id	sid	tid	token	lemma	pos
ijtc-335	1	1	the	the	DET
ijtc-335	1	2	illomata	illomata	PROPN
ijtc-335	1	3	international	international	PROPN
ijtc-335	1	4	journal	journal	PROPN
ijtc-335	1	5	of	of	ADP
ijtc-335	1	6	management	management	NOUN
ijtc-335	1	7	ilomata	ilomata	PROPN
ijtc-335	1	8	international	international	ADJ
ijtc-335	1	9	journal	journal	NOUN
ijtc-335	1	10	of	of	ADP
ijtc-335	1	11	tax	tax	PROPN
ijtc-335	1	12	&	&	CCONJ
ijtc-335	1	13	accounting	account	VERB
ijtc-335	1	14	p	p	PROPN
ijtc-335	1	15	-	-	PUNCT
ijtc-335	1	16	issn	issn	NOUN
ijtc-335	1	17	:	:	PUNCT
ijtc-335	1	18	2714	2714	NUM
ijtc-335	1	19	-	-	SYM
ijtc-335	1	20	9838	9838	NUM
ijtc-335	1	21	;	;	PUNCT
ijtc-335	1	22	e	e	X
ijtc-335	1	23	-	-	PUNCT
ijtc-335	1	24	issn	issn	NOUN
ijtc-335	1	25	:	:	PUNCT
ijtc-335	1	26	2714	2714	NUM
ijtc-335	1	27	-	-	SYM
ijtc-335	1	28	9846	9846	NUM
ijtc-335	1	29	volume	volume	NOUN
ijtc-335	1	30	2	2	NUM
ijtc-335	1	31	,	,	PUNCT
ijtc-335	1	32	issue	issue	NOUN
ijtc-335	1	33	4	4	NUM
ijtc-335	1	34	october	october	NOUN
ijtc-335	1	35	2021	2021	NUM
ijtc-335	1	36	page	page	NOUN
ijtc-335	1	37	no	no	NOUN
ijtc-335	1	38	.	.	NOUN
ijtc-335	2	1	236	236	NUM
ijtc-335	2	2	-	-	SYM
ijtc-335	2	3	245	245	NUM
ijtc-335	2	4	236	236	NUM
ijtc-335	2	5	|	|	CCONJ
ijtc-335	2	6	ilomata	ilomata	NOUN
ijtc-335	2	7	international	international	ADJ
ijtc-335	2	8	journal	journal	NOUN
ijtc-335	2	9	of	of	ADP
ijtc-335	2	10	tax	tax	PROPN
ijtc-335	2	11	&	&	CCONJ
ijtc-335	2	12	accounting	account	VERB
ijtc-335	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	2	14	liquidity	liquidity	NOUN
ijtc-335	2	15	,	,	PUNCT
ijtc-335	2	16	profitability	profitability	NOUN
ijtc-335	2	17	and	and	CCONJ
ijtc-335	2	18	operational	operational	ADJ
ijtc-335	2	19	costs	cost	NOUN
ijtc-335	2	20	on	on	ADP
ijtc-335	2	21	corporate	corporate	ADJ
ijtc-335	2	22	income	income	NOUN
ijtc-335	2	23	tax	tax	NOUN
ijtc-335	2	24	bertilia	bertilia	PROPN
ijtc-335	2	25	lina	lina	PROPN
ijtc-335	2	26	kusrina1	kusrina1	PROPN
ijtc-335	2	27	,	,	PUNCT
ijtc-335	2	28	putri	putri	PROPN
ijtc-335	2	29	desti	desti	PROPN
ijtc-335	2	30	fatwah	fatwah	PROPN
ijtc-335	2	31	fatimah2	fatimah2	PROPN
ijtc-335	2	32	12faculty	12faculty	NUM
ijtc-335	2	33	of	of	ADP
ijtc-335	2	34	economic	economic	ADJ
ijtc-335	2	35	,	,	PUNCT
ijtc-335	2	36	gunadarma	gunadarma	NOUN
ijtc-335	2	37	university	university	NOUN
ijtc-335	2	38	,	,	PUNCT
ijtc-335	2	39	jakarta	jakarta	PROPN
ijtc-335	2	40	,	,	PUNCT
ijtc-335	2	41	indonesia	indonesia	PROPN
ijtc-335	2	42	1correspondent	1correspondent	NUM
ijtc-335	2	43	:	:	PUNCT
ijtc-335	2	44	lkusrina@staff.gunadarma.ac.id1	lkusrina@staff.gunadarma.ac.id1	PROPN
ijtc-335	2	45	received	receive	VERB
ijtc-335	2	46	:	:	PUNCT
ijtc-335	2	47	august	august	PROPN
ijtc-335	2	48	08	08	NUM
ijtc-335	2	49	,	,	PUNCT
ijtc-335	2	50	2021	2021	NUM
ijtc-335	2	51	accepted	accept	VERB
ijtc-335	2	52	:	:	PUNCT
ijtc-335	2	53	august	august	PROPN
ijtc-335	2	54	25	25	NUM
ijtc-335	2	55	,	,	PUNCT
ijtc-335	2	56	2021	2021	NUM
ijtc-335	2	57	published	publish	VERB
ijtc-335	2	58	:	:	PUNCT
ijtc-335	2	59	october	october	PROPN
ijtc-335	2	60	31	31	NUM
ijtc-335	2	61	,	,	PUNCT
ijtc-335	2	62	2021	2021	NUM
ijtc-335	2	63	citation	citation	NOUN
ijtc-335	2	64	:	:	PUNCT
ijtc-335	3	1	kusrina	kusrina	PROPN
ijtc-335	3	2	,	,	PUNCT
ijtc-335	3	3	b.l	b.l	PROPN
ijtc-335	3	4	.	.	PROPN
ijtc-335	3	5	,	,	PUNCT
ijtc-335	3	6	fatimah	fatimah	PROPN
ijtc-335	3	7	,	,	PUNCT
ijtc-335	3	8	p.f	p.f	PROPN
ijtc-335	3	9	.	.	PROPN
ijtc-335	3	10	(	(	PUNCT
ijtc-335	3	11	2021	2021	NUM
ijtc-335	3	12	)	)	PUNCT
ijtc-335	3	13	.	.	PUNCT
ijtc-335	4	1	liquidity	liquidity	NOUN
ijtc-335	4	2	,	,	PUNCT
ijtc-335	4	3	profitability	profitability	NOUN
ijtc-335	4	4	and	and	CCONJ
ijtc-335	4	5	operational	operational	ADJ
ijtc-335	4	6	costs	cost	NOUN
ijtc-335	4	7	on	on	ADP
ijtc-335	4	8	corporate	corporate	ADJ
ijtc-335	4	9	income	income	NOUN
ijtc-335	4	10	tax	tax	NOUN
ijtc-335	4	11	.	.	PUNCT
ijtc-335	5	1	ilomata	ilomata	PROPN
ijtc-335	5	2	international	international	ADJ
ijtc-335	5	3	journal	journal	PROPN
ijtc-335	5	4	of	of	ADP
ijtc-335	5	5	tax	tax	PROPN
ijtc-335	5	6	&	&	CCONJ
ijtc-335	5	7	accounting	accounting	PROPN
ijtc-335	5	8	2(4),236	2(4),236	PROPN
ijtc-335	5	9	-	-	SYM
ijtc-335	5	10	245	245	NUM
ijtc-335	5	11	.	.	PUNCT
ijtc-335	5	12	https://doi.org/10.52728/ijtc.v2i4.335	https://doi.org/10.52728/ijtc.v2i4.335	PROPN
ijtc-335	5	13	abstract	abstract	NOUN
ijtc-335	5	14	:	:	PUNCT
ijtc-335	5	15	tax	tax	NOUN
ijtc-335	5	16	revenue	revenue	NOUN
ijtc-335	5	17	is	be	AUX
ijtc-335	5	18	the	the	DET
ijtc-335	5	19	largest	large	ADJ
ijtc-335	5	20	source	source	NOUN
ijtc-335	5	21	of	of	ADP
ijtc-335	5	22	income	income	NOUN
ijtc-335	5	23	for	for	ADP
ijtc-335	5	24	the	the	DET
ijtc-335	5	25	indonesian	indonesian	ADJ
ijtc-335	5	26	state	state	NOUN
ijtc-335	5	27	.	.	PUNCT
ijtc-335	6	1	one	one	NUM
ijtc-335	6	2	of	of	ADP
ijtc-335	6	3	the	the	DET
ijtc-335	6	4	contributors	contributor	NOUN
ijtc-335	6	5	to	to	PART
ijtc-335	6	6	state	state	VERB
ijtc-335	6	7	revenue	revenue	NOUN
ijtc-335	6	8	from	from	ADP
ijtc-335	6	9	the	the	DET
ijtc-335	6	10	tax	tax	NOUN
ijtc-335	6	11	sector	sector	NOUN
ijtc-335	6	12	is	be	AUX
ijtc-335	6	13	corporate	corporate	ADJ
ijtc-335	6	14	income	income	NOUN
ijtc-335	6	15	tax	tax	NOUN
ijtc-335	6	16	.	.	PUNCT
ijtc-335	7	1	financial	financial	ADJ
ijtc-335	7	2	performance	performance	NOUN
ijtc-335	7	3	is	be	AUX
ijtc-335	7	4	one	one	NUM
ijtc-335	7	5	measure	measure	NOUN
ijtc-335	7	6	of	of	ADP
ijtc-335	7	7	the	the	DET
ijtc-335	7	8	success	success	NOUN
ijtc-335	7	9	of	of	ADP
ijtc-335	7	10	a	a	DET
ijtc-335	7	11	business	business	NOUN
ijtc-335	7	12	entity	entity	NOUN
ijtc-335	7	13	which	which	PRON
ijtc-335	7	14	is	be	AUX
ijtc-335	7	15	expected	expect	VERB
ijtc-335	7	16	to	to	PART
ijtc-335	7	17	increase	increase	VERB
ijtc-335	7	18	revenue	revenue	NOUN
ijtc-335	7	19	from	from	ADP
ijtc-335	7	20	corporate	corporate	ADJ
ijtc-335	7	21	income	income	NOUN
ijtc-335	7	22	tax	tax	NOUN
ijtc-335	7	23	.	.	PUNCT
ijtc-335	8	1	this	this	DET
ijtc-335	8	2	study	study	NOUN
ijtc-335	8	3	aims	aim	VERB
ijtc-335	8	4	to	to	PART
ijtc-335	8	5	determine	determine	VERB
ijtc-335	8	6	the	the	DET
ijtc-335	8	7	effect	effect	NOUN
ijtc-335	8	8	of	of	ADP
ijtc-335	8	9	financial	financial	ADJ
ijtc-335	8	10	performance	performance	NOUN
ijtc-335	8	11	using	use	VERB
ijtc-335	8	12	variable	variable	ADJ
ijtc-335	8	13	liquidity	liquidity	NOUN
ijtc-335	8	14	ratios	ratio	NOUN
ijtc-335	8	15	,	,	PUNCT
ijtc-335	8	16	profitability	profitability	NOUN
ijtc-335	8	17	ratios	ratio	NOUN
ijtc-335	8	18	,	,	PUNCT
ijtc-335	8	19	and	and	CCONJ
ijtc-335	8	20	operating	operating	NOUN
ijtc-335	8	21	costs	cost	NOUN
ijtc-335	8	22	on	on	ADP
ijtc-335	8	23	corporate	corporate	ADJ
ijtc-335	8	24	income	income	NOUN
ijtc-335	8	25	tax	tax	NOUN
ijtc-335	8	26	.	.	PUNCT
ijtc-335	9	1	the	the	DET
ijtc-335	9	2	data	datum	NOUN
ijtc-335	9	3	used	use	VERB
ijtc-335	9	4	is	be	AUX
ijtc-335	9	5	secondary	secondary	ADJ
ijtc-335	9	6	data	datum	NOUN
ijtc-335	9	7	,	,	PUNCT
ijtc-335	9	8	namely	namely	ADV
ijtc-335	9	9	annual	annual	ADJ
ijtc-335	9	10	financial	financial	ADJ
ijtc-335	9	11	report	report	NOUN
ijtc-335	9	12	data	datum	NOUN
ijtc-335	9	13	from	from	ADP
ijtc-335	9	14	large	large	ADJ
ijtc-335	9	15	trading	trading	NOUN
ijtc-335	9	16	sub	sub	ADJ
ijtc-335	9	17	-	-	ADJ
ijtc-335	9	18	sector	sector	ADJ
ijtc-335	9	19	companies	company	NOUN
ijtc-335	9	20	(	(	PUNCT
ijtc-335	9	21	wholesale	wholesale	ADJ
ijtc-335	9	22	)	)	PUNCT
ijtc-335	9	23	listed	list	VERB
ijtc-335	9	24	on	on	ADP
ijtc-335	9	25	the	the	DET
ijtc-335	9	26	indonesia	indonesia	PROPN
ijtc-335	9	27	stock	stock	PROPN
ijtc-335	9	28	exchange	exchange	PROPN
ijtc-335	9	29	(	(	PUNCT
ijtc-335	9	30	idx	idx	PROPN
ijtc-335	9	31	)	)	PUNCT
ijtc-335	9	32	for	for	ADP
ijtc-335	9	33	the	the	DET
ijtc-335	9	34	2014	2014	NUM
ijtc-335	9	35	-	-	SYM
ijtc-335	9	36	2018	2018	NUM
ijtc-335	9	37	period	period	NOUN
ijtc-335	9	38	.	.	PUNCT
ijtc-335	10	1	the	the	DET
ijtc-335	10	2	analytical	analytical	ADJ
ijtc-335	10	3	method	method	NOUN
ijtc-335	10	4	used	use	VERB
ijtc-335	10	5	is	be	AUX
ijtc-335	10	6	multiple	multiple	ADJ
ijtc-335	10	7	regression	regression	NOUN
ijtc-335	10	8	analysis	analysis	NOUN
ijtc-335	10	9	.	.	PUNCT
ijtc-335	11	1	the	the	DET
ijtc-335	11	2	results	result	NOUN
ijtc-335	11	3	showed	show	VERB
ijtc-335	11	4	that	that	SCONJ
ijtc-335	11	5	partially	partially	ADV
ijtc-335	11	6	profitability	profitability	NOUN
ijtc-335	11	7	and	and	CCONJ
ijtc-335	11	8	operating	operating	NOUN
ijtc-335	11	9	costs	cost	NOUN
ijtc-335	11	10	have	have	VERB
ijtc-335	11	11	an	an	DET
ijtc-335	11	12	effect	effect	NOUN
ijtc-335	11	13	on	on	ADP
ijtc-335	11	14	corporate	corporate	ADJ
ijtc-335	11	15	income	income	NOUN
ijtc-335	11	16	tax	tax	NOUN
ijtc-335	11	17	,	,	PUNCT
ijtc-335	11	18	while	while	SCONJ
ijtc-335	11	19	liquidity	liquidity	NOUN
ijtc-335	11	20	has	have	VERB
ijtc-335	11	21	no	no	DET
ijtc-335	11	22	effect	effect	NOUN
ijtc-335	11	23	on	on	ADP
ijtc-335	11	24	corporate	corporate	ADJ
ijtc-335	11	25	income	income	NOUN
ijtc-335	11	26	tax	tax	NOUN
ijtc-335	11	27	.	.	PUNCT
ijtc-335	12	1	simultaneously	simultaneously	ADV
ijtc-335	12	2	,	,	PUNCT
ijtc-335	12	3	liquidity	liquidity	NOUN
ijtc-335	12	4	,	,	PUNCT
ijtc-335	12	5	profitability	profitability	NOUN
ijtc-335	12	6	and	and	CCONJ
ijtc-335	12	7	operating	operating	NOUN
ijtc-335	12	8	costs	cost	NOUN
ijtc-335	12	9	affect	affect	VERB
ijtc-335	12	10	corporate	corporate	ADJ
ijtc-335	12	11	income	income	NOUN
ijtc-335	12	12	tax	tax	NOUN
ijtc-335	12	13	.	.	PUNCT
ijtc-335	13	1	based	base	VERB
ijtc-335	13	2	on	on	ADP
ijtc-335	13	3	the	the	DET
ijtc-335	13	4	results	result	NOUN
ijtc-335	13	5	obtained	obtain	VERB
ijtc-335	13	6	that	that	SCONJ
ijtc-335	13	7	the	the	DET
ijtc-335	13	8	ratio	ratio	NOUN
ijtc-335	13	9	that	that	PRON
ijtc-335	13	10	affects	affect	VERB
ijtc-335	13	11	corporate	corporate	ADJ
ijtc-335	13	12	income	income	NOUN
ijtc-335	13	13	tax	tax	NOUN
ijtc-335	13	14	is	be	AUX
ijtc-335	13	15	profitability	profitability	NOUN
ijtc-335	13	16	and	and	CCONJ
ijtc-335	13	17	operating	operating	NOUN
ijtc-335	13	18	costs	cost	NOUN
ijtc-335	13	19	,	,	PUNCT
ijtc-335	13	20	so	so	ADV
ijtc-335	13	21	as	as	ADP
ijtc-335	13	22	an	an	DET
ijtc-335	13	23	implication	implication	NOUN
ijtc-335	13	24	the	the	DET
ijtc-335	13	25	internal	internal	ADJ
ijtc-335	13	26	party	party	NOUN
ijtc-335	13	27	/	/	SYM
ijtc-335	13	28	management	management	NOUN
ijtc-335	13	29	must	must	AUX
ijtc-335	13	30	be	be	AUX
ijtc-335	13	31	careful	careful	ADJ
ijtc-335	13	32	with	with	ADP
ijtc-335	13	33	the	the	DET
ijtc-335	13	34	information	information	NOUN
ijtc-335	13	35	presented	present	VERB
ijtc-335	13	36	in	in	ADP
ijtc-335	13	37	the	the	DET
ijtc-335	13	38	financial	financial	ADJ
ijtc-335	13	39	statements	statement	NOUN
ijtc-335	13	40	which	which	PRON
ijtc-335	13	41	will	will	AUX
ijtc-335	13	42	have	have	VERB
ijtc-335	13	43	a	a	DET
ijtc-335	13	44	negative	negative	ADJ
ijtc-335	13	45	impact	impact	NOUN
ijtc-335	13	46	on	on	ADP
ijtc-335	13	47	the	the	DET
ijtc-335	13	48	users	user	NOUN
ijtc-335	13	49	of	of	ADP
ijtc-335	13	50	financial	financial	ADJ
ijtc-335	13	51	statements	statement	NOUN
ijtc-335	13	52	,	,	PUNCT
ijtc-335	13	53	especially	especially	ADV
ijtc-335	13	54	on	on	ADP
ijtc-335	13	55	operating	operating	NOUN
ijtc-335	13	56	costs	cost	NOUN
ijtc-335	13	57	.	.	PUNCT
ijtc-335	14	1	keywords	keyword	NOUN
ijtc-335	14	2	:	:	PUNCT
ijtc-335	14	3	liquidity	liquidity	NOUN
ijtc-335	14	4	,	,	PUNCT
ijtc-335	14	5	profitability	profitability	NOUN
ijtc-335	14	6	,	,	PUNCT
ijtc-335	14	7	operational	operational	ADJ
ijtc-335	14	8	costs	cost	NOUN
ijtc-335	14	9	,	,	PUNCT
ijtc-335	14	10	corporate	corporate	ADJ
ijtc-335	14	11	income	income	NOUN
ijtc-335	14	12	tax	tax	NOUN
ijtc-335	14	13	this	this	PRON
ijtc-335	14	14	is	be	AUX
ijtc-335	14	15	an	an	DET
ijtc-335	14	16	open	open	ADJ
ijtc-335	14	17	access	access	NOUN
ijtc-335	14	18	article	article	NOUN
ijtc-335	14	19	under	under	ADP
ijtc-335	14	20	the	the	DET
ijtc-335	14	21	cc	cc	NOUN
ijtc-335	14	22	-	-	PUNCT
ijtc-335	14	23	by	by	ADP
ijtc-335	14	24	4.0	4.0	NUM
ijtc-335	14	25	license	license	NOUN
ijtc-335	14	26	.	.	PUNCT
ijtc-335	15	1	introduction	introduction	NOUN
ijtc-335	15	2	company	company	NOUN
ijtc-335	15	3	taxes	taxis	NOUN
ijtc-335	15	4	,	,	PUNCT
ijtc-335	15	5	also	also	ADV
ijtc-335	15	6	called	call	VERB
ijtc-335	15	7	corporate	corporate	ADJ
ijtc-335	15	8	taxes	taxis	NOUN
ijtc-335	15	9	,	,	PUNCT
ijtc-335	15	10	are	be	AUX
ijtc-335	15	11	direct	direct	ADJ
ijtc-335	15	12	taxes	taxis	NOUN
ijtc-335	15	13	levied	levy	VERB
ijtc-335	15	14	by	by	ADP
ijtc-335	15	15	the	the	DET
ijtc-335	15	16	government	government	NOUN
ijtc-335	15	17	or	or	CCONJ
ijtc-335	15	18	tax	tax	NOUN
ijtc-335	15	19	authorities	authority	NOUN
ijtc-335	15	20	on	on	ADP
ijtc-335	15	21	corporate	corporate	ADJ
ijtc-335	15	22	income	income	NOUN
ijtc-335	15	23	.	.	PUNCT
ijtc-335	16	1	corporate	corporate	ADJ
ijtc-335	16	2	taxes	taxis	NOUN
ijtc-335	16	3	are	be	AUX
ijtc-335	16	4	imposed	impose	VERB
ijtc-335	16	5	nationally	nationally	ADV
ijtc-335	16	6	,	,	PUNCT
ijtc-335	16	7	but	but	CCONJ
ijtc-335	16	8	corporate	corporate	ADJ
ijtc-335	16	9	taxes	taxis	NOUN
ijtc-335	16	10	can	can	AUX
ijtc-335	16	11	also	also	ADV
ijtc-335	16	12	be	be	AUX
ijtc-335	16	13	levied	levy	VERB
ijtc-335	16	14	at	at	ADP
ijtc-335	16	15	the	the	DET
ijtc-335	16	16	regional	regional	ADJ
ijtc-335	16	17	level	level	NOUN
ijtc-335	16	18	.	.	PUNCT
ijtc-335	17	1	in	in	ADP
ijtc-335	17	2	general	general	ADJ
ijtc-335	17	3	,	,	PUNCT
ijtc-335	17	4	taxes	taxis	NOUN
ijtc-335	17	5	are	be	AUX
ijtc-335	17	6	imposed	impose	VERB
ijtc-335	17	7	on	on	ADP
ijtc-335	17	8	the	the	DET
ijtc-335	17	9	company	company	NOUN
ijtc-335	17	10	's	's	PART
ijtc-335	17	11	income	income	NOUN
ijtc-335	17	12	or	or	CCONJ
ijtc-335	17	13	capital	capital	NOUN
ijtc-335	17	14	.	.	PUNCT
ijtc-335	18	1	corporate	corporate	ADJ
ijtc-335	18	2	tax	tax	NOUN
ijtc-335	18	3	usually	usually	ADV
ijtc-335	18	4	applies	apply	VERB
ijtc-335	18	5	to	to	ADP
ijtc-335	18	6	local	local	ADJ
ijtc-335	18	7	companies	company	NOUN
ijtc-335	18	8	incorporated	incorporate	VERB
ijtc-335	18	9	in	in	ADP
ijtc-335	18	10	a	a	DET
ijtc-335	18	11	country	country	NOUN
ijtc-335	18	12	,	,	PUNCT
ijtc-335	18	13	foreign	foreign	ADJ
ijtc-335	18	14	companies	company	NOUN
ijtc-335	18	15	that	that	PRON
ijtc-335	18	16	do	do	VERB
ijtc-335	18	17	business	business	NOUN
ijtc-335	18	18	in	in	ADP
ijtc-335	18	19	a	a	DET
ijtc-335	18	20	country	country	NOUN
ijtc-335	18	21	and	and	CCONJ
ijtc-335	18	22	earn	earn	VERB
ijtc-335	18	23	income	income	NOUN
ijtc-335	18	24	from	from	ADP
ijtc-335	18	25	their	their	PRON
ijtc-335	18	26	business	business	NOUN
ijtc-335	18	27	,	,	PUNCT
ijtc-335	18	28	a	a	DET
ijtc-335	18	29	foreign	foreign	ADJ
ijtc-335	18	30	company	company	NOUN
ijtc-335	18	31	that	that	PRON
ijtc-335	18	32	has	have	VERB
ijtc-335	18	33	a	a	DET
ijtc-335	18	34	business	business	NOUN
ijtc-335	18	35	license	license	NOUN
ijtc-335	18	36	in	in	ADP
ijtc-335	18	37	a	a	DET
ijtc-335	18	38	country	country	NOUN
ijtc-335	18	39	,	,	PUNCT
ijtc-335	18	40	and	and	CCONJ
ijtc-335	18	41	the	the	DET
ijtc-335	18	42	company	company	NOUN
ijtc-335	18	43	is	be	AUX
ijtc-335	18	44	owned	own	VERB
ijtc-335	18	45	by	by	ADP
ijtc-335	18	46	a	a	DET
ijtc-335	18	47	resident	resident	NOUN
ijtc-335	18	48	of	of	ADP
ijtc-335	18	49	a	a	DET
ijtc-335	18	50	country	country	NOUN
ijtc-335	18	51	.	.	PUNCT
ijtc-335	19	1	(	(	PUNCT
ijtc-335	19	2	ježek	ježek	PROPN
ijtc-335	19	3	,	,	PUNCT
ijtc-335	19	4	2014	2014	NUM
ijtc-335	19	5	)	)	PUNCT
ijtc-335	20	1	taxable	taxable	ADJ
ijtc-335	20	2	corporate	corporate	ADJ
ijtc-335	20	3	income	income	NOUN
ijtc-335	20	4	is	be	AUX
ijtc-335	20	5	often	often	ADV
ijtc-335	20	6	determined	determine	VERB
ijtc-335	20	7	based	base	VERB
ijtc-335	20	8	on	on	ADP
ijtc-335	20	9	the	the	DET
ijtc-335	20	10	taxable	taxable	ADJ
ijtc-335	20	11	income	income	NOUN
ijtc-335	20	12	of	of	ADP
ijtc-335	20	13	individual	individual	ADJ
ijtc-335	20	14	taxpayers	taxpayer	NOUN
ijtc-335	20	15	.	.	PUNCT
ijtc-335	21	1	the	the	DET
ijtc-335	21	2	tax	tax	NOUN
ijtc-335	21	3	imposed	impose	VERB
ijtc-335	21	4	is	be	AUX
ijtc-335	21	5	based	base	VERB
ijtc-335	21	6	on	on	ADP
ijtc-335	21	7	the	the	DET
ijtc-335	21	8	company	company	NOUN
ijtc-335	21	9	's	's	PART
ijtc-335	21	10	net	net	ADJ
ijtc-335	21	11	profit	profit	NOUN
ijtc-335	21	12	.	.	PUNCT
ijtc-335	22	1	in	in	ADP
ijtc-335	22	2	some	some	DET
ijtc-335	22	3	jurisdictions	jurisdiction	NOUN
ijtc-335	22	4	,	,	PUNCT
ijtc-335	22	5	the	the	DET
ijtc-335	22	6	rules	rule	NOUN
ijtc-335	22	7	for	for	ADP
ijtc-335	22	8	tax	tax	NOUN
ijtc-335	22	9	companies	company	NOUN
ijtc-335	22	10	may	may	AUX
ijtc-335	22	11	differ	differ	VERB
ijtc-335	22	12	significantly	significantly	ADV
ijtc-335	22	13	from	from	ADP
ijtc-335	22	14	the	the	DET
ijtc-335	22	15	rules	rule	NOUN
ijtc-335	22	16	for	for	ADP
ijtc-335	22	17	individual	individual	ADJ
ijtc-335	22	18	taxes	taxis	NOUN
ijtc-335	22	19	.	.	PUNCT
ijtc-335	23	1	certain	certain	ADJ
ijtc-335	23	2	corporate	corporate	ADJ
ijtc-335	23	3	actions	action	NOUN
ijtc-335	23	4	,	,	PUNCT
ijtc-335	23	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	23	6	mailto	mailto	NOUN
ijtc-335	23	7	:	:	PUNCT
ijtc-335	23	8	lkusrina@staff.gunadarma.ac.id1	lkusrina@staff.gunadarma.ac.id1	PROPN
ijtc-335	23	9	https://doi.org/10.52728/ijtc.v2i4.335	https://doi.org/10.52728/ijtc.v2i4.335	ADJ
ijtc-335	23	10	liquidity	liquidity	NOUN
ijtc-335	23	11	,	,	PUNCT
ijtc-335	23	12	profitability	profitability	NOUN
ijtc-335	23	13	and	and	CCONJ
ijtc-335	23	14	operational	operational	ADJ
ijtc-335	23	15	costs	cost	NOUN
ijtc-335	23	16	on	on	ADP
ijtc-335	23	17	corporate	corporate	ADJ
ijtc-335	23	18	income	income	NOUN
ijtc-335	23	19	tax	tax	NOUN
ijtc-335	23	20	kusrina	kusrina	PROPN
ijtc-335	23	21	&	&	CCONJ
ijtc-335	23	22	fatimah	fatimah	PROPN
ijtc-335	23	23	237	237	NUM
ijtc-335	23	24	|	|	ADV
ijtc-335	23	25	ilomata	ilomata	PROPN
ijtc-335	23	26	international	international	ADJ
ijtc-335	23	27	journal	journal	NOUN
ijtc-335	23	28	of	of	ADP
ijtc-335	23	29	tax	tax	PROPN
ijtc-335	23	30	&	&	CCONJ
ijtc-335	23	31	accounting	account	VERB
ijtc-335	23	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	23	33	such	such	ADJ
ijtc-335	23	34	as	as	ADP
ijtc-335	23	35	reorganization	reorganization	NOUN
ijtc-335	23	36	,	,	PUNCT
ijtc-335	23	37	may	may	AUX
ijtc-335	23	38	not	not	PART
ijtc-335	23	39	be	be	AUX
ijtc-335	23	40	taxed	tax	VERB
ijtc-335	23	41	.	.	PUNCT
ijtc-335	24	1	certain	certain	ADJ
ijtc-335	24	2	types	type	NOUN
ijtc-335	24	3	of	of	ADP
ijtc-335	24	4	entities	entity	NOUN
ijtc-335	24	5	may	may	AUX
ijtc-335	24	6	be	be	AUX
ijtc-335	24	7	exempt	exempt	ADJ
ijtc-335	24	8	from	from	ADP
ijtc-335	24	9	taxes	taxis	NOUN
ijtc-335	24	10	.	.	PUNCT
ijtc-335	25	1	(	(	PUNCT
ijtc-335	25	2	farah	farah	PROPN
ijtc-335	25	3	et	et	PROPN
ijtc-335	25	4	al	al	PROPN
ijtc-335	25	5	.	.	PROPN
ijtc-335	25	6	,	,	PUNCT
ijtc-335	25	7	2021	2021	NUM
ijtc-335	25	8	)	)	PUNCT
ijtc-335	25	9	the	the	DET
ijtc-335	25	10	state	state	NOUN
ijtc-335	25	11	can	can	AUX
ijtc-335	25	12	tax	tax	VERB
ijtc-335	25	13	the	the	DET
ijtc-335	25	14	company	company	NOUN
ijtc-335	25	15	on	on	ADP
ijtc-335	25	16	its	its	PRON
ijtc-335	25	17	net	net	ADJ
ijtc-335	25	18	income	income	NOUN
ijtc-335	25	19	and	and	CCONJ
ijtc-335	25	20	can	can	AUX
ijtc-335	25	21	also	also	ADV
ijtc-335	25	22	tax	tax	VERB
ijtc-335	25	23	the	the	DET
ijtc-335	25	24	shareholders	shareholder	NOUN
ijtc-335	25	25	when	when	SCONJ
ijtc-335	25	26	the	the	DET
ijtc-335	25	27	company	company	NOUN
ijtc-335	25	28	pays	pay	VERB
ijtc-335	25	29	dividends	dividend	NOUN
ijtc-335	25	30	.	.	PUNCT
ijtc-335	26	1	where	where	SCONJ
ijtc-335	26	2	dividends	dividend	NOUN
ijtc-335	26	3	are	be	AUX
ijtc-335	26	4	taxed	tax	VERB
ijtc-335	26	5	,	,	PUNCT
ijtc-335	26	6	companies	company	NOUN
ijtc-335	26	7	may	may	AUX
ijtc-335	26	8	be	be	AUX
ijtc-335	26	9	required	require	VERB
ijtc-335	26	10	to	to	PART
ijtc-335	26	11	withhold	withhold	VERB
ijtc-335	26	12	taxes	taxis	NOUN
ijtc-335	26	13	before	before	SCONJ
ijtc-335	26	14	the	the	DET
ijtc-335	26	15	dividends	dividend	NOUN
ijtc-335	26	16	are	be	AUX
ijtc-335	26	17	distributed	distribute	VERB
ijtc-335	26	18	.	.	PUNCT
