUN
ijtc-285	231	13	,	,	PUNCT
ijtc-285	231	14	daniel	daniel	PROPN
ijtc-285	231	15	dan	dan	PROPN
ijtc-285	231	16	faustin	faustin	PROPN
ijtc-285	231	17	gasheja	gasheja	PROPN
ijtc-285	231	18	.	.	PUNCT
ijtc-285	232	1	2019	2019	NUM
ijtc-285	232	2	.	.	PUNCT
ijtc-285	233	1	effect	effect	NOUN
ijtc-285	233	2	of	of	ADP
ijtc-285	233	3	tax	tax	NOUN
ijtc-285	233	4	incentives	incentive	NOUN
ijtc-285	233	5	on	on	ADP
ijtc-285	233	6	the	the	DET
ijtc-285	233	7	growth	growth	NOUN
ijtc-285	233	8	of	of	ADP
ijtc-285	233	9	small	small	ADJ
ijtc-285	233	10	and	and	CCONJ
ijtc-285	233	11	medium	medium	ADJ
ijtc-285	233	12	-	-	PUNCT
ijtc-285	233	13	sized	sized	ADJ
ijtc-285	233	14	enterprises	enterprise	NOUN
ijtc-285	233	15	(	(	PUNCT
ijtc-285	233	16	smes	sme	NOUN
ijtc-285	233	17	)	)	PUNCT
ijtc-285	233	18	in	in	ADP
ijtc-285	233	19	rwanda	rwanda	PROPN
ijtc-285	233	20	:	:	PUNCT
ijtc-285	233	21	a	a	DET
ijtc-285	233	22	case	case	NOUN
ijtc-285	233	23	study	study	NOUN
ijtc-285	233	24	of	of	ADP
ijtc-285	233	25	smes	sme	NOUN
ijtc-285	233	26	in	in	ADP
ijtc-285	233	27	nyarugenge	nyarugenge	NOUN
ijtc-285	233	28	district	district	PROPN
ijtc-285	233	29	.	.	PUNCT
ijtc-285	234	1	journal	journal	PROPN
ijtc-285	234	2	of	of	ADP
ijtc-285	234	3	accounting	accounting	NOUN
ijtc-285	234	4	and	and	CCONJ
ijtc-285	234	5	taxation	taxation	NOUN
ijtc-285	234	6	vol	vol	NOUN
ijtc-285	234	7	.	.	PUNCT
ijtc-285	235	1	11	11	NUM
ijtc-285	235	2	(	(	PUNCT
ijtc-285	235	3	5	5	NUM
ijtc-285	235	4	)	)	PUNCT
ijtc-285	235	5	,	,	PUNCT
ijtc-285	236	1	pp	pp	PROPN
ijtc-285	236	2	.	.	PUNCT
ijtc-285	237	1	89	89	NUM
ijtc-285	237	2	-	-	SYM
ijtc-285	237	3	98	98	NUM
ijtc-285	237	4	,	,	PUNCT
ijtc-285	237	5	may	may	AUX
ijtc-285	237	6	2019	2019	NUM
ijtc-285	237	7	.	.	PUNCT
ijtc-285	238	1	issn	issn	PROPN
ijtc-285	238	2	:	:	PUNCT
ijtc-285	238	3	2141	2141	NUM
ijtc-285	238	4	-	-	SYM
ijtc-285	238	5	6664	6664	NUM
ijtc-285	238	6	wadesango	wadesango	NOUN
ijtc-285	238	7	,	,	PUNCT
ijtc-285	238	8	newman	newman	PROPN
ijtc-285	238	9	,	,	PUNCT
ijtc-285	238	10	mutema	mutema	PROPN
ijtc-285	238	11	,	,	PUNCT
ijtc-285	238	12	a	a	PRON
ijtc-285	238	13	,	,	PUNCT
ijtc-285	238	14	mhaka	mhaka	ADJ
ijtc-285	238	15	,	,	PUNCT
ijtc-285	238	16	c	c	NOUN
ijtc-285	238	17	,	,	PUNCT
ijtc-285	238	18	wadesango	wadesango	NOUN
ijtc-285	238	19	,	,	PUNCT
ijtc-285	238	20	v	v	ADP
ijtc-285	238	21	o.	o.	PROPN
ijtc-285	238	22	2018	2018	NUM
ijtc-285	238	23	.	.	PUNCT
ijtc-285	239	1	tax	tax	NOUN
ijtc-285	239	2	compliance	compliance	NOUN
ijtc-285	239	3	of	of	ADP
ijtc-285	239	4	small	small	ADJ
ijtc-285	239	5	and	and	CCONJ
ijtc-285	239	6	medium	medium	ADJ
ijtc-285	239	7	enterprises	enterprise	NOUN
ijtc-285	239	8	through	through	ADP
