id	sid	tid	token	lemma	pos
ijtc-369	1	1	the	the	DET
ijtc-369	1	2	illomata	illomata	PROPN
ijtc-369	1	3	international	international	PROPN
ijtc-369	1	4	journal	journal	PROPN
ijtc-369	1	5	of	of	ADP
ijtc-369	1	6	management	management	NOUN
ijtc-369	1	7	ilomata	ilomata	PROPN
ijtc-369	1	8	international	international	ADJ
ijtc-369	1	9	journal	journal	NOUN
ijtc-369	1	10	of	of	ADP
ijtc-369	1	11	tax	tax	PROPN
ijtc-369	1	12	&	&	CCONJ
ijtc-369	1	13	accounting	account	VERB
ijtc-369	1	14	p	p	PROPN
ijtc-369	1	15	-	-	PUNCT
ijtc-369	1	16	issn	issn	NOUN
ijtc-369	1	17	:	:	PUNCT
ijtc-369	1	18	2714	2714	NUM
ijtc-369	1	19	-	-	SYM
ijtc-369	1	20	9838	9838	NUM
ijtc-369	1	21	;	;	PUNCT
ijtc-369	1	22	e	e	X
ijtc-369	1	23	-	-	PUNCT
ijtc-369	1	24	issn	issn	NOUN
ijtc-369	1	25	:	:	PUNCT
ijtc-369	1	26	2714	2714	NUM
ijtc-369	1	27	-	-	SYM
ijtc-369	1	28	9846	9846	NUM
ijtc-369	1	29	volume	volume	NOUN
ijtc-369	1	30	2	2	NUM
ijtc-369	1	31	,	,	PUNCT
ijtc-369	1	32	issue	issue	NOUN
ijtc-369	1	33	4	4	NUM
ijtc-369	1	34	october	october	NOUN
ijtc-369	1	35	2021	2021	NUM
ijtc-369	1	36	page	page	NOUN
ijtc-369	2	1	no	no	NOUN
ijtc-369	2	2	.	.	PUNCT
ijtc-369	3	1	304	304	NUM
ijtc-369	3	2	-	-	SYM
ijtc-369	3	3	312	312	NUM
ijtc-369	3	4	304	304	NUM
ijtc-369	3	5	|	|	ADV
ijtc-369	3	6	ilomata	ilomata	PROPN
ijtc-369	3	7	international	international	ADJ
ijtc-369	3	8	journal	journal	NOUN
ijtc-369	3	9	of	of	ADP
ijtc-369	3	10	tax	tax	PROPN
ijtc-369	3	11	&	&	CCONJ
ijtc-369	3	12	accounting	account	VERB
ijtc-369	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	3	14	the	the	DET
ijtc-369	3	15	impact	impact	NOUN
ijtc-369	3	16	of	of	ADP
ijtc-369	3	17	the	the	DET
ijtc-369	3	18	covid-19	covid-19	PROPN
ijtc-369	3	19	pandemic	pandemic	NOUN
ijtc-369	3	20	on	on	ADP
ijtc-369	3	21	the	the	DET
ijtc-369	3	22	compliance	compliance	NOUN
ijtc-369	3	23	level	level	NOUN
ijtc-369	3	24	of	of	ADP
ijtc-369	3	25	annual	annual	ADJ
ijtc-369	3	26	spt	spt	NOUN
ijtc-369	3	27	reporting	reporting	NOUN
ijtc-369	3	28	for	for	ADP
ijtc-369	3	29	individual	individual	ADJ
ijtc-369	3	30	taxpayers	taxpayer	NOUN
ijtc-369	3	31	at	at	ADP
ijtc-369	3	32	the	the	DET
ijtc-369	3	33	pondok	pondok	PROPN
ijtc-369	3	34	aren	aren	ADP
ijtc-369	3	35	tax	tax	NOUN
ijtc-369	3	36	service	service	NOUN
ijtc-369	3	37	office	office	NOUN
ijtc-369	3	38	,	,	PUNCT
ijtc-369	3	39	south	south	NOUN
ijtc-369	3	40	tangerang	tangerang	PROPN
ijtc-369	3	41	city	city	PROPN
ijtc-369	3	42	ambarwati1	ambarwati1	PROPN
ijtc-369	3	43	,	,	PUNCT
ijtc-369	3	44	indra	indra	PROPN
ijtc-369	3	45	sumarna	sumarna	PROPN
ijtc-369	3	46	sobari2	sobari2	PROPN
ijtc-369	3	47	,	,	PUNCT
ijtc-369	3	48	rudi	rudi	PROPN
ijtc-369	3	49	kristanto3	kristanto3	PROPN