ijtc-335	27	1	(	(	PUNCT
ijtc-335	27	2	zhang	zhang	PROPN
ijtc-335	27	3	&	&	CCONJ
ijtc-335	27	4	huang	huang	PROPN
ijtc-335	27	5	,	,	PUNCT
ijtc-335	27	6	2014	2014	NUM
ijtc-335	27	7	)	)	PUNCT
ijtc-335	27	8	companies	company	NOUN
ijtc-335	27	9	in	in	ADP
ijtc-335	27	10	indonesia	indonesia	PROPN
ijtc-335	27	11	must	must	AUX
ijtc-335	27	12	pay	pay	VERB
ijtc-335	27	13	corporate	corporate	ADJ
ijtc-335	27	14	income	income	NOUN
ijtc-335	27	15	tax	tax	NOUN
ijtc-335	27	16	no	no	ADV
ijtc-335	27	17	later	later	ADV
ijtc-335	27	18	than	than	ADP
ijtc-335	27	19	the	the	DET
ijtc-335	27	20	end	end	NOUN
ijtc-335	27	21	of	of	ADP
ijtc-335	27	22	the	the	DET
ijtc-335	27	23	fourth	fourth	ADJ
ijtc-335	27	24	month	month	NOUN
ijtc-335	27	25	of	of	ADP
ijtc-335	27	26	each	each	DET
ijtc-335	27	27	year	year	NOUN
ijtc-335	27	28	by	by	ADP
ijtc-335	27	29	submitting	submit	VERB
ijtc-335	27	30	a	a	DET
ijtc-335	27	31	corporate	corporate	ADJ
ijtc-335	27	32	income	income	NOUN
ijtc-335	27	33	tax	tax	NOUN
ijtc-335	27	34	return	return	NOUN
ijtc-335	27	35	.	.	PUNCT
ijtc-335	28	1	tax	tax	NOUN
ijtc-335	28	2	payments	payment	NOUN
ijtc-335	28	3	are	be	AUX
ijtc-335	28	4	made	make	VERB
ijtc-335	28	5	through	through	ADP
ijtc-335	28	6	the	the	DET
ijtc-335	28	7	nearest	near	ADJ
ijtc-335	28	8	bank	bank	NOUN
ijtc-335	28	9	or	or	CCONJ
ijtc-335	28	10	tax	tax	NOUN
ijtc-335	28	11	service	service	NOUN
ijtc-335	28	12	office	office	NOUN
ijtc-335	28	13	.	.	PUNCT
ijtc-335	29	1	a	a	DET
ijtc-335	29	2	copy	copy	NOUN
ijtc-335	29	3	of	of	ADP
ijtc-335	29	4	the	the	DET
ijtc-335	29	5	proof	proof	NOUN
ijtc-335	29	6	of	of	ADP
ijtc-335	29	7	tax	tax	NOUN
ijtc-335	29	8	payment	payment	NOUN
ijtc-335	29	9	is	be	AUX
ijtc-335	29	10	attached	attach	VERB
ijtc-335	29	11	to	to	ADP
ijtc-335	29	12	the	the	DET
ijtc-335	29	13	annual	annual	ADJ
ijtc-335	29	14	spt	spt	NOUN
ijtc-335	29	15	.	.	PUNCT
ijtc-335	30	1	the	the	DET
ijtc-335	30	2	extension	extension	NOUN
ijtc-335	30	3	can	can	AUX
ijtc-335	30	4	be	be	AUX
ijtc-335	30	5	valid	valid	ADJ
ijtc-335	30	6	for	for	ADP
ijtc-335	30	7	a	a	DET
ijtc-335	30	8	maximum	maximum	NOUN
ijtc-335	30	9	of	of	ADP
ijtc-335	30	10	two	two	NUM
ijtc-335	30	11	months	month	NOUN
ijtc-335	30	12	if	if	SCONJ
ijtc-335	30	13	you	you	PRON
ijtc-335	30	14	submit	submit	VERB
ijtc-335	30	15	written	write	VERB
ijtc-335	30	16	notification	notification	NOUN
ijtc-335	30	17	to	to	ADP
ijtc-335	30	18	the	the	DET
ijtc-335	30	19	directorate	directorate	ADJ
ijtc-335	30	20	general	general	NOUN
ijtc-335	30	21	of	of	ADP
ijtc-335	30	22	taxes	taxis	NOUN
ijtc-335	30	23	before	before	ADP
ijtc-335	30	24	the	the	DET
ijtc-335	30	25	spt	spt	PROPN
ijtc-335	30	26	deadline	deadline	NOUN
ijtc-335	30	27	.	.	PUNCT
ijtc-335	31	1	(	(	PUNCT
ijtc-335	31	2	direktorat	direktorat	NOUN
ijtc-335	31	3	jenderal	jenderal	ADJ
ijtc-335	31	4	pajak	pajak	ADV
ijtc-335	31	5	,	,	PUNCT
ijtc-335	31	6	2013	2013	NUM
ijtc-335	31	7	)	)	PUNCT
ijtc-335	31	8	up	up	ADP
ijtc-335	31	9	to	to	ADP
ijtc-335	31	10	date	date	NOUN
ijtc-335	31	11	,	,	PUNCT
ijtc-335	31	12	taxes	taxis	NOUN
ijtc-335	31	13	are	be	AUX
ijtc-335	31	14	the	the	DET
ijtc-335	31	15	biggest	big	ADJ
ijtc-335	31	16	source	source	NOUN
ijtc-335	31	17	of	of	ADP
ijtc-335	31	18	income	income	NOUN
ijtc-335	31	19	in	in	ADP
ijtc-335	31	20	indonesia	indonesia	PROPN
ijtc-335	31	21	.	.	PUNCT
ijtc-335	32	1	from	from	ADP
ijtc-335	32	2	the	the	DET
ijtc-335	32	3	data	datum	NOUN
ijtc-335	32	4	on	on	ADP
ijtc-335	32	5	the	the	DET
ijtc-335	32	6	state	state	NOUN
ijtc-335	32	7	budget	budget	NOUN
ijtc-335	32	8	of	of	ADP
ijtc-335	32	9	revenues	revenue	NOUN
ijtc-335	32	10	and	and	CCONJ
ijtc-335	32	11	expenditures	expenditure	NOUN
ijtc-335	32	12	in	in	ADP
ijtc-335	32	13	2018	2018	NUM
ijtc-335	32	14	,	,	PUNCT
ijtc-335	32	15	of	of	ADP
ijtc-335	32	16	the	the	DET
ijtc-335	32	17	state	state	NOUN
ijtc-335	32	18	revenue	revenue	NOUN
ijtc-335	32	19	at	at	ADP
ijtc-335	32	20	rp	rp	NOUN
ijtc-335	32	21	1.894.73	1.894.73	NUM
ijtc-335	32	22	trillion	trillion	NUM
ijtc-335	32	23	rupiah	rupiah	NOUN
ijtc-335	32	24	,	,	PUNCT
ijtc-335	32	25	the	the	DET
ijtc-335	32	26	1.618,1	1.618,1	NUM
ijtc-335	32	27	trillion	trillion	NUM
ijtc-335	32	28	came	come	VERB
ijtc-335	32	29	from	from	ADP
ijtc-335	32	30	taxation	taxation	NOUN
ijtc-335	32	31	or	or	CCONJ
ijtc-335	32	32	it	it	PRON
ijtc-335	32	33	is	be	AUX
ijtc-335	32	34	85	85	NUM
ijtc-335	32	35	percent	percent	NOUN
ijtc-335	32	36	of	of	ADP
ijtc-335	32	37	the	the	DET
ijtc-335	32	38	state	state	NOUN
ijtc-335	32	39	revenue	revenue	NOUN
ijtc-335	32	40	.	.	PUNCT
ijtc-335	33	1	likewise	likewise	ADV
ijtc-335	33	2	,	,	PUNCT
ijtc-335	33	3	in	in	ADP
ijtc-335	33	4	2019	2019	NUM
ijtc-335	33	5	,	,	PUNCT
ijtc-335	33	6	1.786,4	1.786,4	NUM
ijtc-335	33	7	trillion	trillion	NUM
ijtc-335	33	8	rupiah	rupiah	NOUN
ijtc-335	33	9	came	come	VERB
ijtc-335	33	10	from	from	ADP
ijtc-335	33	11	taxes	taxis	NOUN
ijtc-335	33	12	,	,	PUNCT
ijtc-335	33	13	which	which	PRON
ijtc-335	33	14	was	be	AUX
ijtc-335	33	15	82.5	82.5	NUM
ijtc-335	33	16	percent	percent	NOUN
ijtc-335	33	17	of	of	ADP
ijtc-335	33	18	the	the	DET
ijtc-335	33	19	total	total	ADJ
ijtc-335	33	20	state	state	NOUN
ijtc-335	33	21	revenue	revenue	NOUN
ijtc-335	33	22	which	which	PRON
ijtc-335	33	23	amounted	amount	VERB
ijtc-335	33	24	to	to	ADP
ijtc-335	33	25	2.165,1	2.165,1	NUM
ijtc-335	33	26	trillion	trillion	NUM
ijtc-335	33	27	rupiah	rupiah	NOUN
ijtc-335	33	28	.	.	PUNCT
ijtc-335	34	1	although	although	SCONJ
ijtc-335	34	2	the	the	DET
ijtc-335	34	3	percentage	percentage	NOUN
ijtc-335	34	4	of	of	ADP
ijtc-335	34	5	the	the	DET
ijtc-335	34	6	proportion	proportion	NOUN
ijtc-335	34	7	of	of	ADP
ijtc-335	34	8	tax	tax	NOUN
ijtc-335	34	9	revenue	revenue	NOUN
ijtc-335	34	10	from	from	ADP
ijtc-335	34	11	the	the	DET
ijtc-335	34	12	total	total	ADJ
ijtc-335	34	13	receipts	receipt	NOUN
ijtc-335	34	14	in	in	ADP
ijtc-335	34	15	the	the	DET
ijtc-335	34	16	state	state	NOUN
ijtc-335	34	17	budget	budget	NOUN
ijtc-335	34	18	decreased	decrease	VERB
ijtc-335	34	19	from	from	ADP
ijtc-335	34	20	2018	2018	NUM
ijtc-335	34	21	to	to	ADP
ijtc-335	34	22	2019	2019	NUM
ijtc-335	34	23	but	but	CCONJ
ijtc-335	34	24	the	the	DET
ijtc-335	34	25	acceptance	acceptance	NOUN
ijtc-335	34	26	of	of	ADP
ijtc-335	34	27	taxation	taxation	NOUN
ijtc-335	34	28	from	from	ADP
ijtc-335	34	29	2018	2018	NUM
ijtc-335	34	30	to	to	ADP
ijtc-335	34	31	2019	2019	NUM
ijtc-335	34	32	increased	increase	VERB
ijtc-335	34	33	at	at	ADP
ijtc-335	34	34	168.3	168.3	NUM
ijtc-335	34	35	trillion	trillion	NUM
ijtc-335	34	36	.	.	PUNCT
ijtc-335	35	1	from	from	ADP
ijtc-335	35	2	this	this	DET
ijtc-335	35	3	proportion	proportion	NOUN
ijtc-335	35	4	,	,	PUNCT
ijtc-335	35	5	it	it	PRON
ijtc-335	35	6	can	can	AUX
ijtc-335	35	7	be	be	AUX
ijtc-335	35	8	seen	see	VERB
ijtc-335	35	9	that	that	SCONJ
ijtc-335	35	10	tax	tax	NOUN
ijtc-335	35	11	revenues	revenue	NOUN
ijtc-335	35	12	are	be	AUX
ijtc-335	35	13	still	still	ADV
ijtc-335	35	14	expected	expect	VERB
ijtc-335	35	15	to	to	PART
ijtc-335	35	16	be	be	AUX
ijtc-335	35	17	the	the	DET
ijtc-335	35	18	backbone	backbone	NOUN
ijtc-335	35	19	of	of	ADP
ijtc-335	35	20	national	national	ADJ
ijtc-335	35	21	income	income	NOUN
ijtc-335	35	22	.	.	PUNCT
ijtc-335	36	1	tax	tax	NOUN
ijtc-335	36	2	revenue	revenue	NOUN
ijtc-335	36	3	can	can	AUX
ijtc-335	36	4	not	not	PART
ijtc-335	36	5	be	be	AUX
ijtc-335	36	6	separated	separate	VERB
ijtc-335	36	7	from	from	ADP
ijtc-335	36	8	taxpayer	taxpayer	NOUN
ijtc-335	36	9	compliance	compliance	NOUN
ijtc-335	36	10	in	in	ADP
ijtc-335	36	11	fulfilling	fulfil	VERB
ijtc-335	36	12	their	their	PRON
ijtc-335	36	13	tax	tax	NOUN
ijtc-335	36	14	obligations	obligation	NOUN
ijtc-335	36	15	.	.	PUNCT
ijtc-335	37	1	taxpayers	taxpayer	NOUN
ijtc-335	37	2	are	be	AUX
ijtc-335	37	3	individuals	individual	NOUN
ijtc-335	37	4	or	or	CCONJ
ijtc-335	37	5	entities	entity	NOUN
ijtc-335	37	6	,	,	PUNCT
ijtc-335	37	7	including	include	VERB
ijtc-335	37	8	taxpayers	taxpayer	NOUN
ijtc-335	37	9	,	,	PUNCT
ijtc-335	37	10	tax	tax	NOUN
ijtc-335	37	11	withholder	withholder	NOUN
ijtc-335	37	12	,	,	PUNCT
ijtc-335	37	13	and	and	CCONJ
ijtc-335	37	14	tax	tax	NOUN
ijtc-335	37	15	collectors	collector	NOUN
ijtc-335	37	16	,	,	PUNCT
ijtc-335	37	17	who	who	PRON
ijtc-335	37	18	have	have	VERB
ijtc-335	37	19	taxation	taxation	NOUN
ijtc-335	37	20	rights	right	NOUN
ijtc-335	37	21	and	and	CCONJ
ijtc-335	37	22	obligations	obligation	NOUN
ijtc-335	37	23	in	in	ADP
ijtc-335	37	24	accordance	accordance	NOUN
ijtc-335	37	25	with	with	ADP
ijtc-335	37	26	the	the	DET
ijtc-335	37	27	provisions	provision	NOUN
ijtc-335	37	28	of	of	ADP
ijtc-335	37	29	the	the	DET
ijtc-335	37	30	legislation	legislation	NOUN
ijtc-335	37	31	of	of	ADP
ijtc-335	37	32	taxation	taxation	NOUN
ijtc-335	37	33	.	.	PUNCT
ijtc-335	38	1	this	this	PRON
ijtc-335	38	2	means	mean	VERB
ijtc-335	38	3	that	that	SCONJ
ijtc-335	38	4	tax	tax	NOUN
ijtc-335	38	5	revenues	revenue	NOUN
ijtc-335	38	6	depend	depend	VERB
ijtc-335	38	7	on	on	ADP
ijtc-335	38	8	the	the	DET
ijtc-335	38	9	compliance	compliance	NOUN
ijtc-335	38	10	of	of	ADP
ijtc-335	38	11	individuals	individual	NOUN
ijtc-335	38	12	or	or	CCONJ
ijtc-335	38	13	entities	entity	NOUN
ijtc-335	38	14	that	that	PRON
ijtc-335	38	15	fulfill	fulfill	VERB
ijtc-335	38	16	their	their	PRON
ijtc-335	38	17	obligations	obligation	NOUN
ijtc-335	38	18	in	in	ADP
ijtc-335	38	19	paying	pay	VERB
ijtc-335	38	20	taxes	taxis	NOUN
ijtc-335	38	21	.	.	PUNCT
ijtc-335	39	1	the	the	DET
ijtc-335	39	2	more	more	ADJ
ijtc-335	39	3	people	people	NOUN
ijtc-335	39	4	or	or	CCONJ
ijtc-335	39	5	corporations	corporation	NOUN
ijtc-335	39	6	that	that	PRON
ijtc-335	39	7	pay	pay	VERB
ijtc-335	39	8	taxes	taxis	NOUN
ijtc-335	39	9	,	,	PUNCT
ijtc-335	39	10	the	the	DET
ijtc-335	39	11	more	more	ADJ
ijtc-335	39	12	income	income	NOUN
ijtc-335	39	13	from	from	ADP
ijtc-335	39	14	the	the	DET
ijtc-335	39	15	tax	tax	NOUN
ijtc-335	39	16	sector	sector	NOUN
ijtc-335	39	17	.	.	PUNCT
ijtc-335	40	1	(	(	PUNCT
ijtc-335	40	2	direktorat	direktorat	NOUN
ijtc-335	40	3	jenderal	jenderal	ADJ
ijtc-335	40	4	pajak	pajak	ADV
ijtc-335	40	5	,	,	PUNCT
ijtc-335	40	6	2013	2013	NUM
ijtc-335	40	7	)	)	PUNCT
ijtc-335	40	8	table	table	NOUN
ijtc-335	40	9	1	1	NUM
ijtc-335	40	10	.	.	PUNCT
ijtc-335	40	11	state	state	NOUN
ijtc-335	40	12	revenues	revenue	NOUN
ijtc-335	40	13	in	in	ADP
ijtc-335	40	14	2018	2018	NUM
ijtc-335	40	15	and	and	CCONJ
ijtc-335	40	16	2019	2019	NUM
ijtc-335	40	17	(	(	PUNCT
ijtc-335	40	18	in	in	ADP
ijtc-335	40	19	trillion	trillion	NUM
ijtc-335	40	20	rupiah	rupiah	NOUN
ijtc-335	40	21	)	)	PUNCT
ijtc-335	40	22	description	description	NOUN
ijtc-335	40	23	2018	2018	NUM
ijtc-335	40	24	2019	2019	NUM
ijtc-335	40	25	state	state	NOUN
ijtc-335	40	26	income	income	NOUN
ijtc-335	40	27	1.894,73	1.894,73	NUM
ijtc-335	40	28	2.165,10	2.165,10	NUM
ijtc-335	40	29	domestic	domestic	ADJ
ijtc-335	40	30	income	income	NOUN
ijtc-335	40	31	1.893,53	1.893,53	NUM
ijtc-335	40	32	2.164,70	2.164,70	NUM
ijtc-335	40	33	1	1	NUM
ijtc-335	40	34	.	.	PUNCT
ijtc-335	41	1	taxation	taxation	NOUN
ijtc-335	41	2	receipt	receipt	NOUN
ijtc-335	41	3	1.618,1	1.618,1	NUM
ijtc-335	41	4	1.786,40	1.786,40	NUM
ijtc-335	41	5	2	2	NUM
ijtc-335	41	6	.	.	PUNCT
ijtc-335	42	1	non	non	ADJ
ijtc-335	42	2	-	-	ADJ
ijtc-335	42	3	tax	tax	ADJ
ijtc-335	42	4	revenue	revenue	NOUN
ijtc-335	42	5	275,43	275,43	PROPN
ijtc-335	42	6	378,30	378,30	PROPN
ijtc-335	42	7	grant	grant	NOUN
ijtc-335	42	8	receipt	receipt	NOUN
ijtc-335	42	9	1,2	1,2	NUM
ijtc-335	42	10	0,40	0,40	NUM
ijtc-335	42	11	source	source	NOUN
ijtc-335	42	12	:	:	PUNCT
ijtc-335	42	13	ministry	ministry	PROPN
ijtc-335	42	14	of	of	ADP
ijtc-335	42	15	finance	finance	PROPN
ijtc-335	42	16	(	(	PUNCT
ijtc-335	42	17	kemenkeu	kemenkeu	PROPN
ijtc-335	42	18	)	)	PUNCT
ijtc-335	42	19	seen	see	VERB
ijtc-335	42	20	from	from	ADP
ijtc-335	42	21	the	the	DET
ijtc-335	42	22	apbn	apbn	ADJ
ijtc-335	42	23	realization	realization	NOUN
ijtc-335	42	24	report	report	NOUN
ijtc-335	42	25	(	(	PUNCT
ijtc-335	42	26	table	table	NOUN
ijtc-335	42	27	2	2	NUM
ijtc-335	42	28	.	.	PUNCT
ijtc-335	42	29	)	)	PUNCT
ijtc-335	43	1	,	,	PUNCT
ijtc-335	43	2	income	income	NOUN
ijtc-335	43	3	tax	tax	NOUN
ijtc-335	43	4	is	be	AUX
ijtc-335	43	5	the	the	DET
ijtc-335	43	6	highest	high	ADJ
ijtc-335	43	7	contributor	contributor	NOUN
ijtc-335	43	8	to	to	PART
ijtc-335	43	9	tax	tax	VERB
ijtc-335	43	10	revenue	revenue	NOUN
ijtc-335	43	11	compared	compare	VERB
ijtc-335	43	12	to	to	ADP
ijtc-335	43	13	value	value	NOUN
ijtc-335	43	14	added	add	VERB
ijtc-335	43	15	tax	tax	NOUN
ijtc-335	43	16	revenue	revenue	NOUN
ijtc-335	43	17	and	and	CCONJ
ijtc-335	43	18	others	other	NOUN
ijtc-335	43	19	.	.	PUNCT
ijtc-335	44	1	of	of	ADP
ijtc-335	44	2	the	the	DET
ijtc-335	44	3	total	total	ADJ
ijtc-335	44	4	tax	tax	NOUN
ijtc-335	44	5	revenue	revenue	NOUN
ijtc-335	44	6	,	,	PUNCT
ijtc-335	44	7	each	each	PRON
ijtc-335	44	8	accounted	account	VERB
ijtc-335	44	9	for	for	ADP
ijtc-335	44	10	60	60	NUM
ijtc-335	44	11	percent	percent	NOUN
ijtc-335	44	12	and	and	CCONJ
ijtc-335	44	13	57	57	NUM
ijtc-335	44	14	percent	percent	NOUN
ijtc-335	44	15	in	in	ADP
ijtc-335	44	16	2018	2018	NUM
ijtc-335	44	17	and	and	CCONJ
ijtc-335	44	18	2019	2019	NUM
ijtc-335	44	19	of	of	ADP
ijtc-335	44	20	the	the	DET
ijtc-335	44	21	total	total	ADJ
ijtc-335	44	22	tax	tax	NOUN
ijtc-335	44	23	revenue	revenue	NOUN
ijtc-335	44	24	.	.	PUNCT
ijtc-335	45	1	this	this	PRON
ijtc-335	45	2	proves	prove	VERB
ijtc-335	45	3	that	that	SCONJ
ijtc-335	45	4	income	income	NOUN
ijtc-335	45	5	tax	tax	NOUN
ijtc-335	45	6	must	must	AUX
ijtc-335	45	7	be	be	AUX
ijtc-335	45	8	considered	consider	VERB
ijtc-335	45	9	in	in	ADP
ijtc-335	45	10	its	its	PRON
ijtc-335	45	11	receipt	receipt	NOUN
ijtc-335	45	12	.	.	PUNCT
ijtc-335	46	1	table	table	NOUN
ijtc-335	46	2	2	2	NUM
ijtc-335	46	3	.	.	X
ijtc-335	47	1	realization	realization	NOUN
ijtc-335	47	2	of	of	ADP
ijtc-335	47	3	tax	tax	NOUN
ijtc-335	47	4	revenue	revenue	NOUN
ijtc-335	47	5	for	for	ADP
ijtc-335	47	6	2018	2018	NUM
ijtc-335	47	7	-	-	SYM
ijtc-335	47	8	2019	2019	NUM
ijtc-335	47	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	47	10	liquidity	liquidity	NOUN
ijtc-335	47	11	,	,	PUNCT
ijtc-335	47	12	profitability	profitability	NOUN
ijtc-335	47	13	and	and	CCONJ
ijtc-335	47	14	operational	operational	ADJ
ijtc-335	47	15	costs	cost	NOUN
ijtc-335	47	16	on	on	ADP
ijtc-335	47	17	corporate	corporate	ADJ
ijtc-335	47	18	income	income	NOUN
ijtc-335	47	19	tax	tax	NOUN
ijtc-335	47	20	kusrina	kusrina	PROPN
ijtc-335	47	21	&	&	CCONJ
ijtc-335	47	22	fatimah	fatimah	PROPN
ijtc-335	47	23	238	238	NUM
ijtc-335	47	24	|	|	ADV
ijtc-335	47	25	ilomata	ilomata	PROPN
ijtc-335	47	26	international	international	ADJ
ijtc-335	47	27	journal	journal	NOUN
ijtc-335	47	28	of	of	ADP
ijtc-335	47	29	tax	tax	PROPN
ijtc-335	47	30	&	&	CCONJ
ijtc-335	47	31	accounting	accounting	PROPN
ijtc-335	47	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	47	33	(	(	PUNCT
ijtc-335	47	34	in	in	ADP
ijtc-335	47	35	trillion	trillion	NUM
ijtc-335	47	36	rupiah	rupiah	NOUN
ijtc-335	47	37	)	)	PUNCT
ijtc-335	47	38	source	source	NOUN
ijtc-335	47	39	:	:	PUNCT
ijtc-335	47	40	ministry	ministry	PROPN
ijtc-335	47	41	of	of	ADP
ijtc-335	47	42	finance	finance	PROPN
ijtc-335	47	43	(	(	PUNCT
ijtc-335	47	44	kemenkeu	kemenkeu	PROPN
ijtc-335	47	45	)	)	PUNCT
ijtc-335	47	46	according	accord	VERB
ijtc-335	47	47	to	to	ADP
ijtc-335	47	48	the	the	DET
ijtc-335	47	49	tax	tax	NOUN
ijtc-335	47	50	law	law	NOUN
ijtc-335	47	51	no	no	INTJ
ijtc-335	47	52	.	.	PROPN
ijtc-335	47	53	36	36	NUM
ijtc-335	47	54	of	of	ADP
ijtc-335	47	55	2008	2008	NUM
ijtc-335	47	56	concerning	concern	VERB
ijtc-335	47	57	income	income	NOUN
ijtc-335	47	58	tax	tax	NOUN
ijtc-335	47	59	,	,	PUNCT
ijtc-335	47	60	the	the	DET
ijtc-335	47	61	subject	subject	NOUN
ijtc-335	47	62	of	of	ADP
ijtc-335	47	63	tax	tax	NOUN
ijtc-335	47	64	is	be	AUX
ijtc-335	47	65	an	an	DET
ijtc-335	47	66	individual	individual	NOUN
ijtc-335	47	67	,	,	PUNCT
ijtc-335	47	68	an	an	DET
ijtc-335	47	69	undivided	undivided	ADJ
ijtc-335	47	70	inheritance	inheritance	NOUN
ijtc-335	47	71	as	as	ADP
ijtc-335	47	72	a	a	DET
ijtc-335	47	73	unit	unit	NOUN
ijtc-335	47	74	to	to	PART
ijtc-335	47	75	replace	replace	VERB
ijtc-335	47	76	those	those	PRON
ijtc-335	47	77	entitled	entitle	VERB
ijtc-335	47	78	,	,	PUNCT
ijtc-335	47	79	corporations	corporation	NOUN
ijtc-335	47	80	,	,	PUNCT
ijtc-335	47	81	and	and	CCONJ
ijtc-335	47	82	permanent	permanent	ADJ
ijtc-335	47	83	establishment	establishment	NOUN
ijtc-335	47	84	.	.	PUNCT
ijtc-335	48	1	the	the	DET
ijtc-335	48	2	subject	subject	NOUN
ijtc-335	48	3	of	of	ADP
ijtc-335	48	4	the	the	DET
ijtc-335	48	5	corporate	corporate	ADJ
ijtc-335	48	6	tax	tax	NOUN
ijtc-335	48	7	referred	refer	VERB
ijtc-335	48	8	to	to	ADP
ijtc-335	48	9	here	here	ADV
ijtc-335	48	10	is	be	AUX
ijtc-335	48	11	a	a	DET
ijtc-335	48	12	group	group	NOUN
ijtc-335	48	13	of	of	ADP
ijtc-335	48	14	people	people	NOUN
ijtc-335	48	15	and/or	and/or	CCONJ
ijtc-335	48	16	capital	capital	NOUN
ijtc-335	48	17	which	which	PRON
ijtc-335	48	18	is	be	AUX
ijtc-335	48	19	a	a	DET
ijtc-335	48	20	unit	unit	NOUN
ijtc-335	48	21	,	,	PUNCT
ijtc-335	48	22	either	either	CCONJ
ijtc-335	48	23	doing	do	VERB
ijtc-335	48	24	business	business	NOUN
ijtc-335	48	25	or	or	CCONJ
ijtc-335	48	26	not	not	PART
ijtc-335	48	27	doing	do	VERB
ijtc-335	48	28	business	business	NOUN
ijtc-335	48	29	.	.	PUNCT
ijtc-335	49	1	these	these	DET
ijtc-335	49	2	tax	tax	NOUN
ijtc-335	49	3	subjects	subject	NOUN
ijtc-335	49	4	are	be	AUX
ijtc-335	49	5	responsible	responsible	ADJ
ijtc-335	49	6	for	for	ADP
ijtc-335	49	7	fulfilling	fulfil	VERB
ijtc-335	49	8	their	their	PRON
ijtc-335	49	9	tax	tax	NOUN
ijtc-335	49	10	obligations	obligation	NOUN
ijtc-335	49	11	.	.	PUNCT
ijtc-335	50	1	meanwhile	meanwhile	ADV
ijtc-335	50	2	,	,	PUNCT
ijtc-335	50	3	the	the	DET
ijtc-335	50	4	size	size	NOUN
ijtc-335	50	5	of	of	ADP
ijtc-335	50	6	the	the	DET
ijtc-335	50	7	tax	tax	NOUN
ijtc-335	50	8	to	to	PART
ijtc-335	50	9	be	be	AUX
ijtc-335	50	10	paid	pay	VERB
ijtc-335	50	11	to	to	ADP
ijtc-335	50	12	the	the	DET
ijtc-335	50	13	state	state	NOUN
ijtc-335	50	14	treasury	treasury	PROPN
ijtc-335	50	15	is	be	AUX
ijtc-335	50	16	calculated	calculate	VERB
ijtc-335	50	17	based	base	VERB
ijtc-335	50	18	on	on	ADP
ijtc-335	50	19	the	the	DET
ijtc-335	50	20	tax	tax	NOUN
ijtc-335	50	21	object	object	NOUN
ijtc-335	50	22	.	.	PUNCT
ijtc-335	51	1	the	the	DET
ijtc-335	51	2	object	object	NOUN
ijtc-335	51	3	of	of	ADP
ijtc-335	51	4	income	income	NOUN
ijtc-335	51	5	tax	tax	NOUN
ijtc-335	51	6	is	be	AUX
ijtc-335	51	7	income	income	NOUN
ijtc-335	51	8	that	that	PRON
ijtc-335	51	9	is	be	AUX
ijtc-335	51	10	subject	subject	ADJ
ijtc-335	51	11	to	to	ADP
ijtc-335	51	12	tax	tax	NOUN
ijtc-335	51	13	,	,	PUNCT
ijtc-335	51	14	namely	namely	ADV
ijtc-335	51	15	any	any	DET
ijtc-335	51	16	additional	additional	ADJ
ijtc-335	51	17	economic	economic	ADJ
ijtc-335	51	18	capacity	capacity	NOUN
ijtc-335	51	19	received	receive	VERB
ijtc-335	51	20	or	or	CCONJ
ijtc-335	51	21	obtained	obtain	VERB
ijtc-335	51	22	by	by	ADP
ijtc-335	51	23	the	the	DET
ijtc-335	51	24	taxpayer	taxpayer	NOUN
ijtc-335	51	25	,	,	PUNCT
ijtc-335	51	26	both	both	CCONJ
ijtc-335	51	27	from	from	ADP
ijtc-335	51	28	indonesia	indonesia	PROPN
ijtc-335	51	29	and	and	CCONJ
ijtc-335	51	30	from	from	ADP
ijtc-335	51	31	outside	outside	ADP
ijtc-335	51	32	indonesia	indonesia	PROPN
ijtc-335	51	33	,	,	PUNCT
ijtc-335	51	34	which	which	PRON
ijtc-335	51	35	can	can	AUX
ijtc-335	51	36	be	be	AUX
ijtc-335	51	37	used	use	VERB
ijtc-335	51	38	for	for	ADP
ijtc-335	51	39	consumption	consumption	NOUN
ijtc-335	51	40	or	or	CCONJ
ijtc-335	51	41	to	to	PART
ijtc-335	51	42	increase	increase	VERB
ijtc-335	51	43	the	the	DET
ijtc-335	51	44	wealth	wealth	NOUN
ijtc-335	51	45	of	of	ADP
ijtc-335	51	46	the	the	DET
ijtc-335	51	47	taxpayer	taxpayer	NOUN
ijtc-335	51	48	concerned	concern	VERB
ijtc-335	51	49	,	,	PUNCT
ijtc-335	51	50	in	in	ADP
ijtc-335	51	51	any	any	DET
ijtc-335	51	52	name	name	NOUN
ijtc-335	51	53	and	and	CCONJ
ijtc-335	51	54	form	form	NOUN
ijtc-335	51	55	.	.	PUNCT
ijtc-335	52	1	(	(	PUNCT
ijtc-335	52	2	direktorat	direktorat	NOUN
ijtc-335	52	3	jenderal	jenderal	ADJ
ijtc-335	52	4	pajak	pajak	ADV
ijtc-335	52	5	,	,	PUNCT
ijtc-335	52	6	2013	2013	NUM
ijtc-335	52	7	)	)	PUNCT
