id	sid	tid	token	lemma	pos
ijtc-367	1	1	the	the	DET
ijtc-367	1	2	illomata	illomata	PROPN
ijtc-367	1	3	international	international	PROPN
ijtc-367	1	4	journal	journal	PROPN
ijtc-367	1	5	of	of	ADP
ijtc-367	1	6	management	management	NOUN
ijtc-367	1	7	ilomata	ilomata	PROPN
ijtc-367	1	8	international	international	ADJ
ijtc-367	1	9	journal	journal	NOUN
ijtc-367	1	10	of	of	ADP
ijtc-367	1	11	tax	tax	PROPN
ijtc-367	1	12	&	&	CCONJ
ijtc-367	1	13	accounting	account	VERB
ijtc-367	1	14	p	p	PROPN
ijtc-367	1	15	-	-	PUNCT
ijtc-367	1	16	issn	issn	NOUN
ijtc-367	1	17	:	:	PUNCT
ijtc-367	1	18	2714	2714	NUM
ijtc-367	1	19	-	-	SYM
ijtc-367	1	20	9838	9838	NUM
ijtc-367	1	21	;	;	PUNCT
ijtc-367	1	22	e	e	X
ijtc-367	1	23	-	-	PUNCT
ijtc-367	1	24	issn	issn	NOUN
ijtc-367	1	25	:	:	PUNCT
ijtc-367	1	26	2714	2714	NUM
ijtc-367	1	27	-	-	SYM
ijtc-367	1	28	9846	9846	NUM
ijtc-367	1	29	volume	volume	NOUN
ijtc-367	1	30	2	2	NUM
ijtc-367	1	31	,	,	PUNCT
ijtc-367	1	32	issue	issue	NOUN
ijtc-367	1	33	4	4	NUM
ijtc-367	1	34	october	october	NOUN
ijtc-367	1	35	2021	2021	NUM
ijtc-367	1	36	page	page	NOUN
ijtc-367	2	1	no	no	NOUN
ijtc-367	2	2	.	.	NOUN
ijtc-367	2	3	295	295	NUM
ijtc-367	2	4	-	-	SYM
ijtc-367	2	5	303	303	NUM
ijtc-367	2	6	295	295	NUM
ijtc-367	2	7	|	|	ADV
ijtc-367	2	8	ilomata	ilomata	PROPN
ijtc-367	2	9	international	international	ADJ
ijtc-367	2	10	journal	journal	NOUN
ijtc-367	2	11	of	of	ADP
ijtc-367	2	12	tax	tax	PROPN
ijtc-367	2	13	&	&	CCONJ
ijtc-367	2	14	accounting	accounting	PROPN
ijtc-367	2	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	2	16	modernization	modernization	NOUN
ijtc-367	2	17	of	of	ADP
ijtc-367	2	18	administration	administration	NOUN
ijtc-367	2	19	of	of	ADP
ijtc-367	2	20	parking	parking	NOUN
ijtc-367	2	21	tax	tax	NOUN
ijtc-367	2	22	collection	collection	NOUN
ijtc-367	2	23	with	with	ADP
ijtc-367	2	24	tapping	tapping	NOUN
ijtc-367	2	25	box	box	PROPN
ijtc-367	2	26	as	as	ADP
ijtc-367	2	27	a	a	DET
ijtc-367	2	28	supervision	supervision	NOUN
ijtc-367	2	29	and	and	CCONJ
ijtc-367	2	30	compliance	compliance	NOUN
ijtc-367	2	31	function	function	NOUN
ijtc-367	2	32	of	of	ADP
ijtc-367	2	33	regional	regional	ADJ
ijtc-367	2	34	taxpayers	taxpayer	NOUN
ijtc-367	2	35	in	in	ADP
ijtc-367	2	36	bekasi	bekasi	PROPN
ijtc-367	2	37	city	city	PROPN
ijtc-367	2	38	mainita	mainita	PROPN
ijtc-367	2	39	hidayati1	hidayati1	PROPN
ijtc-367	2	40	,	,	PUNCT
ijtc-367	2	41	wuwuh	wuwuh	PROPN
ijtc-367	2	42	andayani2	andayani2	PROPN
ijtc-367	2	43	,	,	PUNCT
ijtc-367	2	44	ratih	ratih	PROPN
ijtc-367	2	45	kumala3	kumala3	PROPN
ijtc-367	2	46	,	,	PUNCT
ijtc-367	2	47	agus	agus	PROPN
ijtc-367	2	48	subagiyo4	subagiyo4	PROPN
ijtc-367	2	49	,	,	PUNCT
ijtc-367	2	50	pebriana	pebriana	PROPN
ijtc-367	2	51	arimbhi5	arimbhi5	VERB
ijtc-367	3	1	12345institut	12345institut	NUM
ijtc-367	3	2	ilmu	ilmu	PROPN
ijtc-367	3	3	sosial	sosial	PROPN
ijtc-367	3	4	dan	dan	PROPN
ijtc-367	3	5	manajemen	manajemen	PROPN
ijtc-367	3	6	stiami	stiami	PROPN
ijtc-367	3	7	,	,	PUNCT
ijtc-367	3	8	jakarta	jakarta	PROPN
ijtc-367	3	9	,	,	PUNCT
ijtc-367	3	10	indonesia	indonesia	PROPN
ijtc-367	3	11	correspondent	correspondent	NOUN
ijtc-367	3	12	:	:	PUNCT
ijtc-367	3	13	mainita.h@gmail.com1	mainita.h@gmail.com1	PROPN
ijtc-367	3	14	,	,	PUNCT
ijtc-367	3	15	wuhanku1112@gmail.com2	wuhanku1112@gmail.com2	PROPN
ijtc-367	3	16	,	,	PUNCT
ijtc-367	3	17	rhaty07@gmail.com3	rhaty07@gmail.com3	INTJ
ijtc-367	3	18	,	,	PUNCT
ijtc-367	3	19	agussbagiyo@gmail.com4	agussbagiyo@gmail.com4	PROPN
ijtc-367	3	20	,	,	PUNCT
ijtc-367	3	21	pebriana.arimbhi@gmail.com5	pebriana.arimbhi@gmail.com5	VERB
ijtc-367	3	22	received	receive	VERB
ijtc-367	3	23	:	:	PUNCT
ijtc-367	3	24	august	august	PROPN
ijtc-367	3	25	08	08	NUM
ijtc-367	3	26	,	,	PUNCT
ijtc-367	3	27	2021	2021	NUM
ijtc-367	3	28	accepted	accept	VERB
ijtc-367	3	29	:	:	PUNCT
ijtc-367	3	30	august	august	PROPN
ijtc-367	3	31	25	25	NUM
ijtc-367	3	32	,	,	PUNCT
ijtc-367	3	33	2021	2021	NUM
ijtc-367	3	34	published	publish	VERB
ijtc-367	3	35	:	:	PUNCT
ijtc-367	3	36	october	october	PROPN
ijtc-367	3	37	31	31	NUM
ijtc-367	3	38	,	,	PUNCT
ijtc-367	3	39	2021	2021	NUM
ijtc-367	3	40	citation	citation	NOUN
ijtc-367	3	41	:	:	PUNCT
ijtc-367	4	1	hidayati	hidayati	PROPN
ijtc-367	4	2	,	,	PUNCT
ijtc-367	4	3	m.	m.	NOUN
ijtc-367	4	4	,	,	PUNCT
ijtc-367	4	5	andayani	andayani	ADJ
ijtc-367	4	6	,	,	PUNCT
ijtc-367	4	7	w.	w.	PROPN
ijtc-367	4	8	,	,	PUNCT
ijtc-367	4	9	kumala	kumala	PROPN
ijtc-367	4	10	,	,	PUNCT
ijtc-367	4	11	r.	r.	PROPN
ijtc-367	4	12	,	,	PUNCT
ijtc-367	4	13	subagiyo	subagiyo	PROPN
ijtc-367	4	14	,	,	PUNCT
ijtc-367	4	15	a.	a.	PROPN
ijtc-367	4	16	,	,	PUNCT
ijtc-367	4	17	arimbhi	arimbhi	PROPN
ijtc-367	4	18	,	,	PUNCT
ijtc-367	4	19	p.	p.	NOUN
ijtc-367	4	20	(	(	PUNCT
ijtc-367	4	21	2021	2021	NUM
ijtc-367	4	22	)	)	PUNCT
ijtc-367	4	23	.	.	PUNCT
ijtc-367	5	1	modernization	modernization	NOUN
ijtc-367	5	2	of	of	ADP
ijtc-367	5	3	administration	administration	NOUN
ijtc-367	5	4	of	of	ADP
ijtc-367	5	5	parking	parking	NOUN
ijtc-367	5	6	tax	tax	NOUN
ijtc-367	5	7	collection	collection	NOUN
ijtc-367	5	8	with	with	ADP
ijtc-367	5	9	tapping	tapping	NOUN
ijtc-367	5	10	box	box	PROPN
ijtc-367	5	11	as	as	ADP
ijtc-367	5	12	a	a	DET
ijtc-367	5	13	supervision	supervision	NOUN
ijtc-367	5	14	and	and	CCONJ
ijtc-367	5	15	compliance	compliance	NOUN
ijtc-367	5	16	function	function	NOUN
ijtc-367	5	17	of	of	ADP
ijtc-367	5	18	regional	regional	ADJ
ijtc-367	5	19	taxpayers	taxpayer	NOUN
ijtc-367	5	20	in	in	ADP
ijtc-367	5	21	bekasi	bekasi	PROPN
ijtc-367	5	22	city	city	PROPN
ijtc-367	5	23	.	.	PUNCT
ijtc-367	6	1	ilomata	ilomata	PROPN
ijtc-367	6	2	international	international	ADJ
ijtc-367	6	3	journal	journal	PROPN
ijtc-367	6	4	of	of	ADP
ijtc-367	6	5	tax	tax	PROPN
ijtc-367	6	6	&	&	CCONJ
ijtc-367	6	7	accounting	account	VERB
ijtc-367	6	8	2(4),295	2(4),295	NUM
ijtc-367	6	9	-	-	SYM
ijtc-367	6	10	303	303	NUM
ijtc-367	6	11	.	.	PUNCT
ijtc-367	7	1	https://doi.org/10.52728/ijtc.v2i4.367	https://doi.org/10.52728/ijtc.v2i4.367	PROPN
ijtc-367	7	2	abstract	abstract	NOUN
ijtc-367	7	3	:	:	PUNCT
ijtc-367	7	4	tax	tax	NOUN
ijtc-367	7	5	modernization	modernization	NOUN
ijtc-367	7	6	seems	seem	VERB
ijtc-367	7	7	to	to	PART
ijtc-367	7	8	be	be	AUX
ijtc-367	7	9	very	very	ADV
ijtc-367	7	10	necessary	necessary	ADJ
ijtc-367	7	11	in	in	ADP
ijtc-367	7	12	the	the	DET
ijtc-367	7	13	current	current	ADJ
ijtc-367	7	14	digital	digital	ADJ
ijtc-367	7	15	era	era	NOUN
ijtc-367	7	16	.	.	PUNCT
ijtc-367	8	1	this	this	PRON
ijtc-367	8	2	considers	consider	VERB
ijtc-367	8	3	that	that	SCONJ
ijtc-367	8	4	taxes	taxis	NOUN
ijtc-367	8	5	are	be	AUX
ijtc-367	8	6	one	one	NUM
ijtc-367	8	7	of	of	ADP
ijtc-367	8	8	the	the	DET
ijtc-367	8	9	largest	large	ADJ
ijtc-367	8	10	sources	source	NOUN
ijtc-367	8	11	of	of	ADP
ijtc-367	8	12	tax	tax	NOUN
ijtc-367	8	13	revenue	revenue	NOUN
ijtc-367	8	14	,	,	PUNCT
ijtc-367	8	15	both	both	CCONJ
ijtc-367	8	16	in	in	ADP
ijtc-367	8	17	the	the	DET
ijtc-367	8	18	central	central	ADJ
ijtc-367	8	19	and	and	CCONJ
ijtc-367	8	20	regional	regional	ADJ
ijtc-367	8	21	regions	region	NOUN
ijtc-367	8	22	.	.	PUNCT
ijtc-367	9	1	this	this	DET
ijtc-367	9	2	study	study	NOUN
ijtc-367	9	3	focused	focus	VERB
ijtc-367	9	4	on	on	ADP
ijtc-367	9	5	the	the	DET
ijtc-367	9	6	scope	scope	NOUN
ijtc-367	9	7	of	of	ADP
ijtc-367	9	8	the	the	DET
ijtc-367	9	9	regions	region	NOUN
ijtc-367	9	10	,	,	PUNCT
ijtc-367	9	11	one	one	NUM
ijtc-367	9	12	of	of	ADP
ijtc-367	9	13	the	the	DET
ijtc-367	9	14	sources	source	NOUN
ijtc-367	9	15	of	of	ADP
ijtc-367	9	16	regional	regional	ADJ
ijtc-367	9	17	tax	tax	NOUN
ijtc-367	9	18	is	be	AUX
ijtc-367	9	19	parking	parking	NOUN
ijtc-367	9	20	tax	tax	NOUN
ijtc-367	9	21	.	.	PUNCT
ijtc-367	10	1	the	the	DET
ijtc-367	10	2	phenomenon	phenomenon	NOUN
ijtc-367	10	3	that	that	PRON
ijtc-367	10	4	occurred	occur	VERB
ijtc-367	10	5	in	in	ADP
ijtc-367	10	6	this	this	DET
ijtc-367	10	7	study	study	NOUN
ijtc-367	10	8	was	be	AUX
ijtc-367	10	9	the	the	DET
ijtc-367	10	10	low	low	ADJ
ijtc-367	10	11	acceptance	acceptance	NOUN
ijtc-367	10	12	of	of	ADP
ijtc-367	10	13	parking	parking	NOUN
ijtc-367	10	14	tax	tax	NOUN
ijtc-367	10	15	on	on	ADP
ijtc-367	10	16	regional	regional	ADJ
ijtc-367	10	17	taxes	taxis	NOUN
ijtc-367	10	18	.	.	PUNCT
ijtc-367	11	1	in	in	ADP
ijtc-367	11	2	order	order	NOUN
ijtc-367	11	3	to	to	PART
ijtc-367	11	4	increase	increase	VERB
ijtc-367	11	5	regional	regional	ADJ
ijtc-367	11	6	income	income	NOUN
ijtc-367	11	7	and	and	CCONJ
ijtc-367	11	8	prevent	prevent	VERB
ijtc-367	11	9	any	any	DET
ijtc-367	11	10	leakage	leakage	NOUN
ijtc-367	11	11	of	of	ADP
ijtc-367	11	12	funds	fund	NOUN
ijtc-367	11	13	,	,	PUNCT
ijtc-367	11	14	the	the	DET
ijtc-367	11	15	bekasi	bekasi	PROPN
ijtc-367	11	16	city	city	PROPN
ijtc-367	11	17	regional	regional	PROPN
ijtc-367	11	18	revenue	revenue	NOUN
ijtc-367	11	19	agency	agency	NOUN
ijtc-367	11	20	has	have	AUX
ijtc-367	11	21	installed	instal	VERB
ijtc-367	11	22	a	a	DET
ijtc-367	11	23	data	datum	NOUN
ijtc-367	11	24	management	management	NOUN
ijtc-367	11	25	application	application	NOUN
ijtc-367	11	26	in	in	ADP
ijtc-367	11	27	several	several	ADJ
ijtc-367	11	28	places	place	NOUN
ijtc-367	11	29	of	of	ADP
ijtc-367	11	30	business	business	NOUN
ijtc-367	11	31	,	,	PUNCT
ijtc-367	11	32	namely	namely	ADV
ijtc-367	11	33	tapping	tap	VERB
ijtc-367	11	34	box	box	NOUN
ijtc-367	11	35	.	.	PUNCT
ijtc-367	12	1	tapping	tap	VERB
ijtc-367	12	2	box	box	PROPN
ijtc-367	12	3	is	be	AUX
ijtc-367	12	4	a	a	DET
ijtc-367	12	5	machine	machine	NOUN
ijtc-367	12	6	or	or	CCONJ
ijtc-367	12	7	transaction	transaction	NOUN
ijtc-367	12	8	recording	recording	NOUN
ijtc-367	12	9	device	device	NOUN
ijtc-367	12	10	that	that	PRON
ijtc-367	12	11	can	can	AUX
ijtc-367	12	12	record	record	VERB
ijtc-367	12	13	all	all	DET
ijtc-367	12	14	transaction	transaction	NOUN
ijtc-367	12	15	data	datum	NOUN
ijtc-367	12	16	that	that	PRON
ijtc-367	12	17	occurs	occur	VERB
ijtc-367	12	18	and	and	CCONJ
ijtc-367	12	19	sends	send	VERB
ijtc-367	12	20	it	it	PRON
ijtc-367	12	21	to	to	ADP
ijtc-367	12	22	the	the	DET
ijtc-367	12	23	bekasi	bekasi	PROPN
ijtc-367	12	24	city	city	PROPN
ijtc-367	12	25	regional	regional	PROPN
ijtc-367	12	26	revenue	revenue	NOUN
ijtc-367	12	27	agency	agency	NOUN
ijtc-367	12	28	server	server	NOUN
ijtc-367	12	29	through	through	ADP
ijtc-367	12	30	the	the	DET
ijtc-367	12	31	global	global	ADJ
ijtc-367	12	32	system	system	NOUN
ijtc-367	12	33	for	for	ADP
ijtc-367	12	34	mobile	mobile	ADJ
ijtc-367	12	35	network	network	NOUN
ijtc-367	12	36	(	(	PUNCT
ijtc-367	12	37	gsm	gsm	NOUN
ijtc-367	12	38	)	)	PUNCT
ijtc-367	12	39	.	.	PUNCT
ijtc-367	13	1	the	the	DET
ijtc-367	13	2	purpose	purpose	NOUN
ijtc-367	13	3	of	of	ADP
ijtc-367	13	4	installing	instal	VERB
ijtc-367	13	5	the	the	DET
ijtc-367	13	6	tapping	tapping	NOUN
ijtc-367	13	7	box	box	NOUN
ijtc-367	13	8	is	be	AUX
ijtc-367	13	9	as	as	ADP
ijtc-367	13	10	a	a	DET
ijtc-367	13	11	means	means	NOUN
ijtc-367	13	12	of	of	ADP
ijtc-367	13	13	monitoring	monitoring	NOUN
ijtc-367	13	14	and	and	CCONJ
ijtc-367	13	15	testing	test	VERB
ijtc-367	13	16	taxpayer	taxpayer	NOUN
ijtc-367	13	17	compliance	compliance	NOUN
ijtc-367	13	18	that	that	PRON
ijtc-367	13	19	displays	display	VERB
ijtc-367	13	20	the	the	DET
ijtc-367	13	21	financial	financial	ADJ
ijtc-367	13	22	reports	report	NOUN
ijtc-367	13	23	of	of	ADP
ijtc-367	13	24	transaction	transaction	NOUN
ijtc-367	13	25	in	in	ADP
ijtc-367	13	26	a	a	DET
ijtc-367	13	27	transparent	transparent	ADJ
ijtc-367	13	28	and	and	CCONJ
ijtc-367	13	29	accountable	accountable	ADJ
ijtc-367	13	30	way	way	NOUN
ijtc-367	13	31	.	.	PUNCT
ijtc-367	14	1	this	this	DET
ijtc-367	14	2	study	study	NOUN
ijtc-367	14	3	used	use	VERB
ijtc-367	14	4	a	a	DET
ijtc-367	14	5	descriptive	descriptive	ADJ
ijtc-367	14	6	type	type	NOUN
ijtc-367	14	7	of	of	ADP
ijtc-367	14	8	research	research	NOUN
ijtc-367	14	9	with	with	ADP
ijtc-367	14	10	a	a	DET
ijtc-367	14	11	qualitative	qualitative	ADJ
ijtc-367	14	12	approach	approach	NOUN
ijtc-367	14	13	.	.	PUNCT
ijtc-367	15	1	also	also	ADV
ijtc-367	15	2	,	,	PUNCT
ijtc-367	15	3	the	the	DET
ijtc-367	15	4	data	datum	NOUN
ijtc-367	15	5	was	be	AUX
ijtc-367	15	6	analyzed	analyze	VERB
ijtc-367	15	7	by	by	ADP
ijtc-367	15	8	using	use	VERB
ijtc-367	15	9	qualitative	qualitative	ADJ
ijtc-367	15	10	method	method	NOUN
ijtc-367	15	11	.	.	PUNCT
ijtc-367	16	1	the	the	DET
ijtc-367	16	2	results	result	NOUN
ijtc-367	16	3	of	of	ADP
ijtc-367	16	4	this	this	DET
ijtc-367	16	5	study	study	NOUN
ijtc-367	16	6	indicated	indicate	VERB
ijtc-367	16	7	that	that	SCONJ
ijtc-367	16	8	parking	parking	NOUN
ijtc-367	16	9	tax	tax	NOUN
ijtc-367	16	10	supervision	supervision	NOUN
ijtc-367	16	11	has	have	AUX
ijtc-367	16	12	not	not	PART
ijtc-367	16	13	gone	go	VERB
ijtc-367	16	14	well	well	ADV
ijtc-367	16	15	because	because	SCONJ
ijtc-367	16	16	there	there	PRON
ijtc-367	16	17	were	be	VERB
ijtc-367	16	18	still	still	ADV
ijtc-367	16	19	some	some	DET
ijtc-367	16	20	taxpayers	taxpayer	NOUN
ijtc-367	16	21	who	who	PRON
ijtc-367	16	22	have	have	AUX
ijtc-367	16	23	not	not	PART
ijtc-367	16	24	installed	instal	VERB
ijtc-367	16	25	the	the	DET
ijtc-367	16	26	tapping	tapping	NOUN
ijtc-367	16	27	box	box	NOUN
ijtc-367	16	28	.	.	PUNCT
ijtc-367	17	1	the	the	DET
ijtc-367	17	2	result	result	NOUN
ijtc-367	17	3	of	of	ADP
ijtc-367	17	4	this	this	DET
ijtc-367	17	5	tapping	tapping	NOUN
ijtc-367	17	6	box	box	NOUN
ijtc-367	17	7	installation	installation	NOUN
ijtc-367	17	8	is	be	AUX
ijtc-367	17	9	that	that	SCONJ
ijtc-367	17	10	the	the	DET
ijtc-367	17	11	realization	realization	NOUN
ijtc-367	17	12	of	of	ADP
ijtc-367	17	13	parking	parking	NOUN
ijtc-367	17	14	tax	tax	NOUN
ijtc-367	17	15	receipts	receipt	NOUN
ijtc-367	17	16	has	have	AUX
ijtc-367	17	17	not	not	PART
ijtc-367	17	18	reached	reach	VERB
ijtc-367	17	19	the	the	DET
ijtc-367	17	20	set	set	NOUN
ijtc-367	17	21	target	target	NOUN
ijtc-367	17	22	,	,	PUNCT
ijtc-367	17	23	but	but	CCONJ
ijtc-367	17	24	the	the	DET
ijtc-367	17	25	parking	parking	NOUN
ijtc-367	17	26	tax	tax	NOUN
ijtc-367	17	27	revenues	revenue	NOUN
ijtc-367	17	28	have	have	AUX
ijtc-367	17	29	increased	increase	VERB
ijtc-367	17	30	comparing	compare	VERB
ijtc-367	17	31	to	to	ADP
ijtc-367	17	32	those	those	PRON
ijtc-367	17	33	in	in	ADP
ijtc-367	17	34	the	the	DET
ijtc-367	17	35	previous	previous	ADJ
ijtc-367	17	36	year	year	NOUN
ijtc-367	17	37	.	.	PUNCT
ijtc-367	18	1	moreover	moreover	ADV
ijtc-367	18	2	,	,	PUNCT
ijtc-367	18	3	if	if	SCONJ
ijtc-367	18	4	the	the	DET
ijtc-367	18	5	installation	installation	NOUN
ijtc-367	18	6	of	of	ADP
ijtc-367	18	7	the	the	DET
ijtc-367	18	8	tapping	tapping	NOUN
ijtc-367	18	9	box	box	NOUN
ijtc-367	18	10	is	be	AUX
ijtc-367	18	11	evenly	evenly	ADV
ijtc-367	18	12	distributed	distribute	VERB
ijtc-367	18	13	,	,	PUNCT
ijtc-367	18	14	the	the	DET
ijtc-367	18	15	parking	parking	NOUN
ijtc-367	18	16	tax	tax	NOUN
ijtc-367	18	17	revenue	revenue	NOUN
ijtc-367	18	18	will	will	AUX
ijtc-367	18	19	be	be	AUX
ijtc-367	18	20	maximized	maximize	VERB
ijtc-367	18	21	.	.	PUNCT
ijtc-367	19	1	keywords	keyword	NOUN
ijtc-367	19	2	:	:	PUNCT
ijtc-367	19	3	modernization	modernization	NOUN
ijtc-367	19	4	,	,	PUNCT
ijtc-367	19	5	tapping	tap	VERB
ijtc-367	19	6	box	box	NOUN
ijtc-367	19	7	,	,	PUNCT
ijtc-367	19	8	local	local	ADJ
ijtc-367	19	9	tax	tax	NOUN
ijtc-367	19	10	this	this	PRON
ijtc-367	19	11	is	be	AUX
ijtc-367	19	12	an	an	DET
ijtc-367	19	13	open	open	ADJ
ijtc-367	19	14	access	access	NOUN
ijtc-367	19	15	article	article	NOUN
ijtc-367	19	16	under	under	ADP
ijtc-367	19	17	the	the	DET
ijtc-367	19	18	cc	cc	NOUN
ijtc-367	19	19	-	-	PUNCT
ijtc-367	19	20	by	by	ADP
ijtc-367	19	21	4.0	4.0	NUM
ijtc-367	19	22	license	license	NOUN
ijtc-367	19	23	.	.	PUNCT
ijtc-367	20	1	introduction	introduction	NOUN
ijtc-367	20	2	for	for	ADP
ijtc-367	20	3	a	a	DET
ijtc-367	20	4	country	country	NOUN
ijtc-367	20	5	,	,	PUNCT
ijtc-367	20	6	taxes	taxis	NOUN
ijtc-367	20	7	are	be	AUX
ijtc-367	20	8	a	a	DET
ijtc-367	20	9	source	source	NOUN
ijtc-367	20	10	of	of	ADP
ijtc-367	20	11	income	income	NOUN
ijtc-367	20	12	used	use	VERB
ijtc-367	20	13	for	for	ADP
ijtc-367	20	14	infrastructure	infrastructure	NOUN
ijtc-367	20	15	development	development	NOUN
ijtc-367	20	16	,	,	PUNCT
ijtc-367	20	17	employee	employee	NOUN
ijtc-367	20	18	costs	cost	NOUN
ijtc-367	20	19	,	,	PUNCT
ijtc-367	20	20	paying	pay	VERB
ijtc-367	20	21	foreign	foreign	ADJ
ijtc-367	20	22	debts	debt	NOUN
ijtc-367	20	23	,	,	PUNCT
ijtc-367	20	24	and	and	CCONJ
ijtc-367	20	25	so	so	ADV
ijtc-367	20	26	on	on	ADV
ijtc-367	20	27	.	.	PUNCT
ijtc-367	21	1	taxpayer	taxpayer	NOUN
ijtc-367	21	2	compliance	compliance	NOUN
ijtc-367	21	3	determines	determine	VERB
ijtc-367	21	4	the	the	DET
ijtc-367	21	5	achievement	achievement	NOUN
ijtc-367	21	6	of	of	ADP
ijtc-367	21	7	tax	tax	NOUN
ijtc-367	21	8	revenue	revenue	NOUN
ijtc-367	21	9	targets	target	NOUN
ijtc-367	21	10	in	in	ADP
ijtc-367	21	11	a	a	DET
ijtc-367	21	12	country	country	NOUN
ijtc-367	21	13	.	.	PUNCT
ijtc-367	22	1	(	(	PUNCT
ijtc-367	22	2	bird	bird	PROPN
ijtc-367	22	3	&	&	CCONJ
ijtc-367	22	4	zolt	zolt	PROPN
ijtc-367	22	5	,	,	PUNCT
ijtc-367	22	6	2005	2005	NUM
ijtc-367	22	7	;	;	PUNCT
ijtc-367	22	8	tscharaktschiew	tscharaktschiew	NOUN
ijtc-367	22	9	&	&	CCONJ
ijtc-367	22	10	reimann	reimann	NOUN
ijtc-367	22	11	,	,	PUNCT
ijtc-367	22	12	2021	2021	NUM
ijtc-367	22	13	)	)	PUNCT
ijtc-367	22	14	in	in	ADP
ijtc-367	22	15	the	the	DET
ijtc-367	22	16	era	era	NOUN
ijtc-367	22	17	of	of	ADP
ijtc-367	22	18	regional	regional	ADJ
ijtc-367	22	19	autonomy	autonomy	NOUN
ijtc-367	22	20	,	,	PUNCT
ijtc-367	22	21	one	one	NUM
ijtc-367	22	22	of	of	ADP
ijtc-367	22	23	the	the	DET
ijtc-367	22	24	sources	source	NOUN
ijtc-367	22	25	of	of	ADP
ijtc-367	22	26	income	income	NOUN
ijtc-367	22	27	for	for	ADP
ijtc-367	22	28	the	the	DET
ijtc-367	22	29	region	region	NOUN
ijtc-367	22	30	or	or	CCONJ
ijtc-367	22	31	local	local	ADJ
ijtc-367	22	32	revenue	revenue	NOUN
ijtc-367	22	33	comes	come	VERB
ijtc-367	22	34	from	from	ADP
ijtc-367	22	35	local	local	ADJ
ijtc-367	22	36	taxes	taxis	NOUN
ijtc-367	22	37	or	or	CCONJ
ijtc-367	22	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	22	39	mailto:mainita.h@gmail.com	mailto:mainita.h@gmail.com	NOUN
ijtc-367	22	40	mailto:wuhanku1112@gmail.com	mailto:wuhanku1112@gmail.com	PROPN
ijtc-367	22	41	mailto:rhaty07@gmail.com	mailto:rhaty07@gmail.com	PROPN
ijtc-367	22	42	mailto:agussbagiyo@gmail.com	mailto:agussbagiyo@gmail.com	PROPN
ijtc-367	22	43	mailto:pebriana.arimbhi@gmail.com	mailto:pebriana.arimbhi@gmail.com	PROPN
ijtc-367	22	44	https://doi.org/10.52728/ijtc.v2i4.367	https://doi.org/10.52728/ijtc.v2i4.367	VERB
ijtc-367	23	1	modernization	modernization	NOUN
ijtc-367	23	2	of	of	ADP
ijtc-367	23	3	administration	administration	NOUN
ijtc-367	23	4	of	of	ADP
ijtc-367	23	5	parking	parking	NOUN
ijtc-367	23	6	tax	tax	NOUN
ijtc-367	23	7	collection	collection	NOUN
ijtc-367	23	8	with	with	ADP
ijtc-367	23	9	tapping	tapping	NOUN
ijtc-367	23	10	box	box	PROPN
ijtc-367	23	11	as	as	ADP
ijtc-367	23	12	a	a	DET
ijtc-367	23	13	supervision	supervision	NOUN
ijtc-367	23	14	and	and	CCONJ
ijtc-367	23	15	compliance	compliance	NOUN
ijtc-367	23	16	function	function	NOUN
ijtc-367	23	17	of	of	ADP
ijtc-367	23	18	regional	regional	ADJ
ijtc-367	23	19	taxpayers	taxpayer	NOUN
ijtc-367	23	20	in	in	ADP
ijtc-367	23	21	bekasi	bekasi	PROPN
ijtc-367	23	22	city	city	PROPN
ijtc-367	23	23	hidayati	hidayati	PROPN
ijtc-367	23	24	,	,	PUNCT
ijtc-367	23	25	andayani	andayani	ADJ
ijtc-367	23	26	,	,	PUNCT
ijtc-367	23	27	kumala	kumala	PROPN
ijtc-367	23	28	,	,	PUNCT
ijtc-367	23	29	subagiyo	subagiyo	PROPN
ijtc-367	23	30	,	,	PUNCT
ijtc-367	23	31	arimbhi	arimbhi	PROPN
ijtc-367	23	32	296	296	NUM
ijtc-367	23	33	|	|	ADV
ijtc-367	23	34	ilomata	ilomata	PROPN
ijtc-367	23	35	international	international	ADJ
ijtc-367	23	36	journal	journal	NOUN
ijtc-367	23	37	of	of	ADP
ijtc-367	23	38	tax	tax	PROPN
ijtc-367	23	39	&	&	CCONJ
ijtc-367	23	40	accounting	account	VERB