ijtc-369	4	1	123indonesia	123indonesia	PROPN
ijtc-369	4	2	institut	institut	PROPN
ijtc-369	4	3	ilmu	ilmu	PROPN
ijtc-369	4	4	sosial	sosial	PROPN
ijtc-369	4	5	dan	dan	PROPN
ijtc-369	4	6	manajemen	manajemen	PROPN
ijtc-369	4	7	stiami	stiami	PROPN
ijtc-369	4	8	jakarta	jakarta	PROPN
ijtc-369	4	9	,	,	PUNCT
ijtc-369	4	10	indonesia	indonesia	PROPN
ijtc-369	4	11	correspondent	correspondent	NOUN
ijtc-369	4	12	:	:	PUNCT
ijtc-369	4	13	ambaryusuf26@gmail.com1	ambaryusuf26@gmail.com1	NOUN
ijtc-369	4	14	,	,	PUNCT
ijtc-369	4	15	indra@stiami.ac.id2	indra@stiami.ac.id2	PROPN
ijtc-369	4	16	,	,	PUNCT
ijtc-369	4	17	rudikristanto@stiami.ac.id3	rudikristanto@stiami.ac.id3	PROPN
ijtc-369	4	18	received	receive	VERB
ijtc-369	4	19	:	:	PUNCT
ijtc-369	4	20	august	august	PROPN
ijtc-369	4	21	08	08	NUM
ijtc-369	4	22	,	,	PUNCT
ijtc-369	4	23	2021	2021	NUM
ijtc-369	4	24	accepted	accept	VERB
ijtc-369	4	25	:	:	PUNCT
ijtc-369	4	26	august	august	PROPN
ijtc-369	4	27	25	25	NUM
ijtc-369	4	28	,	,	PUNCT
ijtc-369	4	29	2021	2021	NUM
ijtc-369	4	30	published	publish	VERB
ijtc-369	4	31	:	:	PUNCT
ijtc-369	4	32	october	october	PROPN
ijtc-369	4	33	31	31	NUM
ijtc-369	4	34	,	,	PUNCT
ijtc-369	4	35	2021	2021	NUM
ijtc-369	4	36	citation	citation	NOUN
ijtc-369	4	37	:	:	PUNCT
ijtc-369	4	38	ambarwati	ambarwati	ADV
ijtc-369	4	39	.	.	PUNCT
ijtc-369	4	40	,	,	PUNCT
ijtc-369	4	41	sobari	sobari	PROPN
ijtc-369	4	42	,	,	PUNCT
ijtc-369	4	43	i.s	i.s	PROPN
ijtc-369	4	44	.	.	PROPN
ijtc-369	4	45	,	,	PUNCT
ijtc-369	4	46	kristanto	kristanto	PROPN
ijtc-369	4	47	,	,	PUNCT
ijtc-369	4	48	r.	r.	PROPN
ijtc-369	4	49	(	(	PUNCT
ijtc-369	4	50	2021	2021	NUM
ijtc-369	4	51	)	)	PUNCT
ijtc-369	4	52	.	.	PUNCT
ijtc-369	5	1	the	the	DET
ijtc-369	5	2	impact	impact	NOUN
ijtc-369	5	3	of	of	ADP
ijtc-369	5	4	the	the	DET
ijtc-369	5	5	covid-19	covid-19	PROPN
ijtc-369	5	6	pandemic	pandemic	NOUN
ijtc-369	5	7	on	on	ADP
ijtc-369	5	8	the	the	DET
ijtc-369	5	9	compliance	compliance	NOUN
ijtc-369	5	10	level	level	NOUN
ijtc-369	5	11	of	of	ADP
ijtc-369	5	12	annual	annual	ADJ
ijtc-369	5	13	spt	spt	NOUN
ijtc-369	5	14	reporting	reporting	NOUN
ijtc-369	5	15	for	for	ADP
ijtc-369	5	16	individual	individual	ADJ
ijtc-369	5	17	taxpayers	taxpayer	NOUN
ijtc-369	5	18	at	at	ADP
ijtc-369	5	19	the	the	DET
ijtc-369	5	20	pondok	pondok	PROPN
ijtc-369	5	21	aren	aren	ADP
ijtc-369	5	22	tax	tax	NOUN
ijtc-369	5	23	service	service	NOUN
ijtc-369	5	24	office	office	NOUN
ijtc-369	5	25	,	,	PUNCT
ijtc-369	5	26	south	south	PROPN
ijtc-369	5	27	tangerang	tangerang	PROPN
ijtc-369	5	28	city	city	PROPN
ijtc-369	5	29	.	.	PUNCT
ijtc-369	6	1	ilomata	ilomata	PROPN
ijtc-369	6	2	international	international	ADJ
ijtc-369	6	3	journal	journal	PROPN
ijtc-369	6	4	of	of	ADP