ijtc-285	239	9	the	the	DET
ijtc-285	239	10	self	self	NOUN
ijtc-285	239	11	-	-	PUNCT
ijtc-285	239	12	assessment	assessment	NOUN
ijtc-285	239	13	system	system	NOUN
ijtc-285	239	14	:	:	PUNCT
ijtc-285	239	15	issues	issue	NOUN
ijtc-285	239	16	and	and	CCONJ
ijtc-285	239	17	challenges	challenge	NOUN
ijtc-285	239	18	.	.	PUNCT
ijtc-285	240	1	jurnal	jurnal	ADJ
ijtc-285	240	2	academy	academy	PROPN
ijtc-285	240	3	of	of	ADP
ijtc-285	240	4	accounting	accounting	NOUN
ijtc-285	240	5	and	and	CCONJ
ijtc-285	240	6	financial	financial	ADJ
ijtc-285	240	7	,	,	PUNCT
ijtc-285	240	8	university	university	NOUN
ijtc-285	240	9	of	of	ADP
ijtc-285	240	10	limpopo	limpopo	PROPN
ijtc-285	240	11	,	,	PUNCT
ijtc-285	240	12	midlands	midland	VERB
ijtc-285	240	13	state	state	PROPN
ijtc-285	240	14	university	university	PROPN
ijtc-285	240	15	2018	2018	NUM
ijtc-285	240	16	.	.	PUNCT
ijtc-285	241	1	vol	vol	NOUN
ijtc-285	241	2	.	.	PROPN
ijtc-285	242	1	22	22	NUM
ijtc-285	242	2	,	,	PUNCT
ijtc-285	242	3	no	no	INTJ
ijtc-285	242	4	.	.	NOUN
ijtc-285	242	5	3	3	NUM
ijtc-285	242	6	,	,	PUNCT
ijtc-285	242	7	hal	hal	PROPN
ijtc-285	242	8	.	.	PROPN
ijtc-285	242	9	1	1	NUM
ijtc-285	242	10	-	-	SYM
ijtc-285	242	11	15	15	NUM
ijtc-285	242	12	yusuf	yusuf	PROPN
ijtc-285	242	13	,	,	PUNCT
ijtc-285	242	14	muhammad	muhammad	PROPN
ijtc-285	242	15	.	.	PROPN
ijtc-285	242	16	2016	2016	NUM
ijtc-285	242	17	.	.	PUNCT
ijtc-285	243	1	analisis	analisis	ADJ
ijtc-285	243	2	pengenaan	pengenaan	PROPN
ijtc-285	243	3	pajak	pajak	ADV
ijtc-285	243	4	penghasilan	penghasilan	VERB
ijtc-285	243	5	final	final	ADJ
ijtc-285	243	6	terhadap	terhadap	PROPN
ijtc-285	243	7	wajib	wajib	PROPN
ijtc-285	243	8	pajak	pajak	PROPN
ijtc-285	243	9	tertentu	tertentu	PROPN
ijtc-285	243	10	(	(	PUNCT
ijtc-285	243	11	studi	studi	PROPN
ijtc-285	243	12	kasus	kasus	PROPN
ijtc-285	243	13	pada	pada	PROPN
ijtc-285	243	14	usaha	usaha	PROPN
ijtc-285	243	15	mikro	mikro	PROPN
ijtc-285	243	16	kecil	kecil	PROPN
ijtc-285	243	17	dan	dan	PROPN
ijtc-285	243	18	menengah	menengah	PROPN
ijtc-285	243	19	di	di	PROPN
ijtc-285	243	20	kecamatan	kecamatan	PROPN
ijtc-285	243	21	pancoran	pancoran	PROPN
ijtc-285	243	22	jakarta	jakarta	PROPN
ijtc-285	243	23	selatan	selatan	PROPN
ijtc-285	243	24	)	)	PUNCT
ijtc-285	243	25	.	.	PUNCT
ijtc-285	244	1	jurnal	jurnal	ADJ
ijtc-285	244	2	lentera	lentera	PROPN
ijtc-285	244	3	akuntansi	akuntansi	PROPN
ijtc-285	244	4	2016	2016	NUM
ijtc-285	244	5	.	.	PUNCT
ijtc-285	245	1	vol.2	vol.2	PROPN
ijtc-285	245	2	no.1	no.1	PROPN
ijtc-285	245	3	,	,	PUNCT
ijtc-285	245	4	issn	issn	PROPN
ijtc-285	245	5	2339	2339	NUM
ijtc-285	245	6	-	-	SYM
ijtc-285	245	7	2991	2991	NUM
ijtc-285	245	8	undang	undang	PROPN