ijtc-367	23	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	23	42	levies	levy	NOUN
ijtc-367	23	43	.	.	PUNCT
ijtc-367	24	1	one	one	NUM
ijtc-367	24	2	source	source	NOUN
ijtc-367	24	3	of	of	ADP
ijtc-367	24	4	income	income	NOUN
ijtc-367	24	5	for	for	ADP
ijtc-367	24	6	the	the	DET
ijtc-367	24	7	region	region	NOUN
ijtc-367	24	8	comes	come	VERB
ijtc-367	24	9	from	from	ADP
ijtc-367	24	10	levies	levy	NOUN
ijtc-367	24	11	or	or	CCONJ
ijtc-367	24	12	parking	parking	NOUN
ijtc-367	24	13	taxes	taxis	NOUN
ijtc-367	24	14	.	.	PUNCT
ijtc-367	25	1	parking	parking	NOUN
ijtc-367	25	2	tax	tax	NOUN
ijtc-367	25	3	is	be	AUX
ijtc-367	25	4	a	a	DET
ijtc-367	25	5	tax	tax	NOUN
ijtc-367	25	6	levied	levy	VERB
ijtc-367	25	7	by	by	ADP
ijtc-367	25	8	the	the	DET
ijtc-367	25	9	region	region	NOUN
ijtc-367	25	10	or	or	CCONJ
ijtc-367	25	11	private	private	ADJ
ijtc-367	25	12	parties	party	NOUN
ijtc-367	25	13	who	who	PRON
ijtc-367	25	14	provide	provide	VERB
ijtc-367	25	15	parking	parking	NOUN
ijtc-367	25	16	spaces	space	NOUN
ijtc-367	25	17	in	in	ADP
ijtc-367	25	18	an	an	DET
ijtc-367	25	19	area	area	NOUN
ijtc-367	25	20	.	.	PUNCT
ijtc-367	26	1	(	(	PUNCT
ijtc-367	26	2	feitelson	feitelson	NOUN
ijtc-367	26	3	&	&	CCONJ
ijtc-367	26	4	rotem	rotem	PROPN
ijtc-367	26	5	,	,	PUNCT
ijtc-367	26	6	2004	2004	NUM
ijtc-367	26	7	;	;	PUNCT
ijtc-367	26	8	gragera	gragera	PROPN
ijtc-367	26	9	et	et	PROPN
ijtc-367	26	10	al	al	PROPN
ijtc-367	26	11	.	.	PROPN
ijtc-367	26	12	,	,	PUNCT
ijtc-367	26	13	2021	2021	NUM
ijtc-367	26	14	)	)	PUNCT
ijtc-367	26	15	.	.	PUNCT
ijtc-367	27	1	so	so	ADV
ijtc-367	27	2	far	far	ADV
ijtc-367	27	3	,	,	PUNCT
ijtc-367	27	4	parking	parking	NOUN
ijtc-367	27	5	tax	tax	NOUN
ijtc-367	27	6	revenues	revenue	NOUN
ijtc-367	27	7	in	in	ADP
ijtc-367	27	8	the	the	DET
ijtc-367	27	9	regions	region	NOUN
ijtc-367	27	10	have	have	AUX
ijtc-367	27	11	not	not	PART
ijtc-367	27	12	been	be	AUX
ijtc-367	27	13	effective	effective	ADJ
ijtc-367	27	14	in	in	ADP
ijtc-367	27	15	increasing	increase	VERB
ijtc-367	27	16	local	local	ADJ
ijtc-367	27	17	revenue	revenue	NOUN
ijtc-367	27	18	even	even	ADV
ijtc-367	27	19	though	though	SCONJ
ijtc-367	27	20	the	the	DET
ijtc-367	27	21	potential	potential	NOUN
ijtc-367	27	22	for	for	ADP
ijtc-367	27	23	parking	parking	NOUN
ijtc-367	27	24	tax	tax	NOUN
ijtc-367	27	25	revenues	revenue	NOUN
ijtc-367	27	26	is	be	AUX
ijtc-367	27	27	quite	quite	ADV
ijtc-367	27	28	large	large	ADJ
ijtc-367	27	29	.	.	PUNCT
ijtc-367	28	1	this	this	PRON
ijtc-367	28	2	indicates	indicate	VERB
ijtc-367	28	3	that	that	SCONJ
ijtc-367	28	4	there	there	PRON
ijtc-367	28	5	are	be	VERB
ijtc-367	28	6	problems	problem	NOUN
ijtc-367	28	7	in	in	ADP
ijtc-367	28	8	the	the	DET
ijtc-367	28	9	effectiveness	effectiveness	NOUN
ijtc-367	28	10	of	of	ADP
ijtc-367	28	11	parking	parking	NOUN
ijtc-367	28	12	tax	tax	NOUN
ijtc-367	28	13	receipts	receipt	NOUN
ijtc-367	28	14	,	,	PUNCT
ijtc-367	28	15	including	include	VERB
ijtc-367	28	16	not	not	PART
ijtc-367	28	17	achieving	achieve	VERB
ijtc-367	28	18	the	the	DET
ijtc-367	28	19	target	target	NOUN
ijtc-367	28	20	or	or	CCONJ
ijtc-367	28	21	realization	realization	NOUN
ijtc-367	28	22	of	of	ADP
ijtc-367	28	23	parking	parking	NOUN
ijtc-367	28	24	tax	tax	NOUN
ijtc-367	28	25	receipts	receipt	NOUN
ijtc-367	28	26	(	(	PUNCT
ijtc-367	28	27	ostermeijer	ostermeijer	NOUN
ijtc-367	28	28	et	et	NOUN
ijtc-367	28	29	al	al	PROPN
ijtc-367	28	30	.	.	PROPN
ijtc-367	28	31	,	,	PUNCT
ijtc-367	28	32	2021	2021	NUM
ijtc-367	28	33	;	;	PUNCT
ijtc-367	28	34	parmar	parmar	PROPN
ijtc-367	28	35	et	et	PROPN
ijtc-367	28	36	al	al	PROPN
ijtc-367	28	37	.	.	PROPN
ijtc-367	28	38	,	,	PUNCT
ijtc-367	28	39	2021	2021	NUM
ijtc-367	28	40	)	)	PUNCT
ijtc-367	28	41	nowadays	nowadays	ADV
ijtc-367	28	42	,	,	PUNCT
ijtc-367	28	43	the	the	DET
ijtc-367	28	44	modernization	modernization	NOUN
ijtc-367	28	45	of	of	ADP
ijtc-367	28	46	tax	tax	NOUN
ijtc-367	28	47	administration	administration	NOUN
ijtc-367	28	48	carried	carry	VERB
ijtc-367	28	49	out	out	ADP
ijtc-367	28	50	by	by	ADP
ijtc-367	28	51	the	the	DET
ijtc-367	28	52	government	government	NOUN
ijtc-367	28	53	is	be	AUX
ijtc-367	28	54	certainly	certainly	ADV
ijtc-367	28	55	not	not	PART
ijtc-367	28	56	only	only	ADV
ijtc-367	28	57	to	to	PART
ijtc-367	28	58	pursue	pursue	VERB
ijtc-367	28	59	and	and	CCONJ
ijtc-367	28	60	reach	reach	VERB
ijtc-367	28	61	the	the	DET
ijtc-367	28	62	optimization	optimization	NOUN
ijtc-367	28	63	of	of	ADP
ijtc-367	28	64	tax	tax	NOUN
ijtc-367	28	65	collection	collection	NOUN
ijtc-367	28	66	,	,	PUNCT
ijtc-367	28	67	but	but	CCONJ
ijtc-367	28	68	there	there	PRON
ijtc-367	28	69	is	be	VERB
ijtc-367	28	70	another	another	DET
ijtc-367	28	71	side	side	NOUN
ijtc-367	28	72	that	that	PRON
ijtc-367	28	73	is	be	AUX
ijtc-367	28	74	also	also	ADV
ijtc-367	28	75	important	important	ADJ
ijtc-367	28	76	to	to	PART
ijtc-367	28	77	do	do	VERB
ijtc-367	28	78	together	together	ADV
ijtc-367	28	79	in	in	ADP
ijtc-367	28	80	order	order	NOUN
ijtc-367	28	81	to	to	PART
ijtc-367	28	82	lead	lead	VERB
ijtc-367	28	83	to	to	ADP
ijtc-367	28	84	a	a	DET
ijtc-367	28	85	change	change	NOUN
ijtc-367	28	86	in	in	ADP
ijtc-367	28	87	the	the	DET
ijtc-367	28	88	taxation	taxation	NOUN
ijtc-367	28	89	paradigm	paradigm	NOUN
ijtc-367	28	90	.	.	PUNCT
ijtc-367	29	1	(	(	PUNCT
ijtc-367	29	2	mardiasmo	mardiasmo	NOUN
ijtc-367	29	3	,	,	PUNCT
ijtc-367	29	4	2016	2016	NUM
ijtc-367	29	5	)	)	PUNCT
ijtc-367	29	6	.	.	PUNCT
ijtc-367	30	1	tax	tax	NOUN
ijtc-367	30	2	provisions	provision	NOUN
ijtc-367	30	3	,	,	PUNCT
ijtc-367	30	4	procedures	procedure	NOUN
ijtc-367	30	5	,	,	PUNCT
ijtc-367	30	6	and	and	CCONJ
ijtc-367	30	7	activities	activity	NOUN
ijtc-367	30	8	are	be	AUX
ijtc-367	30	9	also	also	ADV
ijtc-367	30	10	continuously	continuously	ADV
ijtc-367	30	11	directed	direct	VERB
ijtc-367	30	12	to	to	PART
ijtc-367	30	13	improve	improve	VERB
ijtc-367	30	14	services	service	NOUN
ijtc-367	30	15	,	,	PUNCT
ijtc-367	30	16	so	so	SCONJ
ijtc-367	30	17	they	they	PRON
ijtc-367	30	18	become	become	VERB
ijtc-367	30	19	business	business	NOUN
ijtc-367	30	20	friendly	friendly	ADJ
ijtc-367	30	21	for	for	ADP
ijtc-367	30	22	the	the	DET
ijtc-367	30	23	community	community	NOUN
ijtc-367	30	24	,	,	PUNCT
ijtc-367	30	25	especially	especially	ADV
ijtc-367	30	26	for	for	ADP
ijtc-367	30	27	business	business	NOUN
ijtc-367	30	28	people	people	NOUN
ijtc-367	30	29	(	(	PUNCT
ijtc-367	30	30	pandiangan	pandiangan	ADJ
ijtc-367	30	31	,	,	PUNCT
ijtc-367	30	32	2008	2008	NUM
ijtc-367	30	33	)	)	PUNCT
ijtc-367	30	34	.	.	PUNCT
ijtc-367	31	1	modernization	modernization	NOUN
ijtc-367	31	2	of	of	ADP
ijtc-367	31	3	tax	tax	NOUN
ijtc-367	31	4	administration	administration	NOUN
ijtc-367	31	5	affects	affect	VERB
ijtc-367	31	6	the	the	DET
ijtc-367	31	7	quality	quality	NOUN
ijtc-367	31	8	of	of	ADP
ijtc-367	31	9	tax	tax	NOUN
ijtc-367	31	10	services	service	NOUN
ijtc-367	31	11	because	because	SCONJ
ijtc-367	31	12	it	it	PRON
ijtc-367	31	13	is	be	AUX
ijtc-367	31	14	one	one	NUM
ijtc-367	31	15	of	of	ADP
ijtc-367	31	16	the	the	DET
ijtc-367	31	17	important	important	ADJ
ijtc-367	31	18	steps	step	NOUN
ijtc-367	31	19	taken	take	VERB
ijtc-367	31	20	by	by	ADP
ijtc-367	31	21	the	the	DET
ijtc-367	31	22	government	government	NOUN
ijtc-367	31	23	as	as	ADP
ijtc-367	31	24	a	a	DET
ijtc-367	31	25	tangible	tangible	ADJ
ijtc-367	31	26	manifestation	manifestation	NOUN
ijtc-367	31	27	of	of	ADP
ijtc-367	31	28	concern	concern	NOUN
ijtc-367	31	29	for	for	ADP
ijtc-367	31	30	the	the	DET
ijtc-367	31	31	importance	importance	NOUN
ijtc-367	31	32	of	of	ADP
ijtc-367	31	33	service	service	NOUN
ijtc-367	31	34	quality	quality	NOUN
ijtc-367	31	35	(	(	PUNCT
ijtc-367	31	36	rahayu	rahayu	PROPN
ijtc-367	31	37	,	,	PUNCT
ijtc-367	31	38	2010	2010	NUM
ijtc-367	31	39	)	)	PUNCT
ijtc-367	31	40	.	.	PUNCT
ijtc-367	32	1	the	the	DET
ijtc-367	32	2	modernization	modernization	NOUN
ijtc-367	32	3	of	of	ADP
ijtc-367	32	4	tax	tax	NOUN
ijtc-367	32	5	administration	administration	NOUN
ijtc-367	32	6	is	be	AUX
ijtc-367	32	7	a	a	DET
ijtc-367	32	8	reform	reform	NOUN
ijtc-367	32	9	process	process	NOUN
ijtc-367	32	10	of	of	ADP
ijtc-367	32	11	reformation	reformation	NOUN
ijtc-367	32	12	in	in	ADP
ijtc-367	32	13	the	the	DET
ijtc-367	32	14	field	field	NOUN
ijtc-367	32	15	of	of	ADP
ijtc-367	32	16	tax	tax	NOUN
ijtc-367	32	17	administration	administration	NOUN
ijtc-367	32	18	that	that	PRON
ijtc-367	32	19	is	be	AUX
ijtc-367	32	20	carried	carry	VERB
ijtc-367	32	21	out	out	ADP
ijtc-367	32	22	comprehensively	comprehensively	ADV
ijtc-367	32	23	.	.	PUNCT
ijtc-367	33	1	this	this	PRON
ijtc-367	33	2	includes	include	VERB
ijtc-367	33	3	aspects	aspect	NOUN
ijtc-367	33	4	of	of	ADP
ijtc-367	33	5	information	information	NOUN
ijtc-367	33	6	technology	technology	NOUN
ijtc-367	33	7	,	,	PUNCT
ijtc-367	33	8	namely	namely	ADV
ijtc-367	33	9	software	software	NOUN
ijtc-367	33	10	,	,	PUNCT
ijtc-367	33	11	hardware	hardware	NOUN
ijtc-367	33	12	,	,	PUNCT
ijtc-367	33	13	and	and	CCONJ
ijtc-367	33	14	human	human	ADJ
ijtc-367	33	15	resources	resource	NOUN
ijtc-367	33	16	with	with	ADP
ijtc-367	33	17	the	the	DET
ijtc-367	33	18	aim	aim	NOUN
ijtc-367	33	19	of	of	ADP
ijtc-367	33	20	achieving	achieve	VERB
ijtc-367	33	21	a	a	DET
ijtc-367	33	22	level	level	NOUN
ijtc-367	33	23	of	of	ADP
ijtc-367	33	24	tax	tax	NOUN
ijtc-367	33	25	compliance	compliance	NOUN
ijtc-367	33	26	and	and	CCONJ
ijtc-367	33	27	achieving	achieve	VERB
ijtc-367	33	28	high	high	ADJ
ijtc-367	33	29	productivity	productivity	NOUN
ijtc-367	33	30	of	of	ADP
ijtc-367	33	31	tax	tax	NOUN
ijtc-367	33	32	officials	official	NOUN
ijtc-367	33	33	.	.	PUNCT
ijtc-367	34	1	thus	thus	ADV
ijtc-367	34	2	,	,	PUNCT
ijtc-367	34	3	it	it	PRON
ijtc-367	34	4	is	be	AUX
ijtc-367	34	5	expected	expect	VERB
ijtc-367	34	6	this	this	PRON
ijtc-367	34	7	can	can	AUX
ijtc-367	34	8	reduce	reduce	VERB
ijtc-367	34	9	the	the	DET
ijtc-367	34	10	practice	practice	NOUN
ijtc-367	34	11	of	of	ADP
ijtc-367	34	12	corruption	corruption	NOUN
ijtc-367	34	13	,	,	PUNCT
ijtc-367	34	14	collusion	collusion	NOUN
ijtc-367	34	15	,	,	PUNCT
ijtc-367	34	16	and	and	CCONJ
ijtc-367	34	17	nepotism	nepotism	NOUN
ijtc-367	34	18	(	(	PUNCT
ijtc-367	34	19	kkn	kkn	NOUN
ijtc-367	34	20	)	)	PUNCT
ijtc-367	34	21	(	(	PUNCT
ijtc-367	34	22	sadhani	sadhani	NOUN
ijtc-367	34	23	,	,	PUNCT
ijtc-367	34	24	2012	2012	NUM
ijtc-367	34	25	)	)	PUNCT
ijtc-367	34	26	.	.	PUNCT
ijtc-367	35	1	furthermore	furthermore	ADV
ijtc-367	35	2	,	,	PUNCT
ijtc-367	35	3	the	the	DET
ijtc-367	35	4	modernization	modernization	NOUN
ijtc-367	35	5	of	of	ADP
ijtc-367	35	6	tax	tax	NOUN
ijtc-367	35	7	administration	administration	NOUN
ijtc-367	35	8	can	can	AUX
ijtc-367	35	9	be	be	AUX
ijtc-367	35	10	interpreted	interpret	VERB
ijtc-367	35	11	in	in	ADP
ijtc-367	35	12	terms	term	NOUN
ijtc-367	35	13	of	of	ADP
ijtc-367	35	14	a	a	DET
ijtc-367	35	15	more	more	ADV
ijtc-367	35	16	sophisticated	sophisticated	ADJ
ijtc-367	35	17	information	information	NOUN
ijtc-367	35	18	technology	technology	NOUN
ijtc-367	35	19	(	(	PUNCT
ijtc-367	35	20	it	it	PRON
ijtc-367	35	21	)	)	PUNCT
ijtc-367	35	22	application	application	NOUN
ijtc-367	35	23	(	(	PUNCT
ijtc-367	35	24	rosdiana	rosdiana	PROPN
ijtc-367	35	25	&	&	CCONJ
ijtc-367	35	26	irianto	irianto	ADP
ijtc-367	35	27	,	,	PUNCT
ijtc-367	35	28	2012	2012	NUM
ijtc-367	35	29	)	)	PUNCT
ijtc-367	35	30	.	.	PUNCT
ijtc-367	36	1	the	the	DET
ijtc-367	36	2	phenomenon	phenomenon	NOUN
ijtc-367	36	3	occurred	occur	VERB
ijtc-367	36	4	in	in	ADP
ijtc-367	36	5	this	this	DET
ijtc-367	36	6	study	study	NOUN
ijtc-367	36	7	is	be	AUX
ijtc-367	36	8	the	the	DET
ijtc-367	36	9	low	low	ADJ
ijtc-367	36	10	revenue	revenue	NOUN
ijtc-367	36	11	of	of	ADP
ijtc-367	36	12	parking	parking	NOUN
ijtc-367	36	13	taxes	taxis	NOUN
ijtc-367	36	14	on	on	ADP
ijtc-367	36	15	regional	regional	ADJ
ijtc-367	36	16	taxes	taxis	NOUN
ijtc-367	36	17	.	.	PUNCT
ijtc-367	37	1	this	this	PRON
ijtc-367	37	2	is	be	AUX
ijtc-367	37	3	due	due	ADJ
ijtc-367	37	4	to	to	ADP
ijtc-367	37	5	the	the	DET
ijtc-367	37	6	lack	lack	NOUN
ijtc-367	37	7	of	of	ADP
ijtc-367	37	8	supervision	supervision	NOUN
ijtc-367	37	9	of	of	ADP
ijtc-367	37	10	the	the	DET
ijtc-367	37	11	performance	performance	NOUN
ijtc-367	37	12	of	of	ADP
ijtc-367	37	13	parking	parking	NOUN
ijtc-367	37	14	tax	tax	NOUN
ijtc-367	37	15	collection	collection	NOUN
ijtc-367	37	16	.	.	PUNCT
ijtc-367	38	1	this	this	DET
ijtc-367	38	2	supervision	supervision	NOUN
ijtc-367	38	3	was	be	AUX
ijtc-367	38	4	carried	carry	VERB
ijtc-367	38	5	out	out	ADP
ijtc-367	38	6	because	because	SCONJ
ijtc-367	38	7	many	many	ADJ
ijtc-367	38	8	taxpayers	taxpayer	NOUN
ijtc-367	38	9	did	do	AUX
ijtc-367	38	10	not	not	PART
ijtc-367	38	11	pay	pay	VERB
ijtc-367	38	12	taxes	taxis	NOUN
ijtc-367	38	13	owed	owe	VERB
ijtc-367	38	14	as	as	SCONJ
ijtc-367	38	15	they	they	PRON
ijtc-367	38	16	should	should	AUX
ijtc-367	38	17	,	,	PUNCT
ijtc-367	38	18	were	be	AUX
ijtc-367	38	19	late	late	ADJ
ijtc-367	38	20	in	in	ADP
ijtc-367	38	21	paying	pay	VERB
ijtc-367	38	22	taxes	taxis	NOUN
ijtc-367	38	23	,	,	PUNCT
ijtc-367	38	24	and	and	CCONJ
ijtc-367	38	25	manipulated	manipulate	VERB
ijtc-367	38	26	the	the	DET
ijtc-367	38	27	turnover	turnover	NOUN
ijtc-367	38	28	they	they	PRON
ijtc-367	38	29	receive	receive	VERB
ijtc-367	38	30	.	.	PUNCT
ijtc-367	39	1	(	(	PUNCT
ijtc-367	39	2	ardeshiri	ardeshiri	NOUN
ijtc-367	39	3	et	et	PROPN
ijtc-367	39	4	al	al	PROPN
ijtc-367	39	5	.	.	PROPN
ijtc-367	39	6	,	,	PUNCT
ijtc-367	39	7	2021	2021	NUM
ijtc-367	39	8	)	)	PUNCT
ijtc-367	39	9	.	.	PUNCT
ijtc-367	40	1	therefore	therefore	ADV
ijtc-367	40	2	,	,	PUNCT
ijtc-367	40	3	a	a	DET
ijtc-367	40	4	data	data	NOUN
ijtc-367	40	5	management	management	NOUN
ijtc-367	40	6	and	and	CCONJ
ijtc-367	40	7	reporting	report	VERB
ijtc-367	40	8	application	application	NOUN
ijtc-367	40	9	which	which	PRON
ijtc-367	40	10	can	can	AUX
ijtc-367	40	11	display	display	VERB
ijtc-367	40	12	financial	financial	ADJ
ijtc-367	40	13	transaction	transaction	NOUN
ijtc-367	40	14	reports	report	NOUN
ijtc-367	40	15	in	in	ADP
ijtc-367	40	16	total	total	NOUN
ijtc-367	40	17	to	to	PART
ijtc-367	40	18	support	support	VERB
ijtc-367	40	19	the	the	DET
ijtc-367	40	20	transparency	transparency	NOUN
ijtc-367	40	21	of	of	ADP
ijtc-367	40	22	tax	tax	NOUN
ijtc-367	40	23	payments	payment	NOUN
ijtc-367	40	24	was	be	AUX
ijtc-367	40	25	needed	need	VERB
ijtc-367	40	26	.	.	PUNCT
ijtc-367	41	1	in	in	ADP
ijtc-367	41	2	order	order	NOUN
ijtc-367	41	3	to	to	PART
ijtc-367	41	4	increase	increase	VERB
ijtc-367	41	5	regional	regional	ADJ
ijtc-367	41	6	income	income	NOUN
ijtc-367	41	7	from	from	ADP
ijtc-367	41	8	the	the	DET
ijtc-367	41	9	tax	tax	NOUN
ijtc-367	41	10	sector	sector	NOUN
ijtc-367	41	11	and	and	CCONJ
ijtc-367	41	12	prevent	prevent	VERB
ijtc-367	41	13	tax	tax	NOUN
ijtc-367	41	14	leakage	leakage	NOUN
ijtc-367	41	15	,	,	PUNCT
ijtc-367	41	16	regional	regional	ADJ
ijtc-367	41	17	revenue	revenue	NOUN
ijtc-367	41	18	agency	agency	NOUN
ijtc-367	41	19	(	(	PUNCT
ijtc-367	41	20	bapenda	bapenda	PROPN
ijtc-367	41	21	)	)	PUNCT
ijtc-367	41	22	bekasi	bekasi	PROPN
ijtc-367	41	23	city	city	PROPN
ijtc-367	41	24	has	have	AUX
ijtc-367	41	25	collaborated	collaborate	VERB
ijtc-367	41	26	with	with	ADP
ijtc-367	41	27	bjb	bjb	PROPN
ijtc-367	41	28	bank	bank	PROPN
ijtc-367	41	29	to	to	PART
ijtc-367	41	30	install	install	VERB
ijtc-367	41	31	an	an	DET
ijtc-367	41	32	online	online	ADJ
ijtc-367	41	33	system	system	NOUN
ijtc-367	41	34	for	for	ADP
ijtc-367	41	35	regional	regional	ADJ
ijtc-367	41	36	taxpayer	taxpayer	NOUN
ijtc-367	41	37	transactions	transaction	NOUN
ijtc-367	41	38	in	in	ADP
ijtc-367	41	39	the	the	DET
ijtc-367	41	40	form	form	NOUN
ijtc-367	41	41	of	of	ADP
ijtc-367	41	42	a	a	DET
ijtc-367	41	43	tapping	tap	VERB
ijtc-367	41	44	box	box	NOUN
ijtc-367	41	45	tool	tool	NOUN
ijtc-367	41	46	.	.	PUNCT
ijtc-367	42	1	the	the	DET
ijtc-367	42	2	installation	installation	NOUN
ijtc-367	42	3	of	of	ADP
ijtc-367	42	4	the	the	DET
ijtc-367	42	5	tapping	tapping	NOUN
ijtc-367	42	6	box	box	NOUN
ijtc-367	42	7	is	be	AUX
ijtc-367	42	8	regulated	regulate	VERB
ijtc-367	42	9	in	in	ADP
ijtc-367	42	10	bekasi	bekasi	PROPN
ijtc-367	42	11	mayor	mayor	NOUN
ijtc-367	42	12	regulation	regulation	NOUN
ijtc-367	42	13	number	number	NOUN
ijtc-367	42	14	132	132	NUM
ijtc-367	42	15	of	of	ADP
ijtc-367	42	16	2019	2019	NUM
ijtc-367	42	17	concerning	concern	VERB
ijtc-367	42	18	collection	collection	NOUN
ijtc-367	42	19	and	and	CCONJ
ijtc-367	42	20	management	management	NOUN
ijtc-367	42	21	of	of	ADP
ijtc-367	42	22	regional	regional	ADJ
ijtc-367	42	23	taxes	taxis	NOUN
ijtc-367	42	24	through	through	ADP
ijtc-367	42	25	online	online	ADJ
ijtc-367	42	26	system	system	NOUN
ijtc-367	42	27	transactions	transaction	NOUN
ijtc-367	42	28	.	.	PUNCT
ijtc-367	43	1	tapping	tap	VERB
ijtc-367	43	2	box	box	PROPN
ijtc-367	43	3	is	be	AUX
ijtc-367	43	4	a	a	DET
ijtc-367	43	5	machine	machine	NOUN
ijtc-367	43	6	or	or	CCONJ
ijtc-367	43	7	transaction	transaction	NOUN
ijtc-367	43	8	recording	recording	NOUN
ijtc-367	43	9	device	device	NOUN
ijtc-367	43	10	that	that	PRON
ijtc-367	43	11	can	can	AUX
ijtc-367	43	12	record	record	VERB
ijtc-367	43	13	or	or	CCONJ
ijtc-367	43	14	capture	capture	VERB
ijtc-367	43	15	all	all	DET
ijtc-367	43	16	transaction	transaction	NOUN
ijtc-367	43	17	data	datum	NOUN
ijtc-367	43	18	that	that	PRON
ijtc-367	43	19	occurs	occur	VERB
ijtc-367	43	20	,	,	PUNCT
ijtc-367	43	21	then	then	ADV
ijtc-367	43	22	sends	send	VERB
ijtc-367	43	23	it	it	PRON
ijtc-367	43	24	through	through	ADP
ijtc-367	43	25	the	the	DET
ijtc-367	43	26	global	global	ADJ
ijtc-367	43	27	system	system	NOUN
ijtc-367	43	28	for	for	ADP
ijtc-367	43	29	mobile	mobile	ADJ
ijtc-367	43	30	(	(	PUNCT
ijtc-367	43	31	gsm	gsm	NOUN
ijtc-367	43	32	)	)	PUNCT
ijtc-367	43	33	network	network	NOUN
ijtc-367	43	34	to	to	ADP
ijtc-367	43	35	bapenda	bapenda	PROPN
ijtc-367	43	36	’s	’s	PART
ijtc-367	43	37	server	server	NOUN
ijtc-367	43	38	.	.	PUNCT
ijtc-367	44	1	this	this	DET
ijtc-367	44	2	tool	tool	NOUN
ijtc-367	44	3	is	be	AUX
ijtc-367	44	4	functioned	function	VERB
ijtc-367	44	5	to	to	PART
ijtc-367	44	6	record	record	VERB
ijtc-367	44	7	taxpayer	taxpayer	NOUN
ijtc-367	44	8	transaction	transaction	NOUN
ijtc-367	44	9	data	datum	NOUN
ijtc-367	44	10	,	,	PUNCT
ijtc-367	44	11	so	so	SCONJ
ijtc-367	44	12	it	it	PRON
ijtc-367	44	13	avoids	avoid	VERB
ijtc-367	44	14	fictitious	fictitious	ADJ
ijtc-367	44	15	internal	internal	ADJ
ijtc-367	44	16	reports	report	NOUN
ijtc-367	44	17	as	as	SCONJ
ijtc-367	44	18	it	it	PRON
ijtc-367	44	19	can	can	AUX
ijtc-367	44	20	find	find	VERB
ijtc-367	44	21	out	out	ADP
ijtc-367	44	22	real	real	ADJ
ijtc-367	44	23	income	income	NOUN
ijtc-367	44	24	.	.	PUNCT
ijtc-367	45	1	meanwhile	meanwhile	ADV
ijtc-367	45	2	,	,	PUNCT
ijtc-367	45	3	for	for	ADP
ijtc-367	45	4	local	local	ADJ
ijtc-367	45	5	governments	government	NOUN
ijtc-367	45	6	,	,	PUNCT
ijtc-367	45	7	this	this	DET
ijtc-367	45	8	tool	tool	NOUN
ijtc-367	45	9	is	be	AUX
ijtc-367	45	10	useful	useful	ADJ
ijtc-367	45	11	for	for	ADP
ijtc-367	45	12	transparency	transparency	NOUN
ijtc-367	45	13	,	,	PUNCT
ijtc-367	45	14	accountability	accountability	NOUN
ijtc-367	45	15	,	,	PUNCT
ijtc-367	45	16	effectiveness	effectiveness	NOUN
ijtc-367	45	17	and	and	CCONJ
ijtc-367	45	18	efficiency	efficiency	NOUN
ijtc-367	45	19	in	in	ADP
ijtc-367	45	20	tax	tax	NOUN
ijtc-367	45	21	collection	collection	NOUN
ijtc-367	45	22	.	.	PUNCT
ijtc-367	46	1	thus	thus	ADV
ijtc-367	46	2	,	,	PUNCT
ijtc-367	46	3	through	through	ADP
ijtc-367	46	4	the	the	DET
ijtc-367	46	5	tapping	tap	VERB
ijtc-367	46	6	box	box	NOUN
ijtc-367	46	7	system	system	NOUN
ijtc-367	46	8	,	,	PUNCT
ijtc-367	46	9	it	it	PRON
ijtc-367	46	10	is	be	AUX
ijtc-367	46	11	expected	expect	VERB
ijtc-367	46	12	that	that	SCONJ
ijtc-367	46	13	this	this	PRON
ijtc-367	46	14	is	be	AUX
ijtc-367	46	15	able	able	ADJ
ijtc-367	46	16	to	to	PART
ijtc-367	46	17	increase	increase	VERB