ijtc-369	6	5	tax	tax	PROPN
ijtc-369	6	6	&	&	CCONJ
ijtc-369	6	7	accounting	account	VERB
ijtc-369	6	8	2(4),304	2(4),304	PROPN
ijtc-369	6	9	-	-	SYM
ijtc-369	6	10	312	312	NUM
ijtc-369	6	11	.	.	PUNCT
ijtc-369	7	1	https://doi.org/10.52728/ijtc.v2i4.369	https://doi.org/10.52728/ijtc.v2i4.369	PROPN
ijtc-369	7	2	abstract	abstract	PROPN
ijtc-369	7	3	:	:	PUNCT
ijtc-369	7	4	indonesia	indonesia	PROPN
ijtc-369	7	5	has	have	AUX
ijtc-369	7	6	recorded	record	VERB
ijtc-369	7	7	a	a	DET
ijtc-369	7	8	total	total	NOUN
ijtc-369	7	9	of	of	ADP
ijtc-369	7	10	1,626,812	1,626,812	NUM
ijtc-369	7	11	positive	positive	ADJ
ijtc-369	7	12	cases	case	NOUN
ijtc-369	7	13	of	of	ADP
ijtc-369	7	14	covid	covid	PROPN
ijtc-369	7	15	19	19	NUM
ijtc-369	7	16	,	,	PUNCT
ijtc-369	7	17	44,172	44,172	NUM
ijtc-369	7	18	people	people	NOUN
ijtc-369	7	19	died	die	VERB
ijtc-369	7	20	,	,	PUNCT
ijtc-369	7	21	recovered	recover	VERB
ijtc-369	7	22	1,481,449	1,481,449	NUM
ijtc-369	7	23	people	people	NOUN
ijtc-369	7	24	(	(	PUNCT
ijtc-369	7	25	last	last	ADJ
ijtc-369	7	26	update	update	NOUN
ijtc-369	7	27	:	:	PUNCT
ijtc-369	7	28	april	april	PROPN
ijtc-369	7	29	22	22	NUM
ijtc-369	7	30	,	,	PUNCT
ijtc-369	7	31	2021	2021	NUM
ijtc-369	7	32	;	;	PUNCT
ijtc-369	7	33	data	datum	NOUN
ijtc-369	7	34	source	source	NOUN
ijtc-369	7	35	www.covid19.go.id	www.covid19.go.id	PROPN
ijtc-369	7	36	)	)	PUNCT
ijtc-369	7	37	.	.	PUNCT
ijtc-369	8	1	the	the	DET
ijtc-369	8	2	outbreak	outbreak	NOUN
ijtc-369	8	3	of	of	ADP
ijtc-369	8	4	the	the	DET
ijtc-369	8	5	coronavirus	coronavirus	NOUN
ijtc-369	8	6	or	or	CCONJ
ijtc-369	8	7	covid-19	covid-19	PROPN
ijtc-369	8	8	that	that	PRON
ijtc-369	8	9	hit	hit	VERB
ijtc-369	8	10	the	the	DET
ijtc-369	8	11	whole	whole	ADJ
ijtc-369	8	12	world	world	NOUN
ijtc-369	8	13	,	,	PUNCT
ijtc-369	8	14	indonesia	indonesia	PROPN
ijtc-369	8	15	was	be	AUX
ijtc-369	8	16	also	also	ADV
ijtc-369	8	17	affected	affect	VERB
ijtc-369	8	18	by	by	ADP
ijtc-369	8	19	changes	change	NOUN
ijtc-369	8	20	in	in	ADP
ijtc-369	8	21	the	the	DET
ijtc-369	8	22	economy	economy	NOUN
ijtc-369	8	23	becoming	become	VERB
ijtc-369	8	24	unstable	unstable	ADJ
ijtc-369	8	25	,	,	PUNCT
ijtc-369	8	26	causing	cause	VERB
ijtc-369	8	27	the	the	DET
ijtc-369	8	28	wheels	wheel	NOUN
ijtc-369	8	29	of	of	ADP
ijtc-369	8	30	business	business	NOUN
ijtc-369	8	31	to	to	PART
ijtc-369	8	32	be	be	AUX
ijtc-369	8	33	hampered	hamper	VERB
ijtc-369	8	34	or	or	CCONJ
ijtc-369	8	35	even	even	ADV
ijtc-369	8	36	some	some	PRON
ijtc-369	8	37	have	have	AUX
ijtc-369	8	38	stopped	stop	VERB
ijtc-369	8	39	their	their	PRON
ijtc-369	8	40	activities	activity	NOUN
ijtc-369	8	41	for	for	ADP
ijtc-369	8	42	the	the	DET
ijtc-369	8	43	next	next	ADJ