ijtc-335	52	8	operating	operate	VERB
ijtc-335	52	9	profit	profit	NOUN
ijtc-335	52	10	in	in	ADP
ijtc-335	52	11	a	a	DET
ijtc-335	52	12	business	business	NOUN
ijtc-335	52	13	entity	entity	NOUN
ijtc-335	52	14	can	can	AUX
ijtc-335	52	15	be	be	AUX
ijtc-335	52	16	used	use	VERB
ijtc-335	52	17	as	as	ADP
ijtc-335	52	18	a	a	DET
ijtc-335	52	19	basis	basis	NOUN
ijtc-335	52	20	for	for	ADP
ijtc-335	52	21	measuring	measure	VERB
ijtc-335	52	22	company	company	NOUN
ijtc-335	52	23	performance	performance	NOUN
ijtc-335	52	24	.	.	PUNCT
ijtc-335	53	1	companies	company	NOUN
ijtc-335	53	2	that	that	PRON
ijtc-335	53	3	have	have	VERB
ijtc-335	53	4	good	good	ADJ
ijtc-335	53	5	performance	performance	NOUN
ijtc-335	53	6	should	should	AUX
ijtc-335	53	7	have	have	VERB
ijtc-335	53	8	high	high	ADJ
ijtc-335	53	9	operating	operating	NOUN
ijtc-335	53	10	profits	profit	NOUN
ijtc-335	53	11	,	,	PUNCT
ijtc-335	53	12	and	and	CCONJ
ijtc-335	53	13	on	on	ADP
ijtc-335	53	14	the	the	DET
ijtc-335	53	15	other	other	ADJ
ijtc-335	53	16	way	way	NOUN
ijtc-335	53	17	around	around	ADV
ijtc-335	53	18	if	if	SCONJ
ijtc-335	53	19	operating	operating	NOUN
ijtc-335	53	20	profits	profit	NOUN
ijtc-335	53	21	are	be	AUX
ijtc-335	53	22	low	low	ADJ
ijtc-335	53	23	,	,	PUNCT
ijtc-335	53	24	it	it	PRON
ijtc-335	53	25	can	can	AUX
ijtc-335	53	26	be	be	AUX
ijtc-335	53	27	said	say	VERB
ijtc-335	53	28	that	that	SCONJ
ijtc-335	53	29	the	the	DET
ijtc-335	53	30	company	company	NOUN
ijtc-335	53	31	has	have	VERB
ijtc-335	53	32	poor	poor	ADJ
ijtc-335	53	33	performance	performance	NOUN
ijtc-335	53	34	.	.	PUNCT
ijtc-335	54	1	operating	operate	VERB
ijtc-335	54	2	profit	profit	NOUN
ijtc-335	54	3	in	in	ADP
ijtc-335	54	4	taxation	taxation	NOUN
ijtc-335	54	5	is	be	AUX
ijtc-335	54	6	also	also	ADV
ijtc-335	54	7	used	use	VERB
ijtc-335	54	8	as	as	ADP
ijtc-335	54	9	a	a	DET
ijtc-335	54	10	tax	tax	NOUN
ijtc-335	54	11	object	object	NOUN
ijtc-335	54	12	.	.	PUNCT
ijtc-335	55	1	the	the	PRON
ijtc-335	55	2	higher	high	ADJ
ijtc-335	55	3	the	the	DET
ijtc-335	55	4	company	company	NOUN
ijtc-335	55	5	's	's	PART
ijtc-335	55	6	income	income	NOUN
ijtc-335	55	7	,	,	PUNCT
ijtc-335	55	8	the	the	PRON
ijtc-335	55	9	higher	high	ADJ
ijtc-335	55	10	the	the	DET
ijtc-335	55	11	tax	tax	NOUN
ijtc-335	55	12	to	to	PART
ijtc-335	55	13	be	be	AUX
ijtc-335	55	14	paid	pay	VERB
ijtc-335	55	15	.	.	PUNCT
ijtc-335	56	1	for	for	ADP
ijtc-335	56	2	this	this	DET
ijtc-335	56	3	reason	reason	NOUN
ijtc-335	56	4	,	,	PUNCT
ijtc-335	56	5	it	it	PRON
ijtc-335	56	6	can	can	AUX
ijtc-335	56	7	be	be	AUX
ijtc-335	56	8	concluded	conclude	VERB
ijtc-335	56	9	that	that	SCONJ
ijtc-335	56	10	companies	company	NOUN
ijtc-335	56	11	that	that	PRON
ijtc-335	56	12	have	have	VERB
ijtc-335	56	13	good	good	ADJ
ijtc-335	56	14	financial	financial	ADJ
ijtc-335	56	15	performance	performance	NOUN
ijtc-335	56	16	will	will	AUX
ijtc-335	56	17	have	have	VERB
ijtc-335	56	18	a	a	DET
ijtc-335	56	19	higher	high	ADJ
ijtc-335	56	20	contribution	contribution	NOUN
ijtc-335	56	21	to	to	ADP
ijtc-335	56	22	national	national	ADJ
ijtc-335	56	23	tax	tax	NOUN
ijtc-335	56	24	revenues	revenue	NOUN
ijtc-335	56	25	than	than	ADP
ijtc-335	56	26	companies	company	NOUN
ijtc-335	56	27	that	that	PRON
ijtc-335	56	28	are	be	AUX
ijtc-335	56	29	not	not	PART
ijtc-335	56	30	good	good	ADJ
ijtc-335	56	31	.	.	PUNCT
ijtc-335	57	1	(	(	PUNCT
ijtc-335	57	2	li	li	PROPN
ijtc-335	57	3	et	et	PROPN
ijtc-335	57	4	al	al	PROPN
ijtc-335	57	5	.	.	PROPN
ijtc-335	57	6	,	,	PUNCT
ijtc-335	57	7	2021	2021	NUM
ijtc-335	57	8	)	)	PUNCT
ijtc-335	57	9	based	base	VERB
ijtc-335	57	10	on	on	ADP
ijtc-335	57	11	previous	previous	ADJ
ijtc-335	57	12	research	research	NOUN
ijtc-335	57	13	,	,	PUNCT
ijtc-335	57	14	the	the	DET
ijtc-335	57	15	company	company	NOUN
ijtc-335	57	16	's	's	PART
ijtc-335	57	17	financial	financial	ADJ
ijtc-335	57	18	performance	performance	NOUN
ijtc-335	57	19	can	can	AUX
ijtc-335	57	20	affect	affect	VERB
ijtc-335	57	21	the	the	DET
ijtc-335	57	22	amount	amount	NOUN
ijtc-335	57	23	of	of	ADP
ijtc-335	57	24	corporate	corporate	ADJ
ijtc-335	57	25	income	income	NOUN
ijtc-335	57	26	tax	tax	NOUN
ijtc-335	57	27	payments	payment	NOUN
ijtc-335	57	28	.	.	PUNCT
ijtc-335	58	1	good	good	ADJ
ijtc-335	58	2	corporate	corporate	ADJ
ijtc-335	58	3	financial	financial	ADJ
ijtc-335	58	4	performance	performance	NOUN
ijtc-335	58	5	is	be	AUX
ijtc-335	58	6	expected	expect	VERB
ijtc-335	58	7	to	to	PART
ijtc-335	58	8	have	have	VERB
ijtc-335	58	9	a	a	DET
ijtc-335	58	10	good	good	ADJ
ijtc-335	58	11	effect	effect	NOUN
ijtc-335	58	12	on	on	ADP
ijtc-335	58	13	tax	tax	NOUN
ijtc-335	58	14	payments	payment	NOUN
ijtc-335	58	15	.	.	PUNCT
ijtc-335	59	1	the	the	DET
ijtc-335	59	2	liquidity	liquidity	NOUN
ijtc-335	59	3	ratio	ratio	NOUN
ijtc-335	59	4	can	can	AUX
ijtc-335	59	5	view	view	VERB
ijtc-335	59	6	the	the	DET
ijtc-335	59	7	company	company	NOUN
ijtc-335	59	8	's	's	PART
ijtc-335	59	9	ability	ability	NOUN
ijtc-335	59	10	dala	dala	PROPN
ijtc-335	59	11	m	m	VERB
ijtc-335	59	12	sup	sup	NOUN
ijtc-335	59	13	hi	hi	INTJ
ijtc-335	59	14	short	short	ADJ
ijtc-335	59	15	-	-	PUNCT
ijtc-335	59	16	term	term	NOUN
ijtc-335	59	17	liabilities	liability	NOUN
ijtc-335	59	18	.	.	PUNCT
ijtc-335	60	1	good	good	ADJ
ijtc-335	60	2	liquidity	liquidity	NOUN
ijtc-335	60	3	condition	condition	NOUN
ijtc-335	60	4	means	mean	VERB
ijtc-335	60	5	the	the	DET
ijtc-335	60	6	company	company	NOUN
ijtc-335	60	7	is	be	AUX
ijtc-335	60	8	financially	financially	ADV
ijtc-335	60	9	sound	sound	ADJ
ijtc-335	60	10	and	and	CCONJ
ijtc-335	60	11	is	be	AUX
ijtc-335	60	12	expected	expect	VERB
ijtc-335	60	13	to	to	PART
ijtc-335	60	14	increase	increase	VERB
ijtc-335	60	15	its	its	PRON
ijtc-335	60	16	sales	sale	NOUN
ijtc-335	60	17	which	which	PRON
ijtc-335	60	18	will	will	AUX
ijtc-335	60	19	increase	increase	VERB
ijtc-335	60	20	its	its	PRON
ijtc-335	60	21	operating	operating	NOUN
ijtc-335	60	22	profit	profit	NOUN
ijtc-335	60	23	and	and	CCONJ
ijtc-335	60	24	corporate	corporate	ADJ
ijtc-335	60	25	income	income	NOUN
ijtc-335	60	26	tax	tax	NOUN
ijtc-335	60	27	.	.	PUNCT
ijtc-335	61	1	with	with	ADP
ijtc-335	61	2	this	this	DET
ijtc-335	61	3	liquid	liquid	ADJ
ijtc-335	61	4	condition	condition	NOUN
ijtc-335	61	5	,	,	PUNCT
ijtc-335	61	6	it	it	PRON
ijtc-335	61	7	is	be	AUX
ijtc-335	61	8	also	also	ADV
ijtc-335	61	9	expected	expect	VERB
ijtc-335	61	10	that	that	SCONJ
ijtc-335	61	11	the	the	DET
ijtc-335	61	12	company	company	NOUN
ijtc-335	61	13	will	will	AUX
ijtc-335	61	14	not	not	PART
ijtc-335	61	15	have	have	VERB
ijtc-335	61	16	obstacles	obstacle	NOUN
ijtc-335	61	17	in	in	ADP
ijtc-335	61	18	fulfilling	fulfil	VERB
ijtc-335	61	19	its	its	PRON
ijtc-335	61	20	tax	tax	NOUN
ijtc-335	61	21	obligations	obligation	NOUN
ijtc-335	61	22	,	,	PUNCT
ijtc-335	61	23	namely	namely	ADV
ijtc-335	61	24	paying	pay	VERB
ijtc-335	61	25	corporate	corporate	ADJ
ijtc-335	61	26	income	income	NOUN
ijtc-335	61	27	tax	tax	NOUN
ijtc-335	61	28	.	.	PUNCT
ijtc-335	62	1	(	(	PUNCT
ijtc-335	62	2	menichini	menichini	NOUN
ijtc-335	62	3	,	,	PUNCT
ijtc-335	62	4	2020	2020	NUM
ijtc-335	62	5	)	)	PUNCT
ijtc-335	63	1	the	the	DET
ijtc-335	63	2	profitability	profitability	NOUN
ijtc-335	63	3	ratio	ratio	NOUN
ijtc-335	63	4	is	be	AUX
ijtc-335	63	5	a	a	DET
ijtc-335	63	6	ratio	ratio	NOUN
ijtc-335	63	7	that	that	PRON
ijtc-335	63	8	is	be	AUX
ijtc-335	63	9	closely	closely	ADV
ijtc-335	63	10	related	relate	VERB
ijtc-335	63	11	to	to	ADP
ijtc-335	63	12	corporate	corporate	ADJ
ijtc-335	63	13	income	income	NOUN
ijtc-335	63	14	tax	tax	NOUN
ijtc-335	63	15	.	.	PUNCT
ijtc-335	64	1	with	with	ADP
ijtc-335	64	2	a	a	DET
ijtc-335	64	3	high	high	ADJ
ijtc-335	64	4	profitability	profitability	NOUN
ijtc-335	64	5	ratio	ratio	NOUN
ijtc-335	64	6	,	,	PUNCT
ijtc-335	64	7	it	it	PRON
ijtc-335	64	8	means	mean	VERB
ijtc-335	64	9	that	that	SCONJ
ijtc-335	64	10	the	the	DET
ijtc-335	64	11	company	company	NOUN
ijtc-335	64	12	can	can	AUX
ijtc-335	64	13	perform	perform	VERB
ijtc-335	64	14	cost	cost	NOUN
ijtc-335	64	15	efficiency	efficiency	NOUN
ijtc-335	64	16	which	which	PRON
ijtc-335	64	17	has	have	VERB
ijtc-335	64	18	an	an	DET
ijtc-335	64	19	impact	impact	NOUN
ijtc-335	64	20	on	on	ADP
ijtc-335	64	21	increasing	increase	VERB
ijtc-335	64	22	operating	operate	VERB
ijtc-335	64	23	profit	profit	NOUN
ijtc-335	64	24	so	so	SCONJ
ijtc-335	64	25	that	that	SCONJ
ijtc-335	64	26	the	the	DET
ijtc-335	64	27	corporate	corporate	ADJ
ijtc-335	64	28	income	income	NOUN
ijtc-335	64	29	tax	tax	NOUN
ijtc-335	64	30	paid	pay	VERB
ijtc-335	64	31	to	to	ADP
ijtc-335	64	32	the	the	DET
ijtc-335	64	33	state	state	NOUN
ijtc-335	64	34	will	will	AUX
ijtc-335	64	35	also	also	ADV
ijtc-335	64	36	be	be	AUX
ijtc-335	64	37	high	high	ADJ
ijtc-335	64	38	.	.	PUNCT
ijtc-335	65	1	in	in	ADP
ijtc-335	65	2	addition	addition	NOUN
ijtc-335	65	3	to	to	ADP
ijtc-335	65	4	financial	financial	ADJ
ijtc-335	65	5	performance	performance	NOUN
ijtc-335	65	6	,	,	PUNCT
ijtc-335	65	7	corporate	corporate	ADJ
ijtc-335	65	8	income	income	NOUN
ijtc-335	65	9	tax	tax	NOUN
ijtc-335	65	10	is	be	AUX
ijtc-335	65	11	also	also	ADV
ijtc-335	65	12	affected	affect	VERB
ijtc-335	65	13	by	by	ADP
ijtc-335	65	14	operating	operate	VERB
ijtc-335	65	15	costs	cost	NOUN
ijtc-335	65	16	,	,	PUNCT
ijtc-335	65	17	where	where	SCONJ
ijtc-335	65	18	these	these	DET
ijtc-335	65	19	costs	cost	NOUN
ijtc-335	65	20	directly	directly	ADV
ijtc-335	65	21	reduce	reduce	VERB
ijtc-335	65	22	the	the	DET
ijtc-335	65	23	company	company	NOUN
ijtc-335	65	24	's	's	PART
ijtc-335	65	25	sales	sale	NOUN
ijtc-335	65	26	or	or	CCONJ
ijtc-335	65	27	income	income	NOUN
ijtc-335	65	28	which	which	PRON
ijtc-335	65	29	has	have	VERB
ijtc-335	65	30	an	an	DET
ijtc-335	65	31	impact	impact	NOUN
ijtc-335	65	32	on	on	ADP
ijtc-335	65	33	the	the	DET
ijtc-335	65	34	company	company	NOUN
ijtc-335	65	35	's	's	PART
ijtc-335	65	36	profit	profit	NOUN
ijtc-335	65	37	which	which	PRON
ijtc-335	65	38	is	be	AUX
ijtc-335	65	39	used	use	VERB
ijtc-335	65	40	as	as	ADP
ijtc-335	65	41	a	a	DET
ijtc-335	65	42	tax	tax	NOUN
ijtc-335	65	43	base	base	NOUN
ijtc-335	65	44	.	.	PUNCT
ijtc-335	66	1	the	the	DET
ijtc-335	66	2	imposition	imposition	NOUN
ijtc-335	66	3	of	of	ADP
ijtc-335	66	4	large	large	ADJ
ijtc-335	66	5	costs	cost	NOUN
ijtc-335	66	6	will	will	AUX
ijtc-335	66	7	suppress	suppress	VERB
ijtc-335	66	8	the	the	DET
ijtc-335	66	9	profits	profit	NOUN
ijtc-335	66	10	obtained	obtain	VERB
ijtc-335	66	11	and	and	CCONJ
ijtc-335	66	12	conversely	conversely	ADV
ijtc-335	66	13	the	the	DET
ijtc-335	66	14	imposition	imposition	NOUN
ijtc-335	66	15	of	of	ADP
ijtc-335	66	16	low	low	ADJ
ijtc-335	66	17	costs	cost	NOUN
ijtc-335	66	18	will	will	AUX
ijtc-335	66	19	increase	increase	VERB
ijtc-335	66	20	the	the	DET
ijtc-335	66	21	company	company	NOUN
ijtc-335	66	22	's	's	PART
ijtc-335	66	23	profits	profit	NOUN
ijtc-335	66	24	.	.	PUNCT
ijtc-335	67	1	the	the	DET
ijtc-335	67	2	purpose	purpose	NOUN
ijtc-335	67	3	of	of	ADP
ijtc-335	67	4	this	this	DET
ijtc-335	67	5	study	study	NOUN
ijtc-335	67	6	is	be	AUX
ijtc-335	67	7	to	to	PART
ijtc-335	67	8	test	test	VERB
ijtc-335	67	9	the	the	DET
ijtc-335	67	10	effect	effect	NOUN
ijtc-335	67	11	of	of	ADP
ijtc-335	67	12	liquidity	liquidity	NOUN
ijtc-335	67	13	,	,	PUNCT
ijtc-335	67	14	profitability	profitability	NOUN
ijtc-335	67	15	and	and	CCONJ
ijtc-335	67	16	operating	operating	NOUN
ijtc-335	67	17	costs	cost	NOUN
ijtc-335	67	18	partially	partially	ADV
ijtc-335	67	19	or	or	CCONJ
ijtc-335	67	20	simultaneously	simultaneously	ADV
ijtc-335	67	21	on	on	ADP
ijtc-335	67	22	corporate	corporate	ADJ
ijtc-335	67	23	income	income	NOUN
ijtc-335	67	24	tax	tax	NOUN
ijtc-335	67	25	.	.	PUNCT
ijtc-335	68	1	(	(	PUNCT
ijtc-335	68	2	andrejovská	andrejovská	NOUN
ijtc-335	68	3	et	et	PROPN
ijtc-335	68	4	al	al	PROPN
ijtc-335	68	5	.	.	PROPN
ijtc-335	68	6	,	,	PUNCT
ijtc-335	68	7	2017	2017	NUM
ijtc-335	68	8	)	)	PUNCT
ijtc-335	68	9	effect	effect	NOUN
ijtc-335	68	10	of	of	ADP
ijtc-335	68	11	liquidity	liquidity	NOUN
ijtc-335	68	12	on	on	ADP
ijtc-335	68	13	corporate	corporate	ADJ
ijtc-335	68	14	income	income	NOUN
ijtc-335	68	15	tax	tax	NOUN
ijtc-335	68	16	2018	2018	NUM
ijtc-335	68	17	2019	2019	NUM
ijtc-335	68	18	income	income	NOUN
ijtc-335	68	19	tax	tax	NOUN
ijtc-335	68	20	855,13	855,13	NOUN
ijtc-335	68	21	894,44	894,44	VERB
ijtc-335	68	22	non	non	ADJ
ijtc-335	68	23	-	-	ADJ
ijtc-335	68	24	oil	oil	ADJ
ijtc-335	68	25	817,00	817,00	NOUN
ijtc-335	68	26	828,29	828,29	NOUN
ijtc-335	68	27	oil	oil	NOUN
ijtc-335	68	28	and	and	CCONJ
ijtc-335	68	29	gas	gas	NOUN
ijtc-335	68	30	38,13	38,13	PROPN
ijtc-335	68	31	66,15	66,15	NOUN
ijtc-335	68	32	vat	vat	NOUN
ijtc-335	68	33	&	&	CCONJ
ijtc-335	68	34	luxury	luxury	NOUN
ijtc-335	68	35	goods	good	NOUN
ijtc-335	68	36	tax	tax	NOUN
ijtc-335	68	37	541,80	541,80	NOUN
ijtc-335	68	38	655,39	655,39	NOUN
ijtc-335	68	39	land	land	NOUN
ijtc-335	68	40	and	and	CCONJ
ijtc-335	68	41	building	building	NOUN
ijtc-335	68	42	taxes	taxis	NOUN
ijtc-335	68	43	&	&	CCONJ
ijtc-335	68	44	other	other	ADJ
ijtc-335	68	45	taxes	taxis	NOUN
ijtc-335	68	46	27,06	27,06	NUM
ijtc-335	68	47	27,71	27,71	NUM
ijtc-335	68	48	tax	tax	NOUN
ijtc-335	68	49	revenue	revenue	NOUN
ijtc-335	68	50	1.423,99	1.423,99	NUM
ijtc-335	68	51	1.577,54	1.577,54	NUM
ijtc-335	68	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	68	53	liquidity	liquidity	NOUN
ijtc-335	68	54	,	,	PUNCT
ijtc-335	68	55	profitability	profitability	NOUN
ijtc-335	68	56	and	and	CCONJ
ijtc-335	68	57	operational	operational	ADJ
ijtc-335	68	58	costs	cost	NOUN
ijtc-335	68	59	on	on	ADP
ijtc-335	68	60	corporate	corporate	ADJ
ijtc-335	68	61	income	income	NOUN
ijtc-335	68	62	tax	tax	NOUN
ijtc-335	68	63	kusrina	kusrina	PROPN
ijtc-335	68	64	&	&	CCONJ
ijtc-335	68	65	fatimah	fatimah	PROPN
ijtc-335	68	66	239	239	NUM
ijtc-335	68	67	|	|	ADV
ijtc-335	68	68	ilomata	ilomata	PROPN
ijtc-335	68	69	international	international	ADJ
ijtc-335	68	70	journal	journal	NOUN
ijtc-335	68	71	of	of	ADP
ijtc-335	68	72	tax	tax	PROPN
ijtc-335	68	73	&	&	CCONJ
ijtc-335	68	74	accounting	accounting	PROPN
ijtc-335	68	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	68	76	based	base	VERB
ijtc-335	68	77	on	on	ADP
ijtc-335	68	78	article	article	NOUN
ijtc-335	68	79	1	1	NUM
ijtc-335	68	80	of	of	ADP
ijtc-335	68	81	law	law	NOUN
ijtc-335	68	82	no	no	INTJ
ijtc-335	68	83	.	.	PROPN
ijtc-335	69	1	36	36	NUM
ijtc-335	69	2	of	of	ADP
ijtc-335	69	3	2008	2008	NUM
ijtc-335	69	4	states	state	NOUN
ijtc-335	69	5	that	that	PRON
ijtc-335	69	6	income	income	NOUN
ijtc-335	69	7	tax	tax	NOUN
ijtc-335	69	8	is	be	AUX
ijtc-335	69	9	imposed	impose	VERB
ijtc-335	69	10	on	on	ADP
ijtc-335	69	11	individuals	individual	NOUN
ijtc-335	69	12	and	and	CCONJ
ijtc-335	69	13	entities	entity	NOUN
ijtc-335	69	14	with	with	ADP
ijtc-335	69	15	respect	respect	NOUN
ijtc-335	69	16	to	to	ADP
ijtc-335	69	17	income	income	NOUN
ijtc-335	69	18	received	receive	VERB
ijtc-335	69	19	or	or	CCONJ
ijtc-335	69	20	earned	earn	VERB
ijtc-335	69	21	during	during	ADP
ijtc-335	69	22	the	the	DET
ijtc-335	69	23	tax	tax	NOUN
ijtc-335	69	24	year	year	NOUN
ijtc-335	69	25	.	.	PUNCT
ijtc-335	70	1	income	income	NOUN
ijtc-335	70	2	tax	tax	NOUN
ijtc-335	70	3	is	be	AUX
ijtc-335	70	4	any	any	DET
ijtc-335	70	5	additional	additional	ADJ
ijtc-335	70	6	tax	tax	NOUN
ijtc-335	70	7	on	on	ADP
ijtc-335	70	8	economic	economic	ADJ
ijtc-335	70	9	capability	capability	NOUN
ijtc-335	70	10	received	receive	VERB
ijtc-335	70	11	or	or	CCONJ
ijtc-335	70	12	obtained	obtain	VERB
ijtc-335	70	13	by	by	ADP
ijtc-335	70	14	the	the	DET
ijtc-335	70	15	taxpayer	taxpayer	NOUN
ijtc-335	70	16	,	,	PUNCT
ijtc-335	70	17	both	both	CCONJ
ijtc-335	70	18	from	from	ADP
ijtc-335	70	19	indonesia	indonesia	PROPN
ijtc-335	70	20	and	and	CCONJ
ijtc-335	70	21	from	from	ADP
ijtc-335	70	22	outside	outside	ADP
ijtc-335	70	23	indonesia	indonesia	PROPN
ijtc-335	70	24	,	,	PUNCT
ijtc-335	70	25	which	which	PRON
ijtc-335	70	26	can	can	AUX
ijtc-335	70	27	be	be	AUX
ijtc-335	70	28	used	use	VERB
ijtc-335	70	29	for	for	ADP
ijtc-335	70	30	consumption	consumption	NOUN
ijtc-335	70	31	or	or	CCONJ
ijtc-335	70	32	to	to	PART
ijtc-335	70	33	increase	increase	VERB
ijtc-335	70	34	the	the	DET
ijtc-335	70	35	wealth	wealth	NOUN
ijtc-335	70	36	of	of	ADP
ijtc-335	70	37	the	the	DET
ijtc-335	70	38	taxpayer	taxpayer	NOUN
ijtc-335	70	39	concerned	concern	VERB
ijtc-335	70	40	.	.	PUNCT
ijtc-335	71	1	so	so	ADV
ijtc-335	71	2	corporate	corporate	ADJ
ijtc-335	71	3	income	income	NOUN
ijtc-335	71	4	tax	tax	NOUN
ijtc-335	71	5	is	be	AUX
ijtc-335	71	6	a	a	DET
ijtc-335	71	7	tax	tax	NOUN
ijtc-335	71	8	imposed	impose	VERB
ijtc-335	71	9	on	on	ADP
ijtc-335	71	10	tax	tax	NOUN
ijtc-335	71	11	subjects	subject	NOUN
ijtc-335	71	12	,	,	PUNCT
ijtc-335	71	13	namely	namely	ADV
ijtc-335	71	14	companies	company	NOUN
ijtc-335	71	15	or	or	CCONJ
ijtc-335	71	16	entities	entity	NOUN
ijtc-335	71	17	on	on	ADP
ijtc-335	71	18	the	the	DET
ijtc-335	71	19	object	object	NOUN
ijtc-335	71	20	of	of	ADP
ijtc-335	71	21	income	income	NOUN
ijtc-335	71	22	tax	tax	NOUN
ijtc-335	71	23	,	,	PUNCT
ijtc-335	71	24	namely	namely	ADV
ijtc-335	71	25	company	company	NOUN
ijtc-335	71	26	profits	profit	NOUN
ijtc-335	71	27	(	(	PUNCT
ijtc-335	71	28	mardiasmo	mardiasmo	NOUN
ijtc-335	71	29	,	,	PUNCT
ijtc-335	71	30	2016	2016	NUM
ijtc-335	71	31	)	)	PUNCT
ijtc-335	71	32	stated	state	VERB
ijtc-335	71	33	that	that	SCONJ
ijtc-335	71	34	,	,	PUNCT
ijtc-335	71	35	income	income	NOUN
ijtc-335	71	36	tax	tax	NOUN
ijtc-335	71	37	rate	rate	NOUN
ijtc-335	71	38	uses	use	VERB
ijtc-335	71	39	progresif	progresif	NOUN
ijtc-335	71	40	tax	tax	NOUN
ijtc-335	71	41	rate	rate	NOUN
ijtc-335	71	42	namely	namely	ADV
ijtc-335	71	43	the	the	DET
ijtc-335	71	44	percentage	percentage	NOUN
ijtc-335	71	45	of	of	ADP
ijtc-335	71	46	rate	rate	NOUN
ijtc-335	71	47	used	use	VERB
ijtc-335	71	48	is	be	AUX
ijtc-335	71	49	getting	get	VERB
ijtc-335	71	50	higher	high	ADJ
ijtc-335	71	51	when	when	SCONJ
ijtc-335	71	52	the	the	DET
ijtc-335	71	53	number	number	NOUN
ijtc-335	71	54	of	of	ADP
ijtc-335	71	55	those	those	PRON
ijtc-335	71	56	subject	subject	ADJ
ijtc-335	71	57	to	to	ADP
ijtc-335	71	58	tax	tax	NOUN
ijtc-335	71	59	is	be	AUX
ijtc-335	71	60	getting	get	VERB
ijtc-335	71	61	higher	high	ADJ
ijtc-335	71	62	.	.	PUNCT
ijtc-335	72	1	corporate	corporate	ADJ
ijtc-335	72	2	income	income	NOUN
ijtc-335	72	3	tax	tax	NOUN
ijtc-335	72	4	arises	arise	VERB
ijtc-335	72	5	because	because	SCONJ
ijtc-335	72	6	of	of	ADP
ijtc-335	72	7	the	the	DET
ijtc-335	72	8	income	income	NOUN
ijtc-335	72	9	or	or	CCONJ
ijtc-335	72	10	profit	profit	NOUN
ijtc-335	72	11	from	from	ADP
ijtc-335	72	12	the	the	DET
ijtc-335	72	13	company	company	NOUN
ijtc-335	72	14	's	's	PART
ijtc-335	72	15	operations	operation	NOUN
ijtc-335	72	16	or	or	CCONJ
ijtc-335	72	17	sales	sale	NOUN
ijtc-335	72	18	.	.	PUNCT
ijtc-335	73	1	the	the	PRON
ijtc-335	73	2	higher	high	ADJ
ijtc-335	73	3	the	the	DET
ijtc-335	73	4	profit	profit	NOUN
ijtc-335	73	5	generated	generate	VERB
ijtc-335	73	6	by	by	ADP
ijtc-335	73	7	the	the	DET
ijtc-335	73	8	company	company	NOUN
ijtc-335	73	9	,	,	PUNCT
ijtc-335	73	10	the	the	PRON
ijtc-335	73	11	greater	great	ADJ
ijtc-335	73	12	the	the	DET
ijtc-335	73	13	tax	tax	NOUN
ijtc-335	73	14	that	that	PRON
ijtc-335	73	15	must	must	AUX
ijtc-335	73	16	be	be	AUX
ijtc-335	73	17	paid	pay	VERB
ijtc-335	73	18	to	to	ADP
ijtc-335	73	19	the	the	DET
ijtc-335	73	20	state	state	NOUN
ijtc-335	73	21	treasury	treasury	NOUN
ijtc-335	73	22	.	.	PUNCT
ijtc-335	74	1	to	to	PART
ijtc-335	74	2	calculate	calculate	VERB
ijtc-335	74	3	corporate	corporate	ADJ
ijtc-335	74	4	income	income	NOUN
ijtc-335	74	5	tax	tax	NOUN
ijtc-335	74	6	,	,	PUNCT
ijtc-335	74	7	the	the	DET
ijtc-335	74	8	company	company	NOUN
ijtc-335	74	9	's	's	PART
ijtc-335	74	10	net	net	ADJ
ijtc-335	74	11	profit	profit	NOUN
ijtc-335	74	12	is	be	AUX
ijtc-335	74	13	multiplied	multiply	VERB
ijtc-335	74	14	by	by	ADP
ijtc-335	74	15	corporate	corporate	ADJ
ijtc-335	74	16	income	income	NOUN
ijtc-335	74	17	tax	tax	NOUN
ijtc-335	74	18	rate	rate	NOUN
ijtc-335	74	19	in	in	ADP
ijtc-335	74	20	rupiah	rupiah	PROPN
ijtc-335	74	21	,	,	PUNCT
ijtc-335	74	22	article	article	NOUN
ijtc-335	74	23	17	17	NUM
ijtc-335	74	24	(	(	PUNCT
ijtc-335	74	25	atina	atina	NOUN
ijtc-335	74	26	et	et	PROPN
ijtc-335	74	27	al	al	PROPN
ijtc-335	74	28	.	.	PROPN