ijtc-367	46	18	the	the	DET
ijtc-367	46	19	income	income	NOUN
ijtc-367	46	20	of	of	ADP
ijtc-367	46	21	bekasi	bekasi	PROPN
ijtc-367	46	22	regency	regency	PROPN
ijtc-367	46	23	(	(	PUNCT
ijtc-367	46	24	atmaja	atmaja	PROPN
ijtc-367	46	25	,	,	PUNCT
ijtc-367	46	26	2019	2019	NUM
ijtc-367	46	27	)	)	PUNCT
ijtc-367	46	28	.	.	PUNCT
ijtc-367	47	1	the	the	DET
ijtc-367	47	2	results	result	NOUN
ijtc-367	47	3	of	of	ADP
ijtc-367	47	4	research	research	NOUN
ijtc-367	47	5	conducted	conduct	VERB
ijtc-367	47	6	by	by	ADP
ijtc-367	47	7	(	(	PUNCT
ijtc-367	47	8	fauzi	fauzi	PROPN
ijtc-367	47	9	,	,	PUNCT
ijtc-367	47	10	2019	2019	NUM
ijtc-367	47	11	)	)	PUNCT
ijtc-367	47	12	from	from	ADP
ijtc-367	47	13	the	the	DET
ijtc-367	47	14	university	university	PROPN
ijtc-367	47	15	of	of	ADP
ijtc-367	47	16	lampung	lampung	PROPN
ijtc-367	47	17	(	(	PUNCT
ijtc-367	47	18	2019	2019	NUM
ijtc-367	47	19	)	)	PUNCT
ijtc-367	47	20	shows	show	VERB
ijtc-367	47	21	that	that	SCONJ
ijtc-367	47	22	the	the	DET
ijtc-367	47	23	use	use	NOUN
ijtc-367	47	24	of	of	ADP
ijtc-367	47	25	the	the	DET
ijtc-367	47	26	tapping	tap	VERB
ijtc-367	47	27	box	box	NOUN
ijtc-367	47	28	in	in	ADP
ijtc-367	47	29	an	an	DET
ijtc-367	47	30	effort	effort	NOUN
ijtc-367	47	31	to	to	PART
ijtc-367	47	32	overcome	overcome	VERB
ijtc-367	47	33	the	the	DET
ijtc-367	47	34	crime	crime	NOUN
ijtc-367	47	35	of	of	ADP
ijtc-367	47	36	regional	regional	ADJ
ijtc-367	47	37	tax	tax	NOUN
ijtc-367	47	38	corruption	corruption	NOUN
ijtc-367	47	39	is	be	AUX
ijtc-367	47	40	an	an	DET
ijtc-367	47	41	electronic	electronic	ADJ
ijtc-367	47	42	monitoring	monitoring	NOUN
ijtc-367	47	43	system	system	NOUN
ijtc-367	47	44	for	for	ADP
ijtc-367	47	45	regional	regional	ADJ
ijtc-367	47	46	tax	tax	NOUN
ijtc-367	47	47	collection	collection	NOUN
ijtc-367	47	48	(	(	PUNCT
ijtc-367	47	49	e	e	NOUN
ijtc-367	47	50	-	-	NOUN
ijtc-367	47	51	billing	billing	NOUN
ijtc-367	47	52	)	)	PUNCT
ijtc-367	47	53	utilizing	utilize	VERB
ijtc-367	47	54	modern	modern	ADJ
ijtc-367	47	55	technology	technology	NOUN
ijtc-367	47	56	,	,	PUNCT
ijtc-367	47	57	namely	namely	ADV
ijtc-367	47	58	the	the	DET
ijtc-367	47	59	tapping	tap	VERB
ijtc-367	47	60	box	box	NOUN
ijtc-367	47	61	and	and	CCONJ
ijtc-367	47	62	the	the	DET
ijtc-367	47	63	government	government	NOUN
ijtc-367	47	64	is	be	AUX
ijtc-367	47	65	using	use	VERB
ijtc-367	47	66	more	more	ADJ
ijtc-367	47	67	efforts	effort	NOUN
ijtc-367	47	68	not	not	PART
ijtc-367	47	69	to	to	PART
ijtc-367	47	70	be	be	AUX
ijtc-367	47	71	taxed	tax	VERB
ijtc-367	47	72	on	on	ADP
ijtc-367	47	73	taxpayers	taxpayer	NOUN
ijtc-367	47	74	who	who	PRON
ijtc-367	47	75	commit	commit	VERB
ijtc-367	47	76	fraud	fraud	NOUN
ijtc-367	47	77	.	.	PUNCT
ijtc-367	48	1	local	local	ADJ
ijtc-367	48	2	tax	tax	NOUN
ijtc-367	48	3	corruption	corruption	NOUN
ijtc-367	48	4	.	.	PUNCT
ijtc-367	49	1	another	another	DET
ijtc-367	49	2	study	study	NOUN
ijtc-367	49	3	conducted	conduct	VERB
ijtc-367	49	4	by	by	ADP
ijtc-367	49	5	the	the	DET
ijtc-367	49	6	use	use	NOUN
ijtc-367	49	7	of	of	ADP
ijtc-367	49	8	the	the	DET
ijtc-367	49	9	tapping	tapping	NOUN
ijtc-367	49	10	box	box	NOUN
ijtc-367	49	11	can	can	AUX
ijtc-367	49	12	lead	lead	VERB
ijtc-367	49	13	to	to	ADP
ijtc-367	49	14	leakage	leakage	NOUN
ijtc-367	49	15	of	of	ADP
ijtc-367	49	16	restaurant	restaurant	NOUN
ijtc-367	49	17	taxes	taxis	NOUN
ijtc-367	49	18	,	,	PUNCT
ijtc-367	49	19	especially	especially	ADV
ijtc-367	49	20	if	if	SCONJ
ijtc-367	49	21	the	the	DET
ijtc-367	49	22	restaurant	restaurant	NOUN
ijtc-367	49	23	pays	pay	VERB
ijtc-367	49	24	taxes	taxis	NOUN
ijtc-367	49	25	,	,	PUNCT
ijtc-367	49	26	namely	namely	ADV
ijtc-367	49	27	restaurant	restaurant	NOUN
ijtc-367	49	28	entrepreneurs	entrepreneur	NOUN
ijtc-367	49	29	.	.	PUNCT
ijtc-367	50	1	during	during	ADP
ijtc-367	50	2	the	the	DET
ijtc-367	50	3	use	use	NOUN
ijtc-367	50	4	of	of	ADP
ijtc-367	50	5	this	this	DET
ijtc-367	50	6	tool	tool	NOUN
ijtc-367	50	7	in	in	ADP
ijtc-367	50	8	2019	2019	NUM
ijtc-367	50	9	,	,	PUNCT
ijtc-367	50	10	there	there	PRON
ijtc-367	50	11	was	be	VERB
ijtc-367	50	12	an	an	DET
ijtc-367	50	13	increase	increase	NOUN
ijtc-367	50	14	in	in	ADP
ijtc-367	50	15	restaurant	restaurant	NOUN
ijtc-367	50	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	50	17	modernization	modernization	NOUN
ijtc-367	50	18	of	of	ADP
ijtc-367	50	19	administration	administration	NOUN
ijtc-367	50	20	of	of	ADP
ijtc-367	50	21	parking	parking	NOUN
ijtc-367	50	22	tax	tax	NOUN
ijtc-367	50	23	collection	collection	NOUN
ijtc-367	50	24	with	with	ADP
ijtc-367	50	25	tapping	tapping	NOUN
ijtc-367	50	26	box	box	PROPN
ijtc-367	50	27	as	as	ADP
ijtc-367	50	28	a	a	DET
ijtc-367	50	29	supervision	supervision	NOUN
ijtc-367	50	30	and	and	CCONJ
ijtc-367	50	31	compliance	compliance	NOUN
ijtc-367	50	32	function	function	NOUN
ijtc-367	50	33	of	of	ADP
ijtc-367	50	34	regional	regional	ADJ
ijtc-367	50	35	taxpayers	taxpayer	NOUN
ijtc-367	50	36	in	in	ADP
ijtc-367	50	37	bekasi	bekasi	PROPN
ijtc-367	50	38	city	city	PROPN
ijtc-367	50	39	hidayati	hidayati	PROPN
ijtc-367	50	40	,	,	PUNCT
ijtc-367	50	41	andayani	andayani	ADJ
ijtc-367	50	42	,	,	PUNCT
ijtc-367	50	43	kumala	kumala	PROPN
ijtc-367	50	44	,	,	PUNCT
ijtc-367	50	45	subagiyo	subagiyo	PROPN
ijtc-367	50	46	,	,	PUNCT
ijtc-367	50	47	arimbhi	arimbhi	PROPN
ijtc-367	50	48	297	297	NUM
ijtc-367	50	49	|	|	ADV
ijtc-367	50	50	ilomata	ilomata	PROPN
ijtc-367	50	51	international	international	ADJ
ijtc-367	50	52	journal	journal	NOUN
ijtc-367	50	53	of	of	ADP
ijtc-367	50	54	tax	tax	PROPN
ijtc-367	50	55	&	&	CCONJ
ijtc-367	50	56	accounting	account	VERB
ijtc-367	50	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	50	58	tax	tax	NOUN
ijtc-367	50	59	revenues	revenue	NOUN
ijtc-367	50	60	compared	compare	VERB
ijtc-367	50	61	to	to	ADP
ijtc-367	50	62	2018	2018	NUM
ijtc-367	50	63	so	so	SCONJ
ijtc-367	50	64	that	that	SCONJ
ijtc-367	50	65	its	its	PRON
ijtc-367	50	66	implementation	implementation	NOUN
ijtc-367	50	67	had	have	VERB
ijtc-367	50	68	a	a	DET
ijtc-367	50	69	positive	positive	ADJ
ijtc-367	50	70	impact	impact	NOUN
ijtc-367	50	71	on	on	ADP
ijtc-367	50	72	increasing	increase	VERB
ijtc-367	50	73	restaurant	restaurant	NOUN
ijtc-367	50	74	tax	tax	NOUN
ijtc-367	50	75	results	result	NOUN
ijtc-367	50	76	in	in	ADP
ijtc-367	50	77	bandar	bandar	PROPN
ijtc-367	50	78	lampung	lampung	PROPN
ijtc-367	50	79	city	city	PROPN
ijtc-367	50	80	.	.	PUNCT
ijtc-367	51	1	based	base	VERB
ijtc-367	51	2	on	on	ADP
ijtc-367	51	3	the	the	DET
ijtc-367	51	4	description	description	NOUN
ijtc-367	51	5	above	above	ADV
ijtc-367	51	6	,	,	PUNCT
ijtc-367	51	7	the	the	DET
ijtc-367	51	8	author	author	NOUN
ijtc-367	51	9	is	be	AUX
ijtc-367	51	10	interested	interested	ADJ
ijtc-367	51	11	in	in	ADP
ijtc-367	51	12	discussing	discuss	VERB
ijtc-367	51	13	and	and	CCONJ
ijtc-367	51	14	describing	describe	VERB
ijtc-367	51	15	it	it	PRON
ijtc-367	51	16	in	in	ADP
ijtc-367	51	17	a	a	DET
ijtc-367	51	18	paper	paper	NOUN
ijtc-367	51	19	entitled	entitle	VERB
ijtc-367	51	20	"	"	PUNCT
ijtc-367	51	21	modernizing	modernizing	NOUN
ijtc-367	51	22	of	of	ADP
ijtc-367	51	23	administration	administration	NOUN
ijtc-367	51	24	of	of	ADP
ijtc-367	51	25	parking	parking	NOUN
ijtc-367	51	26	tax	tax	NOUN
ijtc-367	51	27	collection	collection	NOUN
ijtc-367	51	28	with	with	ADP
ijtc-367	51	29	tapping	tapping	NOUN
ijtc-367	51	30	boxes	box	NOUN
ijtc-367	51	31	as	as	ADP
ijtc-367	51	32	a	a	DET
ijtc-367	51	33	supervision	supervision	NOUN
ijtc-367	51	34	and	and	CCONJ
ijtc-367	51	35	compliance	compliance	NOUN
ijtc-367	51	36	function	function	NOUN
ijtc-367	51	37	of	of	ADP
ijtc-367	51	38	regional	regional	ADJ
ijtc-367	51	39	taxpayers	taxpayer	NOUN
ijtc-367	51	40	in	in	ADP
ijtc-367	51	41	bekasi	bekasi	PROPN
ijtc-367	51	42	city	city	PROPN
ijtc-367	51	43	.	.	PUNCT
ijtc-367	51	44	”	"	PUNCT
ijtc-367	52	1	last	last	ADV
ijtc-367	52	2	,	,	PUNCT
ijtc-367	52	3	the	the	DET
ijtc-367	52	4	authors	author	NOUN
ijtc-367	52	5	provided	provide	VERB
ijtc-367	52	6	limitations	limitation	NOUN
ijtc-367	52	7	on	on	ADP
ijtc-367	52	8	what	what	PRON
ijtc-367	52	9	will	will	AUX
ijtc-367	52	10	be	be	AUX
ijtc-367	52	11	studied	study	VERB
ijtc-367	52	12	further	far	ADV
ijtc-367	52	13	.	.	PUNCT
ijtc-367	53	1	as	as	ADP
ijtc-367	53	2	for	for	ADP
ijtc-367	53	3	what	what	PRON
ijtc-367	53	4	is	be	AUX
ijtc-367	53	5	discussed	discuss	VERB
ijtc-367	53	6	in	in	ADP
ijtc-367	53	7	this	this	DET
ijtc-367	53	8	study	study	NOUN
ijtc-367	53	9	was	be	AUX
ijtc-367	53	10	regarding	regard	VERB
ijtc-367	53	11	to	to	ADP
ijtc-367	53	12	the	the	DET
ijtc-367	53	13	parking	parking	NOUN
ijtc-367	53	14	tax	tax	NOUN
ijtc-367	53	15	supervision	supervision	NOUN
ijtc-367	53	16	using	use	VERB
ijtc-367	53	17	tapping	tap	VERB
ijtc-367	53	18	boxes	box	NOUN
ijtc-367	53	19	in	in	ADP
ijtc-367	53	20	an	an	DET
ijtc-367	53	21	effort	effort	NOUN
ijtc-367	53	22	to	to	PART
ijtc-367	53	23	increase	increase	VERB
ijtc-367	53	24	regional	regional	ADJ
ijtc-367	53	25	taxes	taxis	NOUN
ijtc-367	53	26	of	of	ADP
ijtc-367	53	27	bekasi	bekasi	PROPN
ijtc-367	53	28	city	city	PROPN
ijtc-367	53	29	,	,	PUNCT
ijtc-367	53	30	as	as	ADV
ijtc-367	53	31	well	well	ADV
ijtc-367	53	32	as	as	ADP
ijtc-367	53	33	the	the	DET
ijtc-367	53	34	obstacles	obstacle	NOUN
ijtc-367	53	35	and	and	CCONJ
ijtc-367	53	36	efforts	effort	NOUN
ijtc-367	53	37	made	make	VERB
ijtc-367	53	38	by	by	ADP
ijtc-367	53	39	the	the	DET
ijtc-367	53	40	bekasi	bekasi	PROPN
ijtc-367	53	41	city	city	PROPN
ijtc-367	53	42	regional	regional	PROPN
ijtc-367	53	43	revenue	revenue	NOUN
ijtc-367	53	44	agency	agency	NOUN
ijtc-367	53	45	.	.	PUNCT
ijtc-367	54	1	moreover	moreover	ADV
ijtc-367	54	2	,	,	PUNCT
ijtc-367	54	3	the	the	DET
ijtc-367	54	4	purpose	purpose	NOUN
ijtc-367	54	5	of	of	ADP
ijtc-367	54	6	this	this	DET
ijtc-367	54	7	study	study	NOUN
ijtc-367	54	8	was	be	AUX
ijtc-367	54	9	to	to	PART
ijtc-367	54	10	find	find	VERB
ijtc-367	54	11	out	out	ADP
ijtc-367	54	12	and	and	CCONJ
ijtc-367	54	13	analyze	analyze	VERB
ijtc-367	54	14	parking	parking	NOUN
ijtc-367	54	15	tax	tax	NOUN
ijtc-367	54	16	supervision	supervision	NOUN
ijtc-367	54	17	using	use	VERB
ijtc-367	54	18	the	the	DET
ijtc-367	54	19	tapping	tapping	NOUN
ijtc-367	54	20	box	box	NOUN
ijtc-367	54	21	along	along	ADP
ijtc-367	54	22	with	with	ADP
ijtc-367	54	23	the	the	DET
ijtc-367	54	24	obstacles	obstacle	NOUN
ijtc-367	54	25	and	and	CCONJ
ijtc-367	54	26	efforts	effort	NOUN
ijtc-367	54	27	in	in	ADP
ijtc-367	54	28	parking	parking	NOUN
ijtc-367	54	29	tax	tax	NOUN
ijtc-367	54	30	supervision	supervision	NOUN
ijtc-367	54	31	using	use	VERB
ijtc-367	54	32	the	the	DET
ijtc-367	54	33	tapping	tapping	NOUN
ijtc-367	54	34	box	box	NOUN
ijtc-367	54	35	.	.	PUNCT
ijtc-367	55	1	method	method	PROPN
ijtc-367	55	2	research	research	NOUN
ijtc-367	55	3	approach	approach	NOUN
ijtc-367	55	4	and	and	CCONJ
ijtc-367	55	5	type	type	VERB
ijtc-367	55	6	the	the	DET
ijtc-367	55	7	research	research	NOUN
ijtc-367	55	8	approach	approach	NOUN
ijtc-367	55	9	used	use	VERB
ijtc-367	55	10	in	in	ADP
ijtc-367	55	11	this	this	DET
ijtc-367	55	12	study	study	NOUN
ijtc-367	55	13	was	be	AUX
ijtc-367	55	14	a	a	DET
ijtc-367	55	15	qualitative	qualitative	ADJ
ijtc-367	55	16	approach	approach	NOUN
ijtc-367	55	17	and	and	CCONJ
ijtc-367	55	18	the	the	DET
ijtc-367	55	19	type	type	NOUN
ijtc-367	55	20	of	of	ADP
ijtc-367	55	21	research	research	NOUN
ijtc-367	55	22	was	be	AUX
ijtc-367	55	23	descriptive	descriptive	ADJ
ijtc-367	55	24	.	.	PUNCT
ijtc-367	56	1	this	this	PRON
ijtc-367	56	2	was	be	AUX
ijtc-367	56	3	to	to	PART
ijtc-367	56	4	facilitate	facilitate	VERB
ijtc-367	56	5	an	an	DET
ijtc-367	56	6	objective	objective	ADJ
ijtc-367	56	7	description	description	NOUN
ijtc-367	56	8	of	of	ADP
ijtc-367	56	9	parking	parking	NOUN
ijtc-367	56	10	tax	tax	NOUN
ijtc-367	56	11	supervision	supervision	NOUN
ijtc-367	56	12	using	use	VERB
ijtc-367	56	13	the	the	DET
ijtc-367	56	14	tapping	tapping	NOUN
ijtc-367	56	15	box	box	NOUN
ijtc-367	56	16	,	,	PUNCT
ijtc-367	56	17	as	as	ADV
ijtc-367	56	18	well	well	ADV
ijtc-367	56	19	as	as	ADP
ijtc-367	56	20	the	the	DET
ijtc-367	56	21	obstacles	obstacle	NOUN
ijtc-367	56	22	and	and	CCONJ
ijtc-367	56	23	efforts	effort	NOUN
ijtc-367	56	24	made	make	VERB
ijtc-367	56	25	by	by	ADP
ijtc-367	56	26	the	the	DET
ijtc-367	56	27	bekasi	bekasi	PROPN
ijtc-367	56	28	city	city	PROPN
ijtc-367	56	29	regional	regional	PROPN
ijtc-367	56	30	revenue	revenue	NOUN
ijtc-367	56	31	agency	agency	NOUN
ijtc-367	56	32	in	in	ADP
ijtc-367	56	33	parking	parking	NOUN
ijtc-367	56	34	tax	tax	NOUN
ijtc-367	56	35	supervision	supervision	NOUN
ijtc-367	56	36	by	by	ADP
ijtc-367	56	37	using	use	VERB
ijtc-367	56	38	the	the	DET
ijtc-367	56	39	tapping	tapping	NOUN
ijtc-367	56	40	box	box	NOUN
ijtc-367	56	41	.	.	PUNCT
ijtc-367	57	1	as	as	ADP
ijtc-367	57	2	a	a	DET
ijtc-367	57	3	result	result	NOUN
ijtc-367	57	4	,	,	PUNCT
ijtc-367	57	5	it	it	PRON
ijtc-367	57	6	was	be	AUX
ijtc-367	57	7	expected	expect	VERB
ijtc-367	57	8	to	to	PART
ijtc-367	57	9	increase	increase	VERB
ijtc-367	57	10	the	the	DET
ijtc-367	57	11	parking	parking	NOUN
ijtc-367	57	12	tax	tax	NOUN
ijtc-367	57	13	revenue	revenue	NOUN
ijtc-367	57	14	at	at	ADP
ijtc-367	57	15	the	the	DET
ijtc-367	57	16	bekasi	bekasi	PROPN
ijtc-367	57	17	city	city	PROPN
ijtc-367	57	18	regional	regional	PROPN
ijtc-367	57	19	revenue	revenue	NOUN
ijtc-367	57	20	agency	agency	NOUN
ijtc-367	57	21	.	.	PUNCT
ijtc-367	58	1	data	datum	NOUN
ijtc-367	58	2	collection	collection	NOUN
ijtc-367	58	3	technique	technique	NOUN
ijtc-367	58	4	data	datum	NOUN
ijtc-367	58	5	collection	collection	NOUN
ijtc-367	58	6	techniques	technique	NOUN
ijtc-367	58	7	are	be	AUX
ijtc-367	58	8	the	the	DET
ijtc-367	58	9	most	most	ADV
ijtc-367	58	10	strategic	strategic	ADJ
ijtc-367	58	11	steps	step	NOUN
ijtc-367	58	12	in	in	ADP
ijtc-367	58	13	research	research	NOUN
ijtc-367	58	14	as	as	ADP
ijtc-367	58	15	the	the	DET
ijtc-367	58	16	main	main	ADJ
ijtc-367	58	17	purpose	purpose	NOUN
ijtc-367	58	18	of	of	ADP
ijtc-367	58	19	research	research	NOUN
ijtc-367	58	20	is	be	AUX
ijtc-367	58	21	to	to	PART
ijtc-367	58	22	obtain	obtain	VERB
ijtc-367	58	23	data	datum	NOUN
ijtc-367	58	24	(	(	PUNCT
ijtc-367	58	25	sugiyono	sugiyono	NOUN
ijtc-367	58	26	,	,	PUNCT
ijtc-367	58	27	2017:224	2017:224	NUM
ijtc-367	58	28	)	)	PUNCT
ijtc-367	58	29	.	.	PUNCT
ijtc-367	59	1	the	the	DET
ijtc-367	59	2	data	data	NOUN
ijtc-367	59	3	collection	collection	NOUN
ijtc-367	59	4	techniques	technique	NOUN
ijtc-367	59	5	used	use	VERB
ijtc-367	59	6	in	in	ADP
ijtc-367	59	7	this	this	DET
ijtc-367	59	8	study	study	NOUN
ijtc-367	59	9	were	be	AUX
ijtc-367	59	10	interviews	interview	NOUN
ijtc-367	59	11	,	,	PUNCT
ijtc-367	59	12	observation	observation	NOUN
ijtc-367	59	13	and	and	CCONJ
ijtc-367	59	14	documentation	documentation	NOUN
ijtc-367	59	15	.	.	PUNCT
ijtc-367	60	1	the	the	DET
ijtc-367	60	2	data	data	NOUN
ijtc-367	60	3	collection	collection	NOUN
ijtc-367	60	4	techniques	technique	NOUN
ijtc-367	60	5	based	base	VERB
ijtc-367	60	6	on	on	ADP
ijtc-367	60	7	the	the	DET
ijtc-367	60	8	way	way	NOUN
ijtc-367	60	9	to	to	PART
ijtc-367	60	10	obtain	obtain	VERB
ijtc-367	60	11	in	in	ADP
ijtc-367	60	12	this	this	DET
ijtc-367	60	13	research	research	NOUN
ijtc-367	60	14	were	be	AUX
ijtc-367	60	15	primary	primary	ADJ
ijtc-367	60	16	data	datum	NOUN
ijtc-367	60	17	and	and	CCONJ
ijtc-367	60	18	secondary	secondary	ADJ
ijtc-367	60	19	data	datum	NOUN
ijtc-367	60	20	.	.	PUNCT
ijtc-367	61	1	the	the	DET
ijtc-367	61	2	primary	primary	ADJ
ijtc-367	61	3	data	data	NOUN
ijtc-367	61	4	is	be	AUX
ijtc-367	61	5	the	the	DET
ijtc-367	61	6	data	datum	NOUN
ijtc-367	61	7	collected	collect	VERB
ijtc-367	61	8	directly	directly	ADV
ijtc-367	61	9	by	by	ADP
ijtc-367	61	10	research	research	NOUN
ijtc-367	61	11	from	from	ADP
ijtc-367	61	12	the	the	DET
ijtc-367	61	13	first	first	ADJ
ijtc-367	61	14	source	source	NOUN
ijtc-367	61	15	at	at	ADP
ijtc-367	61	16	the	the	DET
ijtc-367	61	17	research	research	NOUN
ijtc-367	61	18	site	site	NOUN
ijtc-367	61	19	,	,	PUNCT
ijtc-367	61	20	while	while	SCONJ
ijtc-367	61	21	the	the	DET
ijtc-367	61	22	secondary	secondary	ADJ
ijtc-367	61	23	data	data	NOUN
ijtc-367	61	24	is	be	AUX
ijtc-367	61	25	data	datum	NOUN
ijtc-367	61	26	collected	collect	VERB
ijtc-367	61	27	by	by	ADP
ijtc-367	61	28	organizations	organization	NOUN
ijtc-367	61	29	that	that	PRON
ijtc-367	61	30	have	have	AUX
ijtc-367	61	31	been	be	AUX
ijtc-367	61	32	legalized	legalize	VERB
ijtc-367	61	33	or	or	CCONJ
ijtc-367	61	34	published	publish	VERB
ijtc-367	61	35	.	.	PUNCT
ijtc-367	62	1	data	datum	NOUN
ijtc-367	62	2	analysis	analysis	NOUN
ijtc-367	62	3	technique	technique	NOUN
ijtc-367	62	4	the	the	DET
ijtc-367	62	5	data	data	NOUN
ijtc-367	62	6	analysis	analysis	NOUN
ijtc-367	62	7	technique	technique	NOUN
ijtc-367	62	8	used	use	VERB
ijtc-367	62	9	in	in	ADP
ijtc-367	62	10	this	this	DET
ijtc-367	62	11	research	research	NOUN
ijtc-367	62	12	was	be	AUX
ijtc-367	62	13	descriptive	descriptive	ADJ
ijtc-367	62	14	qualitative	qualitative	NOUN
ijtc-367	62	15	.	.	PUNCT
ijtc-367	63	1	the	the	DET
ijtc-367	63	2	data	data	NOUN
ijtc-367	63	3	analysis	analysis	NOUN
ijtc-367	63	4	in	in	ADP
ijtc-367	63	5	qualitative	qualitative	ADJ
ijtc-367	63	6	research	research	NOUN
ijtc-367	63	7	is	be	AUX
ijtc-367	63	8	a	a	DET
ijtc-367	63	9	stage	stage	NOUN
ijtc-367	63	10	consisting	consist	VERB
ijtc-367	63	11	of	of	ADP
ijtc-367	63	12	systematic	systematic	ADJ
ijtc-367	63	13	activities	activity	NOUN
ijtc-367	63	14	to	to	PART
ijtc-367	63	15	build	build	VERB
ijtc-367	63	16	links	link	NOUN
ijtc-367	63	17	of	of	ADP
ijtc-367	63	18	data	datum	NOUN
ijtc-367	63	19	research	research	NOUN
ijtc-367	63	20	in	in	ADP
ijtc-367	63	21	an	an	DET
ijtc-367	63	22	effort	effort	NOUN
ijtc-367	63	23	to	to	PART
ijtc-367	63	24	form	form	VERB
ijtc-367	63	25	meaning	meaning	NOUN
ijtc-367	63	26	that	that	PRON
ijtc-367	63	27	will	will	AUX
ijtc-367	63	28	be	be	AUX
ijtc-367	63	29	used	use	VERB
ijtc-367	63	30	to	to	PART
ijtc-367	63	31	answer	answer	VERB
ijtc-367	63	32	research	research	NOUN
ijtc-367	63	33	questions	question	NOUN
ijtc-367	63	34	.	.	PUNCT
ijtc-367	64	1	the	the	DET
ijtc-367	64	2	data	datum	NOUN
ijtc-367	64	3	analysis	analysis	NOUN
ijtc-367	64	4	technique	technique	NOUN
ijtc-367	64	5	used	use	VERB
ijtc-367	64	6	by	by	ADP
ijtc-367	64	7	the	the	DET
ijtc-367	64	8	author	author	NOUN
ijtc-367	64	9	in	in	ADP
ijtc-367	64	10	this	this	DET
ijtc-367	64	11	study	study	NOUN
ijtc-367	64	12	had	have	VERB
ijtc-367	64	13	four	four	NUM
ijtc-367	64	14	criteria	criterion	NOUN
ijtc-367	64	15	,	,	PUNCT
ijtc-367	64	16	namely	namely	ADV
ijtc-367	64	17	:	:	PUNCT
ijtc-367	64	18	credibility	credibility	NOUN
ijtc-367	64	19	,	,	PUNCT
ijtc-367	64	20	transferability	transferability	NOUN
ijtc-367	64	21	,	,	PUNCT
ijtc-367	64	22	dependability	dependability	NOUN
ijtc-367	64	23	,	,	PUNCT
ijtc-367	64	24	and	and	CCONJ
ijtc-367	64	25	confirmability	confirmability	NOUN
ijtc-367	64	26	.	.	PUNCT
ijtc-367	65	1	research	research	NOUN
ijtc-367	65	2	sites	site	NOUN
ijtc-367	65	3	this	this	DET
ijtc-367	65	4	research	research	NOUN
ijtc-367	65	5	was	be	AUX
ijtc-367	65	6	conducted	conduct	VERB
ijtc-367	65	7	at	at	ADP
ijtc-367	65	8	the	the	DET
ijtc-367	65	9	bekasi	bekasi	PROPN
ijtc-367	65	10	city	city	PROPN
ijtc-367	65	11	regional	regional	PROPN
ijtc-367	65	12	revenue	revenue	NOUN
ijtc-367	65	13	agency	agency	NOUN
ijtc-367	65	14	office	office	NOUN
ijtc-367	65	15	which	which	PRON
ijtc-367	65	16	was	be	AUX
ijtc-367	65	17	located	locate	VERB
ijtc-367	65	18	at	at	ADP
ijtc-367	65	19	jl	jl	PROPN
ijtc-367	65	20	.	.	PUNCT
ijtc-367	66	1	ir	ir	PROPN
ijtc-367	66	2	.	.	PUNCT
ijtc-367	67	1	h.	h.	PROPN
ijtc-367	67	2	juanda	juanda	PROPN
ijtc-367	68	1	no	no	PROPN
ijtc-367	68	2	.	.	PROPN
ijtc-367	68	3	100	100	NUM
ijtc-367	68	4	,	,	PUNCT
ijtc-367	68	5	east	east	PROPN
ijtc-367	68	6	bekasi	bekasi	PROPN
ijtc-367	68	7	,	,	PUNCT
ijtc-367	68	8	margahayu	margahayu	NOUN