ijtc-369	8	44	few	few	ADJ
ijtc-369	8	45	days	day	NOUN
ijtc-369	8	46	.	.	PUNCT
ijtc-369	9	1	the	the	DET
ijtc-369	9	2	impact	impact	NOUN
ijtc-369	9	3	experienced	experience	VERB
ijtc-369	9	4	by	by	ADP
ijtc-369	9	5	all	all	DET
ijtc-369	9	6	taxpayers	taxpayer	NOUN
ijtc-369	9	7	throughout	throughout	ADP
ijtc-369	9	8	the	the	DET
ijtc-369	9	9	country	country	NOUN
ijtc-369	9	10	is	be	AUX
ijtc-369	9	11	affected	affect	VERB
ijtc-369	9	12	,	,	PUNCT
ijtc-369	9	13	at	at	ADP
ijtc-369	9	14	least	least	ADJ
ijtc-369	9	15	it	it	PRON
ijtc-369	9	16	is	be	AUX
ijtc-369	9	17	enough	enough	ADJ
ijtc-369	9	18	to	to	PART
ijtc-369	9	19	make	make	VERB
ijtc-369	9	20	activities	activity	NOUN
ijtc-369	9	21	in	in	ADP
ijtc-369	9	22	this	this	DET
ijtc-369	9	23	country	country	NOUN
ijtc-369	9	24	not	not	PART
ijtc-369	9	25	conducive	conducive	ADJ
ijtc-369	9	26	.	.	PUNCT
ijtc-369	10	1	the	the	DET
ijtc-369	10	2	decline	decline	NOUN
ijtc-369	10	3	in	in	ADP
ijtc-369	10	4	the	the	DET
ijtc-369	10	5	level	level	NOUN
ijtc-369	10	6	of	of	ADP
ijtc-369	10	7	the	the	DET
ijtc-369	10	8	indonesian	indonesian	ADJ
ijtc-369	10	9	economy	economy	NOUN
ijtc-369	10	10	experienced	experience	VERB
ijtc-369	10	11	a	a	DET
ijtc-369	10	12	very	very	ADV
ijtc-369	10	13	significant	significant	ADJ
ijtc-369	10	14	decline	decline	NOUN
ijtc-369	10	15	.	.	PUNCT
ijtc-369	11	1	the	the	DET
ijtc-369	11	2	government	government	NOUN
ijtc-369	11	3	's	's	PART
ijtc-369	11	4	policy	policy	NOUN
ijtc-369	11	5	in	in	ADP
ijtc-369	11	6	fighting	fight	VERB
ijtc-369	11	7	this	this	DET
ijtc-369	11	8	epidemic	epidemic	NOUN
ijtc-369	11	9	must	must	AUX
ijtc-369	11	10	be	be	AUX
ijtc-369	11	11	supported	support	VERB
ijtc-369	11	12	from	from	ADP
ijtc-369	11	13	all	all	DET
ijtc-369	11	14	aspects	aspect	NOUN
ijtc-369	11	15	and	and	CCONJ
ijtc-369	11	16	levels	level	NOUN
ijtc-369	11	17	of	of	ADP
ijtc-369	11	18	society	society	NOUN
ijtc-369	11	19	,	,	PUNCT
ijtc-369	11	20	in	in	ADP
ijtc-369	11	21	line	line	NOUN
ijtc-369	11	22	with	with	ADP
ijtc-369	11	23	the	the	DET
ijtc-369	11	24	government	government	NOUN
ijtc-369	11	25	's	's	PART
ijtc-369	11	26	policy	policy	NOUN
ijtc-369	11	27	of	of	ADP
ijtc-369	11	28	the	the	DET
ijtc-369	11	29	directorate	directorate	ADJ
ijtc-369	11	30	general	general	NOUN
ijtc-369	11	31	of	of	ADP
ijtc-369	11	32	taxes	taxis	NOUN
ijtc-369	11	33	(	(	PUNCT
ijtc-369	11	34	dgt	dgt	NOUN
ijtc-369	11	35	)	)	PUNCT
ijtc-369	11	36	of	of	ADP
ijtc-369	11	37	the	the	DET
ijtc-369	11	38	ministry	ministry	PROPN
ijtc-369	11	39	of	of	ADP
ijtc-369	11	40	finance	finance	NOUN
ijtc-369	11	41	providing	provide	VERB
ijtc-369	11	42	relaxation	relaxation	NOUN
ijtc-369	11	43	in	in	ADP
ijtc-369	11	44	the	the	DET