ijtc-285	245	9	-	-	PUNCT
ijtc-285	245	10	undang	undang	PROPN
ijtc-285	245	11	dan	dan	PROPN
ijtc-285	245	12	peraturan	peraturan	PROPN
ijtc-285	245	13	undang	undang	PROPN
ijtc-285	245	14	-	-	PUNCT
ijtc-285	245	15	undang	undang	PROPN
ijtc-285	245	16	nomor	nomor	PROPN
ijtc-285	245	17	20	20	NUM
ijtc-285	245	18	tahun	tahun	PROPN
ijtc-285	245	19	2008	2008	NUM
ijtc-285	245	20	tentang	tentang	PROPN
ijtc-285	245	21	usaha	usaha	PROPN
ijtc-285	245	22	mikro	mikro	PROPN
ijtc-285	245	23	,	,	PUNCT
ijtc-285	245	24	kecil	kecil	PROPN
ijtc-285	245	25	,	,	PUNCT
ijtc-285	245	26	dan	dan	PROPN
ijtc-285	245	27	menengah	menengah	PROPN
ijtc-285	245	28	https://search.proquest.com/indexinglinkhandler/sng/au/wadesango,+newman/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	https://search.proquest.com/indexinglinkhandler/sng/au/wadesango,+newman/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	VERB
ijtc-285	245	29	https://search.proquest.com/indexinglinkhandler/sng/au/mutema,+a/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	https://search.proquest.com/indexinglinkhandler/sng/au/mutema,+a/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	NOUN
ijtc-285	245	30	https://search.proquest.com/indexinglinkhandler/sng/au/mhaka,+c/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	https://search.proquest.com/indexinglinkhandler/sng/au/mhaka,+c/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	NOUN
ijtc-285	245	31	https://search.proquest.com/indexinglinkhandler/sng/au/wadesango,+v+o/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	https://search.proquest.com/indexinglinkhandler/sng/au/wadesango,+v+o/$n;jsessionid=47721efd00374d2d3df45af585086a26.i-06e6c18467f760a83	VERB
ijtc-285	245	32	digital	digital	ADJ
ijtc-285	245	33	transformation	transformation	NOUN
ijtc-285	245	34	of	of	ADP
ijtc-285	245	35	self	self	NOUN
ijtc-285	245	36	assessment	assessment	NOUN
ijtc-285	245	37	system	system	NOUN
ijtc-285	245	38	on	on	ADP
ijtc-285	245	39	final	final	ADJ
ijtc-285	245	40	income	income	NOUN
ijtc-285	245	41	tax	tax	NOUN
ijtc-285	245	42	in	in	ADP
ijtc-285	245	43	small	small	PROPN
ijtc-285	245	44	micro	micro	PROPN
ijtc-285	245	45	business	business	NOUN
ijtc-285	245	46	and	and	CCONJ
ijtc-285	245	47	medium	medium	NOUN
ijtc-285	245	48	at	at	ADP
ijtc-285	245	49	pratama	pratama	NOUN
ijtc-285	245	50	tax	tax	NOUN
ijtc-285	245	51	office	office	NOUN
ijtc-285	245	52	of	of	ADP
ijtc-285	245	53	west	west	PROPN
ijtc-285	245	54	bekasi	bekasi	PROPN
ijtc-285	245	55	dwikora	dwikora	PROPN
ijtc-285	245	56	harjo	harjo	PROPN
ijtc-285	245	57	,	,	PUNCT
ijtc-285	245	58	novianita	novianita	NOUN
ijtc-285	245	59	rulandari	rulandari	PROPN