ijtc-367	68	9	,	,	PUNCT
ijtc-367	68	10	bekasi	bekasi	PROPN
ijtc-367	68	11	city	city	PROPN
ijtc-367	68	12	,	,	PUNCT
ijtc-367	68	13	west	west	PROPN
ijtc-367	68	14	java	java	PROPN
ijtc-367	68	15	17530	17530	NUM
ijtc-367	68	16	.	.	PUNCT
ijtc-367	69	1	result	result	NOUN
ijtc-367	69	2	and	and	CCONJ
ijtc-367	69	3	discussion	discussion	NOUN
ijtc-367	69	4	the	the	DET
ijtc-367	69	5	results	result	NOUN
ijtc-367	69	6	obtained	obtain	VERB
ijtc-367	69	7	were	be	AUX
ijtc-367	69	8	based	base	VERB
ijtc-367	69	9	on	on	ADP
ijtc-367	69	10	the	the	DET
ijtc-367	69	11	results	result	NOUN
ijtc-367	69	12	of	of	ADP
ijtc-367	69	13	interviews	interview	NOUN
ijtc-367	69	14	,	,	PUNCT
ijtc-367	69	15	observations	observation	NOUN
ijtc-367	69	16	and	and	CCONJ
ijtc-367	69	17	documentation	documentation	NOUN
ijtc-367	69	18	.	.	PUNCT
ijtc-367	70	1	the	the	DET
ijtc-367	70	2	interviews	interview	NOUN
ijtc-367	70	3	were	be	AUX
ijtc-367	70	4	conducted	conduct	VERB
ijtc-367	70	5	with	with	ADP
ijtc-367	70	6	the	the	DET
ijtc-367	70	7	parties	party	NOUN
ijtc-367	70	8	involved	involve	VERB
ijtc-367	70	9	in	in	ADP
ijtc-367	70	10	this	this	DET
ijtc-367	70	11	research	research	NOUN
ijtc-367	70	12	such	such	ADJ
ijtc-367	70	13	as	as	ADP
ijtc-367	70	14	regulators	regulator	NOUN
ijtc-367	70	15	,	,	PUNCT
ijtc-367	70	16	academics	academic	NOUN
ijtc-367	70	17	,	,	PUNCT
ijtc-367	70	18	and	and	CCONJ
ijtc-367	70	19	taxpayers	taxpayer	NOUN
ijtc-367	70	20	.	.	PUNCT
ijtc-367	71	1	next	next	ADV
ijtc-367	71	2	,	,	PUNCT
ijtc-367	71	3	it	it	PRON
ijtc-367	71	4	was	be	AUX
ijtc-367	71	5	also	also	ADV
ijtc-367	71	6	by	by	ADP
ijtc-367	71	7	analyzing	analyze	VERB
ijtc-367	71	8	the	the	DET
ijtc-367	71	9	data	datum	NOUN
ijtc-367	71	10	obtained	obtain	VERB
ijtc-367	71	11	to	to	PART
ijtc-367	71	12	determine	determine	VERB
ijtc-367	71	13	parking	parking	NOUN
ijtc-367	71	14	tax	tax	NOUN
ijtc-367	71	15	supervision	supervision	NOUN
ijtc-367	71	16	using	use	VERB
ijtc-367	71	17	the	the	DET
ijtc-367	71	18	tapping	tapping	NOUN
ijtc-367	71	19	box	box	NOUN
ijtc-367	71	20	,	,	PUNCT
ijtc-367	71	21	along	along	ADP
ijtc-367	71	22	with	with	ADP
ijtc-367	71	23	the	the	DET
ijtc-367	71	24	obstacles	obstacle	NOUN
ijtc-367	71	25	and	and	CCONJ
ijtc-367	71	26	efforts	effort	NOUN
ijtc-367	71	27	made	make	VERB
ijtc-367	71	28	by	by	ADP
ijtc-367	71	29	the	the	DET
ijtc-367	71	30	bekasi	bekasi	PROPN
ijtc-367	71	31	city	city	PROPN
ijtc-367	71	32	regional	regional	PROPN
ijtc-367	71	33	revenue	revenue	NOUN
ijtc-367	71	34	agency	agency	NOUN
ijtc-367	71	35	.	.	PUNCT
ijtc-367	72	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	72	2	modernization	modernization	NOUN
ijtc-367	72	3	of	of	ADP
ijtc-367	72	4	administration	administration	NOUN
ijtc-367	72	5	of	of	ADP
ijtc-367	72	6	parking	parking	NOUN
ijtc-367	72	7	tax	tax	NOUN
ijtc-367	72	8	collection	collection	NOUN
ijtc-367	72	9	with	with	ADP
ijtc-367	72	10	tapping	tapping	NOUN
ijtc-367	72	11	box	box	PROPN
ijtc-367	72	12	as	as	ADP
ijtc-367	72	13	a	a	DET
ijtc-367	72	14	supervision	supervision	NOUN
ijtc-367	72	15	and	and	CCONJ
ijtc-367	72	16	compliance	compliance	NOUN
ijtc-367	72	17	function	function	NOUN
ijtc-367	72	18	of	of	ADP
ijtc-367	72	19	regional	regional	ADJ
ijtc-367	72	20	taxpayers	taxpayer	NOUN
ijtc-367	72	21	in	in	ADP
ijtc-367	72	22	bekasi	bekasi	PROPN
ijtc-367	72	23	city	city	PROPN
ijtc-367	72	24	hidayati	hidayati	PROPN
ijtc-367	72	25	,	,	PUNCT
ijtc-367	72	26	andayani	andayani	ADJ
ijtc-367	72	27	,	,	PUNCT
ijtc-367	72	28	kumala	kumala	PROPN
ijtc-367	72	29	,	,	PUNCT
ijtc-367	72	30	subagiyo	subagiyo	PROPN
ijtc-367	72	31	,	,	PUNCT
ijtc-367	72	32	arimbhi	arimbhi	PROPN
ijtc-367	72	33	298	298	NUM
ijtc-367	73	1	|	|	ADV
ijtc-367	73	2	ilomata	ilomata	PROPN
ijtc-367	73	3	international	international	ADJ
ijtc-367	73	4	journal	journal	NOUN
ijtc-367	73	5	of	of	ADP
ijtc-367	73	6	tax	tax	PROPN
ijtc-367	73	7	&	&	CCONJ
ijtc-367	73	8	accounting	accounting	PROPN
ijtc-367	73	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	73	10	discussion	discussion	NOUN
ijtc-367	73	11	is	be	AUX
ijtc-367	73	12	the	the	DET
ijtc-367	73	13	most	most	ADV
ijtc-367	73	14	important	important	ADJ
ijtc-367	73	15	thing	thing	NOUN
ijtc-367	73	16	in	in	ADP
ijtc-367	73	17	a	a	DET
ijtc-367	73	18	study	study	NOUN
ijtc-367	73	19	.	.	PUNCT
ijtc-367	74	1	from	from	ADP
ijtc-367	74	2	the	the	DET
ijtc-367	74	3	results	result	NOUN
ijtc-367	74	4	obtained	obtain	VERB
ijtc-367	74	5	from	from	ADP
ijtc-367	74	6	the	the	DET
ijtc-367	74	7	research	research	NOUN
ijtc-367	74	8	,	,	PUNCT
ijtc-367	74	9	the	the	DET
ijtc-367	74	10	authors	author	NOUN
ijtc-367	74	11	describe	describe	VERB
ijtc-367	74	12	the	the	DET
ijtc-367	74	13	discussion	discussion	NOUN
ijtc-367	74	14	as	as	SCONJ
ijtc-367	74	15	follows	follow	VERB
ijtc-367	74	16	.	.	PUNCT
ijtc-367	75	1	1	1	X
ijtc-367	75	2	.	.	X
ijtc-367	75	3	the	the	DET
ijtc-367	75	4	supervision	supervision	NOUN
ijtc-367	75	5	of	of	ADP
ijtc-367	75	6	parking	parking	NOUN
ijtc-367	75	7	tax	tax	NOUN
ijtc-367	75	8	by	by	ADP
ijtc-367	75	9	using	use	VERB
ijtc-367	75	10	tapping	tap	VERB
ijtc-367	75	11	box	box	NOUN
ijtc-367	75	12	in	in	ADP
ijtc-367	75	13	the	the	DET
ijtc-367	75	14	effort	effort	NOUN
ijtc-367	75	15	of	of	ADP
ijtc-367	75	16	improving	improve	VERB
ijtc-367	75	17	local	local	ADJ
ijtc-367	75	18	tax	tax	NOUN
ijtc-367	75	19	in	in	ADP
ijtc-367	75	20	bekasi	bekasi	PROPN
ijtc-367	75	21	city	city	PROPN
ijtc-367	75	22	supervision	supervision	NOUN
ijtc-367	75	23	is	be	AUX
ijtc-367	75	24	the	the	DET
ijtc-367	75	25	process	process	NOUN
ijtc-367	75	26	of	of	ADP
ijtc-367	75	27	determining	determine	VERB
ijtc-367	75	28	performance	performance	NOUN
ijtc-367	75	29	measures	measure	NOUN
ijtc-367	75	30	and	and	CCONJ
ijtc-367	75	31	taking	take	VERB
ijtc-367	75	32	actions	action	NOUN
ijtc-367	75	33	that	that	PRON
ijtc-367	75	34	can	can	AUX
ijtc-367	75	35	support	support	VERB
ijtc-367	75	36	the	the	DET
ijtc-367	75	37	achievement	achievement	NOUN
ijtc-367	75	38	of	of	ADP
ijtc-367	75	39	the	the	DET
ijtc-367	75	40	expected	expect	VERB
ijtc-367	75	41	results	result	NOUN
ijtc-367	75	42	in	in	ADP
ijtc-367	75	43	accordance	accordance	NOUN
ijtc-367	75	44	with	with	ADP
ijtc-367	75	45	the	the	DET
ijtc-367	75	46	predetermined	predetermine	VERB
ijtc-367	75	47	performance	performance	NOUN
ijtc-367	75	48	.	.	PUNCT
ijtc-367	76	1	tax	tax	NOUN
ijtc-367	76	2	supervision	supervision	NOUN
ijtc-367	76	3	by	by	ADP
ijtc-367	76	4	using	use	VERB
ijtc-367	76	5	this	this	DET
ijtc-367	76	6	tapping	tapping	NOUN
ijtc-367	76	7	box	box	NOUN
ijtc-367	76	8	is	be	AUX
ijtc-367	76	9	regulated	regulate	VERB
ijtc-367	76	10	in	in	ADP
ijtc-367	76	11	bekasi	bekasi	PROPN
ijtc-367	76	12	city	city	PROPN
ijtc-367	76	13	mayor	mayor	NOUN
ijtc-367	76	14	regulation	regulation	NOUN
ijtc-367	76	15	number	number	NOUN
ijtc-367	76	16	132	132	NUM
ijtc-367	76	17	of	of	ADP
ijtc-367	76	18	2019	2019	NUM
ijtc-367	76	19	concerning	concern	VERB
ijtc-367	76	20	collection	collection	NOUN
ijtc-367	76	21	and	and	CCONJ
ijtc-367	76	22	management	management	NOUN
ijtc-367	76	23	of	of	ADP
ijtc-367	76	24	regional	regional	ADJ
ijtc-367	76	25	taxes	taxis	NOUN
ijtc-367	76	26	through	through	ADP
ijtc-367	76	27	online	online	ADJ
ijtc-367	76	28	system	system	NOUN
ijtc-367	76	29	transactions	transaction	NOUN
ijtc-367	76	30	.	.	PUNCT
ijtc-367	77	1	in	in	ADP
ijtc-367	77	2	this	this	DET
ijtc-367	77	3	theory	theory	NOUN
ijtc-367	77	4	,	,	PUNCT
ijtc-367	77	5	there	there	PRON
ijtc-367	77	6	are	be	VERB
ijtc-367	77	7	three	three	NUM
ijtc-367	77	8	indicators	indicator	NOUN
ijtc-367	77	9	that	that	PRON
ijtc-367	77	10	must	must	AUX
ijtc-367	77	11	be	be	AUX
ijtc-367	77	12	analyzed	analyze	VERB
ijtc-367	77	13	,	,	PUNCT
ijtc-367	77	14	namely	namely	ADV
ijtc-367	77	15	indicators	indicator	NOUN
ijtc-367	77	16	of	of	ADP
ijtc-367	77	17	increasing	increase	VERB
ijtc-367	77	18	discipline	discipline	NOUN
ijtc-367	77	19	,	,	PUNCT
ijtc-367	77	20	indicators	indicator	NOUN
ijtc-367	77	21	of	of	ADP
ijtc-367	77	22	achieving	achieve	VERB
ijtc-367	77	23	targets	target	NOUN
ijtc-367	77	24	for	for	ADP
ijtc-367	77	25	carrying	carry	VERB
ijtc-367	77	26	out	out	ADP
ijtc-367	77	27	tasks	task	NOUN
ijtc-367	77	28	,	,	PUNCT
ijtc-367	77	29	and	and	CCONJ
ijtc-367	77	30	indicators	indicator	NOUN
ijtc-367	77	31	of	of	ADP
ijtc-367	77	32	reducing	reduce	VERB
ijtc-367	77	33	leakage	leakage	NOUN
ijtc-367	77	34	.	.	PUNCT
ijtc-367	78	1	a	a	DET
ijtc-367	78	2	)	)	PUNCT
ijtc-367	78	3	improvement	improvement	NOUN
ijtc-367	78	4	of	of	ADP
ijtc-367	78	5	discipline	discipline	NOUN
ijtc-367	78	6	tax	tax	NOUN
ijtc-367	78	7	supervision	supervision	NOUN
ijtc-367	78	8	is	be	AUX
ijtc-367	78	9	important	important	ADJ
ijtc-367	78	10	to	to	PART
ijtc-367	78	11	improve	improve	VERB
ijtc-367	78	12	taxpayers	taxpayer	NOUN
ijtc-367	78	13	’	'	PUNCT
ijtc-367	78	14	discipline	discipline	NOUN
ijtc-367	78	15	in	in	ADP
ijtc-367	78	16	reporting	reporting	NOUN
ijtc-367	78	17	and	and	CCONJ
ijtc-367	78	18	paying	pay	VERB
ijtc-367	78	19	taxes	taxis	NOUN
ijtc-367	78	20	.	.	PUNCT
ijtc-367	79	1	by	by	ADP
ijtc-367	79	2	installing	instal	VERB
ijtc-367	79	3	this	this	DET
ijtc-367	79	4	tapping	tapping	NOUN
ijtc-367	79	5	box	box	NOUN
ijtc-367	79	6	,	,	PUNCT
ijtc-367	79	7	it	it	PRON
ijtc-367	79	8	is	be	AUX
ijtc-367	79	9	expected	expect	VERB
ijtc-367	79	10	to	to	PART
ijtc-367	79	11	increase	increase	VERB
ijtc-367	79	12	the	the	DET
ijtc-367	79	13	discipline	discipline	NOUN
ijtc-367	79	14	of	of	ADP
ijtc-367	79	15	parking	parking	NOUN
ijtc-367	79	16	taxpayers	taxpayer	NOUN
ijtc-367	79	17	in	in	ADP
ijtc-367	79	18	reporting	report	VERB
ijtc-367	79	19	turnover	turnover	NOUN
ijtc-367	79	20	and	and	CCONJ
ijtc-367	79	21	paying	pay	VERB
ijtc-367	79	22	taxes	taxis	NOUN
ijtc-367	79	23	.	.	PUNCT
ijtc-367	80	1	after	after	ADP
ijtc-367	80	2	the	the	DET
ijtc-367	80	3	installation	installation	NOUN
ijtc-367	80	4	of	of	ADP
ijtc-367	80	5	this	this	DET
ijtc-367	80	6	tapping	tapping	NOUN
ijtc-367	80	7	box	box	NOUN
ijtc-367	80	8	,	,	PUNCT
ijtc-367	80	9	every	every	DET
ijtc-367	80	10	1x24	1x24	NUM
ijtc-367	80	11	hours	hour	NOUN
ijtc-367	80	12	or	or	CCONJ
ijtc-367	80	13	every	every	DET
ijtc-367	80	14	12.00	12.00	NUM
ijtc-367	80	15	a.m.	a.m.	NOUN
ijtc-367	80	16	,	,	PUNCT
ijtc-367	80	17	the	the	DET
ijtc-367	80	18	taxpayers	taxpayer	NOUN
ijtc-367	80	19	are	be	AUX
ijtc-367	80	20	required	require	VERB
ijtc-367	80	21	to	to	PART
ijtc-367	80	22	send	send	VERB
ijtc-367	80	23	and	and	CCONJ
ijtc-367	80	24	report	report	VERB
ijtc-367	80	25	transaction	transaction	NOUN
ijtc-367	80	26	data	datum	NOUN
ijtc-367	80	27	originating	originate	VERB
ijtc-367	80	28	from	from	ADP
ijtc-367	80	29	the	the	DET
ijtc-367	80	30	tapping	tap	VERB
ijtc-367	80	31	box	box	NOUN
ijtc-367	80	32	to	to	ADP
ijtc-367	80	33	the	the	DET
ijtc-367	80	34	regional	regional	ADJ
ijtc-367	80	35	revenue	revenue	NOUN
ijtc-367	80	36	agency	agency	NOUN
ijtc-367	80	37	using	use	VERB
ijtc-367	80	38	the	the	DET
ijtc-367	80	39	global	global	ADJ
ijtc-367	80	40	system	system	NOUN
ijtc-367	80	41	for	for	ADP
ijtc-367	80	42	mobile	mobile	ADJ
ijtc-367	80	43	(	(	PUNCT
ijtc-367	80	44	gsm	gsm	NOUN
ijtc-367	80	45	)	)	PUNCT
ijtc-367	80	46	network	network	NOUN
ijtc-367	80	47	.	.	PUNCT
ijtc-367	81	1	then	then	ADV
ijtc-367	81	2	,	,	PUNCT
ijtc-367	81	3	from	from	ADP
ijtc-367	81	4	the	the	DET
ijtc-367	81	5	data	datum	NOUN
ijtc-367	81	6	sent	send	VERB
ijtc-367	81	7	by	by	ADP
ijtc-367	81	8	the	the	DET
ijtc-367	81	9	taxpayer	taxpayer	NOUN
ijtc-367	81	10	,	,	PUNCT
ijtc-367	81	11	it	it	PRON
ijtc-367	81	12	will	will	AUX
ijtc-367	81	13	be	be	AUX
ijtc-367	81	14	represented	represent	VERB
ijtc-367	81	15	in	in	ADP
ijtc-367	81	16	the	the	DET
ijtc-367	81	17	form	form	NOUN
ijtc-367	81	18	of	of	ADP
ijtc-367	81	19	a	a	DET
ijtc-367	81	20	dashboard	dashboard	NOUN
ijtc-367	81	21	interface	interface	NOUN
ijtc-367	81	22	and	and	CCONJ
ijtc-367	81	23	the	the	DET
ijtc-367	81	24	bapenda	bapenda	PROPN
ijtc-367	81	25	tax	tax	NOUN
ijtc-367	81	26	office	office	NOUN
ijtc-367	81	27	can	can	AUX
ijtc-367	81	28	monitor	monitor	VERB
ijtc-367	81	29	whether	whether	SCONJ
ijtc-367	81	30	the	the	DET
ijtc-367	81	31	tax	tax	NOUN
ijtc-367	81	32	paid	pay	VERB
ijtc-367	81	33	by	by	ADP
ijtc-367	81	34	the	the	DET
ijtc-367	81	35	taxpayer	taxpayer	NOUN
ijtc-367	81	36	is	be	AUX
ijtc-367	81	37	correct	correct	ADJ
ijtc-367	81	38	or	or	CCONJ
ijtc-367	81	39	not	not	PART
ijtc-367	81	40	.	.	PUNCT
ijtc-367	82	1	the	the	DET
ijtc-367	82	2	following	follow	VERB
ijtc-367	82	3	is	be	AUX
ijtc-367	82	4	the	the	DET
ijtc-367	82	5	data	datum	NOUN
ijtc-367	82	6	on	on	ADP
ijtc-367	82	7	the	the	DET
ijtc-367	82	8	number	number	NOUN
ijtc-367	82	9	of	of	ADP
ijtc-367	82	10	parking	parking	NOUN
ijtc-367	82	11	tax	tax	NOUN
ijtc-367	82	12	payers	payer	NOUN
ijtc-367	82	13	who	who	PRON
ijtc-367	82	14	reported	report	VERB
ijtc-367	82	15	and	and	CCONJ
ijtc-367	82	16	paid	pay	VERB
ijtc-367	82	17	both	both	PRON
ijtc-367	82	18	‘	'	PUNCT
ijtc-367	82	19	on	on	ADP
ijtc-367	82	20	time	time	NOUN
ijtc-367	82	21	’	'	PUNCT
ijtc-367	82	22	and	and	CCONJ
ijtc-367	82	23	‘	'	PUNCT
ijtc-367	82	24	not	not	PART
ijtc-367	82	25	on	on	ADP
ijtc-367	82	26	time	time	NOUN
ijtc-367	82	27	’	'	PUNCT
ijtc-367	82	28	in	in	ADP
ijtc-367	82	29	2019	2019	NUM
ijtc-367	82	30	.	.	PUNCT
ijtc-367	83	1	table	table	NOUN
ijtc-367	83	2	1	1	NUM
ijtc-367	83	3	.	.	PUNCT
ijtc-367	83	4	number	number	NOUN
ijtc-367	83	5	of	of	ADP
ijtc-367	83	6	parking	parking	NOUN
ijtc-367	83	7	taxpayers	taxpayer	NOUN
ijtc-367	83	8	who	who	PRON
ijtc-367	83	9	reported	report	VERB
ijtc-367	83	10	and	and	CCONJ
ijtc-367	83	11	payed	pay	VERB
ijtc-367	83	12	‘	'	PUNCT
ijtc-367	83	13	on	on	ADP
ijtc-367	83	14	time	time	NOUN
ijtc-367	83	15	’	'	PUNCT
ijtc-367	83	16	and	and	CCONJ
ijtc-367	83	17	‘	'	PUNCT
ijtc-367	83	18	not	not	PART
ijtc-367	83	19	on	on	ADP
ijtc-367	83	20	time	time	NOUN
ijtc-367	83	21	’	'	PUNCT
ijtc-367	83	22	in	in	ADP
ijtc-367	83	23	2019	2019	NUM
ijtc-367	83	24	information	information	NOUN
ijtc-367	83	25	number	number	NOUN
ijtc-367	83	26	of	of	ADP
ijtc-367	83	27	taxpayers	taxpayer	NOUN
ijtc-367	83	28	on	on	ADP
ijtc-367	83	29	time	time	NOUN
ijtc-367	83	30	2913	2913	NUM
ijtc-367	83	31	not	not	PART
ijtc-367	83	32	on	on	ADP
ijtc-367	83	33	time	time	NOUN
ijtc-367	83	34	147	147	NUM
ijtc-367	83	35	source	source	NOUN
ijtc-367	83	36	:	:	PUNCT
ijtc-367	83	37	bekasi	bekasi	PROPN
ijtc-367	83	38	city	city	PROPN
ijtc-367	83	39	regional	regional	PROPN
ijtc-367	83	40	revenue	revenue	NOUN
ijtc-367	83	41	agency	agency	NOUN
ijtc-367	83	42	based	base	VERB
ijtc-367	83	43	on	on	ADP
ijtc-367	83	44	the	the	DET
ijtc-367	83	45	table	table	NOUN
ijtc-367	83	46	above	above	ADV
ijtc-367	83	47	,	,	PUNCT
ijtc-367	83	48	it	it	PRON
ijtc-367	83	49	can	can	AUX
ijtc-367	83	50	be	be	AUX
ijtc-367	83	51	seen	see	VERB
ijtc-367	83	52	that	that	SCONJ
ijtc-367	83	53	there	there	PRON
ijtc-367	83	54	are	be	VERB
ijtc-367	83	55	2,913	2,913	NUM
ijtc-367	83	56	taxpayers	taxpayer	NOUN
ijtc-367	83	57	who	who	PRON
ijtc-367	83	58	report	report	VERB
ijtc-367	83	59	and	and	CCONJ
ijtc-367	83	60	paid	pay	VERB
ijtc-367	83	61	taxes	taxis	NOUN
ijtc-367	83	62	on	on	ADP
ijtc-367	83	63	time	time	NOUN
ijtc-367	83	64	,	,	PUNCT
ijtc-367	83	65	while	while	SCONJ
ijtc-367	83	66	those	those	PRON
ijtc-367	83	67	who	who	PRON
ijtc-367	83	68	were	be	AUX
ijtc-367	83	69	not	not	PART
ijtc-367	83	70	on	on	ADP
ijtc-367	83	71	time	time	NOUN
ijtc-367	83	72	in	in	ADP
ijtc-367	83	73	reporting	reporting	NOUN
ijtc-367	83	74	and	and	CCONJ
ijtc-367	83	75	paying	pay	VERB
ijtc-367	83	76	taxes	taxis	NOUN
ijtc-367	83	77	were	be	AUX
ijtc-367	83	78	147	147	NUM
ijtc-367	83	79	taxpayers	taxpayer	NOUN
ijtc-367	83	80	.	.	PUNCT
ijtc-367	84	1	from	from	ADP
ijtc-367	84	2	these	these	DET
ijtc-367	84	3	data	datum	NOUN
ijtc-367	84	4	,	,	PUNCT
ijtc-367	84	5	it	it	PRON
ijtc-367	84	6	can	can	AUX
ijtc-367	84	7	be	be	AUX
ijtc-367	84	8	concluded	conclude	VERB
ijtc-367	84	9	that	that	SCONJ
ijtc-367	84	10	the	the	DET
ijtc-367	84	11	level	level	NOUN
ijtc-367	84	12	of	of	ADP
ijtc-367	84	13	discipline	discipline	NOUN
ijtc-367	84	14	of	of	ADP
ijtc-367	84	15	taxpayers	taxpayer	NOUN
ijtc-367	84	16	was	be	AUX
ijtc-367	84	17	quite	quite	ADV
ijtc-367	84	18	good	good	ADJ
ijtc-367	84	19	and	and	CCONJ
ijtc-367	84	20	only	only	ADV
ijtc-367	84	21	4.8	4.8	NUM
ijtc-367	84	22	%	%	NOUN
ijtc-367	84	23	left	leave	VERB
ijtc-367	84	24	who	who	PRON
ijtc-367	84	25	have	have	AUX
ijtc-367	84	26	not	not	PART
ijtc-367	84	27	been	be	AUX
ijtc-367	84	28	disciplined	discipline	VERB
ijtc-367	84	29	in	in	ADP
ijtc-367	84	30	reporting	report	VERB
ijtc-367	84	31	and	and	CCONJ
ijtc-367	84	32	paying	pay	VERB
ijtc-367	84	33	their	their	PRON
ijtc-367	84	34	taxes	taxis	NOUN
ijtc-367	84	35	.	.	PUNCT
ijtc-367	85	1	b	b	X
ijtc-367	85	2	)	)	PUNCT
ijtc-367	85	3	less	less	ADJ
ijtc-367	85	4	leakage	leakage	NOUN
ijtc-367	85	5	in	in	ADP
ijtc-367	85	6	reporting	reporting	NOUN
ijtc-367	85	7	and	and	CCONJ
ijtc-367	85	8	paying	pay	VERB
ijtc-367	85	9	parking	parking	NOUN
ijtc-367	85	10	taxes	taxis	NOUN
ijtc-367	85	11	,	,	PUNCT
ijtc-367	85	12	there	there	PRON
ijtc-367	85	13	were	be	VERB
ijtc-367	85	14	still	still	ADV
ijtc-367	85	15	some	some	DET
ijtc-367	85	16	taxpayers	taxpayer	NOUN
ijtc-367	85	17	who	who	PRON
ijtc-367	85	18	did	do	AUX
ijtc-367	85	19	not	not	PART
ijtc-367	85	20	pay	pay	VERB
ijtc-367	85	21	taxes	taxis	NOUN
ijtc-367	85	22	owed	owe	VERB
ijtc-367	85	23	as	as	SCONJ
ijtc-367	85	24	they	they	PRON
ijtc-367	85	25	should	should	AUX
ijtc-367	85	26	,	,	PUNCT
ijtc-367	85	27	were	be	AUX
ijtc-367	85	28	late	late	ADJ
ijtc-367	85	29	in	in	ADP
ijtc-367	85	30	paying	pay	VERB
ijtc-367	85	31	taxes	taxis	NOUN
ijtc-367	85	32	,	,	PUNCT
ijtc-367	85	33	and	and	CCONJ
ijtc-367	85	34	manipulated	manipulate	VERB
ijtc-367	85	35	the	the	DET
ijtc-367	85	36	turnover	turnover	NOUN
ijtc-367	85	37	received	receive	VERB
ijtc-367	85	38	,	,	PUNCT
ijtc-367	85	39	causing	cause	VERB
ijtc-367	85	40	tax	tax	NOUN
ijtc-367	85	41	leakage	leakage	NOUN
ijtc-367	85	42	.	.	PUNCT
ijtc-367	86	1	this	this	PRON
ijtc-367	86	2	is	be	AUX
ijtc-367	86	3	due	due	ADJ
ijtc-367	86	4	to	to	ADP
ijtc-367	86	5	the	the	DET
ijtc-367	86	6	lack	lack	NOUN
ijtc-367	86	7	of	of	ADP
ijtc-367	86	8	supervision	supervision	NOUN
ijtc-367	86	9	of	of	ADP
ijtc-367	86	10	the	the	DET
ijtc-367	86	11	performance	performance	NOUN
ijtc-367	86	12	of	of	ADP
ijtc-367	86	13	tax	tax	NOUN
ijtc-367	86	14	collection	collection	NOUN
ijtc-367	86	15	.	.	PUNCT
ijtc-367	87	1	the	the	DET
ijtc-367	87	2	purpose	purpose	NOUN
ijtc-367	87	3	of	of	ADP
ijtc-367	87	4	installing	instal	VERB
ijtc-367	87	5	an	an	DET
ijtc-367	87	6	online	online	ADJ
ijtc-367	87	7	system	system	NOUN
ijtc-367	87	8	in	in	ADP
ijtc-367	87	9	the	the	DET
ijtc-367	87	10	form	form	NOUN
ijtc-367	87	11	of	of	ADP
ijtc-367	87	12	a	a	DET
ijtc-367	87	13	tapping	tap	VERB
ijtc-367	87	14	box	box	NOUN
ijtc-367	87	15	is	be	AUX
ijtc-367	87	16	to	to	PART
ijtc-367	87	17	prevent	prevent	VERB
ijtc-367	87	18	fraud	fraud	NOUN
ijtc-367	87	19	,	,	PUNCT
ijtc-367	87	20	so	so	SCONJ
ijtc-367	87	21	that	that	SCONJ
ijtc-367	87	22	local	local	ADJ
ijtc-367	87	23	tax	tax	NOUN
ijtc-367	87	24	revenues	revenue	NOUN
ijtc-367	87	25	are	be	AUX
ijtc-367	87	26	maximized	maximize	VERB
ijtc-367	87	27	.	.	PUNCT
ijtc-367	88	1	this	this	DET
ijtc-367	88	2	tool	tool	NOUN
ijtc-367	88	3	is	be	AUX
ijtc-367	88	4	functioned	function	VERB
ijtc-367	88	5	to	to	PART
ijtc-367	88	6	record	record	VERB
ijtc-367	88	7	all	all	DET
ijtc-367	88	8	taxpayer	taxpayer	NOUN
ijtc-367	88	9	transactions	transaction	NOUN
ijtc-367	88	10	.	.	PUNCT
ijtc-367	89	1	thus	thus	ADV
ijtc-367	89	2	,	,	PUNCT
ijtc-367	89	3	it	it	PRON
ijtc-367	89	4	was	be	AUX
ijtc-367	89	5	expected	expect	VERB
ijtc-367	89	6	to	to	PART
ijtc-367	89	7	avoid	avoid	VERB
ijtc-367	89	8	fictitious	fictitious	ADJ
ijtc-367	89	9	internal	internal	ADJ