ijtc-369	11	45	form	form	NOUN
ijtc-369	11	46	of	of	ADP
ijtc-369	11	47	simplifying	simplify	VERB
ijtc-369	11	48	the	the	DET
ijtc-369	11	49	submission	submission	NOUN
ijtc-369	11	50	of	of	ADP
ijtc-369	11	51	documents	document	NOUN
ijtc-369	11	52	for	for	ADP
ijtc-369	11	53	completing	complete	VERB
ijtc-369	11	54	annual	annual	ADJ
ijtc-369	11	55	notification	notification	NOUN
ijtc-369	11	56	letters	letter	NOUN
ijtc-369	11	57	or	or	CCONJ
ijtc-369	11	58	spt	spt	NOUN
ijtc-369	11	59	,	,	PUNCT
ijtc-369	11	60	in	in	ADP
ijtc-369	11	61	conditions	condition	NOUN
ijtc-369	11	62	of	of	ADP
ijtc-369	11	63	the	the	DET
ijtc-369	11	64	covid-19	covid-19	PROPN
ijtc-369	11	65	pandemic	pandemic	NOUN
ijtc-369	11	66	this	this	DET
ijtc-369	11	67	relaxation	relaxation	NOUN
ijtc-369	11	68	is	be	AUX
ijtc-369	11	69	provided	provide	VERB
ijtc-369	11	70	for	for	ADP
ijtc-369	11	71	corporate	corporate	ADJ
ijtc-369	11	72	taxpayers	taxpayer	NOUN
ijtc-369	11	73	and	and	CCONJ
ijtc-369	11	74	individual	individual	ADJ
ijtc-369	11	75	taxpayers	taxpayer	NOUN
ijtc-369	11	76	.	.	PUNCT
ijtc-369	12	1	the	the	DET
ijtc-369	12	2	low	low	ADJ
ijtc-369	12	3	tax	tax	NOUN
ijtc-369	12	4	revenue	revenue	NOUN
ijtc-369	12	5	due	due	ADP
ijtc-369	12	6	to	to	ADP
ijtc-369	12	7	the	the	DET
ijtc-369	12	8	impact	impact	NOUN
ijtc-369	12	9	of	of	ADP
ijtc-369	12	10	the	the	DET
ijtc-369	12	11	covid-19	covid-19	PROPN
ijtc-369	12	12	pandemic	pandemic	NOUN
ijtc-369	12	13	is	be	AUX
ijtc-369	12	14	a	a	DET
ijtc-369	12	15	consequence	consequence	NOUN
ijtc-369	12	16	that	that	SCONJ
ijtc-369	12	17	the	the	DET
ijtc-369	12	18	government	government	NOUN
ijtc-369	12	19	must	must	AUX
ijtc-369	12	20	accept	accept	VERB
ijtc-369	12	21	.	.	PUNCT
ijtc-369	13	1	this	this	DET
ijtc-369	13	2	study	study	NOUN
ijtc-369	13	3	is	be	AUX
ijtc-369	13	4	to	to	PART
ijtc-369	13	5	find	find	VERB
ijtc-369	13	6	out	out	ADP
ijtc-369	13	7	whether	whether	SCONJ
ijtc-369	13	8	there	there	PRON
ijtc-369	13	9	is	be	VERB
ijtc-369	13	10	an	an	DET
ijtc-369	13	11	influence	influence	NOUN
ijtc-369	13	12	on	on	ADP
ijtc-369	13	13	understanding	understand	VERB
ijtc-369	13	14	tax	tax	NOUN
ijtc-369	13	15	regulations	regulation	NOUN
ijtc-369	13	16	,	,	PUNCT
ijtc-369	13	17	the	the	DET
ijtc-369	13	18	method	method	NOUN
ijtc-369	13	19	used	use	VERB
ijtc-369	13	20	in	in	ADP
ijtc-369	13	21	this	this	DET
ijtc-369	13	22	study	study	NOUN
ijtc-369	13	23	uses	use	VERB
ijtc-369	13	24	a	a	DET
ijtc-369	13	25	quantitative	quantitative	ADJ
ijtc-369	13	26	method	method	NOUN
ijtc-369	13	27	based	base	VERB
ijtc-369	13	28	on	on	ADP
ijtc-369	13	29	tax	tax	NOUN
ijtc-369	13	30	rates	rate	NOUN
ijtc-369	13	31	and	and	CCONJ
ijtc-369	13	32	the	the	DET