ijtc-285	245	60	,	,	PUNCT
ijtc-285	245	61	aprilia	aprilia	PROPN
ijtc-285	245	62	alfani	alfani	PROPN
ijtc-285	245	63	,	,	PUNCT
ijtc-285	245	64	raveedhan	raveedhan	PROPN
ijtc-285	245	65	syachlin	syachlin	PROPN
ijtc-285	245	66	221	221	NUM
ijtc-285	245	67	|	|	ADV
ijtc-285	245	68	ilomata	ilomata	NOUN
ijtc-285	245	69	international	international	ADJ
ijtc-285	245	70	journal	journal	NOUN
ijtc-285	245	71	of	of	ADP
ijtc-285	245	72	tax	tax	PROPN
ijtc-285	245	73	&	&	CCONJ
ijtc-285	245	74	accounting	accounting	PROPN
ijtc-285	245	75	volume	volume	NOUN
ijtc-285	245	76	2	2	NUM
ijtc-285	245	77	number	number	NOUN
ijtc-285	245	78	3	3	NUM
ijtc-285	245	79	,	,	PUNCT
ijtc-285	245	80	july	july	PROPN
ijtc-285	245	81	2021	2021	NUM
ijtc-285	245	82	peraturan	peraturan	NOUN
ijtc-285	245	83	pemerintah	pemerintah	PROPN
ijtc-285	245	84	nomor	nomor	VERB
ijtc-285	245	85	23	23	NUM
ijtc-285	245	86	tahun	tahun	PROPN
ijtc-285	245	87	2018	2018	NUM
ijtc-285	245	88	tentang	tentang	PROPN
ijtc-285	246	1	pajak	pajak	PROPN
ijtc-285	246	2	penghasilan	penghasilan	PROPN
ijtc-285	246	3	atas	atas	PROPN
ijtc-285	246	4	penghasilan	penghasilan	PROPN
ijtc-285	246	5	dari	dari	PROPN
ijtc-285	246	6	usaha	usaha	PROPN
ijtc-285	246	7	yang	yang	PROPN
ijtc-285	246	8	diterima	diterima	PROPN
ijtc-285	246	9	atau	atau	PROPN
ijtc-285	246	10	diperoleh	diperoleh	PROPN
ijtc-285	246	11	wajib	wajib	PROPN
ijtc-285	246	12	pajak	pajak	PROPN
ijtc-285	246	13	yang	yang	PROPN
ijtc-285	246	14	memiliki	memiliki	PROPN
ijtc-285	246	15	peredaran	peredaran	PROPN
ijtc-285	246	16	bruto	bruto	PROPN
ijtc-285	246	17	tertentu	tertentu	PROPN
ijtc-285	246	18	.	.	PUNCT
ijtc-285	247	1	peraturan	peraturan	PROPN
ijtc-285	247	2	presiden	presiden	PROPN
ijtc-285	247	3	nomor	nomor	PROPN
ijtc-285	247	4	72	72	NUM
ijtc-285	247	5	tahun	tahun	PROPN
ijtc-285	247	6	2020	2020	NUM
ijtc-285	247	7	tentang	tentang	PROPN
ijtc-285	247	8	perubahan	perubahan	PROPN
ijtc-285	247	9	atas	atas	PROPN
ijtc-285	247	10	peraturan	peraturan	PROPN
ijtc-285	247	11	presiden	presiden	PROPN
ijtc-285	247	12	nomor	nomor	PROPN
ijtc-285	247	13	54	54	NUM
ijtc-285	247	14	tahun	tahun	PROPN
ijtc-285	247	15	2020	2020	NUM
ijtc-285	247	16	tentang	tentang	PROPN
ijtc-285	247	17	perubahan	perubahan	PROPN
ijtc-285	247	18	postur	postur	PROPN
ijtc-285	247	19	dan	dan	PROPN
ijtc-285	247	20	rincian	rincian	PROPN
ijtc-285	247	21	anggaran	anggaran	PROPN
ijtc-285	247	22	pendapatan	pendapatan	PROPN
ijtc-285	247	23	dan	dan	PROPN
ijtc-285	247	24	belanja	belanja	PROPN
ijtc-285	247	25	negara	negara	PROPN
ijtc-285	247	26	tahun	tahun	PROPN
ijtc-285	247	27	anggaran	anggaran	VERB
ijtc-285	247	28	2020	2020	NUM
ijtc-285	247	29	.	.	PUNCT