ijtc-367	89	10	reports	report	NOUN
ijtc-367	89	11	,	,	PUNCT
ijtc-367	89	12	because	because	SCONJ
ijtc-367	89	13	from	from	ADP
ijtc-367	89	14	this	this	DET
ijtc-367	89	15	tapping	tapping	NOUN
ijtc-367	89	16	box	box	NOUN
ijtc-367	89	17	,	,	PUNCT
ijtc-367	89	18	the	the	DET
ijtc-367	89	19	real	real	ADJ
ijtc-367	89	20	income	income	NOUN
ijtc-367	89	21	can	can	AUX
ijtc-367	89	22	be	be	AUX
ijtc-367	89	23	known	know	VERB
ijtc-367	89	24	.	.	PUNCT
ijtc-367	90	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	90	2	modernization	modernization	NOUN
ijtc-367	90	3	of	of	ADP
ijtc-367	90	4	administration	administration	NOUN
ijtc-367	90	5	of	of	ADP
ijtc-367	90	6	parking	parking	NOUN
ijtc-367	90	7	tax	tax	NOUN
ijtc-367	90	8	collection	collection	NOUN
ijtc-367	90	9	with	with	ADP
ijtc-367	90	10	tapping	tapping	NOUN
ijtc-367	90	11	box	box	PROPN
ijtc-367	90	12	as	as	ADP
ijtc-367	90	13	a	a	DET
ijtc-367	90	14	supervision	supervision	NOUN
ijtc-367	90	15	and	and	CCONJ
ijtc-367	90	16	compliance	compliance	NOUN
ijtc-367	90	17	function	function	NOUN
ijtc-367	90	18	of	of	ADP
ijtc-367	90	19	regional	regional	ADJ
ijtc-367	90	20	taxpayers	taxpayer	NOUN
ijtc-367	90	21	in	in	ADP
ijtc-367	90	22	bekasi	bekasi	PROPN
ijtc-367	90	23	city	city	PROPN
ijtc-367	90	24	hidayati	hidayati	PROPN
ijtc-367	90	25	,	,	PUNCT
ijtc-367	90	26	andayani	andayani	ADJ
ijtc-367	90	27	,	,	PUNCT
ijtc-367	90	28	kumala	kumala	PROPN
ijtc-367	90	29	,	,	PUNCT
ijtc-367	90	30	subagiyo	subagiyo	PROPN
ijtc-367	90	31	,	,	PUNCT
ijtc-367	90	32	arimbhi	arimbhi	PROPN
ijtc-367	90	33	299	299	NUM
ijtc-367	90	34	|	|	ADV
ijtc-367	90	35	ilomata	ilomata	PROPN
ijtc-367	90	36	international	international	ADJ
ijtc-367	90	37	journal	journal	NOUN
ijtc-367	90	38	of	of	ADP
ijtc-367	90	39	tax	tax	PROPN
ijtc-367	90	40	&	&	CCONJ
ijtc-367	90	41	accounting	accounting	PROPN
ijtc-367	90	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	90	43	bapenda	bapenda	PROPN
ijtc-367	90	44	's	's	PART
ijtc-367	90	45	tapping	tap	VERB
ijtc-367	90	46	box	box	NOUN
ijtc-367	90	47	taxpayers	taxpayer	NOUN
ijtc-367	90	48	of	of	ADP
ijtc-367	90	49	parking	parking	NOUN
ijtc-367	90	50	bapenda	bapenda	PROPN
ijtc-367	90	51	self	self	NOUN
ijtc-367	90	52	assesment	assesment	NOUN
ijtc-367	90	53	system	system	NOUN
ijtc-367	90	54	regional	regional	ADJ
ijtc-367	90	55	treasury	treasury	NOUN
ijtc-367	90	56	figure	figure	NOUN
ijtc-367	90	57	1	1	NUM
ijtc-367	90	58	.	.	PUNCT
ijtc-367	90	59	flow	flow	NOUN
ijtc-367	90	60	of	of	ADP
ijtc-367	90	61	parking	parking	NOUN
ijtc-367	90	62	tax	tax	NOUN
ijtc-367	90	63	collection	collection	NOUN
ijtc-367	90	64	by	by	ADP
ijtc-367	90	65	using	use	VERB
ijtc-367	90	66	tapping	tap	VERB
ijtc-367	90	67	box	box	PROPN
ijtc-367	90	68	source	source	NOUN
ijtc-367	90	69	:	:	PUNCT
ijtc-367	90	70	the	the	DET
ijtc-367	90	71	results	result	NOUN
ijtc-367	90	72	of	of	ADP
ijtc-367	90	73	the	the	DET
ijtc-367	90	74	researcher	researcher	NOUN
ijtc-367	90	75	's	's	PART
ijtc-367	90	76	interview	interview	NOUN
ijtc-367	90	77	with	with	ADP
ijtc-367	90	78	the	the	DET
ijtc-367	90	79	supervision	supervision	NOUN
ijtc-367	90	80	section	section	NOUN
ijtc-367	90	81	of	of	ADP
ijtc-367	90	82	the	the	DET
ijtc-367	90	83	bekasi	bekasi	PROPN
ijtc-367	90	84	city	city	PROPN
ijtc-367	90	85	regional	regional	PROPN
ijtc-367	90	86	revenue	revenue	NOUN
ijtc-367	90	87	agency	agency	NOUN
ijtc-367	90	88	the	the	DET
ijtc-367	90	89	regional	regional	PROPN
ijtc-367	90	90	revenue	revenue	NOUN
ijtc-367	90	91	agency	agency	NOUN
ijtc-367	90	92	cooperates	cooperate	VERB
ijtc-367	90	93	with	with	ADP
ijtc-367	90	94	bjb	bjb	PROPN
ijtc-367	90	95	bank	bank	PROPN
ijtc-367	90	96	in	in	ADP
ijtc-367	90	97	the	the	DET
ijtc-367	90	98	installation	installation	NOUN
ijtc-367	90	99	of	of	ADP
ijtc-367	90	100	the	the	DET
ijtc-367	90	101	tapping	tap	VERB
ijtc-367	90	102	box	box	NOUN
ijtc-367	90	103	system	system	NOUN
ijtc-367	90	104	at	at	ADP
ijtc-367	90	105	the	the	DET
ijtc-367	90	106	parking	parking	NOUN
ijtc-367	90	107	tax	tax	NOUN
ijtc-367	90	108	payer	payer	NOUN
ijtc-367	90	109	's	's	PART
ijtc-367	90	110	place	place	NOUN
ijtc-367	90	111	of	of	ADP
ijtc-367	90	112	business	business	NOUN
ijtc-367	90	113	.	.	PUNCT
ijtc-367	91	1	previously	previously	ADV
ijtc-367	91	2	,	,	PUNCT
ijtc-367	91	3	parking	parking	NOUN
ijtc-367	91	4	taxpayers	taxpayer	NOUN
ijtc-367	91	5	had	have	AUX
ijtc-367	91	6	received	receive	VERB
ijtc-367	91	7	a	a	DET
ijtc-367	91	8	circular	circular	ADJ
ijtc-367	91	9	letter	letter	NOUN
ijtc-367	91	10	from	from	ADP
ijtc-367	91	11	bapenda	bapenda	PROPN
ijtc-367	91	12	for	for	ADP
ijtc-367	91	13	the	the	DET
ijtc-367	91	14	installation	installation	NOUN
ijtc-367	91	15	of	of	ADP
ijtc-367	91	16	the	the	DET
ijtc-367	91	17	tapping	tapping	NOUN
ijtc-367	91	18	box	box	NOUN
ijtc-367	91	19	.	.	PUNCT
ijtc-367	92	1	after	after	ADP
ijtc-367	92	2	the	the	DET
ijtc-367	92	3	installation	installation	NOUN
ijtc-367	92	4	of	of	ADP
ijtc-367	92	5	the	the	DET
ijtc-367	92	6	tool	tool	NOUN
ijtc-367	92	7	,	,	PUNCT
ijtc-367	92	8	all	all	DET
ijtc-367	92	9	transactions	transaction	NOUN
ijtc-367	92	10	for	for	ADP
ijtc-367	92	11	parking	parking	NOUN
ijtc-367	92	12	taxpayers	taxpayer	NOUN
ijtc-367	92	13	will	will	AUX
ijtc-367	92	14	be	be	AUX
ijtc-367	92	15	recorded	record	VERB
ijtc-367	92	16	by	by	ADP
ijtc-367	92	17	the	the	DET
ijtc-367	92	18	tapping	tap	VERB
ijtc-367	92	19	box	box	NOUN
ijtc-367	92	20	machine	machine	NOUN
ijtc-367	92	21	and	and	CCONJ
ijtc-367	92	22	every	every	DET
ijtc-367	92	23	1x24	1x24	NUM
ijtc-367	92	24	hours	hour	NOUN
ijtc-367	92	25	the	the	DET
ijtc-367	92	26	taxpayer	taxpayer	NOUN
ijtc-367	92	27	must	must	AUX
ijtc-367	92	28	send	send	VERB
ijtc-367	92	29	or	or	CCONJ
ijtc-367	92	30	report	report	VERB
ijtc-367	92	31	the	the	DET
ijtc-367	92	32	data	datum	NOUN
ijtc-367	92	33	recorded	record	VERB
ijtc-367	92	34	by	by	ADP
ijtc-367	92	35	the	the	DET
ijtc-367	92	36	tapping	tap	VERB
ijtc-367	92	37	box	box	NOUN
ijtc-367	92	38	to	to	ADP
ijtc-367	92	39	the	the	DET
ijtc-367	92	40	regional	regional	ADJ
ijtc-367	92	41	revenue	revenue	NOUN
ijtc-367	92	42	agency	agency	NOUN
ijtc-367	92	43	using	use	VERB
ijtc-367	92	44	the	the	DET
ijtc-367	92	45	gsm	gsm	NOUN
ijtc-367	92	46	network	network	NOUN
ijtc-367	92	47	.	.	PUNCT
ijtc-367	93	1	every	every	DET
ijtc-367	93	2	month	month	NOUN
ijtc-367	93	3	,	,	PUNCT
ijtc-367	93	4	the	the	DET
ijtc-367	93	5	taxpayer	taxpayer	NOUN
ijtc-367	93	6	pays	pay	VERB
ijtc-367	93	7	parking	parking	NOUN
ijtc-367	93	8	tax	tax	NOUN
ijtc-367	93	9	in	in	ADP
ijtc-367	93	10	accordance	accordance	NOUN
ijtc-367	93	11	with	with	ADP
ijtc-367	93	12	the	the	DET
ijtc-367	93	13	existing	exist	VERB
ijtc-367	93	14	rates	rate	NOUN
ijtc-367	93	15	in	in	ADP
ijtc-367	93	16	the	the	DET
ijtc-367	93	17	bekasi	bekasi	PROPN
ijtc-367	93	18	regional	regional	ADJ
ijtc-367	93	19	regulation	regulation	NOUN
ijtc-367	93	20	number	number	NOUN
ijtc-367	93	21	03	03	NUM
ijtc-367	93	22	of	of	ADP
ijtc-367	93	23	2010	2010	NUM
ijtc-367	93	24	by	by	ADP
ijtc-367	93	25	means	mean	NOUN
ijtc-367	93	26	of	of	ADP
ijtc-367	93	27	a	a	DET
ijtc-367	93	28	self	self	NOUN
ijtc-367	93	29	-	-	PUNCT
ijtc-367	93	30	assessment	assessment	NOUN
ijtc-367	93	31	system	system	NOUN
ijtc-367	93	32	.	.	PUNCT
ijtc-367	94	1	here	here	ADV
ijtc-367	94	2	,	,	PUNCT
ijtc-367	94	3	the	the	DET
ijtc-367	94	4	tapping	tapping	NOUN
ijtc-367	94	5	box	box	NOUN
ijtc-367	94	6	is	be	AUX
ijtc-367	94	7	not	not	PART
ijtc-367	94	8	a	a	DET
ijtc-367	94	9	tax	tax	NOUN
ijtc-367	94	10	determination	determination	NOUN
ijtc-367	94	11	tool	tool	NOUN
ijtc-367	94	12	,	,	PUNCT
ijtc-367	94	13	but	but	CCONJ
ijtc-367	94	14	a	a	DET
ijtc-367	94	15	tool	tool	NOUN
ijtc-367	94	16	to	to	PART
ijtc-367	94	17	monitor	monitor	VERB
ijtc-367	94	18	how	how	SCONJ
ijtc-367	94	19	far	far	ADJ
ijtc-367	94	20	transactions	transaction	NOUN
ijtc-367	94	21	are	be	AUX
ijtc-367	94	22	made	make	VERB
ijtc-367	94	23	by	by	ADP
ijtc-367	94	24	parking	parking	NOUN
ijtc-367	94	25	taxpayers	taxpayer	NOUN
ijtc-367	94	26	.	.	PUNCT
ijtc-367	95	1	from	from	ADP
ijtc-367	95	2	here	here	ADV
ijtc-367	95	3	,	,	PUNCT
ijtc-367	95	4	the	the	DET
ijtc-367	95	5	bekasi	bekasi	PROPN
ijtc-367	95	6	city	city	PROPN
ijtc-367	95	7	regional	regional	PROPN
ijtc-367	95	8	revenue	revenue	NOUN
ijtc-367	95	9	agency	agency	NOUN
ijtc-367	95	10	can	can	AUX
ijtc-367	95	11	check	check	VERB
ijtc-367	95	12	whether	whether	SCONJ
ijtc-367	95	13	the	the	DET
ijtc-367	95	14	amount	amount	NOUN
ijtc-367	95	15	of	of	ADP
ijtc-367	95	16	tax	tax	NOUN
ijtc-367	95	17	paid	pay	VERB
ijtc-367	95	18	by	by	ADP
ijtc-367	95	19	the	the	DET
ijtc-367	95	20	taxpayer	taxpayer	NOUN
ijtc-367	95	21	is	be	AUX
ijtc-367	95	22	appropriate	appropriate	ADJ
ijtc-367	95	23	or	or	CCONJ
ijtc-367	95	24	not	not	PART
ijtc-367	95	25	.	.	PUNCT
ijtc-367	96	1	if	if	SCONJ
ijtc-367	96	2	the	the	DET
ijtc-367	96	3	taxpayers	taxpayer	NOUN
ijtc-367	96	4	intentionally	intentionally	ADV
ijtc-367	96	5	misuse	misuse	VERB
ijtc-367	96	6	the	the	DET
ijtc-367	96	7	tapping	tapping	NOUN
ijtc-367	96	8	box	box	NOUN
ijtc-367	96	9	,	,	PUNCT
ijtc-367	96	10	they	they	PRON
ijtc-367	96	11	will	will	AUX
ijtc-367	96	12	receive	receive	VERB
ijtc-367	96	13	an	an	DET
ijtc-367	96	14	appeal	appeal	NOUN
ijtc-367	96	15	and	and	CCONJ
ijtc-367	96	16	sanctions	sanction	NOUN
ijtc-367	96	17	.	.	PUNCT
ijtc-367	97	1	based	base	VERB
ijtc-367	97	2	on	on	ADP
ijtc-367	97	3	the	the	DET
ijtc-367	97	4	tapping	tap	VERB
ijtc-367	97	5	box	box	NOUN
ijtc-367	97	6	flow	flow	NOUN
ijtc-367	97	7	above	above	ADV
ijtc-367	97	8	,	,	PUNCT
ijtc-367	97	9	it	it	PRON
ijtc-367	97	10	is	be	AUX
ijtc-367	97	11	certain	certain	ADJ
ijtc-367	97	12	that	that	SCONJ
ijtc-367	97	13	there	there	PRON
ijtc-367	97	14	will	will	AUX
ijtc-367	97	15	be	be	AUX
ijtc-367	97	16	no	no	DET
ijtc-367	97	17	tax	tax	NOUN
ijtc-367	97	18	leakage	leakage	NOUN
ijtc-367	97	19	until	until	SCONJ
ijtc-367	97	20	the	the	DET
ijtc-367	97	21	money	money	NOUN
ijtc-367	97	22	enters	enter	VERB
ijtc-367	97	23	the	the	DET
ijtc-367	97	24	regional	regional	ADJ
ijtc-367	97	25	treasury	treasury	NOUN
ijtc-367	97	26	.	.	PUNCT
ijtc-367	98	1	thus	thus	ADV
ijtc-367	98	2	,	,	PUNCT
ijtc-367	98	3	through	through	ADP
ijtc-367	98	4	the	the	DET
ijtc-367	98	5	tapping	tap	VERB
ijtc-367	98	6	box	box	NOUN
ijtc-367	98	7	system	system	NOUN
ijtc-367	98	8	,	,	PUNCT
ijtc-367	98	9	it	it	PRON
ijtc-367	98	10	is	be	AUX
ijtc-367	98	11	expected	expect	VERB
ijtc-367	98	12	to	to	PART
ijtc-367	98	13	be	be	AUX
ijtc-367	98	14	able	able	ADJ
ijtc-367	98	15	to	to	PART
ijtc-367	98	16	increase	increase	VERB
ijtc-367	98	17	the	the	DET
ijtc-367	98	18	income	income	NOUN
ijtc-367	98	19	of	of	ADP
ijtc-367	98	20	the	the	DET
ijtc-367	98	21	city	city	NOUN
ijtc-367	98	22	of	of	ADP
ijtc-367	98	23	bekasi	bekasi	PROPN
ijtc-367	98	24	.	.	PUNCT
ijtc-367	99	1	regarding	regard	VERB
ijtc-367	99	2	the	the	DET
ijtc-367	99	3	income	income	NOUN
ijtc-367	99	4	after	after	ADP
ijtc-367	99	5	the	the	DET
ijtc-367	99	6	installation	installation	NOUN
ijtc-367	99	7	of	of	ADP
ijtc-367	99	8	the	the	DET
ijtc-367	99	9	tapping	tapping	NOUN
ijtc-367	99	10	box	box	NOUN
ijtc-367	99	11	,	,	PUNCT
ijtc-367	99	12	based	base	VERB
ijtc-367	99	13	on	on	ADP
ijtc-367	99	14	table	table	NOUN
ijtc-367	99	15	2	2	NUM
ijtc-367	99	16	regarding	regard	VERB
ijtc-367	99	17	the	the	DET
ijtc-367	99	18	target	target	NOUN
ijtc-367	99	19	and	and	CCONJ
ijtc-367	99	20	realization	realization	NOUN
ijtc-367	99	21	of	of	ADP
ijtc-367	99	22	parking	parking	NOUN
ijtc-367	99	23	tax	tax	NOUN
ijtc-367	99	24	revenue	revenue	NOUN
ijtc-367	99	25	,	,	PUNCT
ijtc-367	99	26	it	it	PRON
ijtc-367	99	27	can	can	AUX
ijtc-367	99	28	be	be	AUX
ijtc-367	99	29	seen	see	VERB
ijtc-367	99	30	that	that	SCONJ
ijtc-367	99	31	the	the	DET
ijtc-367	99	32	realization	realization	NOUN
ijtc-367	99	33	of	of	ADP
ijtc-367	99	34	parking	parking	NOUN
ijtc-367	99	35	tax	tax	NOUN
ijtc-367	99	36	receipts	receipt	NOUN
ijtc-367	99	37	after	after	ADP
ijtc-367	99	38	the	the	DET
ijtc-367	99	39	installation	installation	NOUN
ijtc-367	99	40	of	of	ADP
ijtc-367	99	41	the	the	DET
ijtc-367	99	42	tapping	tapping	NOUN
ijtc-367	99	43	box	box	NOUN
ijtc-367	99	44	has	have	AUX
ijtc-367	99	45	increased	increase	VERB
ijtc-367	99	46	to	to	ADP
ijtc-367	99	47	rp	rp	NOUN
ijtc-367	99	48	10.740.424.485	10.740.424.485	NUM
ijtc-367	99	49	.	.	PUNCT
ijtc-367	100	1	if	if	SCONJ
ijtc-367	100	2	the	the	DET
ijtc-367	100	3	installation	installation	NOUN
ijtc-367	100	4	of	of	ADP
ijtc-367	100	5	this	this	DET
ijtc-367	100	6	tapping	tapping	NOUN
ijtc-367	100	7	box	box	NOUN
ijtc-367	100	8	is	be	AUX
ijtc-367	100	9	further	far	ADV
ijtc-367	100	10	maximized	maximize	VERB
ijtc-367	100	11	,	,	PUNCT
ijtc-367	100	12	the	the	DET
ijtc-367	100	13	increase	increase	NOUN
ijtc-367	100	14	in	in	ADP
ijtc-367	100	15	parking	parking	NOUN
ijtc-367	100	16	tax	tax	NOUN
ijtc-367	100	17	revenue	revenue	NOUN
ijtc-367	100	18	will	will	AUX
ijtc-367	100	19	be	be	AUX
ijtc-367	100	20	maximum	maximum	ADJ
ijtc-367	100	21	.	.	PUNCT
ijtc-367	101	1	c	c	X
ijtc-367	101	2	)	)	PUNCT
ijtc-367	101	3	achievement	achievement	NOUN
ijtc-367	101	4	of	of	ADP
ijtc-367	101	5	duties	duty	NOUN
ijtc-367	101	6	’	'	PUNCT
ijtc-367	101	7	goal	goal	NOUN
ijtc-367	101	8	the	the	DET
ijtc-367	101	9	bekasi	bekasi	PROPN
ijtc-367	101	10	city	city	PROPN
ijtc-367	101	11	regional	regional	PROPN
ijtc-367	101	12	revenue	revenue	NOUN
ijtc-367	101	13	agency	agency	NOUN
ijtc-367	101	14	is	be	AUX
ijtc-367	101	15	less	less	ADV
ijtc-367	101	16	optimal	optimal	ADJ
ijtc-367	101	17	in	in	ADP
ijtc-367	101	18	carrying	carry	VERB
ijtc-367	101	19	out	out	ADP
ijtc-367	101	20	its	its	PRON
ijtc-367	101	21	duties	duty	NOUN
ijtc-367	101	22	to	to	PART
ijtc-367	101	23	install	install	VERB
ijtc-367	101	24	the	the	DET
ijtc-367	101	25	tapping	tapping	NOUN
ijtc-367	101	26	box	box	NOUN
ijtc-367	101	27	.	.	PUNCT
ijtc-367	102	1	based	base	VERB
ijtc-367	102	2	on	on	ADP
ijtc-367	102	3	data	datum	NOUN
ijtc-367	102	4	on	on	ADP
ijtc-367	102	5	the	the	DET
ijtc-367	102	6	realization	realization	NOUN
ijtc-367	102	7	of	of	ADP
ijtc-367	102	8	the	the	DET
ijtc-367	102	9	installation	installation	NOUN
ijtc-367	102	10	of	of	ADP
ijtc-367	102	11	the	the	DET
ijtc-367	102	12	tapping	tapping	NOUN
ijtc-367	102	13	box	box	NOUN
ijtc-367	102	14	,	,	PUNCT
ijtc-367	102	15	the	the	DET
ijtc-367	102	16	number	number	NOUN
ijtc-367	102	17	of	of	ADP
ijtc-367	102	18	parking	parking	NOUN
ijtc-367	102	19	taxpayers	taxpayer	NOUN
ijtc-367	102	20	was	be	AUX
ijtc-367	102	21	261	261	NUM
ijtc-367	102	22	taxpayers	taxpayer	NOUN
ijtc-367	102	23	,	,	PUNCT
ijtc-367	102	24	but	but	CCONJ
ijtc-367	102	25	only	only	ADV
ijtc-367	102	26	51	51	NUM
ijtc-367	102	27	tools	tool	NOUN
ijtc-367	102	28	had	have	AUX
ijtc-367	102	29	been	be	AUX
ijtc-367	102	30	installed	instal	VERB
ijtc-367	102	31	.	.	PUNCT
ijtc-367	103	1	this	this	PRON
ijtc-367	103	2	was	be	AUX
ijtc-367	103	3	because	because	SCONJ
ijtc-367	103	4	there	there	PRON
ijtc-367	103	5	were	be	VERB
ijtc-367	103	6	still	still	ADV
ijtc-367	103	7	several	several	ADJ
ijtc-367	103	8	obstacles	obstacle	NOUN
ijtc-367	103	9	,	,	PUNCT
ijtc-367	103	10	including	include	VERB
ijtc-367	103	11	many	many	ADJ
ijtc-367	103	12	taxpayers	taxpayer	NOUN
ijtc-367	103	13	who	who	PRON
ijtc-367	103	14	have	have	AUX
ijtc-367	103	15	not	not	PART
ijtc-367	103	16	used	use	VERB
ijtc-367	103	17	cash	cash	NOUN
ijtc-367	103	18	register	register	NOUN
ijtc-367	103	19	payments	payment	NOUN
ijtc-367	103	20	or	or	CCONJ
ijtc-367	103	21	digital	digital	NOUN
ijtc-367	103	22	-	-	PUNCT
ijtc-367	103	23	based	base	VERB
ijtc-367	103	24	cash	cash	NOUN
ijtc-367	103	25	registers	register	NOUN
ijtc-367	103	26	,	,	PUNCT
ijtc-367	103	27	taxpayers	taxpayer	NOUN
ijtc-367	103	28	did	do	AUX
ijtc-367	103	29	not	not	PART
ijtc-367	103	30	provide	provide	VERB
ijtc-367	103	31	access	access	NOUN
ijtc-367	103	32	to	to	ADP
ijtc-367	103	33	the	the	DET
ijtc-367	103	34	installation	installation	NOUN
ijtc-367	103	35	of	of	ADP
ijtc-367	103	36	tapping	tap	VERB
ijtc-367	103	37	boxes	box	NOUN
ijtc-367	103	38	and	and	CCONJ
ijtc-367	103	39	the	the	DET
ijtc-367	103	40	impact	impact	NOUN
ijtc-367	103	41	of	of	ADP
ijtc-367	103	42	the	the	DET
ijtc-367	103	43	covid-19	covid-19	PROPN
ijtc-367	103	44	outbreak	outbreak	NOUN
ijtc-367	103	45	.	.	PUNCT
ijtc-367	104	1	however	however	ADV
ijtc-367	104	2	,	,	PUNCT
ijtc-367	104	3	bapenda	bapenda	PROPN
ijtc-367	104	4	has	have	AUX
ijtc-367	104	5	attempted	attempt	VERB
ijtc-367	104	6	to	to	PART
ijtc-367	104	7	conduct	conduct	VERB
ijtc-367	104	8	socialization	socialization	NOUN
ijtc-367	104	9	or	or	CCONJ
ijtc-367	104	10	approach	approach	NOUN
ijtc-367	104	11	to	to	ADP
ijtc-367	104	12	taxpayers	taxpayer	NOUN
ijtc-367	104	13	directly	directly	ADV
ijtc-367	104	14	or	or	CCONJ
ijtc-367	104	15	through	through	ADP
ijtc-367	104	16	printed	print	VERB
ijtc-367	104	17	media	medium	NOUN
ijtc-367	104	18	or	or	CCONJ
ijtc-367	104	19	radio	radio	NOUN
ijtc-367	104	20	.	.	PUNCT
ijtc-367	105	1	for	for	ADP
ijtc-367	105	2	parking	parking	NOUN
ijtc-367	105	3	taxpayers	taxpayer	NOUN
ijtc-367	105	4	who	who	PRON
ijtc-367	105	5	have	have	AUX
ijtc-367	105	6	not	not	PART
ijtc-367	105	7	installed	instal	VERB
ijtc-367	105	8	the	the	DET
ijtc-367	105	9	tapping	tapping	NOUN
ijtc-367	105	10	box	box	NOUN
ijtc-367	105	11	,	,	PUNCT
ijtc-367	105	12	they	they	PRON
ijtc-367	105	13	are	be	AUX
ijtc-367	105	14	still	still	ADV
ijtc-367	105	15	on	on	ADP
ijtc-367	105	16	a	a	DET
ijtc-367	105	17	waiting	waiting	NOUN
ijtc-367	105	18	list	list	NOUN
ijtc-367	105	19	,	,	PUNCT
ijtc-367	105	20	which	which	PRON
ijtc-367	105	21	will	will	AUX
ijtc-367	105	22	definitely	definitely	ADV
ijtc-367	105	23	be	be	AUX
ijtc-367	105	24	installed	instal	VERB
ijtc-367	105	25	in	in	ADP
ijtc-367	105	26	the	the	DET
ijtc-367	105	27	future	future	NOUN
ijtc-367	105	28	.	.	PUNCT
ijtc-367	106	1	2	2	X
ijtc-367	106	2	.	.	X
ijtc-367	106	3	obstacles	obstacle	NOUN
ijtc-367	106	4	that	that	PRON
ijtc-367	106	5	occurred	occur	VERB
ijtc-367	106	6	in	in	ADP
ijtc-367	106	7	parking	parking	NOUN
ijtc-367	106	8	tax	tax	NOUN
ijtc-367	106	9	supervision	supervision	NOUN
ijtc-367	106	10	by	by	ADP
ijtc-367	106	11	using	use	VERB
ijtc-367	106	12	tapping	tap	VERB
ijtc-367	106	13	boxes	box	NOUN
ijtc-367	106	14	in	in	ADP
ijtc-367	106	15	an	an	DET
ijtc-367	106	16	effort	effort	NOUN
ijtc-367	106	17	to	to	PART
ijtc-367	106	18	increase	increase	VERB
ijtc-367	106	19	bekasi	bekasi	PROPN
ijtc-367	106	20	city	city	NOUN
ijtc-367	106	21	taxes	taxis	NOUN
ijtc-367	106	22	in	in	ADP
ijtc-367	106	23	the	the	DET
ijtc-367	106	24	implementation	implementation	NOUN
ijtc-367	106	25	of	of	ADP
ijtc-367	106	26	parking	parking	NOUN
ijtc-367	106	27	tax	tax	NOUN
ijtc-367	106	28	supervision	supervision	NOUN
ijtc-367	106	29	activities	activity	NOUN
ijtc-367	106	30	by	by	ADP
ijtc-367	106	31	using	use	VERB
ijtc-367	106	32	the	the	DET
ijtc-367	106	33	tapping	tapping	NOUN
ijtc-367	106	34	box	box	NOUN
ijtc-367	106	35	,	,	PUNCT
ijtc-367	106	36	several	several	ADJ
ijtc-367	106	37	obstacles	obstacle	NOUN
ijtc-367	106	38	are	be	AUX
ijtc-367	106	39	often	often	ADV
ijtc-367	106	40	found	find	VERB
ijtc-367	106	41	.	.	PUNCT
ijtc-367	107	1	by	by	ADP
ijtc-367	107	2	doing	do	VERB
ijtc-367	107	3	more	more	ADJ
ijtc-367	107	4	in	in	ADP
ijtc-367	107	5	-	-	PUNCT
ijtc-367	107	6	depth	depth	NOUN
ijtc-367	107	7	interviews	interview	NOUN
ijtc-367	107	8	on	on	ADP
ijtc-367	107	9	the	the	DET
ijtc-367	107	10	parties	party	NOUN
ijtc-367	107	11	concerned	concern	VERB
ijtc-367	107	12	and	and	CCONJ
ijtc-367	107	13	that	that	PRON
ijtc-367	107	14	plays	play	VERB
ijtc-367	107	15	a	a	DET
ijtc-367	107	16	role	role	NOUN
ijtc-367	107	17	in	in	ADP
ijtc-367	107	18	the	the	DET
ijtc-367	107	19	implementation	implementation	NOUN
ijtc-367	107	20	of	of	ADP
ijtc-367	107	21	the	the	DET
ijtc-367	107	22	supervision	supervision	NOUN