ijtc-335	74	29	,	,	PUNCT
ijtc-335	74	30	2017	2017	NUM
ijtc-335	74	31	)	)	PUNCT
ijtc-335	74	32	.	.	PUNCT
ijtc-335	75	1	according	accord	VERB
ijtc-335	75	2	to	to	ADP
ijtc-335	75	3	(	(	PUNCT
ijtc-335	75	4	kasmir	kasmir	PROPN
ijtc-335	75	5	,	,	PUNCT
ijtc-335	75	6	2017	2017	NUM
ijtc-335	75	7	)	)	PUNCT
ijtc-335	75	8	liquidity	liquidity	NOUN
ijtc-335	75	9	ratio	ratio	NOUN
ijtc-335	75	10	is	be	AUX
ijtc-335	75	11	a	a	DET
ijtc-335	75	12	ratio	ratio	NOUN
ijtc-335	75	13	showing	show	VERB
ijtc-335	75	14	the	the	DET
ijtc-335	75	15	company	company	NOUN
ijtc-335	75	16	's	's	PART
ijtc-335	75	17	ability	ability	NOUN
ijtc-335	75	18	to	to	PART
ijtc-335	75	19	pay	pay	VERB
ijtc-335	75	20	shortterm	shortterm	PROPN
ijtc-335	75	21	debts	debt	NOUN
ijtc-335	75	22	that	that	PRON
ijtc-335	75	23	are	be	AUX
ijtc-335	75	24	due	due	ADJ
ijtc-335	75	25	or	or	CCONJ
ijtc-335	75	26	the	the	DET
ijtc-335	75	27	ratio	ratio	NOUN
ijtc-335	75	28	to	to	PART
ijtc-335	75	29	determine	determine	VERB
ijtc-335	75	30	a	a	DET
ijtc-335	75	31	company	company	NOUN
ijtc-335	75	32	's	's	PART
ijtc-335	75	33	ability	ability	NOUN
ijtc-335	75	34	to	to	PART
ijtc-335	75	35	finance	finance	VERB
ijtc-335	75	36	and	and	CCONJ
ijtc-335	75	37	fulfill	fulfill	VERB
ijtc-335	75	38	the	the	DET
ijtc-335	75	39	obligation	obligation	NOUN
ijtc-335	75	40	at	at	ADP
ijtc-335	75	41	the	the	DET
ijtc-335	75	42	time	time	NOUN
ijtc-335	75	43	billed	bill	VERB
ijtc-335	75	44	.	.	PUNCT
ijtc-335	76	1	in	in	ADP
ijtc-335	76	2	this	this	DET
ijtc-335	76	3	study	study	NOUN
ijtc-335	76	4	,	,	PUNCT
ijtc-335	76	5	the	the	DET
ijtc-335	76	6	liquidity	liquidity	NOUN
ijtc-335	76	7	ratio	ratio	NOUN
ijtc-335	76	8	using	use	VERB
ijtc-335	76	9	current	current	ADJ
ijtc-335	76	10	ratio	ratio	NOUN
ijtc-335	76	11	(	(	PUNCT
ijtc-335	76	12	cr	cr	NOUN
ijtc-335	76	13	)	)	PUNCT
ijtc-335	76	14	is	be	AUX
ijtc-335	76	15	the	the	DET
ijtc-335	76	16	ratio	ratio	NOUN
ijtc-335	76	17	that	that	PRON
ijtc-335	76	18	measures	measure	VERB
ijtc-335	76	19	a	a	DET
ijtc-335	76	20	company	company	NOUN
ijtc-335	76	21	's	's	PART
ijtc-335	76	22	ability	ability	NOUN
ijtc-335	76	23	to	to	PART
ijtc-335	76	24	repay	repay	VERB
ijtc-335	76	25	current	current	ADJ
ijtc-335	76	26	liabilities	liability	NOUN
ijtc-335	76	27	using	use	VERB
ijtc-335	76	28	current	current	ADJ
ijtc-335	76	29	assets	asset	NOUN
ijtc-335	76	30	owned	own	VERB
ijtc-335	76	31	.	.	PUNCT
ijtc-335	77	1	the	the	PRON
ijtc-335	77	2	larger	large	ADJ
ijtc-335	77	3	this	this	DET
ijtc-335	77	4	ratio	ratio	NOUN
ijtc-335	77	5	means	mean	VERB
ijtc-335	77	6	the	the	DET
ijtc-335	77	7	more	more	ADV
ijtc-335	77	8	liquid	liquid	ADJ
ijtc-335	77	9	the	the	DET
ijtc-335	77	10	company	company	NOUN
ijtc-335	77	11	is	be	AUX
ijtc-335	77	12	.	.	PUNCT
ijtc-335	78	1	however	however	ADV
ijtc-335	78	2	,	,	PUNCT
ijtc-335	78	3	this	this	DET
ijtc-335	78	4	ratio	ratio	NOUN
ijtc-335	78	5	has	have	VERB
ijtc-335	78	6	a	a	DET
ijtc-335	78	7	weakness	weakness	NOUN
ijtc-335	78	8	,	,	PUNCT
ijtc-335	78	9	because	because	SCONJ
ijtc-335	78	10	not	not	PART
ijtc-335	78	11	all	all	DET
ijtc-335	78	12	components	component	NOUN
ijtc-335	78	13	of	of	ADP
ijtc-335	78	14	current	current	ADJ
ijtc-335	78	15	assets	asset	NOUN
ijtc-335	78	16	have	have	VERB
ijtc-335	78	17	the	the	DET
ijtc-335	78	18	same	same	ADJ
ijtc-335	78	19	level	level	NOUN
ijtc-335	78	20	of	of	ADP
ijtc-335	78	21	liquidity	liquidity	NOUN
ijtc-335	78	22	.	.	PUNCT
ijtc-335	79	1	in	in	ADP
ijtc-335	79	2	practice	practice	NOUN
ijtc-335	79	3	it	it	PRON
ijtc-335	79	4	is	be	AUX
ijtc-335	79	5	often	often	ADV
ijtc-335	79	6	used	use	VERB
ijtc-335	79	7	that	that	SCONJ
ijtc-335	79	8	the	the	DET
ijtc-335	79	9	current	current	ADJ
ijtc-335	79	10	ratio	ratio	NOUN
ijtc-335	79	11	with	with	ADP
ijtc-335	79	12	a	a	DET
ijtc-335	79	13	standard	standard	NOUN
ijtc-335	79	14	of	of	ADP
ijtc-335	79	15	200	200	NUM
ijtc-335	79	16	%	%	NOUN
ijtc-335	79	17	(	(	PUNCT
ijtc-335	79	18	2:1	2:1	NUM
ijtc-335	79	19	)	)	PUNCT
ijtc-335	79	20	is	be	AUX
ijtc-335	79	21	sometimes	sometimes	ADV
ijtc-335	79	22	considered	consider	VERB
ijtc-335	79	23	a	a	DET
ijtc-335	79	24	fairly	fairly	ADV
ijtc-335	79	25	good	good	ADJ
ijtc-335	79	26	or	or	CCONJ
ijtc-335	79	27	satisfactory	satisfactory	ADJ
ijtc-335	79	28	measure	measure	NOUN
ijtc-335	79	29	for	for	ADP
ijtc-335	79	30	a	a	DET
ijtc-335	79	31	company	company	NOUN
ijtc-335	79	32	.	.	PUNCT
ijtc-335	80	1	according	accord	VERB
ijtc-335	80	2	to	to	ADP
ijtc-335	80	3	puspitasari	puspitasari	PROPN
ijtc-335	80	4	and	and	CCONJ
ijtc-335	80	5	nik	nik	PROPN
ijtc-335	80	6	amah	amah	PROPN
ijtc-335	80	7	(	(	PUNCT
ijtc-335	80	8	2019	2019	NUM
ijtc-335	80	9	)	)	PUNCT
ijtc-335	80	10	liquidity	liquidity	NOUN
ijtc-335	80	11	has	have	VERB
ijtc-335	80	12	an	an	DET
ijtc-335	80	13	effect	effect	NOUN
ijtc-335	80	14	on	on	ADP
ijtc-335	80	15	corporate	corporate	ADJ
ijtc-335	80	16	income	income	NOUN
ijtc-335	80	17	tax	tax	NOUN
ijtc-335	80	18	,	,	PUNCT
ijtc-335	80	19	while	while	SCONJ
ijtc-335	80	20	according	accord	VERB
ijtc-335	80	21	to	to	ADP
ijtc-335	80	22	anam	anam	PROPN
ijtc-335	80	23	&	&	CCONJ
ijtc-335	80	24	zuardi	zuardi	PROPN
ijtc-335	80	25	(	(	PUNCT
ijtc-335	80	26	2018	2018	NUM
ijtc-335	80	27	)	)	PUNCT
ijtc-335	80	28	liquidity	liquidity	NOUN
ijtc-335	80	29	has	have	VERB
ijtc-335	80	30	no	no	DET
ijtc-335	80	31	effect	effect	NOUN
ijtc-335	80	32	on	on	ADP
ijtc-335	80	33	income	income	NOUN
ijtc-335	80	34	tax	tax	NOUN
ijtc-335	80	35	.	.	PUNCT
ijtc-335	81	1	effect	effect	NOUN
ijtc-335	81	2	of	of	ADP
ijtc-335	81	3	profitability	profitability	NOUN
ijtc-335	81	4	on	on	ADP
ijtc-335	81	5	corporate	corporate	ADJ
ijtc-335	81	6	income	income	NOUN
ijtc-335	81	7	tax	tax	NOUN
ijtc-335	81	8	the	the	DET
ijtc-335	81	9	profitability	profitability	NOUN
ijtc-335	81	10	ratio	ratio	NOUN
ijtc-335	81	11	is	be	AUX
ijtc-335	81	12	a	a	DET
ijtc-335	81	13	ratio	ratio	NOUN
ijtc-335	81	14	to	to	PART
ijtc-335	81	15	assess	assess	VERB
ijtc-335	81	16	the	the	DET
ijtc-335	81	17	company	company	NOUN
ijtc-335	81	18	's	's	PART
ijtc-335	81	19	ability	ability	NOUN
ijtc-335	81	20	to	to	PART
ijtc-335	81	21	seek	seek	VERB
ijtc-335	81	22	profit	profit	NOUN
ijtc-335	81	23	(	(	PUNCT
ijtc-335	81	24	kasmir	kasmir	PROPN
ijtc-335	81	25	,	,	PUNCT
ijtc-335	81	26	2017	2017	NUM
ijtc-335	81	27	)	)	PUNCT
ijtc-335	81	28	.	.	PUNCT
ijtc-335	82	1	this	this	DET
ijtc-335	82	2	ratio	ratio	NOUN
ijtc-335	82	3	also	also	ADV
ijtc-335	82	4	provides	provide	VERB
ijtc-335	82	5	a	a	DET
ijtc-335	82	6	measure	measure	NOUN
ijtc-335	82	7	of	of	ADP
ijtc-335	82	8	the	the	DET
ijtc-335	82	9	effectiveness	effectiveness	NOUN
ijtc-335	82	10	of	of	ADP
ijtc-335	82	11	a	a	DET
ijtc-335	82	12	company	company	NOUN
ijtc-335	82	13	's	's	PART
ijtc-335	82	14	management	management	NOUN
ijtc-335	82	15	.	.	PUNCT
ijtc-335	83	1	net	net	ADJ
ijtc-335	83	2	profit	profit	NOUN
ijtc-335	83	3	margin	margin	NOUN
ijtc-335	83	4	(	(	PUNCT
ijtc-335	83	5	npm	npm	PROPN
ijtc-335	83	6	)	)	PUNCT
ijtc-335	83	7	is	be	AUX
ijtc-335	83	8	a	a	DET
ijtc-335	83	9	measure	measure	NOUN
ijtc-335	83	10	of	of	ADP
ijtc-335	83	11	profit	profit	NOUN
ijtc-335	83	12	by	by	ADP
ijtc-335	83	13	comparing	compare	VERB
ijtc-335	83	14	the	the	DET
ijtc-335	83	15	profit	profit	NOUN
ijtc-335	83	16	after	after	ADP
ijtc-335	83	17	interest	interest	NOUN
ijtc-335	83	18	and	and	CCONJ
ijtc-335	83	19	taxes	taxis	NOUN
ijtc-335	83	20	compared	compare	VERB
ijtc-335	83	21	with	with	ADP
ijtc-335	83	22	sales	sale	NOUN
ijtc-335	83	23	.	.	PUNCT
ijtc-335	84	1	this	this	DET
ijtc-335	84	2	ratio	ratio	NOUN
ijtc-335	84	3	shows	show	VERB
ijtc-335	84	4	the	the	DET
ijtc-335	84	5	company	company	NOUN
ijtc-335	84	6	's	's	PART
ijtc-335	84	7	net	net	ADJ
ijtc-335	84	8	income	income	NOUN
ijtc-335	84	9	on	on	ADP
ijtc-335	84	10	sales	sale	NOUN
ijtc-335	84	11	.	.	PUNCT
ijtc-335	85	1	the	the	DET
ijtc-335	85	2	general	general	ADJ
ijtc-335	85	3	standard	standard	NOUN
ijtc-335	85	4	of	of	ADP
ijtc-335	85	5	the	the	DET
ijtc-335	85	6	industry	industry	NOUN
ijtc-335	85	7	average	average	NOUN
ijtc-335	85	8	for	for	ADP
ijtc-335	85	9	npm	npm	PROPN
ijtc-335	85	10	is	be	AUX
ijtc-335	85	11	20	20	NUM
ijtc-335	85	12	%	%	NOUN
ijtc-335	85	13	,	,	PUNCT
ijtc-335	85	14	if	if	SCONJ
ijtc-335	85	15	it	it	PRON
ijtc-335	85	16	is	be	AUX
ijtc-335	85	17	above	above	ADP
ijtc-335	85	18	the	the	DET
ijtc-335	85	19	industry	industry	NOUN
ijtc-335	85	20	average	average	NOUN
ijtc-335	85	21	then	then	ADV
ijtc-335	85	22	the	the	DET
ijtc-335	85	23	profit	profit	NOUN
ijtc-335	85	24	margin	margin	NOUN
ijtc-335	85	25	of	of	ADP
ijtc-335	85	26	a	a	DET
ijtc-335	85	27	company	company	NOUN
ijtc-335	85	28	is	be	AUX
ijtc-335	85	29	good	good	ADJ
ijtc-335	85	30	,	,	PUNCT
ijtc-335	85	31	and	and	CCONJ
ijtc-335	85	32	vice	vice	ADV
ijtc-335	85	33	versa	versa	ADV
ijtc-335	85	34	.	.	PUNCT
ijtc-335	86	1	theoretically	theoretically	ADV
ijtc-335	86	2	,	,	PUNCT
ijtc-335	86	3	the	the	DET
ijtc-335	86	4	profitability	profitability	NOUN
ijtc-335	86	5	ratio	ratio	NOUN
ijtc-335	86	6	affects	affect	VERB
ijtc-335	86	7	the	the	DET
ijtc-335	86	8	size	size	NOUN
ijtc-335	86	9	of	of	ADP
ijtc-335	86	10	the	the	DET
ijtc-335	86	11	corporate	corporate	ADJ
ijtc-335	86	12	income	income	NOUN
ijtc-335	86	13	tax	tax	NOUN
ijtc-335	86	14	.	.	PUNCT
ijtc-335	87	1	this	this	PRON
ijtc-335	87	2	is	be	AUX
ijtc-335	87	3	supported	support	VERB
ijtc-335	87	4	by	by	ADP
ijtc-335	87	5	the	the	DET
ijtc-335	87	6	results	result	NOUN
ijtc-335	87	7	of	of	ADP
ijtc-335	87	8	research	research	NOUN
ijtc-335	87	9	by	by	ADP
ijtc-335	87	10	puspitasari	puspitasari	PROPN
ijtc-335	87	11	and	and	CCONJ
ijtc-335	87	12	nik	nik	PROPN
ijtc-335	87	13	amah	amah	PROPN
ijtc-335	87	14	(	(	PUNCT
ijtc-335	87	15	2019	2019	NUM
ijtc-335	87	16	)	)	PUNCT
ijtc-335	87	17	that	that	PRON
ijtc-335	87	18	shows	show	VERB
ijtc-335	87	19	the	the	DET
ijtc-335	87	20	effect	effect	NOUN
ijtc-335	87	21	of	of	ADP
ijtc-335	87	22	profitability	profitability	NOUN
ijtc-335	87	23	of	of	ADP
ijtc-335	87	24	the	the	DET
ijtc-335	87	25	corporate	corporate	ADJ
ijtc-335	87	26	income	income	NOUN
ijtc-335	87	27	tax	tax	NOUN
ijtc-335	87	28	,	,	PUNCT
ijtc-335	87	29	whereas	whereas	SCONJ
ijtc-335	87	30	the	the	DET
ijtc-335	87	31	study	study	NOUN
ijtc-335	87	32	with	with	ADP
ijtc-335	87	33	the	the	DET
ijtc-335	87	34	results	result	NOUN
ijtc-335	87	35	of	of	ADP
ijtc-335	87	36	no	no	DET
ijtc-335	87	37	effect	effect	NOUN
ijtc-335	87	38	of	of	ADP
ijtc-335	87	39	profitability	profitability	NOUN
ijtc-335	87	40	by	by	ADP
ijtc-335	87	41	atina	atina	NOUN
ijtc-335	87	42	et	et	PROPN
ijtc-335	87	43	al	al	PROPN
ijtc-335	87	44	.	.	PROPN
ijtc-335	88	1	(	(	PUNCT
ijtc-335	88	2	2017	2017	NUM
ijtc-335	88	3	)	)	PUNCT
ijtc-335	88	4	it	it	PRON
ijtc-335	88	5	is	be	AUX
ijtc-335	88	6	estimated	estimate	VERB
ijtc-335	88	7	that	that	SCONJ
ijtc-335	88	8	the	the	DET
ijtc-335	88	9	company	company	NOUN
ijtc-335	88	10	does	do	AUX
ijtc-335	88	11	not	not	PART
ijtc-335	88	12	minimize	minimize	VERB
ijtc-335	88	13	the	the	DET
ijtc-335	88	14	costs	cost	NOUN
ijtc-335	88	15	that	that	PRON
ijtc-335	88	16	even	even	ADV
ijtc-335	88	17	though	though	SCONJ
ijtc-335	88	18	the	the	DET
ijtc-335	88	19	company	company	NOUN
ijtc-335	88	20	generates	generate	VERB
ijtc-335	88	21	very	very	ADV
ijtc-335	88	22	high	high	ADJ
ijtc-335	88	23	sales	sale	NOUN
ijtc-335	88	24	,	,	PUNCT
ijtc-335	88	25	the	the	DET
ijtc-335	88	26	burden	burden	NOUN
ijtc-335	88	27	becomes	become	VERB
ijtc-335	88	28	large	large	ADJ
ijtc-335	88	29	and	and	CCONJ
ijtc-335	88	30	has	have	VERB
ijtc-335	88	31	an	an	DET
ijtc-335	88	32	impact	impact	NOUN
ijtc-335	88	33	on	on	ADP
ijtc-335	88	34	the	the	DET
ijtc-335	88	35	decline	decline	NOUN
ijtc-335	88	36	in	in	ADP
ijtc-335	88	37	net	net	ADJ
ijtc-335	88	38	sales	sale	NOUN
ijtc-335	88	39	.	.	PUNCT
ijtc-335	89	1	effect	effect	NOUN
ijtc-335	89	2	of	of	ADP
ijtc-335	89	3	operating	operate	VERB
ijtc-335	89	4	expenses	expense	NOUN
ijtc-335	89	5	on	on	ADP
ijtc-335	89	6	corporate	corporate	ADJ
ijtc-335	89	7	income	income	NOUN
ijtc-335	89	8	tax	tax	NOUN
ijtc-335	89	9	cost	cost	NOUN
ijtc-335	89	10	is	be	AUX
ijtc-335	89	11	the	the	DET
ijtc-335	89	12	cost	cost	NOUN
ijtc-335	89	13	of	of	ADP
ijtc-335	89	14	goods	good	NOUN
ijtc-335	89	15	or	or	CCONJ
ijtc-335	89	16	services	service	NOUN
ijtc-335	89	17	that	that	PRON
ijtc-335	89	18	have	have	AUX
ijtc-335	89	19	provided	provide	VERB
ijtc-335	89	20	benefits	benefit	NOUN
ijtc-335	89	21	which	which	PRON
ijtc-335	89	22	is	be	AUX
ijtc-335	89	23	used	use	VERB
ijtc-335	89	24	to	to	PART
ijtc-335	89	25	earn	earn	VERB
ijtc-335	89	26	income	income	NOUN
ijtc-335	89	27	.	.	PUNCT
ijtc-335	90	1	costs	cost	NOUN
ijtc-335	90	2	will	will	AUX
ijtc-335	90	3	be	be	AUX
ijtc-335	90	4	deducted	deduct	VERB
ijtc-335	90	5	from	from	ADP
ijtc-335	90	6	income	income	NOUN
ijtc-335	90	7	to	to	PART
ijtc-335	90	8	determine	determine	VERB
ijtc-335	90	9	profit	profit	NOUN
ijtc-335	90	10	or	or	CCONJ
ijtc-335	90	11	loss	loss	NOUN
ijtc-335	90	12	for	for	ADP
ijtc-335	90	13	a	a	DET
ijtc-335	90	14	period	period	NOUN
ijtc-335	90	15	so	so	SCONJ
ijtc-335	90	16	that	that	SCONJ
ijtc-335	90	17	costs	cost	NOUN
ijtc-335	90	18	will	will	AUX
ijtc-335	90	19	be	be	AUX
ijtc-335	90	20	included	include	VERB
ijtc-335	90	21	in	in	ADP
ijtc-335	90	22	the	the	DET
ijtc-335	90	23	income	income	NOUN
ijtc-335	90	24	statement	statement	NOUN
ijtc-335	90	25	(	(	PUNCT
ijtc-335	90	26	siregar	siregar	NOUN
ijtc-335	90	27	et	et	PROPN
ijtc-335	90	28	al	al	PROPN
ijtc-335	90	29	.	.	PROPN
ijtc-335	90	30	,	,	PUNCT
ijtc-335	90	31	2013	2013	NUM
ijtc-335	90	32	)	)	PUNCT
ijtc-335	90	33	.	.	PUNCT
ijtc-335	91	1	according	accord	VERB
ijtc-335	91	2	to	to	ADP
ijtc-335	91	3	murhadi	murhadi	NOUN
ijtc-335	91	4	(	(	PUNCT
ijtc-335	91	5	2013	2013	NUM
ijtc-335	91	6	)	)	PUNCT
ijtc-335	91	7	operating	operating	NOUN
ijtc-335	91	8	costs	cost	NOUN
ijtc-335	91	9	are	be	AUX
ijtc-335	91	10	costs	cost	NOUN
ijtc-335	91	11	incurred	incur	VERB
ijtc-335	91	12	relating	relate	VERB
ijtc-335	91	13	to	to	ADP
ijtc-335	91	14	the	the	DET
ijtc-335	91	15	operations	operation	NOUN
ijtc-335	91	16	of	of	ADP
ijtc-335	91	17	the	the	DET
ijtc-335	91	18	company	company	NOUN
ijtc-335	91	19	covering	cover	VERB
ijtc-335	91	20	the	the	DET
ijtc-335	91	21	sales	sale	NOUN
ijtc-335	91	22	and	and	CCONJ
ijtc-335	91	23	administrative	administrative	ADJ
ijtc-335	91	24	costs	cost	NOUN
ijtc-335	91	25	,	,	PUNCT
ijtc-335	91	26	depreciation	depreciation	NOUN
ijtc-335	91	27	costs	cost	NOUN
ijtc-335	91	28	,	,	PUNCT
ijtc-335	91	29	advertising	advertising	NOUN
ijtc-335	91	30	costs	cost	NOUN
ijtc-335	91	31	,	,	PUNCT
ijtc-335	91	32	as	as	ADV
ijtc-335	91	33	well	well	ADV
ijtc-335	91	34	as	as	ADP
ijtc-335	91	35	repair	repair	NOUN
ijtc-335	91	36	and	and	CCONJ
ijtc-335	91	37	maintenance	maintenance	NOUN
ijtc-335	91	38	costs	cost	NOUN
ijtc-335	91	39	.	.	PUNCT
ijtc-335	92	1	costs	cost	NOUN
ijtc-335	92	2	that	that	PRON
ijtc-335	92	3	are	be	AUX
ijtc-335	92	4	allowed	allow	VERB
ijtc-335	92	5	to	to	PART
ijtc-335	92	6	be	be	AUX
ijtc-335	92	7	deducted	deduct	VERB
ijtc-335	92	8	in	in	ADP
ijtc-335	92	9	calculating	calculate	VERB
ijtc-335	92	10	domestic	domestic	ADJ
ijtc-335	92	11	taxpayers	taxpayer	NOUN
ijtc-335	92	12	are	be	AUX
ijtc-335	92	13	costs	cost	NOUN
ijtc-335	92	14	related	relate	VERB
ijtc-335	92	15	to	to	ADP
ijtc-335	92	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	92	17	liquidity	liquidity	NOUN
ijtc-335	92	18	,	,	PUNCT
ijtc-335	92	19	profitability	profitability	NOUN
ijtc-335	92	20	and	and	CCONJ
ijtc-335	92	21	operational	operational	ADJ
ijtc-335	92	22	costs	cost	NOUN
ijtc-335	92	23	on	on	ADP
ijtc-335	92	24	corporate	corporate	ADJ
ijtc-335	92	25	income	income	NOUN
ijtc-335	92	26	tax	tax	NOUN
ijtc-335	92	27	kusrina	kusrina	PROPN
ijtc-335	92	28	&	&	CCONJ
ijtc-335	92	29	fatimah	fatimah	PROPN
ijtc-335	92	30	240	240	NUM
ijtc-335	92	31	|	|	CCONJ
ijtc-335	92	32	ilomata	ilomata	PROPN
ijtc-335	92	33	international	international	ADJ
ijtc-335	92	34	journal	journal	NOUN
ijtc-335	92	35	of	of	ADP
ijtc-335	92	36	tax	tax	PROPN
ijtc-335	92	37	&	&	CCONJ
ijtc-335	92	38	accounting	accounting	PROPN
ijtc-335	92	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	92	40	business	business	NOUN
ijtc-335	92	41	activities	activity	NOUN
ijtc-335	92	42	(	(	PUNCT
ijtc-335	92	43	law	law	NOUN
ijtc-335	92	44	no	no	NOUN
ijtc-335	92	45	.	.	PROPN
ijtc-335	92	46	36	36	NUM
ijtc-335	92	47	of	of	ADP
ijtc-335	92	48	2008	2008	NUM
ijtc-335	92	49	)	)	PUNCT
ijtc-335	92	50	.	.	PUNCT
ijtc-335	93	1	theoretically	theoretically	ADV
ijtc-335	93	2	operating	operate	VERB
ijtc-335	93	3	costs	cost	NOUN
ijtc-335	93	4	affect	affect	VERB
ijtc-335	93	5	corporate	corporate	ADJ
ijtc-335	93	6	income	income	NOUN
ijtc-335	93	7	tax	tax	NOUN
ijtc-335	93	8	.	.	PUNCT
ijtc-335	94	1	the	the	DET
ijtc-335	94	2	results	result	NOUN
ijtc-335	94	3	showed	show	VERB
ijtc-335	94	4	that	that	SCONJ
ijtc-335	94	5	there	there	PRON
ijtc-335	94	6	was	be	VERB
ijtc-335	94	7	an	an	DET
ijtc-335	94	8	effect	effect	NOUN
ijtc-335	94	9	of	of	ADP
ijtc-335	94	10	operational	operational	ADJ
ijtc-335	94	11	costs	cost	NOUN
ijtc-335	94	12	on	on	ADP
ijtc-335	94	13	corporate	corporate	ADJ
ijtc-335	94	14	income	income	NOUN
ijtc-335	94	15	tax	tax	NOUN
ijtc-335	94	16	,	,	PUNCT
ijtc-335	94	17	among	among	ADP
ijtc-335	94	18	others	other	NOUN
ijtc-335	94	19	,	,	PUNCT
ijtc-335	94	20	found	find	VERB
ijtc-335	94	21	by	by	ADP
ijtc-335	94	22	anam	anam	PROPN
ijtc-335	94	23	and	and	CCONJ
ijtc-335	94	24	zuardi	zuardi	PROPN
ijtc-335	94	25	(	(	PUNCT
ijtc-335	94	26	2018	2018	NUM
ijtc-335	94	27	)	)	PUNCT
ijtc-335	94	28	,	,	PUNCT
ijtc-335	94	29	anggraini	anggraini	NOUN
ijtc-335	94	30	and	and	CCONJ
ijtc-335	94	31	kusufiyah	kusufiyah	NOUN
ijtc-335	94	32	(	(	PUNCT
ijtc-335	94	33	2020	2020	NUM
ijtc-335	94	34	)	)	PUNCT
ijtc-335	94	35	while	while	SCONJ
ijtc-335	94	36	puspitasari	puspitasari	PROPN
ijtc-335	94	37	and	and	CCONJ
ijtc-335	94	38	nik	nik	PROPN
ijtc-335	94	39	amah	amah	PROPN
ijtc-335	94	40	(	(	PUNCT
ijtc-335	94	41	2019	2019	NUM
ijtc-335	94	42	)	)	PUNCT
ijtc-335	94	43	found	find	VERB
ijtc-335	94	44	no	no	DET
ijtc-335	94	45	effect	effect	NOUN
ijtc-335	94	46	.	.	PUNCT
ijtc-335	95	1	the	the	DET
ijtc-335	95	2	theoretical	theoretical	ADJ
ijtc-335	95	3	framework	framework	NOUN
ijtc-335	95	4	of	of	ADP
ijtc-335	95	5	the	the	DET
ijtc-335	95	6	research	research	NOUN
ijtc-335	95	7	can	can	AUX
ijtc-335	95	8	be	be	AUX
ijtc-335	95	9	illustrated	illustrate	VERB
ijtc-335	95	10	in	in	ADP
ijtc-335	95	11	the	the	DET
ijtc-335	95	12	research	research	NOUN
ijtc-335	95	13	model	model	NOUN
ijtc-335	95	14	as	as	SCONJ
ijtc-335	95	15	follows	follow	VERB
ijtc-335	95	16	:	:	PUNCT
ijtc-335	95	17	figure	figure	NOUN
ijtc-335	95	18	1	1	NUM
ijtc-335	95	19	.	.	PUNCT
ijtc-335	95	20	research	research	NOUN
ijtc-335	95	21	model	model	NOUN
ijtc-335	95	22	hypothesis	hypothesis	NOUN
ijtc-335	95	23	:	:	PUNCT
ijtc-335	95	24	h1	h1	PROPN
ijtc-335	95	25	.	.	PUNCT
ijtc-335	96	1	liquidity	liquidity	NOUN
ijtc-335	96	2	has	have	VERB
ijtc-335	96	3	partial	partial	ADJ
ijtc-335	96	4	effect	effect	NOUN
ijtc-335	96	5	on	on	ADP
ijtc-335	96	6	corporate	corporate	ADJ
ijtc-335	96	7	income	income	NOUN
ijtc-335	96	8	tax	tax	NOUN
ijtc-335	96	9	h2	h2	PROPN
ijtc-335	96	10	.	.	PUNCT
ijtc-335	97	1	profitability	profitability	NOUN
ijtc-335	97	2	has	have	VERB
ijtc-335	97	3	partial	partial	ADJ
ijtc-335	97	4	effect	effect	NOUN
ijtc-335	97	5	on	on	ADP
ijtc-335	97	6	corporate	corporate	ADJ
ijtc-335	97	7	income	income	NOUN
ijtc-335	97	8	tax	tax	NOUN
ijtc-335	97	9	h3	h3	NOUN
ijtc-335	97	10	.	.	PUNCT
ijtc-335	98	1	operational	operational	ADJ
ijtc-335	98	2	costs	cost	NOUN
ijtc-335	98	3	have	have	VERB
ijtc-335	98	4	a	a	DET
ijtc-335	98	5	partial	partial	ADJ
ijtc-335	98	6	effect	effect	NOUN
ijtc-335	98	7	on	on	ADP
ijtc-335	98	8	corporate	corporate	ADJ
ijtc-335	98	9	income	income	NOUN
ijtc-335	98	10	tax	tax	NOUN
ijtc-335	98	11	h4	h4	PROPN
ijtc-335	98	12	.	.	PUNCT
ijtc-335	99	1	liquidity	liquidity	NOUN
ijtc-335	99	2	,	,	PUNCT
ijtc-335	99	3	profitability	profitability	NOUN
ijtc-335	99	4	and	and	CCONJ
ijtc-335	99	5	operating	operating	NOUN
ijtc-335	99	6	costs	cost	NOUN
ijtc-335	99	7	have	have	VERB
ijtc-335	99	8	a	a	DET
ijtc-335	99	9	simultaneous	simultaneous	ADJ
ijtc-335	99	10	effect	effect	NOUN
ijtc-335	99	11	on	on	ADP