ijtc-369	13	33	principle	principle	NOUN
ijtc-369	13	34	of	of	ADP
ijtc-369	13	35	justice	justice	NOUN
ijtc-369	13	36	on	on	ADP
ijtc-369	13	37	mandatory	mandatory	ADJ
ijtc-369	13	38	compliance	compliance	NOUN
ijtc-369	13	39	,	,	PUNCT
ijtc-369	13	40	the	the	DET
ijtc-369	13	41	impact	impact	NOUN
ijtc-369	13	42	of	of	ADP
ijtc-369	13	43	the	the	DET
ijtc-369	13	44	covid	covid	PROPN
ijtc-369	13	45	19	19	NUM
ijtc-369	13	46	pandemic	pandemic	ADJ
ijtc-369	13	47	disaster	disaster	NOUN
ijtc-369	13	48	on	on	ADP
ijtc-369	13	49	the	the	DET
ijtc-369	13	50	level	level	NOUN
ijtc-369	13	51	of	of	ADP
ijtc-369	13	52	compliance	compliance	NOUN
ijtc-369	13	53	with	with	ADP
ijtc-369	13	54	the	the	DET
ijtc-369	13	55	annual	annual	ADJ
ijtc-369	13	56	spt	spt	NOUN
ijtc-369	13	57	reporting	reporting	NOUN
ijtc-369	13	58	of	of	ADP
ijtc-369	13	59	individual	individual	ADJ
ijtc-369	13	60	and	and	CCONJ
ijtc-369	13	61	corporate	corporate	ADJ
ijtc-369	13	62	taxpayers	taxpayer	NOUN
ijtc-369	13	63	.	.	PUNCT
ijtc-369	14	1	the	the	DET
ijtc-369	14	2	utilization	utilization	NOUN
ijtc-369	14	3	of	of	ADP
ijtc-369	14	4	information	information	NOUN
ijtc-369	14	5	technology	technology	NOUN
ijtc-369	14	6	significantly	significantly	ADV
ijtc-369	14	7	affects	affect	VERB
ijtc-369	14	8	taxpayer	taxpayer	NOUN
ijtc-369	14	9	compliance	compliance	NOUN
ijtc-369	14	10	.	.	PUNCT
ijtc-369	15	1	keywords	keyword	NOUN
ijtc-369	15	2	:	:	PUNCT
ijtc-369	15	3	covid	covid	VERB
ijtc-369	15	4	19	19	NUM
ijtc-369	15	5	pandemic	pandemic	ADJ
ijtc-369	15	6	;	;	PUNCT
ijtc-369	15	7	impact	impact	NOUN
ijtc-369	15	8	;	;	PUNCT
ijtc-369	15	9	spt	spt	ADJ
ijtc-369	15	10	reporting	reporting	NOUN
ijtc-369	15	11	this	this	PRON
ijtc-369	15	12	is	be	AUX
ijtc-369	15	13	an	an	DET
ijtc-369	15	14	open	open	ADJ
ijtc-369	15	15	access	access	NOUN
ijtc-369	15	16	article	article	NOUN
ijtc-369	15	17	under	under	ADP
ijtc-369	15	18	the	the	DET
ijtc-369	15	19	cc	cc	NOUN
ijtc-369	15	20	-	-	PUNCT
ijtc-369	15	21	by	by	ADP
ijtc-369	15	22	4.0	4.0	NUM
ijtc-369	15	23	license	license	NOUN
ijtc-369	15	24	.	.	PUNCT
ijtc-369	16	1	introduction	introduction	NOUN
ijtc-369	16	2	the	the	DET
ijtc-369	16	3	covid-19	covid-19	PROPN
ijtc-369	16	4	pandemic	pandemic	NOUN
ijtc-369	16	5	has	have	AUX
ijtc-369	16	6	affected	affect	VERB
ijtc-369	16	7	tax	tax	NOUN
ijtc-369	16	8	revenues	revenue	NOUN
ijtc-369	16	9	for	for	ADP
ijtc-369	16	10	all	all	DET
ijtc-369	16	11	countries	country	NOUN
ijtc-369	16	12	in	in	ADP
ijtc-369	16	13	the	the	DET
ijtc-369	16	14	world	world	NOUN
ijtc-369	16	15	,	,	PUNCT
ijtc-369	16	16	this	this	PRON
ijtc-369	16	17	is	be	AUX
ijtc-369	16	18	a	a	DET
ijtc-369	16	19	challenge	challenge	NOUN
ijtc-369	16	20	for	for	ADP