ijtc-367	107	23	tax	tax	NOUN
ijtc-367	107	24	,	,	PUNCT
ijtc-367	107	25	researchers	researcher	NOUN
ijtc-367	107	26	found	find	VERB
ijtc-367	107	27	some	some	DET
ijtc-367	107	28	obstacles	obstacle	NOUN
ijtc-367	107	29	faced	face	VERB
ijtc-367	107	30	by	by	ADP
ijtc-367	107	31	revenue	revenue	NOUN
ijtc-367	107	32	agency	agency	NOUN
ijtc-367	107	33	of	of	ADP
ijtc-367	107	34	city	city	NOUN
ijtc-367	107	35	of	of	ADP
ijtc-367	107	36	bekasi	bekasi	PROPN
ijtc-367	107	37	in	in	ADP
ijtc-367	107	38	the	the	DET
ijtc-367	107	39	supervision	supervision	NOUN
ijtc-367	107	40	of	of	ADP
ijtc-367	107	41	the	the	DET
ijtc-367	107	42	parking	parking	NOUN
ijtc-367	107	43	tax	tax	NOUN
ijtc-367	107	44	by	by	ADP
ijtc-367	107	45	using	use	VERB
ijtc-367	107	46	tapping	tap	VERB
ijtc-367	107	47	box	box	NOUN
ijtc-367	107	48	.	.	PUNCT
ijtc-367	108	1	the	the	DET
ijtc-367	108	2	obstacles	obstacle	NOUN
ijtc-367	108	3	occurred	occur	VERB
ijtc-367	108	4	which	which	PRON
ijtc-367	108	5	making	make	VERB
ijtc-367	108	6	tax	tax	NOUN
ijtc-367	108	7	control	control	NOUN
ijtc-367	108	8	activities	activity	NOUN
ijtc-367	108	9	using	use	VERB
ijtc-367	108	10	the	the	DET
ijtc-367	108	11	tapping	tap	VERB
ijtc-367	108	12	box	box	NOUN
ijtc-367	108	13	difficult	difficult	ADJ
ijtc-367	108	14	were	be	AUX
ijtc-367	108	15	as	as	SCONJ
ijtc-367	108	16	follows	follow	NOUN
ijtc-367	108	17	.	.	PUNCT
ijtc-367	109	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	109	2	modernization	modernization	NOUN
ijtc-367	109	3	of	of	ADP
ijtc-367	109	4	administration	administration	NOUN
ijtc-367	109	5	of	of	ADP
ijtc-367	109	6	parking	parking	NOUN
ijtc-367	109	7	tax	tax	NOUN
ijtc-367	109	8	collection	collection	NOUN
ijtc-367	109	9	with	with	ADP
ijtc-367	109	10	tapping	tapping	NOUN
ijtc-367	109	11	box	box	PROPN
ijtc-367	109	12	as	as	ADP
ijtc-367	109	13	a	a	DET
ijtc-367	109	14	supervision	supervision	NOUN
ijtc-367	109	15	and	and	CCONJ
ijtc-367	109	16	compliance	compliance	NOUN
ijtc-367	109	17	function	function	NOUN
ijtc-367	109	18	of	of	ADP
ijtc-367	109	19	regional	regional	ADJ
ijtc-367	109	20	taxpayers	taxpayer	NOUN
ijtc-367	109	21	in	in	ADP
ijtc-367	109	22	bekasi	bekasi	PROPN
ijtc-367	109	23	city	city	PROPN
ijtc-367	109	24	hidayati	hidayati	PROPN
ijtc-367	109	25	,	,	PUNCT
ijtc-367	109	26	andayani	andayani	ADJ
ijtc-367	109	27	,	,	PUNCT
ijtc-367	109	28	kumala	kumala	PROPN
ijtc-367	109	29	,	,	PUNCT
ijtc-367	109	30	subagiyo	subagiyo	PROPN
ijtc-367	109	31	,	,	PUNCT
ijtc-367	109	32	arimbhi	arimbhi	PROPN
ijtc-367	109	33	300	300	NUM
ijtc-367	109	34	|	|	ADV
ijtc-367	109	35	ilomata	ilomata	PROPN
ijtc-367	109	36	international	international	ADJ
ijtc-367	109	37	journal	journal	NOUN
ijtc-367	109	38	of	of	ADP
ijtc-367	109	39	tax	tax	PROPN
ijtc-367	109	40	&	&	CCONJ
ijtc-367	109	41	accounting	account	VERB
ijtc-367	109	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	109	43	a	a	PRON
ijtc-367	109	44	)	)	PUNCT
ijtc-367	109	45	power	power	NOUN
ijtc-367	109	46	out	out	ADP
ijtc-367	109	47	the	the	DET
ijtc-367	109	48	power	power	NOUN
ijtc-367	109	49	failure	failure	NOUN
ijtc-367	109	50	caused	cause	VERB
ijtc-367	109	51	the	the	DET
ijtc-367	109	52	tapping	tap	VERB
ijtc-367	109	53	box	box	NOUN
ijtc-367	109	54	machine	machine	NOUN
ijtc-367	109	55	unconnected	unconnected	ADJ
ijtc-367	109	56	,	,	PUNCT
ijtc-367	109	57	so	so	CCONJ
ijtc-367	109	58	every	every	DET
ijtc-367	109	59	transaction	transaction	NOUN
ijtc-367	109	60	would	would	AUX
ijtc-367	109	61	not	not	PART
ijtc-367	109	62	be	be	AUX
ijtc-367	109	63	detected	detect	VERB
ijtc-367	109	64	or	or	CCONJ
ijtc-367	109	65	recorded	record	VERB
ijtc-367	109	66	.	.	PUNCT
ijtc-367	110	1	b	b	X
ijtc-367	110	2	)	)	PUNCT
ijtc-367	110	3	the	the	DET
ijtc-367	110	4	tapping	tap	VERB
ijtc-367	110	5	box	box	NOUN
ijtc-367	110	6	could	could	AUX
ijtc-367	110	7	be	be	AUX
ijtc-367	110	8	turned	turn	VERB
ijtc-367	110	9	off	off	ADP
ijtc-367	110	10	by	by	ADP
ijtc-367	110	11	the	the	DET
ijtc-367	110	12	taxpayer	taxpayer	NOUN
ijtc-367	110	13	himself	himself	PRON
ijtc-367	110	14	.	.	PUNCT
ijtc-367	111	1	there	there	PRON
ijtc-367	111	2	are	be	VERB
ijtc-367	111	3	several	several	ADJ
ijtc-367	111	4	taxpayers	taxpayer	NOUN
ijtc-367	111	5	who	who	PRON
ijtc-367	111	6	deliberately	deliberately	ADV
ijtc-367	111	7	turn	turn	VERB
ijtc-367	111	8	off	off	ADP
ijtc-367	111	9	the	the	DET
ijtc-367	111	10	tapping	tap	VERB
ijtc-367	111	11	box	box	NOUN
ijtc-367	111	12	tool	tool	NOUN
ijtc-367	111	13	,	,	PUNCT
ijtc-367	111	14	so	so	SCONJ
ijtc-367	111	15	the	the	DET
ijtc-367	111	16	transactions	transaction	NOUN
ijtc-367	111	17	that	that	PRON
ijtc-367	111	18	occurred	occur	VERB
ijtc-367	111	19	were	be	AUX
ijtc-367	111	20	not	not	PART
ijtc-367	111	21	detected	detect	VERB
ijtc-367	111	22	.	.	PUNCT
ijtc-367	112	1	therefore	therefore	ADV
ijtc-367	112	2	,	,	PUNCT
ijtc-367	112	3	it	it	PRON
ijtc-367	112	4	could	could	AUX
ijtc-367	112	5	minimize	minimize	VERB
ijtc-367	112	6	the	the	DET
ijtc-367	112	7	taxes	taxis	NOUN
ijtc-367	112	8	paid	pay	VERB
ijtc-367	112	9	.	.	PUNCT
ijtc-367	113	1	c	c	X
ijtc-367	113	2	)	)	PUNCT
ijtc-367	113	3	there	there	PRON
ijtc-367	113	4	were	be	VERB
ijtc-367	113	5	still	still	ADV
ijtc-367	113	6	some	some	DET
ijtc-367	113	7	taxpayers	taxpayer	NOUN
ijtc-367	113	8	who	who	PRON
ijtc-367	113	9	have	have	AUX
ijtc-367	113	10	not	not	PART
ijtc-367	113	11	used	use	VERB
ijtc-367	113	12	the	the	DET
ijtc-367	113	13	cash	cash	NOUN
ijtc-367	113	14	register	register	NOUN
ijtc-367	113	15	or	or	CCONJ
ijtc-367	113	16	digital	digital	NOUN
ijtc-367	113	17	-	-	PUNCT
ijtc-367	113	18	based	base	VERB
ijtc-367	113	19	-	-	PUNCT
ijtc-367	113	20	cash	cash	NOUN
ijtc-367	113	21	register	register	NOUN
ijtc-367	113	22	tapping	tap	VERB
ijtc-367	113	23	box	box	NOUN
ijtc-367	113	24	can	can	AUX
ijtc-367	113	25	only	only	ADV
ijtc-367	113	26	be	be	AUX
ijtc-367	113	27	installed	instal	VERB
ijtc-367	113	28	on	on	ADP
ijtc-367	113	29	taxpayers	taxpayer	NOUN
ijtc-367	113	30	who	who	PRON
ijtc-367	113	31	have	have	AUX
ijtc-367	113	32	used	use	VERB
ijtc-367	113	33	the	the	DET
ijtc-367	113	34	cash	cash	NOUN
ijtc-367	113	35	register	register	NOUN
ijtc-367	113	36	.	.	PUNCT
ijtc-367	114	1	d	d	X
ijtc-367	114	2	)	)	PUNCT
ijtc-367	114	3	the	the	DET
ijtc-367	114	4	installation	installation	NOUN
ijtc-367	114	5	of	of	ADP
ijtc-367	114	6	tools	tool	NOUN
ijtc-367	114	7	has	have	AUX
ijtc-367	114	8	not	not	PART
ijtc-367	114	9	been	be	AUX
ijtc-367	114	10	evenly	evenly	ADV
ijtc-367	114	11	distributed	distribute	VERB
ijtc-367	114	12	due	due	ADP
ijtc-367	114	13	to	to	ADP
ijtc-367	114	14	being	be	AUX
ijtc-367	114	15	constrained	constrain	VERB
ijtc-367	114	16	by	by	ADP
ijtc-367	114	17	covid19	covid19	NOUN
ijtc-367	114	18	.	.	PUNCT
ijtc-367	115	1	the	the	DET
ijtc-367	115	2	government	government	NOUN
ijtc-367	115	3	's	's	PART
ijtc-367	115	4	policies	policy	NOUN
ijtc-367	115	5	regarding	regard	VERB
ijtc-367	115	6	social	social	ADJ
ijtc-367	115	7	distancing	distancing	NOUN
ijtc-367	115	8	and	and	CCONJ
ijtc-367	115	9	large	large	ADJ
ijtc-367	115	10	-	-	PUNCT
ijtc-367	115	11	scale	scale	NOUN
ijtc-367	115	12	social	social	ADJ
ijtc-367	115	13	restrictions	restriction	NOUN
ijtc-367	115	14	(	(	PUNCT
ijtc-367	115	15	psbb	psbb	NOUN
ijtc-367	115	16	)	)	PUNCT
ijtc-367	115	17	have	have	AUX
ijtc-367	115	18	made	make	VERB
ijtc-367	115	19	it	it	PRON
ijtc-367	115	20	difficult	difficult	ADJ
ijtc-367	115	21	for	for	SCONJ
ijtc-367	115	22	officers	officer	NOUN
ijtc-367	115	23	to	to	PART
ijtc-367	115	24	meet	meet	VERB
ijtc-367	115	25	taxpayers	taxpayer	NOUN
ijtc-367	115	26	.	.	PUNCT
ijtc-367	116	1	in	in	ADP
ijtc-367	116	2	addition	addition	NOUN
ijtc-367	116	3	,	,	PUNCT
ijtc-367	116	4	several	several	ADJ
ijtc-367	116	5	places	place	NOUN
ijtc-367	116	6	of	of	ADP
ijtc-367	116	7	business	business	NOUN
ijtc-367	116	8	were	be	AUX
ijtc-367	116	9	forced	force	VERB
ijtc-367	116	10	to	to	PART
ijtc-367	116	11	close	close	VERB
ijtc-367	116	12	due	due	ADP
ijtc-367	116	13	to	to	ADP
ijtc-367	116	14	the	the	DET
ijtc-367	116	15	government	government	NOUN
ijtc-367	116	16	's	's	PART
ijtc-367	116	17	policy	policy	NOUN
ijtc-367	116	18	regarding	regard	VERB
ijtc-367	116	19	the	the	DET
ijtc-367	116	20	handling	handling	NOUN
ijtc-367	116	21	of	of	ADP
ijtc-367	116	22	covid-19	covid-19	PROPN
ijtc-367	116	23	.	.	PUNCT
ijtc-367	117	1	3	3	X
ijtc-367	117	2	.	.	X
ijtc-367	117	3	efforts	effort	NOUN
ijtc-367	117	4	made	make	VERB
ijtc-367	117	5	in	in	ADP
ijtc-367	117	6	overcoming	overcome	VERB
ijtc-367	117	7	obstacles	obstacle	NOUN
ijtc-367	117	8	that	that	PRON
ijtc-367	117	9	occurred	occur	VERB
ijtc-367	117	10	in	in	ADP
ijtc-367	117	11	parking	parking	NOUN
ijtc-367	117	12	tax	tax	NOUN
ijtc-367	117	13	supervision	supervision	NOUN
ijtc-367	117	14	by	by	ADP
ijtc-367	117	15	using	use	VERB
ijtc-367	117	16	tapping	tap	VERB
ijtc-367	117	17	boxes	box	NOUN
ijtc-367	117	18	in	in	ADP
ijtc-367	117	19	an	an	DET
ijtc-367	117	20	effort	effort	NOUN
ijtc-367	117	21	to	to	PART
ijtc-367	117	22	increase	increase	VERB
ijtc-367	117	23	bekasi	bekasi	PROPN
ijtc-367	117	24	city	city	NOUN
ijtc-367	117	25	taxes	taxis	NOUN
ijtc-367	117	26	in	in	ADP
ijtc-367	117	27	the	the	DET
ijtc-367	117	28	implementation	implementation	NOUN
ijtc-367	117	29	of	of	ADP
ijtc-367	117	30	tax	tax	NOUN
ijtc-367	117	31	supervision	supervision	NOUN
ijtc-367	117	32	activities	activity	NOUN
ijtc-367	117	33	by	by	ADP
ijtc-367	117	34	using	use	VERB
ijtc-367	117	35	the	the	DET
ijtc-367	117	36	tapping	tapping	NOUN
ijtc-367	117	37	box	box	NOUN
ijtc-367	117	38	,	,	PUNCT
ijtc-367	117	39	surely	surely	ADV
ijtc-367	117	40	,	,	PUNCT
ijtc-367	117	41	there	there	PRON
ijtc-367	117	42	are	be	VERB
ijtc-367	117	43	several	several	ADJ
ijtc-367	117	44	efforts	effort	NOUN
ijtc-367	117	45	made	make	VERB
ijtc-367	117	46	to	to	PART
ijtc-367	117	47	overcome	overcome	VERB
ijtc-367	117	48	the	the	DET
ijtc-367	117	49	obstacles	obstacle	NOUN
ijtc-367	117	50	that	that	PRON
ijtc-367	117	51	arose	arise	VERB
ijtc-367	117	52	in	in	ADP
ijtc-367	117	53	the	the	DET
ijtc-367	117	54	tax	tax	NOUN
ijtc-367	117	55	supervision	supervision	NOUN
ijtc-367	117	56	activities	activity	NOUN
ijtc-367	117	57	.	.	PUNCT
ijtc-367	118	1	based	base	VERB
ijtc-367	118	2	on	on	ADP
ijtc-367	118	3	the	the	DET
ijtc-367	118	4	results	result	NOUN
ijtc-367	118	5	of	of	ADP
ijtc-367	118	6	the	the	DET
ijtc-367	118	7	study	study	NOUN
ijtc-367	118	8	,	,	PUNCT
ijtc-367	118	9	the	the	DET
ijtc-367	118	10	efforts	effort	NOUN
ijtc-367	118	11	made	make	VERB
ijtc-367	118	12	by	by	ADP
ijtc-367	118	13	the	the	DET
ijtc-367	118	14	bekasi	bekasi	PROPN
ijtc-367	118	15	city	city	PROPN
ijtc-367	118	16	regional	regional	PROPN
ijtc-367	118	17	revenue	revenue	NOUN
ijtc-367	118	18	agency	agency	NOUN
ijtc-367	118	19	were	be	AUX
ijtc-367	118	20	as	as	SCONJ
ijtc-367	118	21	follows	follow	VERB
ijtc-367	118	22	.	.	PUNCT
ijtc-367	119	1	a	a	X
ijtc-367	119	2	)	)	PUNCT
ijtc-367	119	3	a	a	DET
ijtc-367	119	4	sim	sim	ADJ
ijtc-367	119	5	card	card	NOUN
ijtc-367	119	6	and	and	CCONJ
ijtc-367	119	7	battery	battery	NOUN
ijtc-367	119	8	should	should	AUX
ijtc-367	119	9	be	be	AUX
ijtc-367	119	10	provided	provide	VERB
ijtc-367	119	11	.	.	PUNCT
ijtc-367	120	1	when	when	SCONJ
ijtc-367	120	2	the	the	DET
ijtc-367	120	3	power	power	NOUN
ijtc-367	120	4	is	be	AUX
ijtc-367	120	5	out	out	ADV
ijtc-367	120	6	,	,	PUNCT
ijtc-367	120	7	there	there	PRON
ijtc-367	120	8	is	be	VERB
ijtc-367	120	9	still	still	ADV
ijtc-367	120	10	battery	battery	NOUN
ijtc-367	120	11	power	power	NOUN
ijtc-367	120	12	and	and	CCONJ
ijtc-367	120	13	a	a	DET
ijtc-367	120	14	sim	sim	ADJ
ijtc-367	120	15	card	card	NOUN
ijtc-367	120	16	to	to	PART
ijtc-367	120	17	store	store	VERB
ijtc-367	120	18	transactions	transaction	NOUN
ijtc-367	120	19	that	that	PRON
ijtc-367	120	20	occur	occur	VERB
ijtc-367	120	21	during	during	ADP
ijtc-367	120	22	a	a	DET
ijtc-367	120	23	power	power	NOUN
ijtc-367	120	24	outage	outage	NOUN
ijtc-367	120	25	.	.	PUNCT
ijtc-367	121	1	b	b	X
ijtc-367	121	2	)	)	PUNCT
ijtc-367	121	3	the	the	DET
ijtc-367	121	4	taxpayers	taxpayer	NOUN
ijtc-367	121	5	who	who	PRON
ijtc-367	121	6	turned	turn	VERB
ijtc-367	121	7	off	off	ADP
ijtc-367	121	8	the	the	DET
ijtc-367	121	9	tapping	tap	VERB
ijtc-367	121	10	box	box	NOUN
ijtc-367	121	11	tool	tool	NOUN
ijtc-367	121	12	will	will	AUX
ijtc-367	121	13	be	be	AUX
ijtc-367	121	14	detected	detect	VERB
ijtc-367	121	15	through	through	ADP
ijtc-367	121	16	the	the	DET
ijtc-367	121	17	dashboard	dashboard	NOUN
ijtc-367	121	18	in	in	ADP
ijtc-367	121	19	bapenda	bapenda	PROPN
ijtc-367	121	20	.	.	PUNCT
ijtc-367	122	1	bapenda	bapenda	PROPN
ijtc-367	122	2	will	will	AUX
ijtc-367	122	3	directly	directly	ADV
ijtc-367	122	4	contact	contact	VERB
ijtc-367	122	5	the	the	DET
ijtc-367	122	6	taxpayers	taxpayer	NOUN
ijtc-367	122	7	who	who	PRON
ijtc-367	122	8	intentionally	intentionally	ADV
ijtc-367	122	9	turned	turn	VERB
ijtc-367	122	10	off	off	ADP
ijtc-367	122	11	the	the	DET
ijtc-367	122	12	tapping	tap	VERB
ijtc-367	122	13	box	box	NOUN
ijtc-367	122	14	tool	tool	NOUN
ijtc-367	122	15	and	and	CCONJ
ijtc-367	122	16	urges	urge	VERB
ijtc-367	122	17	them	they	PRON
ijtc-367	122	18	to	to	PART
ijtc-367	122	19	turn	turn	VERB
ijtc-367	122	20	the	the	DET
ijtc-367	122	21	tapping	tapping	NOUN
ijtc-367	122	22	box	box	NOUN
ijtc-367	122	23	back	back	ADV
ijtc-367	122	24	on	on	ADV
ijtc-367	122	25	.	.	PUNCT
ijtc-367	123	1	if	if	SCONJ
ijtc-367	123	2	the	the	DET
ijtc-367	123	3	taxpayer	taxpayer	NOUN
ijtc-367	123	4	makes	make	VERB
ijtc-367	123	5	the	the	DET
ijtc-367	123	6	same	same	ADJ
ijtc-367	123	7	mistake	mistake	NOUN
ijtc-367	123	8	,	,	PUNCT
ijtc-367	123	9	they	they	PRON
ijtc-367	123	10	will	will	AUX
ijtc-367	123	11	receive	receive	VERB
ijtc-367	123	12	administrative	administrative	ADJ
ijtc-367	123	13	sanctions	sanction	NOUN
ijtc-367	123	14	listed	list	VERB
ijtc-367	123	15	in	in	ADP
ijtc-367	123	16	the	the	DET
ijtc-367	123	17	bekasi	bekasi	PROPN
ijtc-367	123	18	mayor	mayor	NOUN
ijtc-367	123	19	regulation	regulation	NOUN
ijtc-367	123	20	number	number	NOUN
ijtc-367	123	21	132	132	NUM
ijtc-367	123	22	of	of	ADP
ijtc-367	123	23	2019	2019	NUM
ijtc-367	123	24	.	.	PUNCT
ijtc-367	124	1	c	c	X
ijtc-367	124	2	)	)	PUNCT
ijtc-367	124	3	bapenda	bapenda	NOUN
ijtc-367	124	4	will	will	AUX
ijtc-367	124	5	prepare	prepare	VERB
ijtc-367	124	6	tools	tool	NOUN
ijtc-367	124	7	outside	outside	ADP
ijtc-367	124	8	the	the	DET
ijtc-367	124	9	tapping	tapping	NOUN
ijtc-367	124	10	box	box	NOUN
ijtc-367	124	11	this	this	DET
ijtc-367	124	12	tool	tool	NOUN
ijtc-367	124	13	will	will	AUX
ijtc-367	124	14	be	be	AUX
ijtc-367	124	15	installed	instal	VERB
ijtc-367	124	16	specifically	specifically	ADV
ijtc-367	124	17	for	for	ADP
ijtc-367	124	18	taxpayers	taxpayer	NOUN
ijtc-367	124	19	who	who	PRON
ijtc-367	124	20	have	have	AUX
ijtc-367	124	21	not	not	PART
ijtc-367	124	22	used	use	VERB
ijtc-367	124	23	the	the	DET
ijtc-367	124	24	cash	cash	NOUN
ijtc-367	124	25	register	register	VERB
ijtc-367	124	26	so	so	SCONJ
ijtc-367	124	27	that	that	SCONJ
ijtc-367	124	28	in	in	ADP
ijtc-367	124	29	the	the	DET
ijtc-367	124	30	future	future	ADJ
ijtc-367	124	31	tax	tax	NOUN
ijtc-367	124	32	supervision	supervision	NOUN
ijtc-367	124	33	will	will	AUX
ijtc-367	124	34	be	be	AUX
ijtc-367	124	35	maximized	maximize	VERB
ijtc-367	124	36	.	.	PUNCT
ijtc-367	125	1	d	d	X
ijtc-367	125	2	)	)	PUNCT
ijtc-367	125	3	the	the	DET
ijtc-367	125	4	taxpayers	taxpayer	NOUN
ijtc-367	125	5	were	be	AUX
ijtc-367	125	6	still	still	ADV
ijtc-367	125	7	on	on	ADP
ijtc-367	125	8	the	the	DET
ijtc-367	125	9	waiting	waiting	NOUN
ijtc-367	125	10	list	list	NOUN
ijtc-367	125	11	.	.	PUNCT
ijtc-367	126	1	there	there	PRON
ijtc-367	126	2	are	be	VERB
ijtc-367	126	3	still	still	ADV
ijtc-367	126	4	some	some	DET
ijtc-367	126	5	taxpayers	taxpayer	NOUN
ijtc-367	126	6	who	who	PRON
ijtc-367	126	7	are	be	AUX
ijtc-367	126	8	still	still	ADV
ijtc-367	126	9	on	on	ADP
ijtc-367	126	10	the	the	DET
ijtc-367	126	11	waiting	waiting	NOUN
ijtc-367	126	12	list	list	NOUN
ijtc-367	126	13	,	,	PUNCT
ijtc-367	126	14	which	which	PRON
ijtc-367	126	15	will	will	AUX
ijtc-367	126	16	all	all	PRON
ijtc-367	126	17	be	be	AUX
ijtc-367	126	18	installed	instal	VERB
ijtc-367	126	19	in	in	ADP
ijtc-367	126	20	the	the	DET
ijtc-367	126	21	future	future	NOUN
ijtc-367	126	22	.	.	PUNCT
ijtc-367	127	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	127	2	modernization	modernization	NOUN
ijtc-367	127	3	of	of	ADP
ijtc-367	127	4	administration	administration	NOUN
ijtc-367	127	5	of	of	ADP
ijtc-367	127	6	parking	parking	NOUN
ijtc-367	127	7	tax	tax	NOUN
ijtc-367	127	8	collection	collection	NOUN
ijtc-367	127	9	with	with	ADP
ijtc-367	127	10	tapping	tapping	NOUN
ijtc-367	127	11	box	box	PROPN
ijtc-367	127	12	as	as	ADP
ijtc-367	127	13	a	a	DET
ijtc-367	127	14	supervision	supervision	NOUN
ijtc-367	127	15	and	and	CCONJ
ijtc-367	127	16	compliance	compliance	NOUN
ijtc-367	127	17	function	function	NOUN
ijtc-367	127	18	of	of	ADP
ijtc-367	127	19	regional	regional	ADJ
ijtc-367	127	20	taxpayers	taxpayer	NOUN
ijtc-367	127	21	in	in	ADP
ijtc-367	127	22	bekasi	bekasi	PROPN
ijtc-367	127	23	city	city	PROPN
ijtc-367	127	24	hidayati	hidayati	PROPN
ijtc-367	127	25	,	,	PUNCT
ijtc-367	127	26	andayani	andayani	ADJ
ijtc-367	127	27	,	,	PUNCT
ijtc-367	127	28	kumala	kumala	PROPN
ijtc-367	127	29	,	,	PUNCT
ijtc-367	127	30	subagiyo	subagiyo	PROPN
ijtc-367	127	31	,	,	PUNCT
ijtc-367	127	32	arimbhi	arimbhi	PROPN
ijtc-367	127	33	301	301	NUM
ijtc-367	127	34	|	|	ADV
ijtc-367	127	35	ilomata	ilomata	PROPN
ijtc-367	127	36	international	international	ADJ
ijtc-367	127	37	journal	journal	NOUN
ijtc-367	127	38	of	of	ADP
ijtc-367	127	39	tax	tax	PROPN
ijtc-367	127	40	&	&	CCONJ
ijtc-367	127	41	accounting	account	VERB
ijtc-367	127	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	127	43	conclusion	conclusion	NOUN
ijtc-367	127	44	based	base	VERB
ijtc-367	127	45	on	on	ADP
ijtc-367	127	46	the	the	DET
ijtc-367	127	47	results	result	NOUN
ijtc-367	127	48	of	of	ADP
ijtc-367	127	49	the	the	DET
ijtc-367	127	50	research	research	NOUN
ijtc-367	127	51	,	,	PUNCT
ijtc-367	127	52	discussion	discussion	NOUN
ijtc-367	127	53	,	,	PUNCT
ijtc-367	127	54	and	and	CCONJ
ijtc-367	127	55	interpretation	interpretation	NOUN
ijtc-367	127	56	that	that	PRON
ijtc-367	127	57	have	have	AUX
ijtc-367	127	58	been	be	AUX
ijtc-367	127	59	described	describe	VERB
ijtc-367	127	60	previously	previously	ADV
ijtc-367	127	61	,	,	PUNCT
ijtc-367	127	62	and	and	CCONJ
ijtc-367	127	63	with	with	ADP
ijtc-367	127	64	reference	reference	NOUN
ijtc-367	127	65	to	to	ADP
ijtc-367	127	66	the	the	DET
ijtc-367	127	67	supervisory	supervisory	ADJ
ijtc-367	127	68	theory	theory	NOUN
ijtc-367	127	69	according	accord	VERB
ijtc-367	127	70	to	to	ADP
ijtc-367	127	71	arifin	arifin	PROPN
ijtc-367	127	72	abdul	abdul	PROPN
ijtc-367	127	73	rachman	rachman	PROPN
ijtc-367	127	74	(	(	PUNCT
ijtc-367	127	75	2001	2001	NUM
ijtc-367	127	76	:	:	PUNCT
ijtc-367	127	77	23	23	NUM
ijtc-367	127	78	)	)	PUNCT
ijtc-367	127	79	and	and	CCONJ
ijtc-367	127	80	the	the	DET
ijtc-367	127	81	results	result	NOUN
ijtc-367	127	82	of	of	ADP
ijtc-367	127	83	previous	previous	ADJ
ijtc-367	127	84	studies	study	NOUN
ijtc-367	127	85	,	,	PUNCT
ijtc-367	127	86	the	the	DET
ijtc-367	127	87	conclusions	conclusion	NOUN
ijtc-367	127	88	can	can	AUX
ijtc-367	127	89	be	be	AUX
ijtc-367	127	90	drawn	draw	VERB
ijtc-367	127	91	as	as	SCONJ
ijtc-367	127	92	follows	follow	VERB
ijtc-367	127	93	.	.	PUNCT
ijtc-367	128	1	1	1	X
ijtc-367	128	2	)	)	PUNCT
ijtc-367	128	3	tax	tax	NOUN
ijtc-367	128	4	supervision	supervision	NOUN
ijtc-367	128	5	by	by	ADP
ijtc-367	128	6	using	use	VERB
ijtc-367	128	7	the	the	DET
ijtc-367	128	8	tapping	tap	VERB
ijtc-367	128	9	box	box	NOUN
ijtc-367	128	10	carried	carry	VERB
ijtc-367	128	11	out	out	ADP
ijtc-367	128	12	by	by	ADP
ijtc-367	128	13	the	the	DET