ijtc-335	99	12	corporate	corporate	ADJ
ijtc-335	99	13	income	income	NOUN
ijtc-335	99	14	tax	tax	NOUN
ijtc-335	99	15	.	.	PUNCT
ijtc-335	100	1	method	method	VERB
ijtc-335	100	2	the	the	DET
ijtc-335	100	3	object	object	NOUN
ijtc-335	100	4	of	of	ADP
ijtc-335	100	5	this	this	DET
ijtc-335	100	6	study	study	NOUN
ijtc-335	100	7	is	be	AUX
ijtc-335	100	8	company	company	NOUN
ijtc-335	100	9	of	of	ADP
ijtc-335	100	10	trade	trade	NOUN
ijtc-335	100	11	,	,	PUNCT
ijtc-335	100	12	services	service	NOUN
ijtc-335	100	13	and	and	CCONJ
ijtc-335	100	14	investment	investment	NOUN
ijtc-335	100	15	in	in	ADP
ijtc-335	100	16	major	major	ADJ
ijtc-335	100	17	trade	trade	NOUN
ijtc-335	100	18	subsector	subsector	NOUN
ijtc-335	100	19	(	(	PUNCT
ijtc-335	100	20	wholesale	wholesale	ADJ
ijtc-335	100	21	)	)	PUNCT
ijtc-335	100	22	listed	list	VERB
ijtc-335	100	23	on	on	ADP
ijtc-335	100	24	the	the	DET
ijtc-335	100	25	indonesia	indonesia	PROPN
ijtc-335	100	26	stock	stock	PROPN
ijtc-335	100	27	exchange	exchange	PROPN
ijtc-335	100	28	(	(	PUNCT
ijtc-335	100	29	bei	bei	PROPN
ijtc-335	100	30	)	)	PUNCT
ijtc-335	100	31	for	for	ADP
ijtc-335	100	32	the	the	DET
ijtc-335	100	33	data	datum	NOUN
ijtc-335	100	34	period	period	NOUN
ijtc-335	100	35	of	of	ADP
ijtc-335	100	36	2014	2014	NUM
ijtc-335	100	37	2018	2018	NUM
ijtc-335	100	38	.	.	PUNCT
ijtc-335	101	1	determination	determination	NOUN
ijtc-335	101	2	of	of	ADP
ijtc-335	101	3	the	the	DET
ijtc-335	101	4	sample	sample	NOUN
ijtc-335	101	5	in	in	ADP
ijtc-335	101	6	this	this	DET
ijtc-335	101	7	study	study	NOUN
ijtc-335	101	8	using	use	VERB
ijtc-335	101	9	the	the	DET
ijtc-335	101	10	purposive	purposive	ADJ
ijtc-335	101	11	sampling	sampling	NOUN
ijtc-335	101	12	method	method	NOUN
ijtc-335	101	13	.	.	PUNCT
ijtc-335	102	1	of	of	ADP
ijtc-335	102	2	the	the	DET
ijtc-335	102	3	40	40	NUM
ijtc-335	102	4	companies	company	NOUN
ijtc-335	102	5	listed	list	VERB
ijtc-335	102	6	on	on	ADP
ijtc-335	102	7	big	big	ADJ
ijtc-335	102	8	trade	trade	NOUN
ijtc-335	102	9	subsector	subsector	NOUN
ijtc-335	102	10	(	(	PUNCT
ijtc-335	102	11	wholesale	wholesale	ADJ
ijtc-335	102	12	)	)	PUNCT
ijtc-335	102	13	,	,	PUNCT
ijtc-335	102	14	there	there	PRON
ijtc-335	102	15	are	be	VERB
ijtc-335	102	16	eight	eight	NUM
ijtc-335	102	17	companies	company	NOUN
ijtc-335	102	18	that	that	PRON
ijtc-335	102	19	can	can	AUX
ijtc-335	102	20	be	be	AUX
ijtc-335	102	21	used	use	VERB
ijtc-335	102	22	as	as	ADP
ijtc-335	102	23	samples	sample	NOUN
ijtc-335	102	24	with	with	ADP
ijtc-335	102	25	the	the	DET
ijtc-335	102	26	following	follow	VERB
ijtc-335	102	27	criteria	criterion	NOUN
ijtc-335	102	28	:1	:1	PUNCT
ijtc-335	102	29	.	.	PUNCT
ijtc-335	103	1	no	no	DET
ijtc-335	103	2	commercial	commercial	ADJ
ijtc-335	103	3	or	or	CCONJ
ijtc-335	103	4	fiscal	fiscal	ADJ
ijtc-335	103	5	losses	loss	NOUN
ijtc-335	103	6	,	,	PUNCT
ijtc-335	103	7	2	2	X
ijtc-335	103	8	.	.	PUNCT
ijtc-335	104	1	the	the	DET
ijtc-335	104	2	profit	profit	NOUN
ijtc-335	104	3	/	/	SYM
ijtc-335	104	4	loss	loss	NOUN
ijtc-335	104	5	report	report	NOUN
ijtc-335	104	6	uses	use	VERB
ijtc-335	104	7	the	the	DET
ijtc-335	104	8	rupiah	rupiah	PROPN
ijtc-335	104	9	currency	currency	NOUN
ijtc-335	104	10	unit	unit	NOUN
ijtc-335	104	11	.	.	PUNCT
ijtc-335	105	1	3	3	X
ijtc-335	105	2	.	.	X
ijtc-335	105	3	company	company	NOUN
ijtc-335	105	4	data	datum	NOUN
ijtc-335	105	5	and	and	CCONJ
ijtc-335	105	6	components	component	NOUN
ijtc-335	105	7	in	in	ADP
ijtc-335	105	8	complete	complete	ADJ
ijtc-335	105	9	financial	financial	ADJ
ijtc-335	105	10	statements	statement	NOUN
ijtc-335	105	11	the	the	DET
ijtc-335	105	12	analysis	analysis	NOUN
ijtc-335	105	13	used	use	VERB
ijtc-335	105	14	was	be	AUX
ijtc-335	105	15	multiple	multiple	ADJ
ijtc-335	105	16	linear	linear	ADJ
ijtc-335	105	17	regression	regression	NOUN
ijtc-335	105	18	analysis	analysis	NOUN
ijtc-335	105	19	which	which	PRON
ijtc-335	105	20	that	that	PRON
ijtc-335	105	21	was	be	AUX
ijtc-335	105	22	processed	process	VERB
ijtc-335	105	23	with	with	ADP
ijtc-335	105	24	the	the	DET
ijtc-335	105	25	software	software	NOUN
ijtc-335	105	26	statistical	statistical	ADJ
ijtc-335	105	27	product	product	NOUN
ijtc-335	105	28	and	and	CCONJ
ijtc-335	105	29	service	service	NOUN
ijtc-335	105	30	solution	solution	NOUN
ijtc-335	105	31	(	(	PUNCT
ijtc-335	105	32	spss	spss	ADJ
ijtc-335	105	33	)	)	PUNCT
ijtc-335	105	34	software	software	NOUN
ijtc-335	105	35	version	version	NOUN
ijtc-335	105	36	26	26	NUM
ijtc-335	105	37	.	.	PUNCT
ijtc-335	106	1	the	the	DET
ijtc-335	106	2	data	data	NOUN
ijtc-335	106	3	sources	source	NOUN
ijtc-335	106	4	in	in	ADP
ijtc-335	106	5	the	the	DET
ijtc-335	106	6	form	form	NOUN
ijtc-335	106	7	of	of	ADP
ijtc-335	106	8	financial	financial	ADJ
ijtc-335	106	9	statements	statement	NOUN
ijtc-335	106	10	were	be	AUX
ijtc-335	106	11	obtained	obtain	VERB
ijtc-335	106	12	from	from	ADP
ijtc-335	106	13	www.idx.go.id	www.idx.go.id	NOUN
ijtc-335	106	14	and	and	CCONJ
ijtc-335	106	15	www.idnfinancials.co.id	www.idnfinancials.co.id	PROPN
ijtc-335	106	16	.	.	PUNCT
ijtc-335	107	1	result	result	NOUN
ijtc-335	107	2	and	and	CCONJ
ijtc-335	107	3	discussion	discussion	NOUN
ijtc-335	107	4	based	base	VERB
ijtc-335	107	5	on	on	ADP
ijtc-335	107	6	table	table	NOUN
ijtc-335	107	7	3	3	NUM
ijtc-335	107	8	,	,	PUNCT
ijtc-335	107	9	the	the	DET
ijtc-335	107	10	results	result	NOUN
ijtc-335	107	11	of	of	ADP
ijtc-335	107	12	the	the	DET
ijtc-335	107	13	kolmogorov	kolmogorov	ADJ
ijtc-335	107	14	-	-	PUNCT
ijtc-335	107	15	smirnov	smirnov	ADJ
ijtc-335	107	16	test	test	NOUN
ijtc-335	107	17	show	show	NOUN
ijtc-335	107	18	that	that	SCONJ
ijtc-335	107	19	the	the	DET
ijtc-335	107	20	values	value	NOUN
ijtc-335	107	21	of	of	ADP
ijtc-335	107	22	liquidity	liquidity	NOUN
ijtc-335	107	23	,	,	PUNCT
ijtc-335	107	24	profitability	profitability	NOUN
ijtc-335	107	25	and	and	CCONJ
ijtc-335	107	26	operating	operating	NOUN
ijtc-335	107	27	costs	cost	NOUN
ijtc-335	107	28	in	in	ADP
ijtc-335	107	29	this	this	DET
ijtc-335	107	30	study	study	NOUN
ijtc-335	107	31	are	be	AUX
ijtc-335	107	32	normally	normally	ADV
ijtc-335	107	33	distributed	distribute	VERB
ijtc-335	107	34	.	.	PUNCT
ijtc-335	108	1	in	in	ADP
ijtc-335	108	2	this	this	DET
ijtc-335	108	3	case	case	NOUN
ijtc-335	108	4	,	,	PUNCT
ijtc-335	108	5	it	it	PRON
ijtc-335	108	6	is	be	AUX
ijtc-335	108	7	shown	show	VERB
ijtc-335	108	8	by	by	ADP
ijtc-335	108	9	h3	h3	NOUN
ijtc-335	108	10	h2	h2	PROPN
ijtc-335	108	11	h1	h1	PROPN
ijtc-335	108	12	liquidity	liquidity	NOUN
ijtc-335	108	13	(	(	PUNCT
ijtc-335	108	14	x1	x1	ADJ
ijtc-335	108	15	)	)	PUNCT
ijtc-335	108	16	profitability	profitability	NOUN
ijtc-335	108	17	(	(	PUNCT
ijtc-335	108	18	x2	x2	ADJ
ijtc-335	108	19	)	)	PUNCT
ijtc-335	108	20	operational	operational	ADJ
ijtc-335	108	21	cost	cost	NOUN
ijtc-335	108	22	(	(	PUNCT
ijtc-335	108	23	x3	x3	ADJ
ijtc-335	108	24	)	)	PUNCT
ijtc-335	108	25	income	income	NOUN
ijtc-335	108	26	tax	tax	NOUN
ijtc-335	108	27	h4	h4	PROPN
ijtc-335	108	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	108	29	http://www.idnfinancials.co.id/	http://www.idnfinancials.co.id/	PROPN
ijtc-335	108	30	liquidity	liquidity	NOUN
ijtc-335	108	31	,	,	PUNCT
ijtc-335	108	32	profitability	profitability	NOUN
ijtc-335	108	33	and	and	CCONJ
ijtc-335	108	34	operational	operational	ADJ
ijtc-335	108	35	costs	cost	NOUN
ijtc-335	108	36	on	on	ADP
ijtc-335	108	37	corporate	corporate	ADJ
ijtc-335	108	38	income	income	NOUN
ijtc-335	108	39	tax	tax	NOUN
ijtc-335	108	40	kusrina	kusrina	PROPN
ijtc-335	108	41	&	&	CCONJ
ijtc-335	108	42	fatimah	fatimah	PROPN
ijtc-335	108	43	241	241	PROPN
ijtc-335	108	44	|	|	ADV
ijtc-335	108	45	ilomata	ilomata	VERB
ijtc-335	108	46	international	international	ADJ
ijtc-335	108	47	journal	journal	NOUN
ijtc-335	108	48	of	of	ADP
ijtc-335	108	49	tax	tax	PROPN
ijtc-335	108	50	&	&	CCONJ
ijtc-335	108	51	accounting	accounting	PROPN
ijtc-335	108	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	108	53	the	the	DET
ijtc-335	108	54	obtained	obtain	VERB
ijtc-335	108	55	value	value	NOUN
ijtc-335	108	56	of	of	ADP
ijtc-335	108	57	asymp	asymp	PROPN
ijtc-335	108	58	.	.	PUNCT
ijtc-335	109	1	sig	sig	INTJ
ijtc-335	109	2	.	.	PUNCT
ijtc-335	110	1	(	(	PUNCT
ijtc-335	110	2	2	2	NUM
ijtc-335	110	3	-	-	PUNCT
ijtc-335	110	4	tailed	tailed	ADJ
ijtc-335	110	5	)	)	PUNCT
ijtc-335	110	6	0,121	0,121	NUM
ijtc-335	110	7	.	.	PUNCT
ijtc-335	111	1	it	it	PRON
ijtc-335	111	2	can	can	AUX
ijtc-335	111	3	be	be	AUX
ijtc-335	111	4	concluded	conclude	VERB
ijtc-335	111	5	that	that	SCONJ
ijtc-335	111	6	the	the	DET
ijtc-335	111	7	data	data	NOUN
ijtc-335	111	8	is	be	AUX
ijtc-335	111	9	normally	normally	ADV
ijtc-335	111	10	distributed	distribute	VERB
ijtc-335	111	11	because	because	SCONJ
ijtc-335	111	12	the	the	DET
ijtc-335	111	13	significance	significance	NOUN
ijtc-335	111	14	value	value	NOUN
ijtc-335	111	15	is	be	AUX
ijtc-335	111	16	0,121	0,121	NUM
ijtc-335	111	17	>	>	PUNCT
ijtc-335	111	18	0,05	0,05	NOUN
ijtc-335	111	19	,	,	PUNCT
ijtc-335	111	20	so	so	SCONJ
ijtc-335	111	21	the	the	DET
ijtc-335	111	22	regression	regression	NOUN
ijtc-335	111	23	model	model	NOUN
ijtc-335	111	24	meets	meet	VERB
ijtc-335	111	25	the	the	DET
ijtc-335	111	26	assumption	assumption	NOUN
ijtc-335	111	27	of	of	ADP
ijtc-335	111	28	normality	normality	NOUN
ijtc-335	111	29	.	.	PUNCT
ijtc-335	112	1	thus	thus	ADV
ijtc-335	112	2	the	the	DET
ijtc-335	112	3	regression	regression	NOUN
ijtc-335	112	4	model	model	NOUN
ijtc-335	112	5	is	be	AUX
ijtc-335	112	6	feasible	feasible	ADJ
ijtc-335	112	7	to	to	PART
ijtc-335	112	8	be	be	AUX
ijtc-335	112	9	used	use	VERB
ijtc-335	112	10	in	in	ADP
ijtc-335	112	11	research	research	NOUN
ijtc-335	112	12	.	.	PUNCT
ijtc-335	113	1	table	table	NOUN
ijtc-335	113	2	3	3	NUM
ijtc-335	113	3	.	.	PUNCT
ijtc-335	113	4	normality	normality	NOUN
ijtc-335	113	5	one	one	NUM
ijtc-335	113	6	-sample	-sample	NOUN
ijtc-335	113	7	kolmogorov	kolmogorov	ADJ
ijtc-335	113	8	-	-	PUNCT
ijtc-335	113	9	smirnov	smirnov	ADJ
ijtc-335	113	10	test	test	NOUN
ijtc-335	113	11	unstandardized	unstandardize	VERB
ijtc-335	113	12	residual	residual	ADJ
ijtc-335	113	13	n	n	CCONJ
ijtc-335	113	14	40	40	NUM
ijtc-335	113	15	normal	normal	ADJ
ijtc-335	113	16	parametersa	parametersa	NOUN
ijtc-335	113	17	,	,	PUNCT
ijtc-335	113	18	b	b	PROPN
ijtc-335	113	19	mean	mean	NOUN
ijtc-335	114	1	0.0000000	0.0000000	NUM
ijtc-335	114	2	std	std	NOUN
ijtc-335	114	3	.	.	PUNCT
ijtc-335	114	4	deviation	deviation	NOUN
ijtc-335	114	5	0.23615215	0.23615215	NUM
ijtc-335	114	6	asymp	asymp	NOUN
ijtc-335	114	7	.	.	PUNCT
ijtc-335	115	1	sig	sig	PROPN
ijtc-335	115	2	.	.	PUNCT
ijtc-335	116	1	(	(	PUNCT
ijtc-335	116	2	2	2	NUM
ijtc-335	116	3	-	-	PUNCT
ijtc-335	116	4	tailed	tailed	ADJ
ijtc-335	116	5	)	)	PUNCT
ijtc-335	116	6	,	,	PUNCT
ijtc-335	116	7	121c	121c	NUM
ijtc-335	116	8	source	source	NOUN
ijtc-335	116	9	:	:	PUNCT
ijtc-335	116	10	data	datum	NOUN
ijtc-335	116	11	processed	process	VERB
ijtc-335	116	12	multicollinearity	multicollinearity	NOUN
ijtc-335	116	13	testing	testing	NOUN
ijtc-335	116	14	results	result	NOUN
ijtc-335	116	15	shown	show	VERB
ijtc-335	116	16	in	in	ADP
ijtc-335	116	17	table	table	NOUN
ijtc-335	116	18	4	4	NUM
ijtc-335	116	19	,	,	PUNCT
ijtc-335	116	20	shows	show	VERB
ijtc-335	116	21	the	the	DET
ijtc-335	116	22	value	value	NOUN
ijtc-335	116	23	tolarance	tolarance	NOUN
ijtc-335	116	24	liquidity	liquidity	NOUN
ijtc-335	116	25	of	of	ADP
ijtc-335	116	26	0,807	0,807	NUM
ijtc-335	116	27	,	,	PUNCT
ijtc-335	116	28	the	the	DET
ijtc-335	116	29	profitability	profitability	NOUN
ijtc-335	116	30	at	at	ADP
ijtc-335	116	31	0.880	0.880	NUM
ijtc-335	116	32	,	,	PUNCT
ijtc-335	116	33	and	and	CCONJ
ijtc-335	116	34	operating	operating	NOUN
ijtc-335	116	35	expenses	expense	NOUN
ijtc-335	116	36	amounted	amount	VERB
ijtc-335	116	37	to	to	ADP
ijtc-335	116	38	0,872	0,872	NUM
ijtc-335	116	39	.	.	PUNCT
ijtc-335	117	1	while	while	SCONJ
ijtc-335	117	2	the	the	DET
ijtc-335	117	3	value	value	NOUN
ijtc-335	117	4	of	of	ADP
ijtc-335	117	5	vif	vif	NOUN
ijtc-335	117	6	for	for	ADP
ijtc-335	117	7	liquidity	liquidity	NOUN
ijtc-335	117	8	is	be	AUX
ijtc-335	117	9	1,239	1,239	NUM
ijtc-335	117	10	,	,	PUNCT
ijtc-335	117	11	profitability	profitability	NOUN
ijtc-335	117	12	is	be	AUX
ijtc-335	117	13	1,136	1,136	NUM
ijtc-335	117	14	,	,	PUNCT
ijtc-335	117	15	and	and	CCONJ
ijtc-335	117	16	operational	operational	ADJ
ijtc-335	117	17	costs	cost	NOUN
ijtc-335	117	18	are	be	AUX
ijtc-335	117	19	1,147	1,147	NUM
ijtc-335	117	20	.	.	PUNCT
ijtc-335	118	1	it	it	PRON
ijtc-335	118	2	can	can	AUX
ijtc-335	118	3	be	be	AUX
ijtc-335	118	4	concluded	conclude	VERB
ijtc-335	118	5	that	that	SCONJ
ijtc-335	118	6	the	the	DET
ijtc-335	118	7	value	value	NOUN
ijtc-335	118	8	of	of	ADP
ijtc-335	118	9	liquidity	liquidity	NOUN
ijtc-335	118	10	ratios	ratio	NOUN
ijtc-335	118	11	tolerance	tolerance	NOUN
ijtc-335	118	12	,	,	PUNCT
ijtc-335	118	13	profitability	profitability	NOUN
ijtc-335	118	14	and	and	CCONJ
ijtc-335	118	15	operational	operational	ADJ
ijtc-335	118	16	costs	cost	NOUN
ijtc-335	118	17	≥	≥	NUM
ijtc-335	118	18	0.10	0.10	NUM
ijtc-335	118	19	and	and	CCONJ
ijtc-335	118	20	vif	vif	NOUN
ijtc-335	118	21	liquidity	liquidity	NOUN
ijtc-335	118	22	ratios	ratio	NOUN
ijtc-335	118	23	,	,	PUNCT
ijtc-335	118	24	profitability	profitability	NOUN
ijtc-335	118	25	and	and	CCONJ
ijtc-335	118	26	operational	operational	ADJ
ijtc-335	118	27	costs	cost	NOUN
ijtc-335	118	28	≤	≤	NOUN
ijtc-335	118	29	10	10	NUM
ijtc-335	118	30	.	.	PUNCT
ijtc-335	119	1	it	it	PRON
ijtc-335	119	2	can	can	AUX
ijtc-335	119	3	be	be	AUX
ijtc-335	119	4	concluded	conclude	VERB
ijtc-335	119	5	the	the	DET
ijtc-335	119	6	research	research	NOUN
ijtc-335	119	7	data	data	NOUN
ijtc-335	119	8	is	be	AUX
ijtc-335	119	9	not	not	PART
ijtc-335	119	10	the	the	DET
ijtc-335	119	11	case	case	NOUN
ijtc-335	119	12	of	of	ADP
ijtc-335	119	13	multicolinearity	multicolinearity	NOUN
ijtc-335	119	14	and	and	CCONJ
ijtc-335	119	15	is	be	AUX
ijtc-335	119	16	stated	state	VERB
ijtc-335	119	17	that	that	SCONJ
ijtc-335	119	18	multicolinearity	multicolinearity	NOUN
ijtc-335	119	19	test	test	NOUN
ijtc-335	119	20	is	be	AUX
ijtc-335	119	21	fulfilled	fulfil	VERB
ijtc-335	119	22	.	.	PUNCT
ijtc-335	120	1	table	table	NOUN
ijtc-335	120	2	4	4	NUM
ijtc-335	120	3	.	.	PUNCT
ijtc-335	121	1	multicollinearity	multicollinearity	NOUN
ijtc-335	121	2	test	test	NOUN
ijtc-335	121	3	coefficients	coefficient	VERB
ijtc-335	121	4	a	a	DET
ijtc-335	121	5	model	model	NOUN
ijtc-335	121	6	collinearity	collinearity	NOUN
ijtc-335	121	7	statistics	statistic	NOUN
ijtc-335	121	8	tolerance	tolerance	NOUN
ijtc-335	121	9	vif	vif	NOUN
ijtc-335	121	10	1	1	NUM
ijtc-335	121	11	liquidity	liquidity	NOUN
ijtc-335	121	12	0.807	0.807	NUM
ijtc-335	121	13	1.239	1.239	NUM
ijtc-335	121	14	profitability	profitability	NOUN
ijtc-335	121	15	0.880	0.880	NUM
ijtc-335	121	16	1.136	1.136	NUM
ijtc-335	121	17	operating	operating	NOUN
ijtc-335	121	18	costs	cost	NOUN
ijtc-335	121	19	0.872	0.872	NUM
ijtc-335	121	20	1.147	1.147	NUM
ijtc-335	121	21	source	source	NOUN
ijtc-335	121	22	:	:	PUNCT
ijtc-335	121	23	data	datum	NOUN
ijtc-335	121	24	processed	process	VERB
ijtc-335	121	25	the	the	DET
ijtc-335	121	26	results	result	NOUN
ijtc-335	121	27	of	of	ADP
ijtc-335	121	28	the	the	DET
ijtc-335	121	29	autocorrelation	autocorrelation	NOUN
ijtc-335	121	30	test	test	NOUN
ijtc-335	121	31	in	in	ADP
ijtc-335	121	32	table	table	NOUN
ijtc-335	121	33	5	5	NUM
ijtc-335	121	34	below	below	ADV
ijtc-335	121	35	show	show	VERB
ijtc-335	121	36	the	the	DET
ijtc-335	121	37	dw	dw	PROPN
ijtc-335	121	38	value	value	NOUN
ijtc-335	121	39	is	be	AUX
ijtc-335	121	40	1,869	1,869	NUM
ijtc-335	121	41	,	,	PUNCT
ijtc-335	121	42	this	this	PRON
ijtc-335	121	43	indicates	indicate	VERB
ijtc-335	121	44	that	that	SCONJ
ijtc-335	121	45	the	the	DET
ijtc-335	121	46	dw	dw	NOUN
ijtc-335	121	47	value	value	NOUN
ijtc-335	121	48	is	be	AUX
ijtc-335	121	49	less	less	ADJ
ijtc-335	121	50	than	than	ADP
ijtc-335	121	51	2	2	NUM
ijtc-335	121	52	,	,	PUNCT
ijtc-335	121	53	which	which	PRON
ijtc-335	121	54	means	mean	VERB
ijtc-335	121	55	there	there	PRON
ijtc-335	121	56	is	be	VERB
ijtc-335	121	57	no	no	DET
ijtc-335	121	58	autocorrelation	autocorrelation	NOUN
ijtc-335	121	59	.	.	PUNCT
ijtc-335	122	1	table	table	NOUN
ijtc-335	122	2	5	5	NUM
ijtc-335	122	3	.	.	X
ijtc-335	122	4	autocorrelation	autocorrelation	NOUN
ijtc-335	122	5	test	test	NOUN
ijtc-335	122	6	model	model	PROPN
ijtc-335	122	7	summaryb	summaryb	PROPN
ijtc-335	122	8	model	model	NOUN
ijtc-335	122	9	r	r	NOUN
ijtc-335	122	10	r	r	NOUN
ijtc-335	122	11	square	square	ADJ
ijtc-335	122	12	adjusted	adjust	VERB
ijtc-335	122	13	r	r	NOUN
ijtc-335	122	14	square	square	ADJ
ijtc-335	122	15	std	std	NOUN
ijtc-335	122	16	.	.	PUNCT
ijtc-335	123	1	error	error	NOUN
ijtc-335	123	2	of	of	ADP
ijtc-335	123	3	the	the	DET
ijtc-335	123	4	estimate	estimate	NOUN
ijtc-335	123	5	durbinwatson	durbinwatson	NOUN
ijtc-335	123	6	1	1	NUM
ijtc-335	123	7	0,979a	0,979a	NOUN
ijtc-335	123	8	0.959	0.959	NUM
ijtc-335	123	9	0.956	0.956	NUM
ijtc-335	123	10	0.24579	0.24579	NUM
ijtc-335	123	11	1.869	1.869	NUM
ijtc-335	123	12	source	source	NOUN
ijtc-335	123	13	:	:	PUNCT
ijtc-335	123	14	data	datum	NOUN
ijtc-335	123	15	processed	process	VERB
ijtc-335	123	16	the	the	DET
ijtc-335	123	17	results	result	NOUN
ijtc-335	123	18	of	of	ADP
ijtc-335	123	19	the	the	DET
ijtc-335	123	20	heteroscedasticity	heteroscedasticity	NOUN
ijtc-335	123	21	test	test	NOUN
ijtc-335	123	22	with	with	ADP
ijtc-335	123	23	a	a	DET
ijtc-335	123	24	scatterplot	scatterplot	NOUN
ijtc-335	123	25	diagram	diagram	NOUN
ijtc-335	123	26	(	(	PUNCT
ijtc-335	123	27	figure	figure	NOUN
ijtc-335	123	28	2	2	NUM
ijtc-335	123	29	)	)	PUNCT
ijtc-335	123	30	show	show	VERB
ijtc-335	123	31	that	that	SCONJ
ijtc-335	123	32	there	there	PRON
ijtc-335	123	33	is	be	VERB
ijtc-335	123	34	no	no	DET
ijtc-335	123	35	heteroscedasticity	heteroscedasticity	NOUN
ijtc-335	123	36	because	because	SCONJ
ijtc-335	123	37	there	there	PRON
ijtc-335	123	38	is	be	VERB
ijtc-335	123	39	no	no	DET
ijtc-335	123	40	clear	clear	ADJ
ijtc-335	123	41	pattern	pattern	NOUN
ijtc-335	123	42	and	and	CCONJ
ijtc-335	123	43	the	the	DET
ijtc-335	123	44	points	point	NOUN
ijtc-335	123	45	spread	spread	VERB
ijtc-335	123	46	above	above	ADP
ijtc-335	123	47	and	and	CCONJ
ijtc-335	123	48	below	below	ADP
ijtc-335	123	49	the	the	DET
ijtc-335	123	50	number	number	NOUN
ijtc-335	123	51	0	0	NUM
ijtc-335	123	52	on	on	ADP
ijtc-335	123	53	the	the	DET
ijtc-335	123	54	y	y	PROPN
ijtc-335	123	55	axis	axis	NOUN
ijtc-335	123	56	,	,	PUNCT
ijtc-335	123	57	it	it	PRON
ijtc-335	123	58	can	can	AUX
ijtc-335	123	59	be	be	AUX
ijtc-335	123	60	concluded	conclude	VERB
ijtc-335	123	61	that	that	SCONJ
ijtc-335	123	62	there	there	PRON
ijtc-335	123	63	is	be	VERB
ijtc-335	123	64	no	no	DET
ijtc-335	123	65	heteroscedasticity	heteroscedasticity	NOUN
ijtc-335	123	66	symptom	symptom	NOUN
ijtc-335	123	67	,	,	PUNCT
ijtc-335	123	68	so	so	SCONJ
ijtc-335	123	69	it	it	PRON
ijtc-335	123	70	can	can	AUX
ijtc-335	123	71	be	be	AUX
ijtc-335	123	72	stated	state	VERB
ijtc-335	123	73	the	the	DET
ijtc-335	123	74	heteroscedasticity	heteroscedasticity	NOUN
ijtc-335	123	75	test	test	NOUN
ijtc-335	123	76	is	be	AUX
ijtc-335	123	77	fulfilled	fulfil	VERB
ijtc-335	123	78	.	.	PUNCT
ijtc-335	124	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	124	2	liquidity	liquidity	NOUN
ijtc-335	124	3	,	,	PUNCT
ijtc-335	124	4	profitability	profitability	NOUN
ijtc-335	124	5	and	and	CCONJ
ijtc-335	124	6	operational	operational	ADJ
ijtc-335	124	7	costs	cost	NOUN
ijtc-335	124	8	on	on	ADP
ijtc-335	124	9	corporate	corporate	ADJ
ijtc-335	124	10	income	income	NOUN
ijtc-335	124	11	tax	tax	NOUN
ijtc-335	124	12	kusrina	kusrina	PROPN
ijtc-335	124	13	&	&	CCONJ
ijtc-335	124	14	fatimah	fatimah	PROPN
ijtc-335	124	15	242	242	NUM
ijtc-335	124	16	|	|	ADV
ijtc-335	124	17	ilomata	ilomata	PROPN
ijtc-335	124	18	international	international	ADJ
ijtc-335	124	19	journal	journal	NOUN
ijtc-335	124	20	of	of	ADP
ijtc-335	124	21	tax	tax	PROPN
ijtc-335	124	22	&	&	CCONJ
ijtc-335	124	23	accounting	accounting	PROPN
ijtc-335	124	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	124	25	figure	figure	NOUN
ijtc-335	124	26	2	2	NUM
ijtc-335	124	27	heteroscedasticity	heteroscedasticity	NOUN
ijtc-335	124	28	test	test	NOUN