ijtc-369	16	21	countries	country	NOUN
ijtc-369	16	22	that	that	PRON
ijtc-369	16	23	have	have	AUX
ijtc-369	16	24	targeted	target	VERB
ijtc-369	16	25	an	an	DET
ijtc-369	16	26	increase	increase	NOUN
ijtc-369	16	27	in	in	ADP
ijtc-369	16	28	tax	tax	NOUN
ijtc-369	16	29	revenues	revenue	NOUN
ijtc-369	16	30	in	in	ADP
ijtc-369	16	31	the	the	DET
ijtc-369	16	32	2021fiscal	2021fiscal	ADJ
ijtc-369	16	33	year	year	NOUN
ijtc-369	16	34	.	.	PUNCT
ijtc-369	17	1	(	(	PUNCT
ijtc-369	17	2	brodeur	brodeur	X
ijtc-369	17	3	et	et	PROPN
ijtc-369	17	4	al	al	PROPN
ijtc-369	17	5	.	.	PROPN
ijtc-369	17	6	,	,	PUNCT
ijtc-369	17	7	2021	2021	NUM
ijtc-369	17	8	;	;	PUNCT
ijtc-369	17	9	thomson	thomson	PROPN
ijtc-369	17	10	et	et	PROPN
ijtc-369	17	11	al	al	PROPN
ijtc-369	17	12	.	.	PROPN
ijtc-369	17	13	,	,	PUNCT
ijtc-369	17	14	2021	2021	NUM
ijtc-369	17	15	)	)	PUNCT
ijtc-369	17	16	.	.	PUNCT
ijtc-369	18	1	the	the	DET
ijtc-369	18	2	government	government	NOUN
ijtc-369	18	3	was	be	AUX
ijtc-369	18	4	forced	force	VERB
ijtc-369	18	5	indirectly	indirectly	ADV
ijtc-369	18	6	to	to	PART
ijtc-369	18	7	correct	correct	VERB
ijtc-369	18	8	tax	tax	NOUN
ijtc-369	18	9	revenue	revenue	NOUN
ijtc-369	18	10	targets	target	NOUN
ijtc-369	18	11	in	in	ADP
ijtc-369	18	12	line	line	NOUN
ijtc-369	18	13	with	with	ADP
ijtc-369	18	14	the	the	DET
ijtc-369	18	15	economic	economic	ADJ
ijtc-369	18	16	crisis	crisis	NOUN
ijtc-369	18	17	that	that	PRON
ijtc-369	18	18	occurred	occur	VERB
ijtc-369	18	19	due	due	ADP
ijtc-369	18	20	to	to	ADP
ijtc-369	18	21	the	the	DET
ijtc-369	18	22	covid-19	covid-19	PROPN
ijtc-369	18	23	pandemic	pandemic	NOUN
ijtc-369	18	24	.	.	PUNCT
ijtc-369	19	1	(	(	PUNCT
ijtc-369	19	2	azad	azad	NOUN
ijtc-369	19	3	et	et	PROPN
ijtc-369	19	4	al	al	PROPN
ijtc-369	19	5	.	.	PROPN
ijtc-369	19	6	,	,	PUNCT
ijtc-369	19	7	2021	2021	NUM
ijtc-369	19	8	;	;	PUNCT
ijtc-369	19	9	tibulca	tibulca	ADV
ijtc-369	19	10	,	,	PUNCT
ijtc-369	19	11	2021	2021	NUM
ijtc-369	19	12	)	)	PUNCT
ijtc-369	19	13	even	even	ADV
ijtc-369	19	14	the	the	DET
ijtc-369	19	15	government	government	NOUN
ijtc-369	19	16	must	must	AUX
ijtc-369	19	17	issue	issue	VERB
ijtc-369	19	18	a	a	DET
ijtc-369	19	19	budget	budget	NOUN
ijtc-369	19	20	for	for	ADP
ijtc-369	19	21	economic	economic	ADJ
ijtc-369	19	22	recovery	recovery	NOUN
ijtc-369	19	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	19	24	mailto	mailto	NOUN
ijtc-369	19	25	:	:	PUNCT
ijtc-369	19	26	ambaryusuf26@gmail.com1	ambaryusuf26@gmail.com1	PROPN
ijtc-369	19	27	mailto:indra@stiami.ac.id	mailto:indra@stiami.ac.id	PROPN
ijtc-369	19	28	mailto	mailto	PROPN
ijtc-369	19	29	:	:	PUNCT
ijtc-369	19	30	rudikristanto@stiami.ac.id3	rudikristanto@stiami.ac.id3	VERB