ijtc-367	128	14	bekasi	bekasi	PROPN
ijtc-367	128	15	city	city	PROPN
ijtc-367	128	16	regional	regional	PROPN
ijtc-367	128	17	revenue	revenue	NOUN
ijtc-367	128	18	agency	agency	NOUN
ijtc-367	128	19	as	as	ADP
ijtc-367	128	20	a	a	DET
ijtc-367	128	21	whole	whole	NOUN
ijtc-367	128	22	has	have	AUX
ijtc-367	128	23	not	not	PART
ijtc-367	128	24	been	be	AUX
ijtc-367	128	25	running	run	VERB
ijtc-367	128	26	well	well	ADV
ijtc-367	128	27	.	.	PUNCT
ijtc-367	129	1	here	here	ADV
ijtc-367	129	2	,	,	PUNCT
ijtc-367	129	3	based	base	VERB
ijtc-367	129	4	on	on	ADP
ijtc-367	129	5	the	the	DET
ijtc-367	129	6	results	result	NOUN
ijtc-367	129	7	of	of	ADP
ijtc-367	129	8	the	the	DET
ijtc-367	129	9	study	study	NOUN
ijtc-367	129	10	indicated	indicate	VERB
ijtc-367	129	11	that	that	SCONJ
ijtc-367	129	12	the	the	DET
ijtc-367	129	13	implementation	implementation	NOUN
ijtc-367	129	14	of	of	ADP
ijtc-367	129	15	tax	tax	NOUN
ijtc-367	129	16	control	control	NOUN
ijtc-367	129	17	using	use	VERB
ijtc-367	129	18	the	the	DET
ijtc-367	129	19	tapping	tap	VERB
ijtc-367	129	20	box	box	NOUN
ijtc-367	129	21	has	have	AUX
ijtc-367	129	22	not	not	PART
ijtc-367	129	23	reached	reach	VERB
ijtc-367	129	24	the	the	DET
ijtc-367	129	25	predetermined	predetermine	VERB
ijtc-367	129	26	target	target	NOUN
ijtc-367	129	27	.	.	PUNCT
ijtc-367	130	1	the	the	DET
ijtc-367	130	2	realization	realization	NOUN
ijtc-367	130	3	of	of	ADP
ijtc-367	130	4	parking	parking	NOUN
ijtc-367	130	5	tax	tax	NOUN
ijtc-367	130	6	receipts	receipt	NOUN
ijtc-367	130	7	after	after	ADP
ijtc-367	130	8	the	the	DET
ijtc-367	130	9	installation	installation	NOUN
ijtc-367	130	10	of	of	ADP
ijtc-367	130	11	the	the	DET
ijtc-367	130	12	tapping	tapping	NOUN
ijtc-367	130	13	box	box	NOUN
ijtc-367	130	14	did	do	AUX
ijtc-367	130	15	increase	increase	VERB
ijtc-367	130	16	by	by	ADP
ijtc-367	130	17	10	10	NUM
ijtc-367	130	18	m	m	NOUN
ijtc-367	130	19	,	,	PUNCT
ijtc-367	130	20	but	but	CCONJ
ijtc-367	130	21	this	this	PRON
ijtc-367	130	22	has	have	AUX
ijtc-367	130	23	not	not	PART
ijtc-367	130	24	yet	yet	ADV
ijtc-367	130	25	reached	reach	VERB
ijtc-367	130	26	the	the	DET
ijtc-367	130	27	predetermined	predetermine	VERB
ijtc-367	130	28	target	target	NOUN
ijtc-367	130	29	.	.	PUNCT
ijtc-367	131	1	this	this	PRON
ijtc-367	131	2	was	be	AUX
ijtc-367	131	3	because	because	SCONJ
ijtc-367	131	4	the	the	DET
ijtc-367	131	5	installation	installation	NOUN
ijtc-367	131	6	of	of	ADP
ijtc-367	131	7	the	the	DET
ijtc-367	131	8	tapping	tapping	NOUN
ijtc-367	131	9	box	box	NOUN
ijtc-367	131	10	tool	tool	NOUN
ijtc-367	131	11	has	have	AUX
ijtc-367	131	12	not	not	PART
ijtc-367	131	13	been	be	AUX
ijtc-367	131	14	evenly	evenly	ADV
ijtc-367	131	15	distributed	distribute	VERB
ijtc-367	131	16	and	and	CCONJ
ijtc-367	131	17	there	there	PRON
ijtc-367	131	18	were	be	VERB
ijtc-367	131	19	still	still	ADV
ijtc-367	131	20	many	many	ADJ
ijtc-367	131	21	taxpayers	taxpayer	NOUN
ijtc-367	131	22	who	who	PRON
ijtc-367	131	23	have	have	AUX
ijtc-367	131	24	not	not	PART
ijtc-367	131	25	used	use	VERB
ijtc-367	131	26	a	a	DET
ijtc-367	131	27	cash	cash	NOUN
ijtc-367	131	28	register	register	NOUN
ijtc-367	131	29	for	for	ADP
ijtc-367	131	30	payment	payment	NOUN
ijtc-367	131	31	or	or	CCONJ
ijtc-367	131	32	a	a	DET
ijtc-367	131	33	digital	digital	NOUN
ijtc-367	131	34	-	-	PUNCT
ijtc-367	131	35	based	base	VERB
ijtc-367	131	36	cash	cash	NOUN
ijtc-367	131	37	register	register	NOUN
ijtc-367	131	38	.	.	PUNCT
ijtc-367	132	1	thus	thus	ADV
ijtc-367	132	2	,	,	PUNCT
ijtc-367	132	3	the	the	DET
ijtc-367	132	4	tapping	tap	VERB
ijtc-367	132	5	box	box	NOUN
ijtc-367	132	6	could	could	AUX
ijtc-367	132	7	not	not	PART
ijtc-367	132	8	be	be	AUX
ijtc-367	132	9	installed	instal	VERB
ijtc-367	132	10	.	.	PUNCT
ijtc-367	133	1	if	if	SCONJ
ijtc-367	133	2	the	the	DET
ijtc-367	133	3	installation	installation	NOUN
ijtc-367	133	4	of	of	ADP
ijtc-367	133	5	the	the	DET
ijtc-367	133	6	tapping	tapping	NOUN
ijtc-367	133	7	box	box	NOUN
ijtc-367	133	8	was	be	AUX
ijtc-367	133	9	carried	carry	VERB
ijtc-367	133	10	out	out	ADP
ijtc-367	133	11	evenly	evenly	ADV
ijtc-367	133	12	,	,	PUNCT
ijtc-367	133	13	regional	regional	ADJ
ijtc-367	133	14	income	income	NOUN
ijtc-367	133	15	from	from	ADP
ijtc-367	133	16	parking	parking	NOUN
ijtc-367	133	17	taxes	taxis	NOUN
ijtc-367	133	18	will	will	AUX
ijtc-367	133	19	increase	increase	VERB
ijtc-367	133	20	more	more	ADJ
ijtc-367	133	21	.	.	PUNCT
ijtc-367	134	1	2	2	X
ijtc-367	134	2	)	)	PUNCT
ijtc-367	134	3	the	the	DET
ijtc-367	134	4	obstacles	obstacle	NOUN
ijtc-367	134	5	in	in	ADP
ijtc-367	134	6	the	the	DET
ijtc-367	134	7	implementation	implementation	NOUN
ijtc-367	134	8	of	of	ADP
ijtc-367	134	9	parking	parking	NOUN
ijtc-367	134	10	tax	tax	NOUN
ijtc-367	134	11	supervision	supervision	NOUN
ijtc-367	134	12	by	by	ADP
ijtc-367	134	13	using	use	VERB
ijtc-367	134	14	the	the	DET
ijtc-367	134	15	tapping	tapping	NOUN
ijtc-367	134	16	box	box	NOUN
ijtc-367	134	17	,	,	PUNCT
ijtc-367	134	18	namely	namely	ADV
ijtc-367	134	19	power	power	NOUN
ijtc-367	134	20	outages	outage	NOUN
ijtc-367	134	21	,	,	PUNCT
ijtc-367	134	22	the	the	DET
ijtc-367	134	23	reluctance	reluctance	NOUN
ijtc-367	134	24	of	of	ADP
ijtc-367	134	25	taxpayers	taxpayer	NOUN
ijtc-367	134	26	in	in	ADP
ijtc-367	134	27	implementing	implement	VERB
ijtc-367	134	28	the	the	DET
ijtc-367	134	29	tapping	tapping	NOUN
ijtc-367	134	30	box	box	NOUN
ijtc-367	134	31	installation	installation	NOUN
ijtc-367	134	32	,	,	PUNCT
ijtc-367	134	33	there	there	PRON
ijtc-367	134	34	were	be	VERB
ijtc-367	134	35	still	still	ADV
ijtc-367	134	36	many	many	ADJ
ijtc-367	134	37	taxpayers	taxpayer	NOUN
ijtc-367	134	38	who	who	PRON
ijtc-367	134	39	have	have	AUX
ijtc-367	134	40	not	not	PART
ijtc-367	134	41	used	use	VERB
ijtc-367	134	42	cash	cash	NOUN
ijtc-367	134	43	register	register	NOUN
ijtc-367	134	44	payments	payment	NOUN
ijtc-367	134	45	or	or	CCONJ
ijtc-367	134	46	digital	digital	NOUN
ijtc-367	134	47	-	-	PUNCT
ijtc-367	134	48	based	base	VERB
ijtc-367	134	49	-	-	PUNCT
ijtc-367	134	50	cash	cash	NOUN
ijtc-367	134	51	registers	register	NOUN
ijtc-367	134	52	and	and	CCONJ
ijtc-367	134	53	the	the	DET
ijtc-367	134	54	impact	impact	NOUN
ijtc-367	134	55	of	of	ADP
ijtc-367	134	56	covid-19	covid-19	PROPN
ijtc-367	134	57	which	which	PRON
ijtc-367	134	58	made	make	VERB
ijtc-367	134	59	it	it	PRON
ijtc-367	134	60	difficult	difficult	ADJ
ijtc-367	134	61	for	for	SCONJ
ijtc-367	134	62	officers	officer	NOUN
ijtc-367	134	63	to	to	PART
ijtc-367	134	64	meet	meet	VERB
ijtc-367	134	65	the	the	DET
ijtc-367	134	66	taxpayers	taxpayer	NOUN
ijtc-367	134	67	.	.	PUNCT
ijtc-367	135	1	3	3	X
ijtc-367	135	2	)	)	PUNCT
ijtc-367	135	3	the	the	DET
ijtc-367	135	4	efforts	effort	NOUN
ijtc-367	135	5	made	make	VERB
ijtc-367	135	6	by	by	ADP
ijtc-367	135	7	the	the	DET
ijtc-367	135	8	bekasi	bekasi	PROPN
ijtc-367	135	9	city	city	PROPN
ijtc-367	135	10	regional	regional	PROPN
ijtc-367	135	11	revenue	revenue	NOUN
ijtc-367	135	12	agency	agency	NOUN
ijtc-367	135	13	in	in	ADP
ijtc-367	135	14	overcoming	overcome	VERB
ijtc-367	135	15	tax	tax	NOUN
ijtc-367	135	16	control	control	NOUN
ijtc-367	135	17	obstacles	obstacle	NOUN
ijtc-367	135	18	by	by	ADP
ijtc-367	135	19	using	use	VERB
ijtc-367	135	20	the	the	DET
ijtc-367	135	21	tapping	tapping	NOUN
ijtc-367	135	22	box	box	NOUN
ijtc-367	135	23	,	,	PUNCT
ijtc-367	135	24	namely	namely	ADV
ijtc-367	135	25	the	the	DET
ijtc-367	135	26	regional	regional	ADJ
ijtc-367	135	27	revenue	revenue	NOUN
ijtc-367	135	28	agency	agency	NOUN
ijtc-367	135	29	should	should	AUX
ijtc-367	135	30	prepare	prepare	VERB
ijtc-367	135	31	a	a	DET
ijtc-367	135	32	sim	sim	ADJ
ijtc-367	135	33	card	card	NOUN
ijtc-367	135	34	and	and	CCONJ
ijtc-367	135	35	battery	battery	NOUN
ijtc-367	135	36	that	that	PRON
ijtc-367	135	37	can	can	AUX
ijtc-367	135	38	accommodate	accommodate	VERB
ijtc-367	135	39	transactions	transaction	NOUN
ijtc-367	135	40	that	that	PRON
ijtc-367	135	41	occur	occur	VERB
ijtc-367	135	42	during	during	ADP
ijtc-367	135	43	a	a	DET
ijtc-367	135	44	power	power	NOUN
ijtc-367	135	45	outage	outage	NOUN
ijtc-367	135	46	.	.	PUNCT
ijtc-367	136	1	then	then	ADV
ijtc-367	136	2	,	,	PUNCT
ijtc-367	136	3	the	the	DET
ijtc-367	136	4	regional	regional	ADJ
ijtc-367	136	5	revenue	revenue	NOUN
ijtc-367	136	6	agency	agency	NOUN
ijtc-367	136	7	should	should	AUX
ijtc-367	136	8	approach	approach	VERB
ijtc-367	136	9	and	and	CCONJ
ijtc-367	136	10	socialize	socialize	VERB
ijtc-367	136	11	to	to	ADP
ijtc-367	136	12	taxpayers	taxpayer	NOUN
ijtc-367	136	13	to	to	PART
ijtc-367	136	14	provide	provide	VERB
ijtc-367	136	15	understanding	understanding	NOUN
ijtc-367	136	16	to	to	ADP
ijtc-367	136	17	them	they	PRON
ijtc-367	136	18	about	about	ADP
ijtc-367	136	19	the	the	DET
ijtc-367	136	20	purpose	purpose	NOUN
ijtc-367	136	21	and	and	CCONJ
ijtc-367	136	22	benefits	benefit	NOUN
ijtc-367	136	23	of	of	ADP
ijtc-367	136	24	the	the	DET
ijtc-367	136	25	tapping	tapping	NOUN
ijtc-367	136	26	box	box	NOUN
ijtc-367	136	27	.	.	PUNCT
ijtc-367	137	1	moreover	moreover	ADV
ijtc-367	137	2	,	,	PUNCT
ijtc-367	137	3	the	the	DET
ijtc-367	137	4	agency	agency	NOUN
ijtc-367	137	5	should	should	AUX
ijtc-367	137	6	ensure	ensure	VERB
ijtc-367	137	7	that	that	SCONJ
ijtc-367	137	8	entrepreneurs	entrepreneur	NOUN
ijtc-367	137	9	will	will	AUX
ijtc-367	137	10	not	not	PART
ijtc-367	137	11	be	be	AUX
ijtc-367	137	12	harmed	harm	VERB
ijtc-367	137	13	,	,	PUNCT
ijtc-367	137	14	so	so	SCONJ
ijtc-367	137	15	the	the	DET
ijtc-367	137	16	taxpayers	taxpayer	NOUN
ijtc-367	137	17	want	want	VERB
ijtc-367	137	18	to	to	PART
ijtc-367	137	19	install	install	VERB
ijtc-367	137	20	the	the	DET
ijtc-367	137	21	tapping	tapping	NOUN
ijtc-367	137	22	box	box	NOUN
ijtc-367	137	23	tool	tool	NOUN
ijtc-367	137	24	.	.	PUNCT
ijtc-367	138	1	regarding	regard	VERB
ijtc-367	138	2	to	to	ADP
ijtc-367	138	3	the	the	DET
ijtc-367	138	4	parking	parking	NOUN
ijtc-367	138	5	taxpayers	taxpayer	NOUN
ijtc-367	138	6	who	who	PRON
ijtc-367	138	7	have	have	AUX
ijtc-367	138	8	not	not	PART
ijtc-367	138	9	used	use	VERB
ijtc-367	138	10	the	the	DET
ijtc-367	138	11	cash	cash	NOUN
ijtc-367	138	12	register	register	NOUN
ijtc-367	138	13	,	,	PUNCT
ijtc-367	138	14	the	the	DET
ijtc-367	138	15	bekasi	bekasi	PROPN
ijtc-367	138	16	city	city	PROPN
ijtc-367	138	17	regional	regional	PROPN
ijtc-367	138	18	revenue	revenue	NOUN
ijtc-367	138	19	agency	agency	NOUN
ijtc-367	138	20	will	will	AUX
ijtc-367	138	21	prepare	prepare	VERB
ijtc-367	138	22	a	a	DET
ijtc-367	138	23	special	special	ADJ
ijtc-367	138	24	tool	tool	NOUN
ijtc-367	138	25	outside	outside	ADP
ijtc-367	138	26	the	the	DET
ijtc-367	138	27	tapping	tapping	NOUN
ijtc-367	138	28	box	box	NOUN
ijtc-367	138	29	for	for	ADP
ijtc-367	138	30	taxpayers	taxpayer	NOUN
ijtc-367	138	31	,	,	PUNCT
ijtc-367	138	32	so	so	SCONJ
ijtc-367	138	33	in	in	ADP
ijtc-367	138	34	the	the	DET
ijtc-367	138	35	future	future	ADJ
ijtc-367	138	36	tax	tax	NOUN
ijtc-367	138	37	supervision	supervision	NOUN
ijtc-367	138	38	will	will	AUX
ijtc-367	138	39	be	be	AUX
ijtc-367	138	40	maximized	maximize	VERB
ijtc-367	138	41	.	.	PUNCT
ijtc-367	139	1	next	next	ADP
ijtc-367	139	2	the	the	DET
ijtc-367	139	3	bekasi	bekasi	PROPN
ijtc-367	139	4	city	city	PROPN
ijtc-367	139	5	regional	regional	PROPN
ijtc-367	139	6	revenue	revenue	NOUN
ijtc-367	139	7	agency	agency	NOUN
ijtc-367	139	8	also	also	ADV
ijtc-367	139	9	urges	urge	VERB
ijtc-367	139	10	each	each	DET
ijtc-367	139	11	regional	regional	ADJ
ijtc-367	139	12	technical	technical	ADJ
ijtc-367	139	13	implementation	implementation	NOUN
ijtc-367	139	14	unit	unit	NOUN
ijtc-367	139	15	(	(	PUNCT
ijtc-367	139	16	uptd	uptd	NOUN
ijtc-367	139	17	)	)	PUNCT
ijtc-367	139	18	to	to	PART
ijtc-367	139	19	carry	carry	VERB
ijtc-367	139	20	out	out	ADP
ijtc-367	139	21	regular	regular	ADJ
ijtc-367	139	22	monitoring	monitoring	NOUN
ijtc-367	139	23	and	and	CCONJ
ijtc-367	139	24	evaluation	evaluation	NOUN
ijtc-367	139	25	to	to	PART
ijtc-367	139	26	ensure	ensure	VERB
ijtc-367	139	27	that	that	SCONJ
ijtc-367	139	28	the	the	DET
ijtc-367	139	29	tool	tool	NOUN
ijtc-367	139	30	functions	function	NOUN
ijtc-367	139	31	properly	properly	ADV
ijtc-367	139	32	.	.	PUNCT
ijtc-367	140	1	moreover	moreover	ADV
ijtc-367	140	2	,	,	PUNCT
ijtc-367	140	3	they	they	PRON
ijtc-367	140	4	should	should	AUX
ijtc-367	140	5	take	take	VERB
ijtc-367	140	6	an	an	DET
ijtc-367	140	7	inventory	inventory	NOUN
ijtc-367	140	8	of	of	ADP
ijtc-367	140	9	existing	exist	VERB
ijtc-367	140	10	problems	problem	NOUN
ijtc-367	140	11	/	/	SYM
ijtc-367	140	12	obstacles	obstacle	NOUN
ijtc-367	140	13	and	and	CCONJ
ijtc-367	140	14	report	report	VERB
ijtc-367	140	15	the	the	DET
ijtc-367	140	16	results	result	NOUN
ijtc-367	140	17	of	of	ADP
ijtc-367	140	18	the	the	DET
ijtc-367	140	19	monitoring	monitoring	NOUN
ijtc-367	140	20	and	and	CCONJ
ijtc-367	140	21	evaluation	evaluation	NOUN
ijtc-367	140	22	to	to	ADP
ijtc-367	140	23	the	the	DET
ijtc-367	140	24	head	head	NOUN
ijtc-367	140	25	of	of	ADP
ijtc-367	140	26	the	the	DET
ijtc-367	140	27	regional	regional	ADJ
ijtc-367	140	28	revenue	revenue	NOUN
ijtc-367	140	29	agency	agency	NOUN
ijtc-367	140	30	every	every	DET
ijtc-367	140	31	friday	friday	PROPN
ijtc-367	140	32	for	for	ADP
ijtc-367	140	33	every	every	DET
ijtc-367	140	34	week	week	NOUN
ijtc-367	140	35	.	.	PUNCT
ijtc-367	141	1	based	base	VERB
ijtc-367	141	2	on	on	ADP
ijtc-367	141	3	the	the	DET
ijtc-367	141	4	discussion	discussion	NOUN
ijtc-367	141	5	of	of	ADP
ijtc-367	141	6	the	the	DET
ijtc-367	141	7	conclusions	conclusion	NOUN
ijtc-367	141	8	that	that	PRON
ijtc-367	141	9	have	have	AUX
ijtc-367	141	10	been	be	AUX
ijtc-367	141	11	submitted	submit	VERB
ijtc-367	141	12	,	,	PUNCT
ijtc-367	141	13	the	the	DET
ijtc-367	141	14	authors	author	NOUN
ijtc-367	141	15	provide	provide	VERB
ijtc-367	141	16	the	the	DET
ijtc-367	141	17	following	following	ADJ
ijtc-367	141	18	suggestions	suggestion	NOUN
ijtc-367	141	19	:	:	PUNCT
ijtc-367	141	20	1	1	X
ijtc-367	141	21	)	)	PUNCT
ijtc-367	141	22	related	relate	VERB
ijtc-367	141	23	to	to	ADP
ijtc-367	141	24	the	the	DET
ijtc-367	141	25	limited	limited	ADJ
ijtc-367	141	26	human	human	ADJ
ijtc-367	141	27	resources	resource	NOUN
ijtc-367	141	28	in	in	ADP
ijtc-367	141	29	the	the	DET
ijtc-367	141	30	installation	installation	NOUN
ijtc-367	141	31	of	of	ADP
ijtc-367	141	32	the	the	DET
ijtc-367	141	33	tapping	tap	VERB
ijtc-367	141	34	box	box	NOUN
ijtc-367	141	35	tool	tool	NOUN
ijtc-367	141	36	,	,	PUNCT
ijtc-367	141	37	the	the	DET
ijtc-367	141	38	bekasi	bekasi	PROPN
ijtc-367	141	39	city	city	PROPN
ijtc-367	141	40	regional	regional	PROPN
ijtc-367	141	41	revenue	revenue	NOUN
ijtc-367	141	42	agency	agency	NOUN
ijtc-367	141	43	should	should	AUX
ijtc-367	141	44	increase	increase	VERB
ijtc-367	141	45	the	the	DET
ijtc-367	141	46	number	number	NOUN
ijtc-367	141	47	of	of	ADP
ijtc-367	141	48	tapping	tap	VERB
ijtc-367	141	49	box	box	NOUN
ijtc-367	141	50	installation	installation	NOUN
ijtc-367	141	51	officers	officer	NOUN
ijtc-367	141	52	.	.	PUNCT
ijtc-367	142	1	it	it	PRON
ijtc-367	142	2	is	be	AUX
ijtc-367	142	3	because	because	SCONJ
ijtc-367	142	4	the	the	DET
ijtc-367	142	5	tapping	tap	VERB
ijtc-367	142	6	box	box	NOUN
ijtc-367	142	7	installation	installation	NOUN
ijtc-367	142	8	officer	officer	NOUN
ijtc-367	142	9	is	be	AUX
ijtc-367	142	10	not	not	PART
ijtc-367	142	11	proportional	proportional	ADJ
ijtc-367	142	12	to	to	ADP
ijtc-367	142	13	the	the	DET
ijtc-367	142	14	number	number	NOUN
ijtc-367	142	15	of	of	ADP
ijtc-367	142	16	parking	parking	NOUN
ijtc-367	142	17	taxpayers	taxpayer	NOUN
ijtc-367	142	18	registered	register	VERB
ijtc-367	142	19	in	in	ADP
ijtc-367	142	20	the	the	DET
ijtc-367	142	21	city	city	NOUN
ijtc-367	142	22	of	of	ADP
ijtc-367	142	23	bekasi	bekasi	PROPN
ijtc-367	142	24	.	.	PUNCT
ijtc-367	143	1	such	such	ADJ
ijtc-367	143	2	lack	lack	NOUN
ijtc-367	143	3	of	of	ADP
ijtc-367	143	4	human	human	ADJ
ijtc-367	143	5	resources	resource	NOUN
ijtc-367	143	6	also	also	ADV
ijtc-367	143	7	causes	cause	VERB
ijtc-367	143	8	the	the	DET
ijtc-367	143	9	implementation	implementation	NOUN
ijtc-367	143	10	of	of	ADP
ijtc-367	143	11	socialization	socialization	NOUN
ijtc-367	143	12	regarding	regard	VERB
ijtc-367	143	13	the	the	DET
ijtc-367	143	14	benefits	benefit	NOUN
ijtc-367	143	15	and	and	CCONJ
ijtc-367	143	16	importance	importance	NOUN
ijtc-367	143	17	of	of	ADP
ijtc-367	143	18	using	use	VERB
ijtc-367	143	19	the	the	DET
ijtc-367	143	20	tapping	tap	VERB
ijtc-367	143	21	box	box	NOUN
ijtc-367	143	22	has	have	AUX
ijtc-367	143	23	not	not	PART
ijtc-367	143	24	been	be	AUX
ijtc-367	143	25	maximized	maximize	VERB
ijtc-367	143	26	.	.	PUNCT
ijtc-367	144	1	2	2	X
ijtc-367	144	2	)	)	PUNCT
ijtc-367	144	3	for	for	ADP
ijtc-367	144	4	taxpayers	taxpayer	NOUN
ijtc-367	144	5	who	who	PRON
ijtc-367	144	6	do	do	AUX
ijtc-367	144	7	not	not	PART
ijtc-367	144	8	want	want	VERB
ijtc-367	144	9	their	their	PRON
ijtc-367	144	10	business	business	NOUN
ijtc-367	144	11	to	to	PART
ijtc-367	144	12	be	be	AUX
ijtc-367	144	13	installed	instal	VERB
ijtc-367	144	14	with	with	ADP
ijtc-367	144	15	a	a	DET
ijtc-367	144	16	tapping	tap	VERB
ijtc-367	144	17	box	box	NOUN
ijtc-367	144	18	and	and	CCONJ
ijtc-367	144	19	those	those	PRON
ijtc-367	144	20	who	who	PRON
ijtc-367	144	21	have	have	AUX
ijtc-367	144	22	been	be	AUX
ijtc-367	144	23	installed	instal	VERB
ijtc-367	145	1	but	but	CCONJ
ijtc-367	145	2	they	they	PRON
ijtc-367	145	3	misuse	misuse	VERB
ijtc-367	145	4	the	the	DET
ijtc-367	145	5	tapping	tapping	NOUN
ijtc-367	145	6	box	box	NOUN
ijtc-367	145	7	,	,	PUNCT
ijtc-367	145	8	the	the	DET
ijtc-367	145	9	bekasi	bekasi	PROPN
ijtc-367	145	10	city	city	PROPN
ijtc-367	145	11	regional	regional	PROPN
ijtc-367	145	12	revenue	revenue	NOUN
ijtc-367	145	13	agency	agency	NOUN
ijtc-367	145	14	should	should	AUX
ijtc-367	145	15	provide	provide	VERB
ijtc-367	145	16	strict	strict	ADJ
ijtc-367	145	17	sanctions	sanction	NOUN
ijtc-367	145	18	in	in	ADP
ijtc-367	145	19	the	the	DET
ijtc-367	145	20	form	form	NOUN
ijtc-367	145	21	of	of	ADP
ijtc-367	145	22	closing	close	VERB
ijtc-367	145	23	the	the	DET
ijtc-367	145	24	business	business	NOUN
ijtc-367	145	25	for	for	ADP
ijtc-367	145	26	entrepreneurs	entrepreneur	NOUN
ijtc-367	145	27	who	who	PRON
ijtc-367	145	28	do	do	VERB
ijtc-367	145	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	145	30	modernization	modernization	NOUN
ijtc-367	145	31	of	of	ADP
ijtc-367	145	32	administration	administration	NOUN
ijtc-367	145	33	of	of	ADP
ijtc-367	145	34	parking	parking	NOUN
ijtc-367	145	35	tax	tax	NOUN
ijtc-367	145	36	collection	collection	NOUN
ijtc-367	145	37	with	with	ADP
ijtc-367	145	38	tapping	tapping	NOUN
ijtc-367	145	39	box	box	PROPN
ijtc-367	145	40	as	as	ADP
ijtc-367	145	41	a	a	DET
ijtc-367	145	42	supervision	supervision	NOUN
ijtc-367	145	43	and	and	CCONJ
ijtc-367	145	44	compliance	compliance	NOUN
ijtc-367	145	45	function	function	NOUN
ijtc-367	145	46	of	of	ADP
ijtc-367	145	47	regional	regional	ADJ
ijtc-367	145	48	taxpayers	taxpayer	NOUN
ijtc-367	145	49	in	in	ADP
ijtc-367	145	50	bekasi	bekasi	PROPN
ijtc-367	145	51	city	city	PROPN
ijtc-367	145	52	hidayati	hidayati	PROPN
ijtc-367	145	53	,	,	PUNCT
ijtc-367	145	54	andayani	andayani	ADJ
ijtc-367	145	55	,	,	PUNCT
ijtc-367	145	56	kumala	kumala	PROPN
ijtc-367	145	57	,	,	PUNCT
ijtc-367	145	58	subagiyo	subagiyo	PROPN
ijtc-367	145	59	,	,	PUNCT
ijtc-367	145	60	arimbhi	arimbhi	PROPN
ijtc-367	145	61	302	302	NUM
ijtc-367	145	62	|	|	CCONJ
ijtc-367	145	63	ilomata	ilomata	NOUN
ijtc-367	145	64	international	international	ADJ
ijtc-367	145	65	journal	journal	NOUN
ijtc-367	145	66	of	of	ADP
ijtc-367	145	67	tax	tax	PROPN
ijtc-367	145	68	&	&	CCONJ
ijtc-367	145	69	accounting	accounting	PROPN
ijtc-367	145	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	145	71	not	not	PART
ijtc-367	145	72	obey	obey	VERB
ijtc-367	145	73	,	,	PUNCT
ijtc-367	145	74	giving	give	VERB