ijtc-335	124	29	results	result	NOUN
ijtc-335	124	30	source	source	NOUN
ijtc-335	124	31	:	:	PUNCT
ijtc-335	124	32	data	datum	NOUN
ijtc-335	124	33	processed	process	VERB
ijtc-335	124	34	based	base	VERB
ijtc-335	124	35	on	on	ADP
ijtc-335	124	36	table	table	NOUN
ijtc-335	124	37	6	6	NUM
ijtc-335	124	38	,	,	PUNCT
ijtc-335	124	39	the	the	DET
ijtc-335	124	40	results	result	NOUN
ijtc-335	124	41	of	of	ADP
ijtc-335	124	42	the	the	DET
ijtc-335	124	43	multiple	multiple	ADJ
ijtc-335	124	44	linear	linear	PROPN
ijtc-335	124	45	regression	regression	NOUN
ijtc-335	124	46	test	test	NOUN
ijtc-335	124	47	obtained	obtain	VERB
ijtc-335	124	48	the	the	DET
ijtc-335	124	49	regression	regression	NOUN
ijtc-335	124	50	equation	equation	NOUN
ijtc-335	124	51	for	for	ADP
ijtc-335	124	52	variables	variable	NOUN
ijtc-335	124	53	,	,	PUNCT
ijtc-335	124	54	inflation	inflation	NOUN
ijtc-335	124	55	rates	rate	NOUN
ijtc-335	124	56	,	,	PUNCT
ijtc-335	124	57	interest	interest	NOUN
ijtc-335	124	58	rates	rate	NOUN
ijtc-335	124	59	,	,	PUNCT
ijtc-335	124	60	and	and	CCONJ
ijtc-335	124	61	exchange	exchange	NOUN
ijtc-335	124	62	rates	rate	NOUN
ijtc-335	124	63	,	,	PUNCT
ijtc-335	124	64	as	as	SCONJ
ijtc-335	124	65	follows	follow	VERB
ijtc-335	124	66	:	:	PUNCT
ijtc-335	124	67	corporate	corporate	ADJ
ijtc-335	124	68	income	income	NOUN
ijtc-335	124	69	tax	tax	NOUN
ijtc-335	124	70	=	=	SYM
ijtc-335	124	71	-0,079	-0,079	NOUN
ijtc-335	125	1	+	+	CCONJ
ijtc-335	125	2	0,202x1	0,202x1	NUM
ijtc-335	126	1	+	+	CCONJ
ijtc-335	126	2	0,633x2	0,633x2	NUM
ijtc-335	126	3	+	+	CCONJ
ijtc-335	126	4	1,026x3	1,026x3	NUM
ijtc-335	126	5	+	+	CCONJ
ijtc-335	126	6	e	e	NOUN
ijtc-335	126	7	note	note	NOUN
ijtc-335	126	8	:	:	PUNCT
ijtc-335	127	1	x1	x1	X
ijtc-335	127	2	:	:	PUNCT
ijtc-335	127	3	liquidity	liquidity	NOUN
ijtc-335	127	4	x2	x2	NOUN
ijtc-335	127	5	:	:	PUNCT
ijtc-335	127	6	profitability	profitability	NOUN
ijtc-335	127	7	x3	x3	NOUN
ijtc-335	127	8	:	:	PUNCT
ijtc-335	127	9	operating	operate	VERB
ijtc-335	127	10	cost	cost	NOUN
ijtc-335	127	11	table	table	NOUN
ijtc-335	127	12	6	6	NUM
ijtc-335	127	13	.	.	PUNCT
ijtc-335	128	1	multiple	multiple	ADJ
ijtc-335	128	2	linear	linear	PROPN
ijtc-335	128	3	regression	regression	PROPN
ijtc-335	128	4	test	test	NOUN
ijtc-335	128	5	source	source	NOUN
ijtc-335	128	6	:	:	PUNCT
ijtc-335	128	7	data	datum	NOUN
ijtc-335	128	8	processed	process	VERB
ijtc-335	128	9	the	the	DET
ijtc-335	128	10	results	result	NOUN
ijtc-335	128	11	of	of	ADP
ijtc-335	128	12	the	the	DET
ijtc-335	128	13	partial	partial	ADJ
ijtc-335	128	14	test	test	NOUN
ijtc-335	128	15	(	(	PUNCT
ijtc-335	128	16	t	t	PROPN
ijtc-335	128	17	test	test	NOUN
ijtc-335	128	18	)	)	PUNCT
ijtc-335	128	19	obtained	obtain	VERB
ijtc-335	128	20	the	the	DET
ijtc-335	128	21	following	follow	VERB
ijtc-335	128	22	results	result	NOUN
ijtc-335	128	23	:	:	PUNCT
ijtc-335	128	24	a.	a.	NOUN
ijtc-335	128	25	liquidity	liquidity	NOUN
ijtc-335	128	26	based	base	VERB
ijtc-335	128	27	on	on	ADP
ijtc-335	128	28	the	the	DET
ijtc-335	128	29	test	test	NOUN
ijtc-335	128	30	results	result	NOUN
ijtc-335	128	31	that	that	SCONJ
ijtc-335	128	32	the	the	DET
ijtc-335	128	33	significance	significance	NOUN
ijtc-335	128	34	value	value	NOUN
ijtc-335	128	35	is	be	AUX
ijtc-335	128	36	at	at	ADP
ijtc-335	128	37	0,577	0,577	NUM
ijtc-335	128	38	.	.	PUNCT
ijtc-335	129	1	the	the	DET
ijtc-335	129	2	significance	significance	NOUN
ijtc-335	129	3	value	value	NOUN
ijtc-335	129	4	is	be	AUX
ijtc-335	129	5	>	>	X
ijtc-335	129	6	0.05	0.05	NUM
ijtc-335	129	7	,	,	PUNCT
ijtc-335	129	8	then	then	ADV
ijtc-335	129	9	𝐻0	𝐻0	PROPN
ijtc-335	129	10	is	be	AUX
ijtc-335	129	11	accepted	accept	VERB
ijtc-335	129	12	or	or	CCONJ
ijtc-335	129	13	𝐻1	𝐻1	NOUN
ijtc-335	129	14	is	be	AUX
ijtc-335	129	15	rejected	reject	VERB
ijtc-335	129	16	.	.	PUNCT
ijtc-335	130	1	from	from	ADP
ijtc-335	130	2	these	these	DET
ijtc-335	130	3	results	result	NOUN
ijtc-335	130	4	it	it	PRON
ijtc-335	130	5	can	can	AUX
ijtc-335	130	6	be	be	AUX
ijtc-335	130	7	concluded	conclude	VERB
ijtc-335	130	8	that	that	SCONJ
ijtc-335	130	9	the	the	DET
ijtc-335	130	10	liquidity	liquidity	NOUN
ijtc-335	130	11	variable	variable	NOUN
ijtc-335	130	12	partially	partially	ADV
ijtc-335	130	13	has	have	VERB
ijtc-335	130	14	no	no	DET
ijtc-335	130	15	effect	effect	NOUN
ijtc-335	130	16	on	on	ADP
ijtc-335	130	17	corporate	corporate	ADJ
ijtc-335	130	18	income	income	NOUN
ijtc-335	130	19	tax	tax	NOUN
ijtc-335	130	20	.	.	PUNCT
ijtc-335	131	1	b.	b.	PROPN
ijtc-335	131	2	profitability	profitability	PROPN
ijtc-335	131	3	based	base	VERB
ijtc-335	131	4	on	on	ADP
ijtc-335	131	5	the	the	DET
ijtc-335	131	6	test	test	NOUN
ijtc-335	131	7	results	result	NOUN
ijtc-335	131	8	that	that	SCONJ
ijtc-335	131	9	the	the	DET
ijtc-335	131	10	significance	significance	NOUN
ijtc-335	131	11	value	value	NOUN
ijtc-335	131	12	is	be	AUX
ijtc-335	131	13	at	at	ADP
ijtc-335	131	14	0	0	NUM
ijtc-335	131	15	,	,	PUNCT
ijtc-335	131	16	000	000	NUM
ijtc-335	131	17	.	.	PUNCT
ijtc-335	132	1	the	the	DET
ijtc-335	132	2	significance	significance	NOUN
ijtc-335	132	3	value	value	NOUN
ijtc-335	132	4	is	be	AUX
ijtc-335	132	5	<	<	X
ijtc-335	132	6	0.05	0.05	NUM
ijtc-335	132	7	,	,	PUNCT
ijtc-335	132	8	then	then	ADV
ijtc-335	132	9	𝐻0	𝐻0	PROPN
ijtc-335	132	10	is	be	AUX
ijtc-335	132	11	rejected	reject	VERB
ijtc-335	132	12	or	or	CCONJ
ijtc-335	132	13	𝐻2	𝐻2	ADV
ijtc-335	132	14	accepted	accept	VERB
ijtc-335	132	15	.	.	PUNCT
ijtc-335	133	1	from	from	ADP
ijtc-335	133	2	these	these	DET
ijtc-335	133	3	results	result	NOUN
ijtc-335	133	4	it	it	PRON
ijtc-335	133	5	can	can	AUX
ijtc-335	133	6	be	be	AUX
ijtc-335	133	7	concluded	conclude	VERB
ijtc-335	133	8	that	that	SCONJ
ijtc-335	133	9	the	the	DET
ijtc-335	133	10	profitability	profitability	NOUN
ijtc-335	133	11	variable	variable	NOUN
ijtc-335	133	12	partially	partially	ADV
ijtc-335	133	13	affects	affect	VERB
ijtc-335	133	14	corporate	corporate	ADJ
ijtc-335	133	15	income	income	NOUN
ijtc-335	133	16	tax	tax	NOUN
ijtc-335	133	17	.	.	PUNCT
ijtc-335	134	1	c.	c.	PROPN
ijtc-335	134	2	operational	operational	ADJ
ijtc-335	134	3	costs	cost	NOUN
ijtc-335	134	4	based	base	VERB
ijtc-335	134	5	on	on	ADP
ijtc-335	134	6	the	the	DET
ijtc-335	134	7	test	test	NOUN
ijtc-335	134	8	results	result	NOUN
ijtc-335	134	9	that	that	SCONJ
ijtc-335	134	10	the	the	DET
ijtc-335	134	11	significance	significance	NOUN
ijtc-335	134	12	value	value	NOUN
ijtc-335	134	13	is	be	AUX
ijtc-335	134	14	0,000	0,000	NUM
ijtc-335	134	15	.	.	PUNCT
ijtc-335	135	1	the	the	DET
ijtc-335	135	2	significance	significance	NOUN
ijtc-335	135	3	value	value	NOUN
ijtc-335	135	4	is	be	AUX
ijtc-335	135	5	<	<	X
ijtc-335	135	6	0	0	NUM
ijtc-335	135	7	,	,	PUNCT
ijtc-335	135	8	05	05	NUM
ijtc-335	135	9	so	so	ADV
ijtc-335	135	10	𝐻0	𝐻0	PROPN
ijtc-335	135	11	is	be	AUX
ijtc-335	135	12	rejected	reject	VERB
ijtc-335	135	13	or	or	CCONJ
ijtc-335	135	14	𝐻3	𝐻3	NOUN
ijtc-335	135	15	is	be	AUX
ijtc-335	135	16	accepted	accept	VERB
ijtc-335	135	17	.	.	PUNCT
ijtc-335	136	1	from	from	ADP
ijtc-335	136	2	these	these	DET
ijtc-335	136	3	results	result	NOUN
ijtc-335	136	4	it	it	PRON
ijtc-335	136	5	can	can	AUX
ijtc-335	136	6	be	be	AUX
ijtc-335	136	7	concluded	conclude	VERB
ijtc-335	136	8	that	that	SCONJ
ijtc-335	136	9	the	the	DET
ijtc-335	136	10	operational	operational	ADJ
ijtc-335	136	11	cost	cost	NOUN
ijtc-335	136	12	variable	variable	NOUN
ijtc-335	136	13	partially	partially	ADV
ijtc-335	136	14	affects	affect	VERB
ijtc-335	136	15	corporate	corporate	ADJ
ijtc-335	136	16	income	income	NOUN
ijtc-335	136	17	tax	tax	NOUN
ijtc-335	136	18	.	.	PUNCT
ijtc-335	137	1	table	table	NOUN
ijtc-335	137	2	7	7	NUM
ijtc-335	137	3	.	.	PUNCT
ijtc-335	138	1	coefficient	coefficient	NOUN
ijtc-335	138	2	of	of	ADP
ijtc-335	138	3	determination	determination	NOUN
ijtc-335	138	4	model	model	NOUN
ijtc-335	138	5	unstandardized	unstandardized	ADJ
ijtc-335	138	6	coefficients	coefficient	NOUN
ijtc-335	138	7	standardized	standardize	VERB
ijtc-335	138	8	coefficients	coefficient	NOUN
ijtc-335	138	9	t	t	PROPN
ijtc-335	138	10	sig	sig	PROPN
ijtc-335	138	11	.	.	PUNCT
ijtc-335	139	1	b	b	X
ijtc-335	139	2	std	std	PROPN
ijtc-335	139	3	.	.	NOUN
ijtc-335	139	4	error	error	NOUN
ijtc-335	139	5	beta	beta	NOUN
ijtc-335	139	6	1	1	NUM
ijtc-335	139	7	(	(	PUNCT
ijtc-335	139	8	constant	constant	ADJ
ijtc-335	139	9	)	)	PUNCT
ijtc-335	139	10	-0.079	-0.079	PUNCT
ijtc-335	140	1	0.237	0.237	NUM
ijtc-335	140	2	-0.334	-0.334	NUM
ijtc-335	140	3	0.740	0.740	NUM
ijtc-335	140	4	liquidity	liquidity	NOUN
ijtc-335	140	5	0.202	0.202	NUM
ijtc-335	140	6	0.359	0.359	NUM
ijtc-335	140	7	0.021	0.021	NUM
ijtc-335	140	8	0.563	0.563	NUM
ijtc-335	140	9	0.577	0.577	NUM
ijtc-335	140	10	profitability	profitability	NOUN
ijtc-335	140	11	0.633	0.633	NUM
ijtc-335	140	12	0.104	0.104	NUM
ijtc-335	140	13	0.219	0.219	NUM
ijtc-335	140	14	6.104	6.104	NUM
ijtc-335	140	15	0.000	0.000	NUM
ijtc-335	140	16	operating	operating	NOUN
ijtc-335	140	17	costs	cost	NOUN
ijtc-335	140	18	1.026	1.026	NUM
ijtc-335	140	19	0.038	0.038	NUM
ijtc-335	140	20	0.968	0.968	NUM
ijtc-335	140	21	26,789	26,789	NUM
ijtc-335	140	22	0.000	0.000	NUM
ijtc-335	140	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	140	24	liquidity	liquidity	NOUN
ijtc-335	140	25	,	,	PUNCT
ijtc-335	140	26	profitability	profitability	NOUN
ijtc-335	140	27	and	and	CCONJ
ijtc-335	140	28	operational	operational	ADJ
ijtc-335	140	29	costs	cost	NOUN
ijtc-335	140	30	on	on	ADP
ijtc-335	140	31	corporate	corporate	ADJ
ijtc-335	140	32	income	income	NOUN
ijtc-335	140	33	tax	tax	NOUN
ijtc-335	140	34	kusrina	kusrina	PROPN
ijtc-335	140	35	&	&	CCONJ
ijtc-335	140	36	fatimah	fatimah	PROPN
ijtc-335	141	1	243	243	NUM
ijtc-335	142	1	|	|	ADV
ijtc-335	142	2	ilomata	ilomata	PROPN
ijtc-335	142	3	international	international	ADJ
ijtc-335	142	4	journal	journal	NOUN
ijtc-335	142	5	of	of	ADP
ijtc-335	142	6	tax	tax	PROPN
ijtc-335	142	7	&	&	CCONJ
ijtc-335	142	8	accounting	accounting	PROPN
ijtc-335	142	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	142	10	model	model	NOUN
ijtc-335	142	11	summaryb	summaryb	PROPN
ijtc-335	142	12	model	model	NOUN
ijtc-335	142	13	r	r	NOUN
ijtc-335	142	14	r	r	NOUN
ijtc-335	142	15	square	square	ADJ
ijtc-335	142	16	adjusted	adjust	VERB
ijtc-335	142	17	r	r	NOUN
ijtc-335	142	18	square	square	ADJ
ijtc-335	142	19	std	std	NOUN
ijtc-335	142	20	.	.	PUNCT
ijtc-335	143	1	error	error	NOUN
ijtc-335	143	2	of	of	ADP
ijtc-335	143	3	the	the	DET
ijtc-335	143	4	estimate	estimate	NOUN
ijtc-335	143	5	1	1	NUM
ijtc-335	143	6	0,979a	0,979a	NOUN
ijtc-335	143	7	0.959	0.959	NUM
ijtc-335	143	8	0.956	0.956	NUM
ijtc-335	143	9	0.24579	0.24579	NUM
ijtc-335	143	10	source	source	NOUN
ijtc-335	143	11	:	:	PUNCT
ijtc-335	143	12	data	datum	NOUN
ijtc-335	143	13	processed	process	VERB
ijtc-335	143	14	based	base	VERB
ijtc-335	143	15	on	on	ADP
ijtc-335	143	16	table	table	NOUN
ijtc-335	143	17	7	7	NUM
ijtc-335	143	18	coefficient	coefficient	NOUN
ijtc-335	143	19	of	of	ADP
ijtc-335	143	20	determination	determination	NOUN
ijtc-335	143	21	is	be	AUX
ijtc-335	143	22	seen	see	VERB
ijtc-335	143	23	that	that	SCONJ
ijtc-335	143	24	the	the	DET
ijtc-335	143	25	column	column	NOUN
ijtc-335	143	26	of	of	ADP
ijtc-335	143	27	adjusted	adjust	VERB
ijtc-335	143	28	r	r	NOUN
ijtc-335	143	29	square	square	NOUN
ijtc-335	143	30	at	at	ADP
ijtc-335	143	31	0,956	0,956	NUM
ijtc-335	143	32	shows	show	VERB
ijtc-335	143	33	the	the	DET
ijtc-335	143	34	magnitude	magnitude	NOUN
ijtc-335	143	35	of	of	ADP
ijtc-335	143	36	the	the	DET
ijtc-335	143	37	role	role	NOUN
ijtc-335	143	38	or	or	CCONJ
ijtc-335	143	39	contribution	contribution	NOUN
ijtc-335	143	40	of	of	ADP
ijtc-335	143	41	independent	independent	ADJ
ijtc-335	143	42	variables	variable	NOUN
ijtc-335	143	43	such	such	ADJ
ijtc-335	143	44	as	as	ADP
ijtc-335	143	45	liquidity	liquidity	NOUN
ijtc-335	143	46	,	,	PUNCT
ijtc-335	143	47	profitability	profitability	NOUN
ijtc-335	143	48	and	and	CCONJ
ijtc-335	143	49	operating	operating	NOUN
ijtc-335	143	50	costs	cost	NOUN
ijtc-335	143	51	contribute	contribute	VERB
ijtc-335	143	52	to	to	ADP
ijtc-335	143	53	the	the	DET
ijtc-335	143	54	corporate	corporate	ADJ
ijtc-335	143	55	income	income	NOUN
ijtc-335	143	56	tax	tax	NOUN
ijtc-335	143	57	amounted	amount	VERB
ijtc-335	143	58	to	to	ADP
ijtc-335	143	59	95.6	95.6	NUM
ijtc-335	143	60	%	%	NOUN
ijtc-335	143	61	.	.	PUNCT
ijtc-335	144	1	while	while	SCONJ
ijtc-335	144	2	the	the	DET
ijtc-335	144	3	rest	rest	NOUN
ijtc-335	144	4	of	of	ADP
ijtc-335	144	5	4,4	4,4	NUM
ijtc-335	144	6	%	%	NOUN
ijtc-335	144	7	is	be	AUX
ijtc-335	144	8	explained	explain	VERB
ijtc-335	144	9	by	by	ADP
ijtc-335	144	10	other	other	ADJ
ijtc-335	144	11	variables	variable	NOUN
ijtc-335	144	12	that	that	PRON
ijtc-335	144	13	do	do	AUX
ijtc-335	144	14	not	not	PART
ijtc-335	144	15	exist	exist	VERB
ijtc-335	144	16	in	in	ADP
ijtc-335	144	17	this	this	DET
ijtc-335	144	18	study	study	NOUN
ijtc-335	144	19	.	.	PUNCT
ijtc-335	145	1	table	table	NOUN
ijtc-335	145	2	8	8	NUM
ijtc-335	145	3	.	.	PUNCT
ijtc-335	146	1	f	f	PROPN
ijtc-335	146	2	uji	uji	PROPN
ijtc-335	146	3	test	test	NOUN
ijtc-335	146	4	anova	anova	PROPN
ijtc-335	146	5	a	a	DET
ijtc-335	146	6	model	model	NOUN
ijtc-335	146	7	sum	sum	NOUN
ijtc-335	146	8	of	of	ADP
ijtc-335	146	9	squares	square	NOUN
ijtc-335	146	10	df	df	PROPN
ijtc-335	146	11	mean	mean	PROPN
ijtc-335	146	12	square	square	PROPN
ijtc-335	146	13	f	f	PROPN
ijtc-335	146	14	sig	sig	PROPN
ijtc-335	146	15	.	.	PROPN
ijtc-335	146	16	1	1	NUM
ijtc-335	146	17	regression	regression	VERB
ijtc-335	146	18	50.934	50.934	NUM
ijtc-335	146	19	3	3	NUM
ijtc-335	146	20	16.978	16.978	NUM
ijtc-335	146	21	281.021	281.021	NUM
ijtc-335	146	22	,	,	PUNCT
ijtc-335	146	23	000	000	NUM
ijtc-335	146	24	b	b	NOUN
ijtc-335	146	25	residual	residual	ADJ
ijtc-335	146	26	2.175	2.175	NUM
ijtc-335	146	27	36	36	NUM
ijtc-335	146	28	0.060	0.060	NUM
ijtc-335	146	29	total	total	NOUN
ijtc-335	146	30	53.109	53.109	NUM
ijtc-335	146	31	39	39	NUM
ijtc-335	146	32	source	source	NOUN
ijtc-335	146	33	:	:	PUNCT
ijtc-335	146	34	data	datum	NOUN
ijtc-335	146	35	processed	process	VERB
ijtc-335	146	36	in	in	ADP
ijtc-335	146	37	table	table	NOUN
ijtc-335	146	38	8	8	NUM
ijtc-335	146	39	.	.	PUNCT
ijtc-335	146	40	simultaneous	simultaneous	ADJ
ijtc-335	146	41	test	test	NOUN
ijtc-335	146	42	results	result	NOUN
ijtc-335	146	43	(	(	PUNCT
ijtc-335	146	44	f	f	X
ijtc-335	146	45	)	)	PUNCT
ijtc-335	146	46	obtained	obtain	VERB
ijtc-335	146	47	sig	sig	NOUN
ijtc-335	146	48	.	.	PUNCT
ijtc-335	147	1	f	f	PROPN
ijtc-335	147	2	0,000	0,000	PROPN
ijtc-335	147	3	.	.	PUNCT
ijtc-335	148	1	value	value	NOUN
ijtc-335	148	2	of	of	ADP
ijtc-335	148	3	sig	sig	NOUN
ijtc-335	148	4	.	.	PUNCT
ijtc-335	149	1	f	f	PROPN
ijtc-335	149	2	is	be	AUX
ijtc-335	149	3	smaller	small	ADJ
ijtc-335	149	4	than	than	ADP
ijtc-335	149	5	0,05	0,05	NOUN
ijtc-335	149	6	.	.	PUNCT
ijtc-335	150	1	it	it	PRON
ijtc-335	150	2	can	can	AUX
ijtc-335	150	3	be	be	AUX
ijtc-335	150	4	concluded	conclude	VERB
ijtc-335	150	5	that	that	SCONJ
ijtc-335	150	6	the	the	DET
ijtc-335	150	7	variables	variable	NOUN
ijtc-335	150	8	of	of	ADP
ijtc-335	150	9	liquidity	liquidity	NOUN
ijtc-335	150	10	,	,	PUNCT
ijtc-335	150	11	profitability	profitability	NOUN
ijtc-335	150	12	and	and	CCONJ
ijtc-335	150	13	operating	operating	NOUN
ijtc-335	150	14	costs	cost	NOUN
ijtc-335	150	15	are	be	AUX
ijtc-335	150	16	simultaneously	simultaneously	ADV
ijtc-335	150	17	affect	affect	VERB
ijtc-335	150	18	the	the	DET
ijtc-335	150	19	corporate	corporate	ADJ
ijtc-335	150	20	income	income	NOUN
ijtc-335	150	21	tax	tax	NOUN
ijtc-335	150	22	.	.	PUNCT
ijtc-335	151	1	effect	effect	NOUN
ijtc-335	151	2	of	of	ADP
ijtc-335	151	3	liquidity	liquidity	NOUN
ijtc-335	151	4	ratio	ratio	NOUN
ijtc-335	151	5	on	on	ADP
ijtc-335	151	6	corporate	corporate	ADJ
ijtc-335	151	7	income	income	NOUN
ijtc-335	151	8	tax	tax	NOUN
ijtc-335	151	9	the	the	DET
ijtc-335	151	10	first	first	ADJ
ijtc-335	151	11	hypothesis	hypothesis	NOUN
ijtc-335	151	12	(	(	PUNCT
ijtc-335	151	13	h1	h1	PROPN
ijtc-335	151	14	)	)	PUNCT
ijtc-335	151	15	proposed	propose	VERB
ijtc-335	151	16	in	in	ADP
ijtc-335	151	17	this	this	DET
ijtc-335	151	18	study	study	NOUN
ijtc-335	151	19	is	be	AUX
ijtc-335	151	20	that	that	SCONJ
ijtc-335	151	21	it	it	PRON
ijtc-335	151	22	is	be	AUX
ijtc-335	151	23	suspected	suspect	VERB
ijtc-335	151	24	that	that	SCONJ
ijtc-335	151	25	liquidity	liquidity	NOUN
ijtc-335	151	26	has	have	VERB
ijtc-335	151	27	an	an	DET
ijtc-335	151	28	effect	effect	NOUN
ijtc-335	151	29	on	on	ADP
ijtc-335	151	30	corporate	corporate	ADJ
ijtc-335	151	31	income	income	NOUN
ijtc-335	151	32	tax	tax	NOUN
ijtc-335	151	33	.	.	PUNCT
ijtc-335	152	1	the	the	DET
ijtc-335	152	2	results	result	NOUN
ijtc-335	152	3	of	of	ADP
ijtc-335	152	4	the	the	DET
ijtc-335	152	5	partial	partial	ADJ
ijtc-335	152	6	t	t	PROPN
ijtc-335	152	7	test	test	NOUN
ijtc-335	152	8	are	be	AUX
ijtc-335	152	9	known	know	VERB
ijtc-335	152	10	to	to	PART
ijtc-335	152	11	have	have	VERB
ijtc-335	152	12	a	a	DET
ijtc-335	152	13	coefficient	coefficient	NOUN
ijtc-335	152	14	of	of	ADP
ijtc-335	152	15	0,202	0,202	NUM
ijtc-335	152	16	with	with	ADP
ijtc-335	152	17	a	a	DET
ijtc-335	152	18	significance	significance	NOUN
ijtc-335	152	19	level	level	NOUN
ijtc-335	152	20	of	of	ADP
ijtc-335	152	21	0.577	0.577	NUM
ijtc-335	152	22	.	.	PUNCT
ijtc-335	153	1	these	these	DET
ijtc-335	153	2	results	result	NOUN
ijtc-335	153	3	indicate	indicate	VERB
ijtc-335	153	4	that	that	SCONJ
ijtc-335	153	5	the	the	DET
ijtc-335	153	6	liquidity	liquidity	NOUN
ijtc-335	153	7	ratio	ratio	NOUN
ijtc-335	153	8	has	have	VERB
ijtc-335	153	9	no	no	DET
ijtc-335	153	10	effect	effect	NOUN
ijtc-335	153	11	on	on	ADP
ijtc-335	153	12	corporate	corporate	ADJ
ijtc-335	153	13	income	income	NOUN
ijtc-335	153	14	tax	tax	NOUN
ijtc-335	153	15	.	.	PUNCT
ijtc-335	154	1	this	this	PRON
ijtc-335	154	2	means	mean	VERB
ijtc-335	154	3	that	that	SCONJ
ijtc-335	154	4	the	the	DET
ijtc-335	154	5	level	level	NOUN
ijtc-335	154	6	of	of	ADP
ijtc-335	154	7	the	the	DET
ijtc-335	154	8	company	company	NOUN
ijtc-335	154	9	's	's	PART
ijtc-335	154	10	liquidity	liquidity	NOUN
ijtc-335	154	11	ratio	ratio	NOUN
ijtc-335	154	12	will	will	AUX
ijtc-335	154	13	not	not	PART
ijtc-335	154	14	affect	affect	VERB
ijtc-335	154	15	the	the	DET
ijtc-335	154	16	amount	amount	NOUN
ijtc-335	154	17	of	of	ADP
ijtc-335	154	18	corporate	corporate	ADJ
ijtc-335	154	19	income	income	NOUN
ijtc-335	154	20	tax	tax	NOUN
ijtc-335	154	21	payable	payable	NOUN
ijtc-335	154	22	.	.	PUNCT
ijtc-335	155	1	the	the	DET
ijtc-335	155	2	liquidity	liquidity	NOUN
ijtc-335	155	3	ratio	ratio	NOUN
ijtc-335	155	4	,	,	PUNCT
ijtc-335	155	5	which	which	PRON
ijtc-335	155	6	is	be	AUX
ijtc-335	155	7	a	a	DET
ijtc-335	155	8	reflection	reflection	NOUN
ijtc-335	155	9	of	of	ADP
ijtc-335	155	10	available	available	ADJ
ijtc-335	155	11	current	current	ADJ
ijtc-335	155	12	assets	asset	NOUN
ijtc-335	155	13	,	,	PUNCT
ijtc-335	155	14	will	will	AUX
ijtc-335	155	15	not	not	PART
ijtc-335	155	16	directly	directly	ADV
ijtc-335	155	17	affect	affect	VERB
ijtc-335	155	18	income	income	NOUN
ijtc-335	155	19	tax	tax	NOUN
ijtc-335	155	20	,	,	PUNCT
ijtc-335	155	21	because	because	SCONJ
ijtc-335	155	22	current	current	ADJ
ijtc-335	155	23	assets	asset	NOUN
ijtc-335	155	24	are	be	AUX
ijtc-335	155	25	not	not	PART
ijtc-335	155	26	necessarily	necessarily	ADV
ijtc-335	155	27	all	all	PRON
ijtc-335	155	28	used	use	VERB
ijtc-335	155	29	for	for	ADP
ijtc-335	155	30	company	company	NOUN
ijtc-335	155	31	operations	operation	NOUN
ijtc-335	155	32	which	which	PRON
ijtc-335	155	33	will	will	AUX
ijtc-335	155	34	ultimately	ultimately	ADV
ijtc-335	155	35	increase	increase	VERB
ijtc-335	155	36	sales	sale	NOUN
ijtc-335	155	37	and	and	CCONJ
ijtc-335	155	38	profits	profit	NOUN
ijtc-335	155	39	.	.	PUNCT
ijtc-335	156	1	these	these	DET
ijtc-335	156	2	results	result	NOUN
ijtc-335	156	3	are	be	AUX
ijtc-335	156	4	in	in	ADP
ijtc-335	156	5	accordance	accordance	NOUN
ijtc-335	156	6	with	with	ADP
ijtc-335	156	7	the	the	DET
ijtc-335	156	8	research	research	NOUN
ijtc-335	156	9	by	by	ADP
ijtc-335	156	10	anam	anam	PROPN
ijtc-335	156	11	&	&	CCONJ
ijtc-335	156	12	zuardi	zuardi	PROPN
ijtc-335	156	13	(	(	PUNCT
ijtc-335	156	14	2018	2018	NUM
ijtc-335	156	15	)	)	PUNCT
ijtc-335	156	16	and	and	CCONJ
ijtc-335	156	17	widanto	widanto	NOUN
ijtc-335	156	18	and	and	CCONJ
ijtc-335	156	19	pramudianti	pramudianti	NOUN
ijtc-335	156	20	(	(	PUNCT
ijtc-335	156	21	2021	2021	NUM
ijtc-335	156	22	)	)	PUNCT
ijtc-335	156	23	.	.	PUNCT
ijtc-335	157	1	the	the	DET
ijtc-335	157	2	effect	effect	NOUN
ijtc-335	157	3	of	of	ADP
ijtc-335	157	4	profitability	profitability	NOUN
ijtc-335	157	5	ratios	ratio	NOUN
ijtc-335	157	6	on	on	ADP
ijtc-335	157	7	corporate	corporate	ADJ
ijtc-335	157	8	income	income	NOUN
ijtc-335	157	9	tax	tax	NOUN
ijtc-335	157	10	the	the	DET
ijtc-335	157	11	second	second	ADJ
ijtc-335	157	12	hypothesis	hypothesis	NOUN
ijtc-335	157	13	(	(	PUNCT
ijtc-335	157	14	h2	h2	PROPN
ijtc-335	157	15	)	)	PUNCT
ijtc-335	157	16	is	be	AUX
ijtc-335	157	17	suspected	suspect	VERB
ijtc-335	157	18	that	that	SCONJ
ijtc-335	157	19	profitability	profitability	NOUN
ijtc-335	157	20	has	have	VERB
ijtc-335	157	21	an	an	DET
ijtc-335	157	22	effect	effect	NOUN
ijtc-335	157	23	on	on	ADP
ijtc-335	157	24	corporate	corporate	ADJ
ijtc-335	157	25	income	income	NOUN
ijtc-335	157	26	tax	tax	NOUN
ijtc-335	157	27	.	.	PUNCT
ijtc-335	158	1	the	the	DET
ijtc-335	158	2	regression	regression	NOUN
ijtc-335	158	3	coefficient	coefficient	NOUN
ijtc-335	158	4	for	for	ADP
ijtc-335	158	5	the	the	DET
ijtc-335	158	6	change	change	NOUN
ijtc-335	158	7	in	in	ADP
ijtc-335	158	8	profitability	profitability	NOUN
ijtc-335	158	9	is	be	AUX
ijtc-335	158	10	0,633	0,633	NUM
ijtc-335	158	11	implying	imply	VERB
ijtc-335	158	12	that	that	SCONJ
ijtc-335	158	13	the	the	DET
ijtc-335	158	14	increase	increase	NOUN
ijtc-335	158	15	in	in	ADP
ijtc-335	158	16	one	one	NUM
ijtc-335	158	17	-	-	PUNCT
ijtc-335	158	18	unit	unit	NOUN
ijtc-335	158	19	change	change	NOUN
ijtc-335	158	20	in	in	ADP
ijtc-335	158	21	the	the	DET
ijtc-335	158	22	profitability	profitability	NOUN
ijtc-335	158	23	of	of	ADP
ijtc-335	158	24	the	the	DET
ijtc-335	158	25	corporate	corporate	ADJ
ijtc-335	158	26	income	income	NOUN
ijtc-335	158	27	tax	tax	NOUN
ijtc-335	158	28	will	will	AUX
ijtc-335	158	29	have	have	VERB
ijtc-335	158	30	an	an	DET
ijtc-335	158	31	increase	increase	NOUN
ijtc-335	158	32	at	at	ADP
ijtc-335	158	33	0,633	0,633	NUM
ijtc-335	158	34	.	.	PUNCT
ijtc-335	159	1	based	base	VERB
ijtc-335	159	2	on	on	ADP
ijtc-335	159	3	calculations	calculation	NOUN
ijtc-335	159	4	of	of	ADP
ijtc-335	159	5	significance	significance	NOUN
ijtc-335	159	6	level	level	NOUN
ijtc-335	159	7	at	at	ADP
ijtc-335	159	8	0,000	0,000	NUM
ijtc-335	159	9	,	,	PUNCT
ijtc-335	159	10	since	since	SCONJ
ijtc-335	159	11	the	the	DET
ijtc-335	159	12	significance	significance	NOUN
ijtc-335	159	13	value	value	NOUN
ijtc-335	159	14	is	be	AUX
ijtc-335	159	15	less	less	ADJ
ijtc-335	159	16	than	than	ADP
ijtc-335	159	17	0,05	0,05	NOUN
ijtc-335	159	18	then	then	ADV
ijtc-335	159	19	in	in	ADP
ijtc-335	159	20	partial	partial	ADJ
ijtc-335	159	21	,	,	PUNCT
ijtc-335	159	22	there	there	PRON
ijtc-335	159	23	is	be	VERB
ijtc-335	159	24	influence	influence	NOUN
ijtc-335	159	25	between	between	ADP
ijtc-335	159	26	profitability	profitability	NOUN
ijtc-335	159	27	with	with	ADP
ijtc-335	159	28	corporate	corporate	ADJ
ijtc-335	159	29	income	income	NOUN
ijtc-335	159	30	tax	tax	NOUN
ijtc-335	159	31	.	.	PUNCT
ijtc-335	160	1	these	these	DET
ijtc-335	160	2	results	result	NOUN
ijtc-335	160	3	support	support	VERB
ijtc-335	160	4	the	the	DET
ijtc-335	160	5	results	result	NOUN
ijtc-335	160	6	of	of	ADP
ijtc-335	160	7	research	research	NOUN
ijtc-335	160	8	by	by	ADP
ijtc-335	160	9	puspitasari	puspitasari	PROPN
ijtc-335	160	10	and	and	CCONJ
ijtc-335	160	11	nik	nik	PROPN
ijtc-335	160	12	amah	amah	PROPN
ijtc-335	160	13	(	(	PUNCT
ijtc-335	160	14	2019	2019	NUM
ijtc-335	160	15	)	)	PUNCT
ijtc-335	160	16	which	which	PRON
ijtc-335	160	17	found	find	VERB
ijtc-335	160	18	that	that	SCONJ
ijtc-335	160	19	there	there	PRON
ijtc-335	160	20	was	be	VERB
ijtc-335	160	21	an	an	DET
ijtc-335	160	22	effect	effect	NOUN
ijtc-335	160	23	of	of	ADP
ijtc-335	160	24	profitability	profitability	NOUN
ijtc-335	160	25	on	on	ADP
ijtc-335	160	26	corporate	corporate	ADJ
ijtc-335	160	27	income	income	NOUN
ijtc-335	160	28	tax	tax	NOUN
ijtc-335	160	29	.	.	PUNCT
ijtc-335	161	1	effect	effect	NOUN
ijtc-335	161	2	of	of	ADP
ijtc-335	161	3	operating	operating	NOUN
ijtc-335	161	4	costs	cost	NOUN
ijtc-335	161	5	on	on	ADP
ijtc-335	161	6	corporate	corporate	ADJ
ijtc-335	161	7	income	income	NOUN
ijtc-335	161	8	tax	tax	NOUN
ijtc-335	161	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	161	10	liquidity	liquidity	NOUN
ijtc-335	161	11	,	,	PUNCT
ijtc-335	161	12	profitability	profitability	NOUN
ijtc-335	161	13	and	and	CCONJ
ijtc-335	161	14	operational	operational	ADJ
ijtc-335	161	15	costs	cost	NOUN
ijtc-335	161	16	on	on	ADP
ijtc-335	161	17	corporate	corporate	ADJ
ijtc-335	161	18	income	income	NOUN
ijtc-335	161	19	tax	tax	NOUN
ijtc-335	161	20	kusrina	kusrina	PROPN
ijtc-335	161	21	&	&	CCONJ
ijtc-335	161	22	fatimah	fatimah	PROPN
ijtc-335	161	23	244	244	NUM
ijtc-335	161	24	|	|	ADV
ijtc-335	161	25	ilomata	ilomata	PROPN
ijtc-335	161	26	international	international	ADJ
ijtc-335	161	27	journal	journal	NOUN
ijtc-335	161	28	of	of	ADP
ijtc-335	161	29	tax	tax	PROPN
ijtc-335	161	30	&	&	CCONJ
ijtc-335	161	31	accounting	accounting	PROPN
ijtc-335	161	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	161	33	the	the	DET
ijtc-335	161	34	third	third	ADJ
ijtc-335	161	35	hypothesis	hypothesis	NOUN
ijtc-335	161	36	(	(	PUNCT
ijtc-335	161	37	h3	h3	NOUN
ijtc-335	161	38	)	)	PUNCT
ijtc-335	161	39	is	be	AUX
ijtc-335	161	40	suspected	suspect	VERB
ijtc-335	161	41	that	that	SCONJ
ijtc-335	161	42	operational	operational	ADJ
ijtc-335	161	43	costs	cost	NOUN
ijtc-335	161	44	have	have	VERB
ijtc-335	161	45	an	an	DET
ijtc-335	161	46	effect	effect	NOUN
ijtc-335	161	47	on	on	ADP
ijtc-335	161	48	corporate	corporate	ADJ
ijtc-335	161	49	income	income	NOUN
ijtc-335	161	50	tax	tax	NOUN
ijtc-335	161	51	.	.	PUNCT
ijtc-335	162	1	the	the	DET
ijtc-335	162	2	regression	regression	NOUN
ijtc-335	162	3	coefficient	coefficient	NOUN
ijtc-335	162	4	for	for	ADP
ijtc-335	162	5	the	the	DET
ijtc-335	162	6	change	change	NOUN
ijtc-335	162	7	in	in	ADP
ijtc-335	162	8	exchange	exchange	NOUN
ijtc-335	162	9	rate	rate	NOUN
ijtc-335	162	10	is	be	AUX
ijtc-335	162	11	1,026	1,026	NUM
ijtc-335	162	12	implying	imply	VERB
ijtc-335	162	13	that	that	SCONJ
ijtc-335	162	14	there	there	PRON
ijtc-335	162	15	is	be	VERB
ijtc-335	162	16	an	an	DET
ijtc-335	162	17	increase	increase	NOUN
ijtc-335	162	18	of	of	ADP
ijtc-335	162	19	one	one	NUM
ijtc-335	162	20	-unit	-unit	ADJ
ijtc-335	162	21	change	change	NOUN
ijtc-335	162	22	operating	operating	NOUN
ijtc-335	162	23	costs	cost	NOUN
ijtc-335	162	24	so	so	SCONJ
ijtc-335	162	25	the	the	DET
ijtc-335	162	26	corporate	corporate	ADJ
ijtc-335	162	27	income	income	NOUN
ijtc-335	162	28	tax	tax	NOUN
ijtc-335	162	29	will	will	AUX
ijtc-335	162	30	increase	increase	VERB
ijtc-335	162	31	by	by	ADP
ijtc-335	162	32	1,026	1,026	NUM
ijtc-335	162	33	.	.	PUNCT
ijtc-335	163	1	based	base	VERB
ijtc-335	163	2	on	on	ADP
ijtc-335	163	3	the	the	DET
ijtc-335	163	4	results	result	NOUN
ijtc-335	163	5	of	of	ADP
ijtc-335	163	6	the	the	DET
ijtc-335	163	7	calculation	calculation	NOUN
ijtc-335	163	8	of	of	ADP
ijtc-335	163	9	the	the	DET
ijtc-335	163	10	significance	significance	NOUN
ijtc-335	163	11	level	level	NOUN
ijtc-335	163	12	of	of	ADP
ijtc-335	163	13	0,000	0,000	NUM
ijtc-335	163	14	,	,	PUNCT
ijtc-335	163	15	because	because	SCONJ
ijtc-335	163	16	the	the	DET
ijtc-335	163	17	significance	significance	NOUN
ijtc-335	163	18	value	value	NOUN
ijtc-335	163	19	is	be	AUX
ijtc-335	163	20	less	less	ADJ
ijtc-335	163	21	than	than	ADP
ijtc-335	163	22	0.05	0.05	NUM
ijtc-335	163	23	,	,	PUNCT
ijtc-335	163	24	so	so	CCONJ
ijtc-335	163	25	there	there	PRON
ijtc-335	163	26	is	be	VERB
ijtc-335	163	27	a	a	DET
ijtc-335	163	28	partial	partial	ADJ
ijtc-335	163	29	effect	effect	NOUN
ijtc-335	163	30	between	between	ADP
ijtc-335	163	31	operational	operational	ADJ
ijtc-335	163	32	costs	cost	NOUN
ijtc-335	163	33	and	and	CCONJ
ijtc-335	163	34	corporate	corporate	ADJ
ijtc-335	163	35	income	income	NOUN
ijtc-335	163	36	tax	tax	NOUN
ijtc-335	163	37	.	.	PUNCT
ijtc-335	164	1	this	this	DET
ijtc-335	164	2	research	research	NOUN
ijtc-335	164	3	is	be	AUX
ijtc-335	164	4	in	in	ADP
ijtc-335	164	5	line	line	NOUN
ijtc-335	164	6	with	with	ADP
ijtc-335	164	7	the	the	DET
ijtc-335	164	8	research	research	NOUN
ijtc-335	164	9	by	by	ADP
ijtc-335	164	10	anam	anam	PROPN
ijtc-335	164	11	&	&	CCONJ
ijtc-335	164	12	zuardi	zuardi	PROPN
ijtc-335	164	13	(	(	PUNCT
ijtc-335	164	14	2018	2018	NUM
ijtc-335	164	15	)	)	PUNCT
ijtc-335	164	16	and	and	CCONJ
ijtc-335	164	17	vindasari	vindasari	NOUN
ijtc-335	164	18	(	(	PUNCT
ijtc-335	164	19	2019	2019	NUM
ijtc-335	164	20	)	)	PUNCT
ijtc-335	164	21	which	which	PRON
ijtc-335	164	22	states	state	VERB
ijtc-335	164	23	that	that	SCONJ
ijtc-335	164	24	operational	operational	ADJ
ijtc-335	164	25	costs	cost	NOUN
ijtc-335	164	26	have	have	VERB
ijtc-335	164	27	an	an	DET
ijtc-335	164	28	effect	effect	NOUN
ijtc-335	164	29	on	on	ADP
ijtc-335	164	30	corporate	corporate	ADJ
ijtc-335	164	31	income	income	NOUN
ijtc-335	164	32	tax	tax	NOUN
ijtc-335	164	33	.	.	PUNCT
ijtc-335	165	1	this	this	PRON
ijtc-335	165	2	is	be	AUX
ijtc-335	165	3	because	because	SCONJ
ijtc-335	165	4	operational	operational	ADJ
ijtc-335	165	5	costs	cost	NOUN
ijtc-335	165	6	are	be	AUX
ijtc-335	165	7	a	a	DET
ijtc-335	165	8	determining	determine	VERB
ijtc-335	165	9	element	element	NOUN
ijtc-335	165	10	of	of	ADP
ijtc-335	165	11	operating	operate	VERB
ijtc-335	165	12	profit	profit	NOUN
ijtc-335	165	13	.	.	PUNCT
ijtc-335	166	1	so	so	ADV
ijtc-335	166	2	the	the	DET
ijtc-335	166	3	size	size	NOUN
ijtc-335	166	4	of	of	ADP
ijtc-335	166	5	the	the	DET
ijtc-335	166	6	cost	cost	NOUN
ijtc-335	166	7	will	will	AUX
ijtc-335	166	8	affect	affect	VERB
ijtc-335	166	9	the	the	DET
ijtc-335	166	10	corporate	corporate	ADJ
ijtc-335	166	11	income	income	NOUN
ijtc-335	166	12	tax	tax	NOUN
ijtc-335	166	13	.	.	PUNCT
ijtc-335	167	1	effect	effect	NOUN
ijtc-335	167	2	of	of	ADP
ijtc-335	167	3	liquidity	liquidity	NOUN
ijtc-335	167	4	,	,	PUNCT
ijtc-335	167	5	profitability	profitability	NOUN
ijtc-335	167	6	and	and	CCONJ
ijtc-335	167	7	operating	operating	NOUN
ijtc-335	167	8	costs	cost	NOUN
ijtc-335	167	9	on	on	ADP
ijtc-335	167	10	corporate	corporate	ADJ
ijtc-335	167	11	income	income	NOUN
ijtc-335	167	12	tax	tax	NOUN
ijtc-335	167	13	the	the	DET
ijtc-335	167	14	fourth	fourth	ADJ
ijtc-335	167	15	hypothesis	hypothesis	NOUN
ijtc-335	167	16	(	(	PUNCT
ijtc-335	167	17	h4	h4	PROPN
ijtc-335	167	18	)	)	PUNCT
ijtc-335	167	19	simultaneously	simultaneously	ADV
ijtc-335	167	20	has	have	VERB
ijtc-335	167	21	an	an	DET
ijtc-335	167	22	effect	effect	NOUN
ijtc-335	167	23	on	on	ADP
ijtc-335	167	24	the	the	DET
ijtc-335	167	25	ratio	ratio	NOUN
ijtc-335	167	26	of	of	ADP
ijtc-335	167	27	liquidity	liquidity	NOUN
ijtc-335	167	28	,	,	PUNCT
ijtc-335	167	29	profitability	profitability	NOUN
ijtc-335	167	30	and	and	CCONJ
ijtc-335	167	31	operating	operating	NOUN
ijtc-335	167	32	costs	cost	NOUN
ijtc-335	167	33	to	to	ADP
ijtc-335	167	34	corporate	corporate	ADJ
ijtc-335	167	35	income	income	NOUN
ijtc-335	167	36	tax	tax	NOUN
ijtc-335	167	37	.	.	PUNCT
ijtc-335	168	1	simultaneous	simultaneous	ADJ
ijtc-335	168	2	test	test	NOUN
ijtc-335	168	3	results	result	NOUN
ijtc-335	168	4	(	(	PUNCT
ijtc-335	168	5	f	f	X
ijtc-335	168	6	)	)	PUNCT
ijtc-335	168	7	obtained	obtain	VERB
ijtc-335	168	8	sig	sig	NOUN
ijtc-335	168	9	.	.	PUNCT
ijtc-335	169	1	f	f	PROPN
ijtc-335	169	2	0,000	0,000	NUM
ijtc-335	169	3	means	mean	VERB
ijtc-335	169	4	that	that	SCONJ
ijtc-335	169	5	the	the	DET
ijtc-335	169	6	variable	variable	ADJ
ijtc-335	169	7	liquidity	liquidity	NOUN
ijtc-335	169	8	,	,	PUNCT
ijtc-335	169	9	profitability	profitability	NOUN
ijtc-335	169	10	and	and	CCONJ
ijtc-335	169	11	operating	operating	NOUN
ijtc-335	169	12	expenses	expense	NOUN
ijtc-335	169	13	simultaneously	simultaneously	ADV
ijtc-335	169	14	affect	affect	VERB
ijtc-335	169	15	the	the	DET
ijtc-335	169	16	corporate	corporate	ADJ
ijtc-335	169	17	income	income	NOUN
ijtc-335	169	18	tax	tax	NOUN
ijtc-335	169	19	.	.	PUNCT
ijtc-335	170	1	supported	support	VERB
ijtc-335	170	2	by	by	ADP
ijtc-335	170	3	the	the	DET
ijtc-335	170	4	results	result	NOUN
ijtc-335	170	5	of	of	ADP
ijtc-335	170	6	the	the	DET
ijtc-335	170	7	coefficient	coefficient	NOUN
ijtc-335	170	8	of	of	ADP
ijtc-335	170	9	determination	determination	NOUN
ijtc-335	170	10	showing	show	VERB
ijtc-335	170	11	a	a	DET
ijtc-335	170	12	figure	figure	NOUN
ijtc-335	170	13	of	of	ADP
ijtc-335	170	14	95.6	95.6	NUM
ijtc-335	170	15	%	%	NOUN
ijtc-335	170	16	,	,	PUNCT
ijtc-335	170	17	it	it	PRON
ijtc-335	170	18	means	mean	VERB
ijtc-335	170	19	that	that	SCONJ
ijtc-335	170	20	the	the	DET
ijtc-335	170	21	independent	independent	ADJ
ijtc-335	170	22	variables	variable	NOUN
ijtc-335	170	23	of	of	ADP
ijtc-335	170	24	liquidity	liquidity	NOUN
ijtc-335	170	25	,	,	PUNCT
ijtc-335	170	26	profitability	profitability	NOUN
ijtc-335	170	27	,	,	PUNCT
ijtc-335	170	28	and	and	CCONJ
ijtc-335	170	29	operating	operating	NOUN
ijtc-335	170	30	costs	cost	NOUN
ijtc-335	170	31	can	can	AUX
ijtc-335	170	32	explain	explain	VERB
ijtc-335	170	33	the	the	DET
ijtc-335	170	34	dependent	dependent	ADJ
ijtc-335	170	35	variable	variable	NOUN
ijtc-335	170	36	,	,	PUNCT
ijtc-335	170	37	namely	namely	ADV
ijtc-335	170	38	corporate	corporate	ADJ
ijtc-335	170	39	income	income	NOUN
ijtc-335	170	40	tax	tax	NOUN
ijtc-335	170	41	payable	payable	NOUN
ijtc-335	170	42	of	of	ADP
ijtc-335	170	43	95,6	95,6	NOUN
ijtc-335	170	44	%	%	NOUN
ijtc-335	170	45	,	,	PUNCT
ijtc-335	170	46	the	the	DET
ijtc-335	170	47	remaining	remain	VERB
ijtc-335	170	48	4,4	4,4	NUM
ijtc-335	170	49	%	%	NOUN
ijtc-335	170	50	is	be	AUX
ijtc-335	170	51	caused	cause	VERB
ijtc-335	170	52	by	by	ADP
ijtc-335	170	53	other	other	ADJ
ijtc-335	170	54	factors	factor	NOUN
ijtc-335	170	55	that	that	PRON
ijtc-335	170	56	are	be	AUX
ijtc-335	170	57	not	not	PART
ijtc-335	170	58	used	use	VERB
ijtc-335	170	59	in	in	ADP
ijtc-335	170	60	this	this	DET
ijtc-335	170	61	study	study	NOUN
ijtc-335	170	62	.	.	PUNCT
ijtc-335	171	1	conclusion	conclusion	NOUN
ijtc-335	171	2	partially	partially	ADV
ijtc-335	171	3	liquidity	liquidity	NOUN
ijtc-335	171	4	does	do	AUX
ijtc-335	171	5	not	not	PART
ijtc-335	171	6	effect	effect	VERB
ijtc-335	171	7	corporate	corporate	ADJ
ijtc-335	171	8	income	income	NOUN
ijtc-335	171	9	tax	tax	NOUN
ijtc-335	171	10	.	.	PUNCT
ijtc-335	172	1	the	the	DET
ijtc-335	172	2	ratio	ratio	NOUN
ijtc-335	172	3	of	of	ADP
ijtc-335	172	4	profitability	profitability	NOUN
ijtc-335	172	5	and	and	CCONJ
ijtc-335	172	6	operational	operational	ADJ
ijtc-335	172	7	cost	cost	NOUN
ijtc-335	172	8	give	give	VERB
ijtc-335	172	9	effects	effect	NOUN
ijtc-335	172	10	on	on	ADP
ijtc-335	172	11	corporate	corporate	ADJ
ijtc-335	172	12	income	income	NOUN
ijtc-335	172	13	tax	tax	NOUN
ijtc-335	172	14	.	.	PUNCT
ijtc-335	173	1	simultaneously	simultaneously	ADV
ijtc-335	173	2	,	,	PUNCT
ijtc-335	173	3	liquidity	liquidity	NOUN
ijtc-335	173	4	,	,	PUNCT
ijtc-335	173	5	profitability	profitability	NOUN
ijtc-335	173	6	and	and	CCONJ
ijtc-335	173	7	operational	operational	ADJ
ijtc-335	173	8	cost	cost	NOUN
ijtc-335	173	9	give	give	VERB
ijtc-335	173	10	effects	effect	NOUN
ijtc-335	173	11	to	to	ADP
ijtc-335	173	12	corporate	corporate	ADJ
ijtc-335	173	13	income	income	NOUN
ijtc-335	173	14	tax	tax	NOUN
ijtc-335	173	15	.	.	PUNCT
ijtc-335	174	1	based	base	VERB
ijtc-335	174	2	on	on	ADP
ijtc-335	174	3	the	the	DET
ijtc-335	174	4	results	result	NOUN
ijtc-335	174	5	obtained	obtain	VERB
ijtc-335	174	6	that	that	SCONJ
ijtc-335	174	7	the	the	DET
ijtc-335	174	8	ratio	ratio	NOUN
ijtc-335	174	9	that	that	PRON
ijtc-335	174	10	affects	affect	VERB
ijtc-335	174	11	corporate	corporate	ADJ
ijtc-335	174	12	income	income	NOUN
ijtc-335	174	13	tax	tax	NOUN
ijtc-335	174	14	is	be	AUX
ijtc-335	174	15	profitability	profitability	NOUN
ijtc-335	174	16	and	and	CCONJ
ijtc-335	174	17	operating	operating	NOUN
ijtc-335	174	18	costs	cost	NOUN
ijtc-335	174	19	,	,	PUNCT
ijtc-335	174	20	so	so	ADV
ijtc-335	174	21	as	as	ADP
ijtc-335	174	22	an	an	DET
ijtc-335	174	23	implication	implication	NOUN
ijtc-335	174	24	the	the	DET
ijtc-335	174	25	internal	internal	ADJ
ijtc-335	174	26	party	party	NOUN
ijtc-335	174	27	/	/	SYM
ijtc-335	174	28	management	management	NOUN
ijtc-335	174	29	must	must	AUX
ijtc-335	174	30	be	be	AUX
ijtc-335	174	31	careful	careful	ADJ
ijtc-335	174	32	with	with	ADP
ijtc-335	174	33	the	the	DET
ijtc-335	174	34	information	information	NOUN
ijtc-335	174	35	presented	present	VERB
ijtc-335	174	36	in	in	ADP
ijtc-335	174	37	the	the	DET
ijtc-335	174	38	financial	financial	ADJ
ijtc-335	174	39	statements	statement	NOUN
ijtc-335	174	40	which	which	PRON
ijtc-335	174	41	will	will	AUX
ijtc-335	174	42	have	have	VERB
ijtc-335	174	43	a	a	DET
ijtc-335	174	44	negative	negative	ADJ
ijtc-335	174	45	impact	impact	NOUN
ijtc-335	174	46	on	on	ADP
ijtc-335	174	47	the	the	DET
ijtc-335	174	48	users	user	NOUN
ijtc-335	174	49	of	of	ADP
ijtc-335	174	50	financial	financial	ADJ
ijtc-335	174	51	statements	statement	NOUN
ijtc-335	174	52	,	,	PUNCT
ijtc-335	174	53	especially	especially	ADV
ijtc-335	174	54	on	on	ADP
ijtc-335	174	55	operating	operating	NOUN
ijtc-335	174	56	costs	cost	NOUN
ijtc-335	174	57	.	.	PUNCT
ijtc-335	175	1	the	the	DET
ijtc-335	175	2	results	result	NOUN
ijtc-335	175	3	of	of	ADP
ijtc-335	175	4	this	this	DET
ijtc-335	175	5	study	study	NOUN
ijtc-335	175	6	are	be	AUX
ijtc-335	175	7	limited	limit	VERB
ijtc-335	175	8	to	to	ADP
ijtc-335	175	9	large	large	ADJ
ijtc-335	175	10	trading	trading	NOUN
ijtc-335	175	11	sub	sub	ADJ
ijtc-335	175	12	-	-	ADJ
ijtc-335	175	13	sector	sector	ADJ
ijtc-335	175	14	companies	company	NOUN
ijtc-335	175	15	for	for	ADP
ijtc-335	175	16	the	the	DET
ijtc-335	175	17	period	period	NOUN
ijtc-335	175	18	20142018	20142018	NUM
ijtc-335	175	19	using	use	VERB
ijtc-335	175	20	3	3	NUM
ijtc-335	175	21	variables	variable	NOUN
ijtc-335	175	22	,	,	PUNCT
ijtc-335	175	23	namely	namely	ADV
ijtc-335	175	24	liquidity	liquidity	NOUN
ijtc-335	175	25	,	,	PUNCT
ijtc-335	175	26	profitability	profitability	NOUN
ijtc-335	175	27	and	and	CCONJ
ijtc-335	175	28	operating	operating	NOUN
ijtc-335	175	29	costs	cost	NOUN
ijtc-335	175	30	.	.	PUNCT
ijtc-335	176	1	suggestions	suggestion	NOUN
ijtc-335	176	2	for	for	ADP
ijtc-335	176	3	further	further	ADJ
ijtc-335	176	4	researchers	researcher	NOUN
ijtc-335	176	5	can	can	AUX
ijtc-335	176	6	explore	explore	VERB
ijtc-335	176	7	other	other	ADJ
ijtc-335	176	8	financial	financial	ADJ
ijtc-335	176	9	variables	variable	NOUN
ijtc-335	176	10	that	that	PRON
ijtc-335	176	11	have	have	VERB
ijtc-335	176	12	the	the	DET
ijtc-335	176	13	potential	potential	NOUN
ijtc-335	176	14	to	to	PART
ijtc-335	176	15	affect	affect	VERB
ijtc-335	176	16	corporate	corporate	ADJ
ijtc-335	176	17	income	income	NOUN
ijtc-335	176	18	tax	tax	NOUN
ijtc-335	176	19	and	and	CCONJ
ijtc-335	176	20	expand	expand	VERB
ijtc-335	176	21	the	the	DET
ijtc-335	176	22	sample	sample	NOUN
ijtc-335	176	23	to	to	PART
ijtc-335	176	24	be	be	AUX
ijtc-335	176	25	compared	compare	VERB
ijtc-335	176	26	with	with	ADP
ijtc-335	176	27	the	the	DET
ijtc-335	176	28	results	result	NOUN
ijtc-335	176	29	of	of	ADP
ijtc-335	176	30	previous	previous	ADJ
ijtc-335	176	31	studies	study	NOUN
ijtc-335	176	32	.	.	PUNCT
ijtc-335	177	1	reference	reference	NOUN
ijtc-335	177	2	anam	anam	PROPN
ijtc-335	177	3	,	,	PUNCT
ijtc-335	177	4	c.	c.	PROPN
ijtc-335	177	5	,	,	PUNCT
ijtc-335	177	6	&	&	CCONJ
ijtc-335	177	7	zuardi	zuardi	PROPN
ijtc-335	177	8	,	,	PUNCT
ijtc-335	177	9	l.	l.	PROPN
ijtc-335	177	10	r.	r.	PROPN
ijtc-335	177	11	(	(	PUNCT
ijtc-335	177	12	2018	2018	NUM
ijtc-335	177	13	)	)	PUNCT
ijtc-335	177	14	.	.	PUNCT
ijtc-335	178	1	analisis	analisis	ADJ
ijtc-335	178	2	rasio	rasio	NOUN
ijtc-335	178	3	likuiditas	likuidita	NOUN
ijtc-335	178	4	,	,	PUNCT
ijtc-335	178	5	rasio	rasio	NOUN
ijtc-335	178	6	solvabilitas	solvabilita	NOUN
ijtc-335	178	7	,	,	PUNCT
ijtc-335	178	8	dan	dan	PROPN
ijtc-335	178	9	biaya	biaya	PROPN
ijtc-335	178	10	operasional	operasional	PROPN
ijtc-335	178	11	terhadap	terhadap	PROPN
ijtc-335	178	12	pajak	pajak	PROPN