ijtc-367	145	75	fines	fine	NOUN
ijtc-367	145	76	,	,	PUNCT
ijtc-367	145	77	or	or	CCONJ
ijtc-367	145	78	sanctions	sanction	NOUN
ijtc-367	145	79	in	in	ADP
ijtc-367	145	80	the	the	DET
ijtc-367	145	81	form	form	NOUN
ijtc-367	145	82	of	of	ADP
ijtc-367	145	83	confinement	confinement	NOUN
ijtc-367	145	84	by	by	ADP
ijtc-367	145	85	renewing	renew	VERB
ijtc-367	145	86	existing	exist	VERB
ijtc-367	145	87	regulation	regulation	NOUN
ijtc-367	145	88	of	of	ADP
ijtc-367	145	89	mayor	mayor	NOUN
ijtc-367	145	90	(	(	PUNCT
ijtc-367	145	91	perwal	perwal	NOUN
ijtc-367	145	92	)	)	PUNCT
ijtc-367	145	93	.	.	PUNCT
ijtc-367	146	1	3	3	X
ijtc-367	146	2	)	)	PUNCT
ijtc-367	146	3	for	for	ADP
ijtc-367	146	4	taxpayers	taxpayer	NOUN
ijtc-367	146	5	who	who	PRON
ijtc-367	146	6	have	have	AUX
ijtc-367	146	7	not	not	PART
ijtc-367	146	8	used	use	VERB
ijtc-367	146	9	cash	cash	NOUN
ijtc-367	146	10	register	register	NOUN
ijtc-367	146	11	payments	payment	NOUN
ijtc-367	146	12	or	or	CCONJ
ijtc-367	146	13	digital	digital	NOUN
ijtc-367	146	14	-	-	PUNCT
ijtc-367	146	15	based	base	VERB
ijtc-367	146	16	-	-	PUNCT
ijtc-367	146	17	cash	cash	NOUN
ijtc-367	146	18	registers	register	NOUN
ijtc-367	146	19	,	,	PUNCT
ijtc-367	146	20	the	the	DET
ijtc-367	146	21	bekasi	bekasi	PROPN
ijtc-367	146	22	city	city	PROPN
ijtc-367	146	23	regional	regional	PROPN
ijtc-367	146	24	revenue	revenue	NOUN
ijtc-367	146	25	agency	agency	NOUN
ijtc-367	146	26	should	should	AUX
ijtc-367	146	27	immediately	immediately	ADV
ijtc-367	146	28	launch	launch	VERB
ijtc-367	146	29	a	a	DET
ijtc-367	146	30	special	special	ADJ
ijtc-367	146	31	tool	tool	NOUN
ijtc-367	146	32	that	that	PRON
ijtc-367	146	33	has	have	VERB
ijtc-367	146	34	the	the	DET
ijtc-367	146	35	same	same	ADJ
ijtc-367	146	36	function	function	NOUN
ijtc-367	146	37	as	as	ADP
ijtc-367	146	38	the	the	DET
ijtc-367	146	39	tapping	tapping	NOUN
ijtc-367	146	40	box	box	NOUN
ijtc-367	146	41	.	.	PUNCT
ijtc-367	147	1	it	it	PRON
ijtc-367	147	2	is	be	AUX
ijtc-367	147	3	for	for	ADP
ijtc-367	147	4	a	a	DET
ijtc-367	147	5	tax	tax	NOUN
ijtc-367	147	6	control	control	NOUN
ijtc-367	147	7	and	and	CCONJ
ijtc-367	147	8	increasing	increase	VERB
ijtc-367	147	9	local	local	ADJ
ijtc-367	147	10	tax	tax	NOUN
ijtc-367	147	11	revenue	revenue	NOUN
ijtc-367	147	12	.	.	PUNCT
ijtc-367	148	1	reference	reference	NOUN
ijtc-367	148	2	ardeshiri	ardeshiri	PROPN
ijtc-367	148	3	,	,	PUNCT
ijtc-367	148	4	a.	a.	NOUN
ijtc-367	148	5	,	,	PUNCT
ijtc-367	148	6	safarighouzhdi	safarighouzhdi	PROPN
ijtc-367	148	7	,	,	PUNCT
ijtc-367	148	8	f.	f.	PROPN
ijtc-367	148	9	,	,	PUNCT
ijtc-367	148	10	&	&	CCONJ
ijtc-367	148	11	hossein	hossein	PROPN
ijtc-367	148	12	rashidi	rashidi	PROPN
ijtc-367	148	13	,	,	PUNCT
ijtc-367	148	14	t.	t.	PROPN
ijtc-367	148	15	(	(	PUNCT
ijtc-367	148	16	2021	2021	NUM
ijtc-367	148	17	)	)	PUNCT
ijtc-367	148	18	.	.	PUNCT
ijtc-367	149	1	measuring	measure	VERB
ijtc-367	149	2	willingness	willingness	NOUN
ijtc-367	149	3	to	to	PART
ijtc-367	149	4	pay	pay	VERB
ijtc-367	149	5	for	for	ADP
ijtc-367	149	6	shared	share	VERB
ijtc-367	149	7	parking	parking	NOUN
ijtc-367	149	8	.	.	PUNCT
ijtc-367	150	1	transportation	transportation	NOUN
ijtc-367	150	2	research	research	NOUN
ijtc-367	150	3	part	part	NOUN
ijtc-367	150	4	a	a	DET
ijtc-367	150	5	:	:	PUNCT
ijtc-367	150	6	policy	policy	NOUN
ijtc-367	150	7	and	and	CCONJ
ijtc-367	150	8	practice	practice	NOUN
ijtc-367	150	9	,	,	PUNCT
ijtc-367	150	10	152	152	NUM
ijtc-367	150	11	,	,	PUNCT
ijtc-367	150	12	186–202	186–202	NUM
ijtc-367	150	13	.	.	PUNCT
ijtc-367	151	1	https://doi.org/10.1016/j.tra.2021.08.014	https://doi.org/10.1016/j.tra.2021.08.014	PROPN
ijtc-367	151	2	atmaja	atmaja	PROPN
ijtc-367	151	3	,	,	PUNCT
ijtc-367	151	4	e.	e.	PROPN
ijtc-367	151	5	s.	s.	PROPN
ijtc-367	151	6	(	(	PUNCT
ijtc-367	151	7	2019	2019	NUM
ijtc-367	151	8	)	)	PUNCT
ijtc-367	151	9	.	.	PUNCT
ijtc-367	152	1	tapping	tap	VERB
ijtc-367	152	2	box	box	PROPN
ijtc-367	152	3	wajib	wajib	PROPN
ijtc-367	152	4	pajak	pajak	PROPN
ijtc-367	152	5	kabupaten	kabupaten	PROPN
ijtc-367	152	6	bekasi	bekasi	PROPN
ijtc-367	152	7	.	.	PUNCT
ijtc-367	153	1	jurnal	jurnal	ADJ
ijtc-367	153	2	indonesia	indonesia	PROPN
ijtc-367	153	3	baru	baru	PROPN
ijtc-367	153	4	.	.	PUNCT
ijtc-367	154	1	https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasiakan-di-pasang-560-se-wilayah-bekasi/	https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasiakan-di-pasang-560-se-wilayah-bekasi/	ADJ
ijtc-367	154	2	bird	bird	NOUN
ijtc-367	154	3	,	,	PUNCT
ijtc-367	154	4	r.	r.	PROPN
ijtc-367	154	5	m.	m.	PROPN
ijtc-367	154	6	,	,	PUNCT
ijtc-367	154	7	&	&	CCONJ
ijtc-367	154	8	zolt	zolt	PROPN
ijtc-367	154	9	,	,	PUNCT
ijtc-367	154	10	e.	e.	PROPN
ijtc-367	154	11	m.	m.	PROPN
ijtc-367	154	12	(	(	PUNCT
ijtc-367	154	13	2005	2005	NUM
ijtc-367	154	14	)	)	PUNCT
ijtc-367	154	15	.	.	PUNCT
ijtc-367	155	1	the	the	DET
ijtc-367	155	2	limited	limited	ADJ
ijtc-367	155	3	role	role	NOUN
ijtc-367	155	4	of	of	ADP
ijtc-367	155	5	the	the	DET
ijtc-367	155	6	personal	personal	ADJ
ijtc-367	155	7	income	income	NOUN
ijtc-367	155	8	tax	tax	NOUN
ijtc-367	155	9	in	in	ADP
ijtc-367	155	10	developing	develop	VERB
ijtc-367	155	11	countries	country	NOUN
ijtc-367	155	12	.	.	PUNCT
ijtc-367	156	1	journal	journal	NOUN
ijtc-367	156	2	of	of	ADP
ijtc-367	156	3	asian	asian	ADJ
ijtc-367	156	4	economics	economic	NOUN
ijtc-367	156	5	,	,	PUNCT
ijtc-367	156	6	16(6	16(6	NUM
ijtc-367	156	7	)	)	PUNCT
ijtc-367	156	8	,	,	PUNCT
ijtc-367	156	9	928–946	928–946	NUM
ijtc-367	156	10	.	.	PUNCT
ijtc-367	157	1	https://doi.org/10.1016/j.asieco.2005.09.001	https://doi.org/10.1016/j.asieco.2005.09.001	PROPN
ijtc-367	157	2	fauzi	fauzi	PROPN
ijtc-367	157	3	,	,	PUNCT
ijtc-367	157	4	d.	d.	PROPN
ijtc-367	157	5	r.	r.	PROPN
ijtc-367	157	6	(	(	PUNCT
ijtc-367	157	7	2019	2019	NUM
ijtc-367	157	8	)	)	PUNCT
ijtc-367	157	9	.	.	PUNCT
ijtc-367	158	1	penggunaan	penggunaan	PROPN
ijtc-367	158	2	tapping	tap	VERB
ijtc-367	158	3	box	box	PROPN
ijtc-367	158	4	dalam	dalam	PROPN
ijtc-367	158	5	upaya	upaya	PROPN
ijtc-367	158	6	penanggulangan	penanggulangan	PROPN
ijtc-367	158	7	tindak	tindak	PROPN
ijtc-367	158	8	pidana	pidana	PROPN
ijtc-367	158	9	korupsi	korupsi	PROPN
ijtc-367	158	10	pajak	pajak	PROPN
ijtc-367	158	11	daerah	daerah	PROPN
ijtc-367	158	12	(	(	PUNCT
ijtc-367	158	13	studi	studi	PROPN
ijtc-367	158	14	di	di	PROPN
ijtc-367	158	15	kota	kota	PROPN
ijtc-367	158	16	bandar	bandar	PROPN
ijtc-367	158	17	lampung	lampung	PROPN
ijtc-367	158	18	)	)	PUNCT
ijtc-367	159	1	[	[	X
ijtc-367	159	2	universitas	universita	NOUN
ijtc-367	159	3	lampung	lampung	NOUN
ijtc-367	159	4	]	]	PUNCT
ijtc-367	159	5	.	.	PUNCT
ijtc-367	160	1	https://docplayer.info/187751410-penggunaan-tapping-box-dalam-upaya-penanggulangantindak-pidana-korupsi-pajak-daerah-studi-di-kota-bandar-lampung-skripsi-oleh-desta-riskafauzi.html	https://docplayer.info/187751410-penggunaan-tapping-box-dalam-upaya-penanggulangantindak-pidana-korupsi-pajak-daerah-studi-di-kota-bandar-lampung-skripsi-oleh-desta-riskafauzi.html	PROPN
ijtc-367	160	2	feitelson	feitelson	PROPN
ijtc-367	160	3	,	,	PUNCT
ijtc-367	160	4	e.	e.	PROPN
ijtc-367	160	5	,	,	PUNCT
ijtc-367	160	6	&	&	CCONJ
ijtc-367	160	7	rotem	rotem	PROPN
ijtc-367	160	8	,	,	PUNCT
ijtc-367	160	9	o.	o.	PROPN
ijtc-367	160	10	(	(	PUNCT
ijtc-367	160	11	2004	2004	NUM
ijtc-367	160	12	)	)	PUNCT
ijtc-367	160	13	.	.	PUNCT
ijtc-367	161	1	the	the	DET
ijtc-367	161	2	case	case	NOUN
ijtc-367	161	3	for	for	ADP
ijtc-367	161	4	taxing	tax	VERB
ijtc-367	161	5	surface	surface	NOUN
ijtc-367	161	6	parking	parking	NOUN
ijtc-367	161	7	.	.	PUNCT
ijtc-367	162	1	transportation	transportation	NOUN
ijtc-367	162	2	research	research	NOUN
ijtc-367	162	3	part	part	NOUN
ijtc-367	162	4	d	d	NOUN
ijtc-367	162	5	:	:	PUNCT
ijtc-367	162	6	transport	transport	NOUN
ijtc-367	162	7	and	and	CCONJ
ijtc-367	162	8	environment	environment	NOUN
ijtc-367	162	9	,	,	PUNCT
ijtc-367	162	10	9(4	9(4	NUM
ijtc-367	162	11	)	)	PUNCT
ijtc-367	162	12	,	,	PUNCT
ijtc-367	162	13	319–333	319–333	NUM
ijtc-367	162	14	.	.	PUNCT
ijtc-367	163	1	https://doi.org/10.1016/j.trd.2004.04.002	https://doi.org/10.1016/j.trd.2004.04.002	PROPN
ijtc-367	163	2	gragera	gragera	PROPN
ijtc-367	163	3	,	,	PUNCT
ijtc-367	163	4	a.	a.	NOUN
ijtc-367	163	5	,	,	PUNCT
ijtc-367	163	6	hybel	hybel	PROPN
ijtc-367	163	7	,	,	PUNCT
ijtc-367	163	8	j.	j.	PROPN
ijtc-367	163	9	,	,	PUNCT
ijtc-367	163	10	madsen	madsen	PROPN
ijtc-367	163	11	,	,	PUNCT
ijtc-367	163	12	e.	e.	PROPN
ijtc-367	163	13	,	,	PUNCT
ijtc-367	163	14	&	&	CCONJ
ijtc-367	163	15	mulalic	mulalic	PROPN
ijtc-367	163	16	,	,	PUNCT
ijtc-367	163	17	i.	i.	NOUN
ijtc-367	163	18	(	(	PUNCT
ijtc-367	163	19	2021	2021	NUM
ijtc-367	163	20	)	)	PUNCT
ijtc-367	163	21	.	.	PUNCT
ijtc-367	164	1	a	a	DET
ijtc-367	164	2	model	model	NOUN
ijtc-367	164	3	for	for	ADP
ijtc-367	164	4	estimation	estimation	NOUN
ijtc-367	164	5	of	of	ADP
ijtc-367	164	6	the	the	DET
ijtc-367	164	7	demand	demand	NOUN
ijtc-367	164	8	for	for	ADP
ijtc-367	164	9	on	on	ADP
ijtc-367	164	10	-	-	PUNCT
ijtc-367	164	11	street	street	NOUN
ijtc-367	164	12	parking	parking	NOUN
ijtc-367	164	13	.	.	PUNCT
ijtc-367	165	1	economics	economic	NOUN
ijtc-367	165	2	of	of	ADP
ijtc-367	165	3	transportation	transportation	NOUN
ijtc-367	165	4	,	,	PUNCT
ijtc-367	165	5	28	28	NUM
ijtc-367	165	6	,	,	PUNCT
ijtc-367	165	7	100231	100231	NUM
ijtc-367	165	8	.	.	PUNCT
ijtc-367	166	1	https://doi.org/10.1016/j.ecotra.2021.100231	https://doi.org/10.1016/j.ecotra.2021.100231	ADJ
ijtc-367	166	2	mardiasmo	mardiasmo	NOUN
ijtc-367	166	3	.	.	PUNCT
ijtc-367	167	1	(	(	PUNCT
ijtc-367	167	2	2016	2016	NUM
ijtc-367	167	3	)	)	PUNCT
ijtc-367	167	4	.	.	PUNCT
ijtc-367	168	1	perpajakan	perpajakan	INTJ
ijtc-367	168	2	(	(	PUNCT
ijtc-367	168	3	mardiasmo	mardiasmo	PROPN
ijtc-367	168	4	(	(	PUNCT
ijtc-367	168	5	ed	ed	NOUN
ijtc-367	168	6	.	.	PUNCT
ijtc-367	168	7	)	)	PUNCT
ijtc-367	168	8	;	;	PUNCT
ijtc-367	168	9	iii	iii	X
ijtc-367	168	10	)	)	PUNCT
ijtc-367	168	11	.	.	PUNCT
ijtc-367	169	1	andi	andi	PROPN
ijtc-367	169	2	.	.	PROPN
ijtc-367	170	1	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-367	170	2	ail	ail	PROPN
ijtc-367	170	3	ostermeijer	ostermeijer	PROPN
ijtc-367	170	4	,	,	PUNCT
ijtc-367	170	5	f.	f.	PROPN
ijtc-367	170	6	,	,	PUNCT
ijtc-367	170	7	koster	koster	PROPN
ijtc-367	170	8	,	,	PUNCT
ijtc-367	170	9	h.	h.	PROPN
ijtc-367	170	10	,	,	PUNCT
ijtc-367	170	11	nunes	nunes	PROPN
ijtc-367	170	12	,	,	PUNCT
ijtc-367	170	13	l.	l.	PROPN
ijtc-367	170	14	,	,	PUNCT
ijtc-367	170	15	&	&	CCONJ
ijtc-367	170	16	van	van	PROPN
ijtc-367	170	17	ommeren	ommeren	PROPN
ijtc-367	170	18	,	,	PUNCT
ijtc-367	170	19	j.	j.	PROPN
ijtc-367	170	20	(	(	PUNCT
ijtc-367	170	21	2021	2021	NUM
ijtc-367	170	22	)	)	PUNCT
ijtc-367	170	23	.	.	PUNCT
ijtc-367	171	1	citywide	citywide	ADJ
ijtc-367	171	2	parking	parking	NOUN
ijtc-367	171	3	policy	policy	NOUN
ijtc-367	171	4	and	and	CCONJ
ijtc-367	171	5	traffic	traffic	NOUN
ijtc-367	171	6	:	:	PUNCT
ijtc-367	171	7	evidence	evidence	NOUN
ijtc-367	171	8	from	from	ADP
ijtc-367	171	9	amsterdam	amsterdam	PROPN
ijtc-367	171	10	.	.	PUNCT
ijtc-367	172	1	journal	journal	PROPN
ijtc-367	172	2	of	of	ADP
ijtc-367	172	3	urban	urban	ADJ
ijtc-367	172	4	economics	economic	NOUN
ijtc-367	172	5	,	,	PUNCT
ijtc-367	172	6	103418	103418	NUM
ijtc-367	172	7	.	.	PUNCT
ijtc-367	173	1	https://doi.org/10.1016/j.jue.2021.103418	https://doi.org/10.1016/j.jue.2021.103418	PROPN
ijtc-367	173	2	pandiangan	pandiangan	PROPN
ijtc-367	173	3	,	,	PUNCT
ijtc-367	173	4	l.	l.	PROPN
ijtc-367	173	5	(	(	PUNCT
ijtc-367	173	6	2008	2008	NUM
ijtc-367	173	7	)	)	PUNCT
ijtc-367	173	8	.	.	PUNCT
ijtc-367	174	1	modernisasi	modernisasi	PROPN
ijtc-367	174	2	&	&	CCONJ
ijtc-367	174	3	reformasi	reformasi	PROPN
ijtc-367	174	4	pelayanan	pelayanan	PROPN
ijtc-367	174	5	perpajakan	perpajakan	PROPN
ijtc-367	174	6	berdasarkan	berdasarkan	PROPN
ijtc-367	174	7	uu	uu	PROPN
ijtc-367	174	8	terbaru	terbaru	PROPN
ijtc-367	174	9	(	(	PUNCT
ijtc-367	174	10	l.	l.	PROPN
ijtc-367	174	11	pandiangan	pandiangan	PROPN
ijtc-367	174	12	(	(	PUNCT
ijtc-367	174	13	ed	ed	NOUN
ijtc-367	174	14	.	.	PUNCT
ijtc-367	174	15	)	)	PUNCT
ijtc-367	174	16	;	;	PUNCT
ijtc-367	174	17	i	i	PROPN
ijtc-367	174	18	)	)	PUNCT
ijtc-367	174	19	.	.	PUNCT
ijtc-367	175	1	pt	pt	PROPN
ijtc-367	175	2	elex	elex	PROPN
ijtc-367	175	3	media	media	PROPN
ijtc-367	175	4	komputindo	komputindo	NOUN
ijtc-367	175	5	.	.	PUNCT
ijtc-367	176	1	https://opac.perpusnas.go.id/detailopac.aspx?id=491531	https://opac.perpusnas.go.id/detailopac.aspx?id=491531	PROPN
ijtc-367	176	2	parmar	parmar	PROPN
ijtc-367	176	3	,	,	PUNCT
ijtc-367	176	4	j.	j.	PROPN
ijtc-367	176	5	,	,	PUNCT
ijtc-367	176	6	das	das	PROPN
ijtc-367	176	7	,	,	PUNCT
ijtc-367	176	8	p.	p.	PROPN
ijtc-367	176	9	,	,	PUNCT
ijtc-367	176	10	&	&	CCONJ
ijtc-367	176	11	dave	dave	PROPN
ijtc-367	176	12	,	,	PUNCT
ijtc-367	176	13	s.	s.	PROPN
ijtc-367	176	14	m.	m.	PROPN
ijtc-367	176	15	(	(	PUNCT
ijtc-367	176	16	2021	2021	NUM
ijtc-367	176	17	)	)	PUNCT
ijtc-367	176	18	.	.	PUNCT
ijtc-367	177	1	a	a	DET
ijtc-367	177	2	machine	machine	NOUN
ijtc-367	177	3	learning	learn	VERB
ijtc-367	177	4	approach	approach	NOUN
ijtc-367	177	5	for	for	ADP
ijtc-367	177	6	modelling	model	VERB
ijtc-367	177	7	parking	parking	NOUN
ijtc-367	177	8	duration	duration	NOUN
ijtc-367	177	9	in	in	ADP
ijtc-367	177	10	urban	urban	ADJ
ijtc-367	177	11	land	land	NOUN
ijtc-367	177	12	-	-	PUNCT
ijtc-367	177	13	use	use	NOUN
ijtc-367	177	14	.	.	PUNCT
ijtc-367	178	1	physica	physica	NOUN
ijtc-367	178	2	a	a	DET
ijtc-367	178	3	:	:	PUNCT
ijtc-367	178	4	statistical	statistical	ADJ
ijtc-367	178	5	mechanics	mechanic	NOUN
ijtc-367	178	6	and	and	CCONJ
ijtc-367	178	7	its	its	PRON
ijtc-367	178	8	applications	application	NOUN
ijtc-367	178	9	,	,	PUNCT
ijtc-367	178	10	572	572	NUM
ijtc-367	178	11	,	,	PUNCT
ijtc-367	178	12	125873	125873	NUM
ijtc-367	178	13	.	.	PUNCT
ijtc-367	179	1	https://doi.org/10.1016/j.physa.2021.125873	https://doi.org/10.1016/j.physa.2021.125873	PROPN
ijtc-367	179	2	rahayu	rahayu	PROPN
ijtc-367	179	3	,	,	PUNCT
ijtc-367	179	4	s.	s.	PROPN
ijtc-367	179	5	k.	k.	PROPN
ijtc-367	179	6	(	(	PUNCT
ijtc-367	179	7	2010	2010	NUM
ijtc-367	179	8	)	)	PUNCT
ijtc-367	179	9	.	.	PUNCT
ijtc-367	180	1	perpajakan	perpajakan	PROPN
ijtc-367	180	2	indonesia	indonesia	PROPN
ijtc-367	180	3	 	 	SPACE
ijtc-367	180	4	:	:	PUNCT
ijtc-367	180	5	konsep	konsep	PROPN
ijtc-367	180	6	dan	dan	PROPN
ijtc-367	180	7	aspek	aspek	VERB
ijtc-367	180	8	formal	formal	ADJ
ijtc-367	180	9	(	(	PUNCT
ijtc-367	180	10	s.	s.	PROPN
ijtc-367	180	11	k.	k.	PROPN
ijtc-367	180	12	rahayu	rahayu	PROPN
ijtc-367	180	13	(	(	PUNCT
ijtc-367	180	14	ed	ed	NOUN
ijtc-367	180	15	.	.	PUNCT
ijtc-367	180	16	)	)	PUNCT
ijtc-367	180	17	;	;	PUNCT
ijtc-367	180	18	i	i	PROPN
ijtc-367	180	19	)	)	PUNCT
ijtc-367	180	20	.	.	PUNCT
ijtc-367	181	1	graha	graha	PROPN
ijtc-367	181	2	ilmu	ilmu	PROPN
ijtc-367	181	3	.	.	PUNCT
ijtc-367	182	1	http://inlislite.uin-suska.ac.id/opac/detail-opac?id=19839	http://inlislite.uin-suska.ac.id/opac/detail-opac?id=19839	PROPN
ijtc-367	182	2	rosdiana	rosdiana	PROPN
ijtc-367	182	3	,	,	PUNCT
ijtc-367	182	4	h.	h.	PROPN
ijtc-367	182	5	,	,	PUNCT
ijtc-367	182	6	&	&	CCONJ
ijtc-367	182	7	irianto	irianto	ADP
ijtc-367	182	8	,	,	PUNCT
ijtc-367	182	9	e.	e.	PROPN
ijtc-367	182	10	s.	s.	PROPN
ijtc-367	182	11	(	(	PUNCT
ijtc-367	182	12	2012	2012	NUM
ijtc-367	182	13	)	)	PUNCT
ijtc-367	182	14	.	.	PUNCT
ijtc-367	183	1	pengantar	pengantar	PROPN
ijtc-367	183	2	ilmu	ilmu	PROPN
ijtc-367	183	3	pajak	pajak	ADV
ijtc-367	183	4	:	:	PUNCT
ijtc-367	183	5	kebijakan	kebijakan	PROPN
ijtc-367	183	6	dan	dan	PROPN
ijtc-367	183	7	implementasi	implementasi	PROPN
ijtc-367	183	8	di	di	PROPN
ijtc-367	183	9	indonesia	indonesia	PROPN
ijtc-367	183	10	(	(	PUNCT
ijtc-367	183	11	h.	h.	PROPN
ijtc-367	183	12	rosdiana	rosdiana	PROPN
ijtc-367	183	13	(	(	PUNCT
ijtc-367	183	14	ed	ed	NOUN
ijtc-367	183	15	.	.	PUNCT
ijtc-367	183	16	)	)	PUNCT
ijtc-367	183	17	)	)	PUNCT
ijtc-367	183	18	.	.	PUNCT
ijtc-367	184	1	cv	cv	PROPN
ijtc-367	184	2	rajawali	rajawali	PROPN
ijtc-367	184	3	.	.	PROPN
ijtc-367	185	1	http://lib.ui.ac.id/detail?id=20339121	http://lib.ui.ac.id/detail?id=20339121	VERB
ijtc-367	185	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-367	185	3	modernization	modernization	NOUN
ijtc-367	185	4	of	of	ADP
ijtc-367	185	5	administration	administration	NOUN
ijtc-367	185	6	of	of	ADP
ijtc-367	185	7	parking	parking	NOUN
ijtc-367	185	8	tax	tax	NOUN
ijtc-367	185	9	collection	collection	NOUN
ijtc-367	185	10	with	with	ADP
ijtc-367	185	11	tapping	tapping	NOUN
ijtc-367	185	12	box	box	PROPN
ijtc-367	185	13	as	as	ADP
ijtc-367	185	14	a	a	DET
ijtc-367	185	15	supervision	supervision	NOUN
ijtc-367	185	16	and	and	CCONJ
ijtc-367	185	17	compliance	compliance	NOUN
ijtc-367	185	18	function	function	NOUN
ijtc-367	185	19	of	of	ADP
ijtc-367	185	20	regional	regional	ADJ
ijtc-367	185	21	taxpayers	taxpayer	NOUN
ijtc-367	185	22	in	in	ADP
ijtc-367	185	23	bekasi	bekasi	PROPN
ijtc-367	185	24	city	city	PROPN
ijtc-367	185	25	hidayati	hidayati	PROPN
ijtc-367	185	26	,	,	PUNCT
ijtc-367	185	27	andayani	andayani	ADJ
ijtc-367	185	28	,	,	PUNCT
ijtc-367	185	29	kumala	kumala	PROPN
ijtc-367	185	30	,	,	PUNCT
ijtc-367	185	31	subagiyo	subagiyo	PROPN
ijtc-367	185	32	,	,	PUNCT
ijtc-367	185	33	arimbhi	arimbhi	PROPN
ijtc-367	185	34	303	303	NUM
ijtc-367	185	35	|	|	NOUN
ijtc-367	185	36	ilomata	ilomata	PROPN
ijtc-367	185	37	international	international	ADJ
ijtc-367	185	38	journal	journal	NOUN
ijtc-367	185	39	of	of	ADP
ijtc-367	185	40	tax	tax	PROPN
ijtc-367	185	41	&	&	CCONJ
ijtc-367	185	42	accounting	accounting	PROPN
ijtc-367	185	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-367	185	44	sadhani	sadhani	PROPN
ijtc-367	185	45	,	,	PUNCT
ijtc-367	185	46	d.	d.	PROPN
ijtc-367	185	47	(	(	PUNCT
ijtc-367	185	48	2012	2012	NUM
ijtc-367	185	49	)	)	PUNCT
ijtc-367	185	50	.	.	PUNCT
ijtc-367	186	1	pajak	pajak	ADV
ijtc-367	186	2	menuju	menuju	VERB
ijtc-367	186	3	good	good	ADJ
ijtc-367	186	4	governance	governance	NOUN
ijtc-367	186	5	melalui	melalui	PROPN
ijtc-367	186	6	modernisasi	modernisasi	PROPN
ijtc-367	186	7	(	(	PUNCT
ijtc-367	186	8	d.	d.	PROPN
ijtc-367	186	9	sadhani	sadhani	PROPN
ijtc-367	186	10	(	(	PUNCT
ijtc-367	186	11	ed	ed	NOUN
ijtc-367	186	12	.	.	PUNCT
ijtc-367	186	13	)	)	PUNCT
ijtc-367	186	14	;	;	PUNCT
ijtc-367	186	15	ii	ii	X
ijtc-367	186	16	)	)	PUNCT
ijtc-367	186	17	.	.	PUNCT
ijtc-367	187	1	pt	pt	PROPN
ijtc-367	187	2	rineka	rineka	NOUN
ijtc-367	187	3	cipta	cipta	NOUN
ijtc-367	187	4	.	.	PUNCT
ijtc-367	188	1	tscharaktschiew	tscharaktschiew	NOUN
ijtc-367	188	2	,	,	PUNCT
ijtc-367	188	3	s.	s.	PROPN
ijtc-367	188	4	,	,	PUNCT
ijtc-367	188	5	&	&	CCONJ
ijtc-367	188	6	reimann	reimann	PROPN
ijtc-367	188	7	,	,	PUNCT
ijtc-367	188	8	f.	f.	PROPN
ijtc-367	188	9	(	(	PUNCT
ijtc-367	188	10	2021	2021	NUM
ijtc-367	188	11	)	)	PUNCT
ijtc-367	188	12	.	.	PUNCT
ijtc-367	189	1	on	on	ADP
ijtc-367	189	2	employer	employer	NOUN
ijtc-367	189	3	-	-	PUNCT
ijtc-367	189	4	paid	pay	VERB
ijtc-367	189	5	parking	parking	NOUN
ijtc-367	189	6	and	and	CCONJ
ijtc-367	189	7	parking	parking	NOUN
ijtc-367	189	8	(	(	PUNCT
ijtc-367	189	9	cash	cash	NOUN
ijtc-367	189	10	-	-	PUNCT
ijtc-367	189	11	out	out	ADP
ijtc-367	189	12	)	)	PUNCT
ijtc-367	189	13	policy	policy	NOUN
ijtc-367	189	14	:	:	PUNCT
ijtc-367	189	15	a	a	DET
ijtc-367	189	16	formal	formal	ADJ
ijtc-367	189	17	synthesis	synthesis	NOUN
ijtc-367	189	18	of	of	ADP
ijtc-367	189	19	different	different	ADJ
ijtc-367	189	20	perspectives	perspective	NOUN
ijtc-367	189	21	.	.	PUNCT
ijtc-367	190	1	transport	transport	NOUN
ijtc-367	190	2	policy	policy	NOUN
ijtc-367	190	3	,	,	PUNCT
ijtc-367	190	4	110	110	NUM
ijtc-367	190	5	,	,	PUNCT
ijtc-367	190	6	499–516	499–516	NUM
ijtc-367	190	7	.	.	PUNCT
ijtc-367	191	1	https://doi.org/10.1016/j.tranpol.2021.07.002	https://doi.org/10.1016/j.tranpol.2021.07.002	NUM
ijtc-367	191	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