ijtc-335	178	13	penghasilan	penghasilan	PROPN
ijtc-335	178	14	badan	badan	PROPN
ijtc-335	178	15	terutang	terutang	PROPN
ijtc-335	178	16	(	(	PUNCT
ijtc-335	179	1	sektor	sektor	PROPN
ijtc-335	179	2	pertambangan	pertambangan	PROPN
ijtc-335	179	3	di	di	PROPN
ijtc-335	179	4	bei	bei	PROPN
ijtc-335	179	5	tahun	tahun	PROPN
ijtc-335	179	6	2011	2011	NUM
ijtc-335	179	7	-	-	SYM
ijtc-335	179	8	2016	2016	NUM
ijtc-335	179	9	)	)	PUNCT
ijtc-335	179	10	.	.	PUNCT
ijtc-335	180	1	jurnal	jurnal	ADJ
ijtc-335	180	2	ekonomi	ekonomi	PROPN
ijtc-335	180	3	dan	dan	PROPN
ijtc-335	180	4	perkembangan	perkembangan	PROPN
ijtc-335	180	5	bisnis	bisnis	PROPN
ijtc-335	180	6	margin	margin	VERB
ijtc-335	180	7	eco	eco	PROPN
ijtc-335	180	8	,	,	PUNCT
ijtc-335	180	9	2(1	2(1	NUM
ijtc-335	180	10	)	)	PUNCT
ijtc-335	180	11	,	,	PUNCT
ijtc-335	180	12	43–68	43–68	PROPN
ijtc-335	180	13	.	.	PUNCT
ijtc-335	181	1	https://doi.org/https://doi.org/10.32764/margin.v2i1.198	https://doi.org/https://doi.org/10.32764/margin.v2i1.198	ADJ
ijtc-335	181	2	andrejovská	andrejovská	ADJ
ijtc-335	181	3	,	,	PUNCT
ijtc-335	181	4	a.	a.	NOUN
ijtc-335	181	5	,	,	PUNCT
ijtc-335	181	6	mihóková	mihóková	PROPN
ijtc-335	181	7	,	,	PUNCT
ijtc-335	181	8	l.	l.	PROPN
ijtc-335	181	9	,	,	PUNCT
ijtc-335	181	10	&	&	CCONJ
ijtc-335	181	11	martinková	martinková	PROPN
ijtc-335	181	12	,	,	PUNCT
ijtc-335	181	13	s.	s.	PROPN
ijtc-335	181	14	(	(	PUNCT
ijtc-335	181	15	2017	2017	NUM
ijtc-335	181	16	)	)	PUNCT
ijtc-335	181	17	.	.	PUNCT
ijtc-335	182	1	metaanálisis	metaanálisis	PROPN
ijtc-335	182	2	de	de	X
ijtc-335	182	3	categorización	categorización	X
ijtc-335	182	4	de	de	PROPN
ijtc-335	182	5	los	los	PROPN
ijtc-335	182	6	países	países	PROPN
ijtc-335	182	7	de	de	PROPN
ijtc-335	182	8	la	la	PROPN
ijtc-335	182	9	unión	unión	PROPN
ijtc-335	182	10	europea	europea	PROPN
ijtc-335	182	11	en	en	PROPN
ijtc-335	182	12	el	el	PROPN
ijtc-335	182	13	contexto	contexto	PROPN
ijtc-335	182	14	del	del	PROPN
ijtc-335	182	15	impuesto	impuesto	PROPN
ijtc-335	182	16	de	de	PROPN
ijtc-335	182	17	sociedades	sociedades	PROPN
ijtc-335	182	18	.	.	PUNCT
ijtc-335	183	1	contaduria	contaduria	PROPN
ijtc-335	183	2	y	y	PROPN
ijtc-335	183	3	administracion	administracion	PROPN
ijtc-335	183	4	,	,	PUNCT
ijtc-335	183	5	62(3	62(3	NOUN
ijtc-335	183	6	)	)	PUNCT
ijtc-335	183	7	,	,	PUNCT
ijtc-335	183	8	1001–1018	1001–1018	NUM
ijtc-335	183	9	.	.	PUNCT
ijtc-335	184	1	https://doi.org/10.1016/j.cya.2017.04.002	https://doi.org/10.1016/j.cya.2017.04.002	NOUN
ijtc-335	184	2	anggraini	anggraini	PROPN
ijtc-335	184	3	,	,	PUNCT
ijtc-335	184	4	d.	d.	PROPN
ijtc-335	184	5	,	,	PUNCT
ijtc-335	184	6	&	&	CCONJ
ijtc-335	184	7	kusufiyah	kusufiyah	PROPN
ijtc-335	184	8	,	,	PUNCT
ijtc-335	184	9	y.	y.	PROPN
ijtc-335	184	10	v.	v.	PROPN
ijtc-335	184	11	(	(	PUNCT
ijtc-335	184	12	2020	2020	NUM
ijtc-335	184	13	)	)	PUNCT
ijtc-335	184	14	.	.	PUNCT
ijtc-335	185	1	dampak	dampak	NOUN
ijtc-335	185	2	profitabilitas	profitabilita	NOUN
ijtc-335	185	3	,	,	PUNCT
ijtc-335	185	4	leverage	leverage	NOUN
ijtc-335	185	5	dan	dan	PROPN
ijtc-335	185	6	biaya	biaya	PROPN
ijtc-335	185	7	operasional	operasional	PROPN
ijtc-335	185	8	terhadap	terhadap	PROPN
ijtc-335	185	9	pajak	pajak	PROPN
ijtc-335	185	10	penghasilan	penghasilan	PROPN
ijtc-335	185	11	badan	badan	PROPN
ijtc-335	185	12	.	.	PROPN
ijtc-335	186	1	jurnal	jurnal	PROPN
ijtc-335	186	2	ekonomi	ekonomi	PROPN
ijtc-335	186	3	dan	dan	PROPN
ijtc-335	186	4	bisnis	bisnis	PROPN
ijtc-335	186	5	dharma	dharma	VERB
ijtc-335	186	6	andalas	andalas	ADP
ijtc-335	186	7	,	,	PUNCT
ijtc-335	186	8	22(1	22(1	NUM
ijtc-335	186	9	)	)	PUNCT
ijtc-335	186	10	,	,	PUNCT
ijtc-335	186	11	33–47	33–47	NUM
ijtc-335	186	12	.	.	PUNCT
ijtc-335	187	1	https://jurnal.unidha.ac.id/index.php/jebd/article/view/76	https://jurnal.unidha.ac.id/index.php/jebd/article/view/76	VERB
ijtc-335	187	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-335	187	3	liquidity	liquidity	NOUN
ijtc-335	187	4	,	,	PUNCT
ijtc-335	187	5	profitability	profitability	NOUN
ijtc-335	187	6	and	and	CCONJ
ijtc-335	187	7	operational	operational	ADJ
ijtc-335	187	8	costs	cost	NOUN
ijtc-335	187	9	on	on	ADP
ijtc-335	187	10	corporate	corporate	ADJ
ijtc-335	187	11	income	income	NOUN
ijtc-335	187	12	tax	tax	NOUN
ijtc-335	187	13	kusrina	kusrina	PROPN
ijtc-335	187	14	&	&	CCONJ
ijtc-335	187	15	fatimah	fatimah	PROPN
ijtc-335	187	16	245	245	NUM
ijtc-335	187	17	|	|	ADV
ijtc-335	187	18	ilomata	ilomata	PROPN
ijtc-335	187	19	international	international	ADJ
ijtc-335	187	20	journal	journal	NOUN
ijtc-335	187	21	of	of	ADP
ijtc-335	187	22	tax	tax	PROPN
ijtc-335	187	23	&	&	CCONJ
ijtc-335	187	24	accounting	accounting	PROPN
ijtc-335	187	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-335	187	26	atina	atina	NOUN
ijtc-335	187	27	,	,	PUNCT
ijtc-335	187	28	i.	i.	PROPN
ijtc-335	187	29	,	,	PUNCT
ijtc-335	187	30	harimurti	harimurti	PROPN
ijtc-335	187	31	,	,	PUNCT
ijtc-335	187	32	f.	f.	PROPN
ijtc-335	187	33	,	,	PUNCT
ijtc-335	187	34	&	&	CCONJ
ijtc-335	187	35	kristianto	kristianto	PROPN
ijtc-335	187	36	,	,	PUNCT
ijtc-335	187	37	d.	d.	PROPN
ijtc-335	187	38	(	(	PUNCT
ijtc-335	187	39	2017	2017	NUM
ijtc-335	187	40	)	)	PUNCT
ijtc-335	187	41	.	.	PUNCT
ijtc-335	188	1	pengaruh	pengaruh	NOUN
ijtc-335	188	2	profitabilitas	profitabilita	VERB
ijtc-335	188	3	dan	dan	PROPN
ijtc-335	188	4	biaya	biaya	PROPN
ijtc-335	188	5	operasional	operasional	PROPN
ijtc-335	188	6	terhadap	terhadap	PROPN
ijtc-335	188	7	pph	pph	PROPN
ijtc-335	188	8	badan	badan	PROPN
ijtc-335	188	9	perusahaan	perusahaan	PROPN
ijtc-335	188	10	makanan	makanan	PROPN
ijtc-335	188	11	dan	dan	PROPN
ijtc-335	188	12	minuman	minuman	PROPN
ijtc-335	188	13	di	di	PROPN
ijtc-335	188	14	bei	bei	PROPN
ijtc-335	188	15	(	(	PUNCT
ijtc-335	188	16	periode	periode	PROPN
ijtc-335	188	17	2013–2015	2013–2015	NUM
ijtc-335	188	18	)	)	PUNCT
ijtc-335	188	19	.	.	PUNCT
ijtc-335	189	1	jurnal	jurnal	PROPN
ijtc-335	189	2	akuntansi	akuntansi	PROPN
ijtc-335	189	3	dan	dan	PROPN
ijtc-335	189	4	sistem	sistem	PROPN
ijtc-335	189	5	teknologi	teknologi	PROPN
ijtc-335	189	6	informasi	informasi	PROPN
ijtc-335	189	7	,	,	PUNCT
ijtc-335	189	8	13(3	13(3	NUM
ijtc-335	189	9	)	)	PUNCT
ijtc-335	189	10	,	,	PUNCT
ijtc-335	189	11	323–330	323–330	NUM
ijtc-335	189	12	.	.	PUNCT
ijtc-335	190	1	https://ejurnal.unisri.ac.id/index.php/akuntansi/article/view/1844	https://ejurnal.unisri.ac.id/index.php/akuntansi/article/view/1844	X
ijtc-335	190	2	direktorat	direktorat	NOUN
ijtc-335	190	3	jenderal	jenderal	ADJ
ijtc-335	190	4	pajak	pajak	ADV
ijtc-335	190	5	.	.	PUNCT
ijtc-335	191	1	(	(	PUNCT
ijtc-335	191	2	2013	2013	NUM
ijtc-335	191	3	)	)	PUNCT
ijtc-335	191	4	.	.	PUNCT
ijtc-335	192	1	undang	undang	PROPN
ijtc-335	192	2	-	-	PUNCT
ijtc-335	192	3	undang	undang	PROPN
ijtc-335	192	4	kup	kup	PROPN
ijtc-335	192	5	dan	dan	PROPN
ijtc-335	192	6	peraturan	peraturan	PROPN
ijtc-335	192	7	pelaksanaannya	pelaksanaannya	PROPN
ijtc-335	192	8	(	(	PUNCT
ijtc-335	192	9	k.	k.	PROPN
ijtc-335	192	10	petrus	petrus	PROPN
ijtc-335	192	11	(	(	PUNCT
ijtc-335	192	12	ed	ed	NOUN
ijtc-335	192	13	.	.	PUNCT
ijtc-335	192	14	)	)	PUNCT
ijtc-335	192	15	;	;	PUNCT
ijtc-335	192	16	i	i	PROPN
ijtc-335	192	17	)	)	PUNCT
ijtc-335	192	18	.	.	PUNCT
ijtc-335	193	1	direktorat	direktorat	NOUN
ijtc-335	193	2	jenderal	jenderal	ADJ
ijtc-335	193	3	pajak	pajak	ADV
ijtc-335	193	4	.	.	PUNCT
ijtc-335	194	1	https://kemenkeu.go.id/sites/default/files/uu-kup	https://kemenkeu.go.id/sites/default/files/uu-kup	PROPN
ijtc-335	194	2	mobile.pdf	mobile.pdf	X
ijtc-335	194	3	farah	farah	PROPN
ijtc-335	194	4	,	,	PUNCT
ijtc-335	194	5	b.	b.	PROPN
ijtc-335	194	6	,	,	PUNCT
ijtc-335	194	7	elias	elias	PROPN
ijtc-335	194	8	,	,	PUNCT
ijtc-335	194	9	r.	r.	PROPN
ijtc-335	194	10	,	,	PUNCT
ijtc-335	194	11	chakravarty	chakravarty	PROPN
ijtc-335	194	12	,	,	PUNCT
ijtc-335	194	13	d.	d.	PROPN
ijtc-335	194	14	,	,	PUNCT
ijtc-335	194	15	&	&	CCONJ
ijtc-335	194	16	beamish	beamish	PROPN
ijtc-335	194	17	,	,	PUNCT
ijtc-335	194	18	p.	p.	NOUN
ijtc-335	194	19	(	(	PUNCT
ijtc-335	194	20	2021	2021	NUM
ijtc-335	194	21	)	)	PUNCT
ijtc-335	194	22	.	.	PUNCT
ijtc-335	195	1	host	host	NOUN
ijtc-335	195	2	country	country	NOUN
ijtc-335	195	3	corporate	corporate	ADJ
ijtc-335	195	4	income	income	NOUN
ijtc-335	195	5	tax	tax	NOUN
ijtc-335	195	6	rate	rate	NOUN
ijtc-335	195	7	and	and	CCONJ
ijtc-335	195	8	foreign	foreign	ADJ
ijtc-335	195	9	subsidiary	subsidiary	NOUN
ijtc-335	195	10	survival	survival	NOUN
ijtc-335	195	11	.	.	PUNCT
ijtc-335	196	1	journal	journal	PROPN
ijtc-335	196	2	of	of	ADP
ijtc-335	196	3	world	world	PROPN
ijtc-335	196	4	business	business	NOUN
ijtc-335	196	5	,	,	PUNCT
ijtc-335	196	6	56(2	56(2	ADJ
ijtc-335	196	7	)	)	PUNCT
ijtc-335	196	8	,	,	PUNCT
ijtc-335	196	9	101186	101186	NUM
ijtc-335	196	10	.	.	PUNCT
ijtc-335	197	1	https://doi.org/10.1016/j.jwb.2020.101186	https://doi.org/10.1016/j.jwb.2020.101186	PROPN
ijtc-335	197	2	ježek	ježek	PROPN
ijtc-335	197	3	,	,	PUNCT
ijtc-335	197	4	f.	f.	PROPN
ijtc-335	197	5	(	(	PUNCT
ijtc-335	197	6	2014	2014	NUM
ijtc-335	197	7	)	)	PUNCT
ijtc-335	197	8	.	.	PUNCT
ijtc-335	198	1	comparative	comparative	ADJ
ijtc-335	198	2	research	research	NOUN
ijtc-335	198	3	in	in	ADP
ijtc-335	198	4	the	the	DET
ijtc-335	198	5	area	area	NOUN
ijtc-335	198	6	of	of	ADP
ijtc-335	198	7	corporate	corporate	ADJ
ijtc-335	198	8	income	income	NOUN
ijtc-335	198	9	tax	tax	NOUN
ijtc-335	198	10	.	.	PUNCT
ijtc-335	199	1	procedia	procedia	PROPN
ijtc-335	199	2	social	social	ADJ
ijtc-335	199	3	and	and	CCONJ
ijtc-335	199	4	behavioral	behavioral	ADJ
ijtc-335	199	5	sciences	science	NOUN
ijtc-335	199	6	,	,	PUNCT
ijtc-335	199	7	110	110	NUM
ijtc-335	199	8	,	,	PUNCT
ijtc-335	199	9	997–1005	997–1005	NUM
ijtc-335	199	10	.	.	PUNCT
ijtc-335	200	1	https://doi.org/10.1016/j.sbspro.2013.12.946	https://doi.org/10.1016/j.sbspro.2013.12.946	PROPN
ijtc-335	200	2	kasmir	kasmir	PROPN
ijtc-335	200	3	.	.	PUNCT
ijtc-335	201	1	(	(	PUNCT
ijtc-335	201	2	2017	2017	NUM
ijtc-335	201	3	)	)	PUNCT
ijtc-335	201	4	.	.	PUNCT
ijtc-335	202	1	analisis	analisis	ADJ
ijtc-335	202	2	laporan	laporan	ADJ
ijtc-335	202	3	keuangan	keuangan	NOUN
ijtc-335	202	4	(	(	PUNCT
ijtc-335	202	5	kasmir	kasmir	PROPN
ijtc-335	202	6	(	(	PUNCT
ijtc-335	202	7	ed	ed	NOUN
ijtc-335	202	8	.	.	PUNCT
ijtc-335	202	9	)	)	PUNCT
ijtc-335	202	10	;	;	PUNCT
ijtc-335	202	11	i	i	PROPN
ijtc-335	202	12	)	)	PUNCT
ijtc-335	202	13	.	.	PUNCT
ijtc-335	203	1	rajagrafindo	rajagrafindo	PROPN
ijtc-335	203	2	persada	persada	PROPN
ijtc-335	203	3	.	.	PUNCT
ijtc-335	204	1	https://www.rajagrafindo.co.id/produk/analisis-laporan-keuangan/	https://www.rajagrafindo.co.id/produk/analisis-laporan-keuangan/	PROPN
ijtc-335	204	2	li	li	PROPN
ijtc-335	204	3	,	,	PUNCT
ijtc-335	204	4	b.	b.	PROPN
ijtc-335	204	5	,	,	PUNCT
ijtc-335	204	6	liu	liu	PROPN
ijtc-335	204	7	,	,	PUNCT
ijtc-335	204	8	c.	c.	PROPN
ijtc-335	204	9	,	,	PUNCT
ijtc-335	204	10	&	&	CCONJ
ijtc-335	204	11	sun	sun	PROPN
ijtc-335	204	12	,	,	PUNCT
ijtc-335	204	13	s.	s.	PROPN
ijtc-335	204	14	t.	t.	PROPN
ijtc-335	204	15	(	(	PUNCT
ijtc-335	204	16	2021	2021	NUM
ijtc-335	204	17	)	)	PUNCT
ijtc-335	204	18	.	.	PUNCT
ijtc-335	205	1	do	do	VERB
ijtc-335	205	2	corporate	corporate	ADJ
ijtc-335	205	3	income	income	NOUN
ijtc-335	205	4	tax	tax	NOUN
ijtc-335	205	5	cuts	cut	NOUN
ijtc-335	205	6	decrease	decrease	VERB
ijtc-335	205	7	labor	labor	NOUN
ijtc-335	205	8	share	share	NOUN
ijtc-335	205	9	?	?	PUNCT
ijtc-335	206	1	regression	regression	VERB
ijtc-335	206	2	discontinuity	discontinuity	NOUN
ijtc-335	206	3	evidence	evidence	NOUN
ijtc-335	206	4	from	from	ADP
ijtc-335	206	5	china	china	PROPN
ijtc-335	206	6	.	.	PUNCT
ijtc-335	207	1	journal	journal	PROPN
ijtc-335	207	2	of	of	ADP
ijtc-335	207	3	development	development	NOUN
ijtc-335	207	4	economics	economic	NOUN
ijtc-335	207	5	,	,	PUNCT
ijtc-335	207	6	150(january	150(january	NUM
ijtc-335	207	7	)	)	PUNCT
ijtc-335	207	8	,	,	PUNCT
ijtc-335	207	9	102624	102624	NUM
ijtc-335	207	10	.	.	PUNCT
ijtc-335	208	1	https://doi.org/10.1016/j.jdeveco.2021.102624	https://doi.org/10.1016/j.jdeveco.2021.102624	VERB
ijtc-335	208	2	mardiasmo	mardiasmo	NOUN
ijtc-335	208	3	.	.	PUNCT
ijtc-335	209	1	(	(	PUNCT
ijtc-335	209	2	2016	2016	NUM
ijtc-335	209	3	)	)	PUNCT
ijtc-335	209	4	.	.	PUNCT
ijtc-335	210	1	perpajakan	perpajakan	INTJ
ijtc-335	210	2	(	(	PUNCT
ijtc-335	210	3	mardiasmo	mardiasmo	PROPN
ijtc-335	210	4	(	(	PUNCT
ijtc-335	210	5	ed	ed	NOUN
ijtc-335	210	6	.	.	PUNCT
ijtc-335	210	7	)	)	PUNCT
ijtc-335	210	8	;	;	PUNCT
ijtc-335	210	9	iii	iii	X
ijtc-335	210	10	)	)	PUNCT
ijtc-335	210	11	.	.	PUNCT
ijtc-335	211	1	andi	andi	PROPN
ijtc-335	211	2	.	.	PROPN
ijtc-335	211	3	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	PROPN
ijtc-335	211	4	ail	ail	PROPN
ijtc-335	211	5	menichini	menichini	PROPN
ijtc-335	211	6	,	,	PUNCT
ijtc-335	211	7	a.	a.	NOUN
ijtc-335	211	8	a.	a.	NOUN
ijtc-335	211	9	(	(	PUNCT
ijtc-335	211	10	2020	2020	NUM
ijtc-335	211	11	)	)	PUNCT
ijtc-335	211	12	.	.	PUNCT
ijtc-335	212	1	how	how	SCONJ
ijtc-335	212	2	do	do	AUX
ijtc-335	212	3	firm	firm	ADJ
ijtc-335	212	4	characteristics	characteristic	NOUN
ijtc-335	212	5	affect	affect	VERB
ijtc-335	212	6	the	the	DET
ijtc-335	212	7	corporate	corporate	ADJ
ijtc-335	212	8	income	income	NOUN
ijtc-335	212	9	tax	tax	NOUN
ijtc-335	212	10	revenue	revenue	NOUN
ijtc-335	212	11	?	?	PUNCT
ijtc-335	213	1	international	international	ADJ
ijtc-335	213	2	review	review	NOUN
ijtc-335	213	3	of	of	ADP
ijtc-335	213	4	economics	economic	NOUN
ijtc-335	213	5	and	and	CCONJ
ijtc-335	213	6	finance	finance	NOUN
ijtc-335	213	7	,	,	PUNCT
ijtc-335	213	8	65(september	65(september	NUM
ijtc-335	213	9	2019	2019	NUM
ijtc-335	213	10	)	)	PUNCT
ijtc-335	213	11	,	,	PUNCT
ijtc-335	213	12	146–162	146–162	NUM
ijtc-335	213	13	.	.	PUNCT
ijtc-335	214	1	https://doi.org/10.1016/j.iref.2019.10.004	https://doi.org/10.1016/j.iref.2019.10.004	NOUN
ijtc-335	214	2	murhadi	murhadi	NOUN
ijtc-335	214	3	,	,	PUNCT
ijtc-335	214	4	w.	w.	PROPN
ijtc-335	214	5	r.	r.	PROPN
ijtc-335	214	6	(	(	PUNCT
ijtc-335	214	7	2013	2013	NUM
ijtc-335	214	8	)	)	PUNCT
ijtc-335	214	9	.	.	PUNCT
ijtc-335	215	1	analisis	analisis	ADJ
ijtc-335	215	2	laporan	laporan	ADJ
ijtc-335	215	3	keuangan	keuangan	NOUN
ijtc-335	215	4	(	(	PUNCT
ijtc-335	215	5	proyeksi	proyeksi	PROPN
ijtc-335	215	6	dan	dan	PROPN
ijtc-335	215	7	valuasi	valuasi	PROPN
ijtc-335	215	8	saham	saham	PROPN
ijtc-335	215	9	)	)	PUNCT
ijtc-335	215	10	(	(	PUNCT
ijtc-335	215	11	werner	werner	PROPN
ijtc-335	215	12	r.	r.	PROPN
ijtc-335	215	13	murhadi	murhadi	PROPN
ijtc-335	215	14	(	(	PUNCT
ijtc-335	215	15	ed	ed	NOUN
ijtc-335	215	16	.	.	PUNCT
ijtc-335	215	17	)	)	PUNCT
ijtc-335	215	18	;	;	PUNCT
ijtc-335	215	19	i	i	PROPN
ijtc-335	215	20	)	)	PUNCT
ijtc-335	215	21	.	.	PUNCT
ijtc-335	216	1	penerbit	penerbit	PROPN
ijtc-335	216	2	salemba	salemba	PROPN
ijtc-335	216	3	.	.	PUNCT
ijtc-335	217	1	https://penerbitsalemba.com/buku/01-0234-analisis-laporankeuangan-proyeksi-dan-valuasi-saham	https://penerbitsalemba.com/buku/01-0234-analisis-laporankeuangan-proyeksi-dan-valuasi-saham	PROPN
ijtc-335	217	2	puspitasari	puspitasari	PROPN
ijtc-335	217	3	,	,	PUNCT
ijtc-335	217	4	d.	d.	PROPN
ijtc-335	217	5	a.	a.	PROPN
ijtc-335	217	6	l.	l.	PROPN
ijtc-335	217	7	,	,	PUNCT
ijtc-335	217	8	&	&	CCONJ
ijtc-335	217	9	nik	nik	PROPN
ijtc-335	217	10	amah	amah	PROPN
ijtc-335	217	11	.	.	PUNCT
ijtc-335	218	1	(	(	PUNCT
ijtc-335	218	2	2019	2019	NUM
ijtc-335	218	3	)	)	PUNCT
ijtc-335	218	4	.	.	PUNCT
ijtc-335	219	1	pengaruh	pengaruh	NOUN
ijtc-335	219	2	profitabilitas	profitabilitas	PROPN
ijtc-335	219	3	likuiditas	likuiditas	PROPN
ijtc-335	219	4	dan	dan	PROPN
ijtc-335	219	5	biaya	biaya	PROPN
ijtc-335	219	6	operasional	operasional	PROPN
ijtc-335	219	7	terhadap	terhadap	PROPN
ijtc-335	219	8	pajak	pajak	PROPN
ijtc-335	219	9	penghasilan	penghasilan	PROPN
ijtc-335	219	10	badan	badan	PROPN
ijtc-335	219	11	(	(	PUNCT
ijtc-335	219	12	studi	studi	PROPN
ijtc-335	219	13	pada	pada	PROPN
ijtc-335	219	14	perusahaan	perusahaan	PROPN
ijtc-335	219	15	manufaktur	manufaktur	AUX
ijtc-335	219	16	sub	sub	PROPN
ijtc-335	219	17	sektor	sektor	PROPN
ijtc-335	219	18	industri	industri	PROPN
ijtc-335	219	19	barang	barang	PROPN
ijtc-335	219	20	konsumsi	konsumsi	PROPN
ijtc-335	219	21	yang	yang	PROPN
ijtc-335	219	22	terdaftar	terdaftar	PROPN
ijtc-335	219	23	di	di	PROPN
ijtc-335	219	24	bursa	bursa	PROPN
ijtc-335	219	25	efek	efek	NOUN
ijtc-335	219	26	indonesia	indonesia	PROPN
ijtc-335	219	27	periode	periode	PROPN
ijtc-335	219	28	tahun	tahun	PROPN
ijtc-335	219	29	2015	2015	NUM
ijtc-335	219	30	-	-	SYM
ijtc-335	219	31	2017	2017	NUM
ijtc-335	219	32	)	)	PUNCT
ijtc-335	219	33	.	.	PUNCT
ijtc-335	220	1	jurnal	jurnal	ADJ
ijtc-335	220	2	simba	simba	PROPN
ijtc-335	220	3	 	 	SPACE
ijtc-335	220	4	:	:	PUNCT
ijtc-335	220	5	seminar	seminar	NOUN
ijtc-335	220	6	inovasi	inovasi	NOUN
ijtc-335	220	7	manajemen	manajeman	NOUN
ijtc-335	220	8	,	,	PUNCT
ijtc-335	220	9	bisnis	bisnis	PROPN
ijtc-335	220	10	,	,	PUNCT
ijtc-335	220	11	dan	dan	PROPN
ijtc-335	220	12	akuntansi	akuntansi	PROPN
ijtc-335	220	13	,	,	PUNCT
ijtc-335	220	14	1(1	1(1	NUM
ijtc-335	220	15	)	)	PUNCT
ijtc-335	220	16	,	,	PUNCT
ijtc-335	220	17	474–488	474–488	NUM
ijtc-335	220	18	.	.	PUNCT
ijtc-335	221	1	http://prosiding.unipma.ac.id/index.php/simba/article/view/1166	http://prosiding.unipma.ac.id/index.php/simba/article/view/1166	PART
ijtc-335	221	2	siregar	siregar	NOUN
ijtc-335	221	3	,	,	PUNCT
ijtc-335	221	4	b.	b.	PROPN
ijtc-335	221	5	,	,	PUNCT
ijtc-335	221	6	suripto	suripto	PROPN
ijtc-335	221	7	,	,	PUNCT
ijtc-335	221	8	b.	b.	PROPN
ijtc-335	221	9	,	,	PUNCT
ijtc-335	221	10	hapsoro	hapsoro	PROPN
ijtc-335	221	11	,	,	PUNCT
ijtc-335	221	12	d.	d.	PROPN
ijtc-335	221	13	,	,	PUNCT
ijtc-335	221	14	widodo	widodo	PROPN
ijtc-335	221	15	,	,	PUNCT
ijtc-335	221	16	e.	e.	PROPN
ijtc-335	221	17	,	,	PUNCT
ijtc-335	221	18	herowati	herowati	PROPN
ijtc-335	221	19	,	,	PUNCT
ijtc-335	221	20	e.	e.	PROPN
ijtc-335	221	21	,	,	PUNCT
ijtc-335	221	22	kusumasari	kusumasari	PROPN
ijtc-335	221	23	,	,	PUNCT
ijtc-335	221	24	l.	l.	PROPN
ijtc-335	221	25	,	,	PUNCT
ijtc-335	221	26	&	&	CCONJ
ijtc-335	221	27	nurofik	nurofik	NOUN
ijtc-335	221	28	.	.	PUNCT
ijtc-335	222	1	(	(	PUNCT
ijtc-335	222	2	2013	2013	NUM
ijtc-335	222	3	)	)	PUNCT
ijtc-335	222	4	.	.	PUNCT
ijtc-335	223	1	akuntansi	akuntansi	PROPN
ijtc-335	223	2	biaya	biaya	PROPN
ijtc-335	223	3	(	(	PUNCT
ijtc-335	223	4	baldric	baldric	ADJ
ijtc-335	223	5	siregar	siregar	NOUN
ijtc-335	223	6	(	(	PUNCT
ijtc-335	223	7	ed	ed	NOUN
ijtc-335	223	8	.	.	PUNCT
ijtc-335	223	9	)	)	PUNCT
ijtc-335	223	10	;	;	PUNCT
ijtc-335	223	11	ii	ii	X
ijtc-335	223	12	)	)	PUNCT
ijtc-335	223	13	.	.	PUNCT
ijtc-335	224	1	salemba	salemba	PROPN
ijtc-335	224	2	empat	empat	PROPN
ijtc-335	224	3	.	.	PUNCT
ijtc-335	225	1	https://penerbitsalemba.com/buku/01-0333-akuntansi-biaya-e2	https://penerbitsalemba.com/buku/01-0333-akuntansi-biaya-e2	PROPN
ijtc-335	225	2	zhang	zhang	PROPN
ijtc-335	225	3	,	,	PUNCT
ijtc-335	225	4	y.	y.	PROPN
ijtc-335	225	5	,	,	PUNCT
ijtc-335	225	6	&	&	CCONJ
ijtc-335	225	7	huang	huang	PROPN
ijtc-335	225	8	,	,	PUNCT
ijtc-335	225	9	j.	j.	PROPN
ijtc-335	225	10	h.	h.	PROPN
ijtc-335	225	11	(	(	PUNCT
ijtc-335	225	12	2014	2014	NUM
ijtc-335	225	13	)	)	PUNCT
ijtc-335	225	14	.	.	PUNCT
ijtc-335	226	1	cost	cost	NOUN
ijtc-335	226	2	-	-	PUNCT
ijtc-335	226	3	based	base	VERB
ijtc-335	226	4	pricing	pricing	NOUN
ijtc-335	226	5	model	model	NOUN
ijtc-335	226	6	with	with	ADP
ijtc-335	226	7	value	value	NOUN
ijtc-335	226	8	-	-	PUNCT
ijtc-335	226	9	added	add	VERB
ijtc-335	226	10	tax	tax	NOUN
ijtc-335	226	11	and	and	CCONJ
ijtc-335	226	12	corporate	corporate	ADJ
ijtc-335	226	13	income	income	NOUN
ijtc-335	226	14	tax	tax	NOUN
ijtc-335	226	15	for	for	ADP
ijtc-335	226	16	a	a	DET
ijtc-335	226	17	supply	supply	NOUN
ijtc-335	226	18	chain	chain	NOUN
ijtc-335	226	19	network	network	NOUN
ijtc-335	226	20	.	.	PUNCT
ijtc-335	227	1	applied	apply	VERB
ijtc-335	227	2	mathematical	mathematical	ADJ
ijtc-335	227	3	modelling	modelling	NOUN
ijtc-335	227	4	,	,	PUNCT
ijtc-335	227	5	38(1	38(1	NUM
ijtc-335	227	6	)	)	PUNCT
ijtc-335	227	7	,	,	PUNCT
ijtc-335	227	8	168–180	168–180	NUM
ijtc-335	227	9	.	.	PUNCT
ijtc-335	228	1	https://doi.org/10.1016/j.apm.2013.06.011	https://doi.org/10.1016/j.apm.2013.06.011	PROPN
ijtc-335	228	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