ijtc-369	19	31	https://doi.org/10.52728/ijtc.v2i4.369	https://doi.org/10.52728/ijtc.v2i4.369	ADP
ijtc-369	19	32	the	the	DET
ijtc-369	19	33	impact	impact	NOUN
ijtc-369	19	34	of	of	ADP
ijtc-369	19	35	the	the	DET
ijtc-369	19	36	covid-19	covid-19	PROPN
ijtc-369	19	37	pandemic	pandemic	NOUN
ijtc-369	19	38	on	on	ADP
ijtc-369	19	39	the	the	DET
ijtc-369	19	40	compliance	compliance	NOUN
ijtc-369	19	41	level	level	NOUN
ijtc-369	19	42	of	of	ADP
ijtc-369	19	43	annual	annual	ADJ
ijtc-369	19	44	spt	spt	NOUN
ijtc-369	19	45	reporting	reporting	NOUN
ijtc-369	19	46	for	for	ADP
ijtc-369	19	47	individual	individual	ADJ
ijtc-369	19	48	taxpayers	taxpayer	NOUN
ijtc-369	19	49	at	at	ADP
ijtc-369	19	50	the	the	DET
ijtc-369	19	51	pondok	pondok	PROPN
ijtc-369	19	52	aren	aren	ADP
ijtc-369	19	53	tax	tax	NOUN
ijtc-369	19	54	service	service	NOUN
ijtc-369	19	55	office	office	NOUN
ijtc-369	19	56	,	,	PUNCT
ijtc-369	19	57	south	south	PROPN
ijtc-369	19	58	tangerang	tangerang	PROPN
ijtc-369	19	59	city	city	PROPN
ijtc-369	19	60	ambarwati	ambarwati	NOUN
ijtc-369	19	61	,	,	PUNCT
ijtc-369	19	62	sobari	sobari	PROPN
ijtc-369	19	63	,	,	PUNCT
ijtc-369	19	64	kristanto	kristanto	VERB
ijtc-369	19	65	305	305	NUM
ijtc-369	19	66	|	|	ADV
ijtc-369	19	67	ilomata	ilomata	PROPN
ijtc-369	19	68	international	international	ADJ
ijtc-369	19	69	journal	journal	NOUN
ijtc-369	19	70	of	of	ADP
ijtc-369	19	71	tax	tax	PROPN
ijtc-369	19	72	&	&	CCONJ
ijtc-369	19	73	accounting	accounting	PROPN
ijtc-369	19	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	19	75	to	to	PART
ijtc-369	19	76	maintain	maintain	VERB
ijtc-369	19	77	people	people	NOUN
ijtc-369	19	78	's	's	PART
ijtc-369	19	79	purchasing	purchasing	NOUN
ijtc-369	19	80	power	power	NOUN
ijtc-369	19	81	and	and	CCONJ
ijtc-369	19	82	prevent	prevent	VERB
ijtc-369	19	83	an	an	DET
ijtc-369	19	84	increase	increase	NOUN
ijtc-369	19	85	in	in	ADP
ijtc-369	19	86	poverty	poverty	NOUN
ijtc-369	19	87	.	.	PUNCT
ijtc-369	20	1	(	(	PUNCT
ijtc-369	20	2	guo	guo	PROPN
ijtc-369	20	3	&	&	CCONJ
ijtc-369	20	4	shi	shi	PROPN
ijtc-369	20	5	,	,	PUNCT
ijtc-369	20	6	2021	2021	NUM
ijtc-369	20	7	;	;	PUNCT
ijtc-369	20	8	susanti	susanti	PROPN
ijtc-369	20	9	&	&	CCONJ
ijtc-369	20	10	widajatun	widajatun	ADJ
ijtc-369	20	11	,	,	PUNCT
ijtc-369	20	12	2021	2021	NUM
ijtc-369	20	13	)	)	PUNCT
ijtc-369	20	14	.	.	PUNCT
ijtc-369	21	1	the	the	DET
ijtc-369	21	2	government	government	NOUN
ijtc-369	21	3	has	have	AUX
ijtc-369	21	4	considered	consider	VERB
ijtc-369	21	5	various	various	ADJ
ijtc-369	21	6	fiscal	fiscal	ADJ
ijtc-369	21	7	policy	policy	NOUN
ijtc-369	21	8	strategies	strategy	NOUN
ijtc-369	21	9	that	that	PRON
ijtc-369	21	10	support	support	VERB
ijtc-369	21	11	the	the	DET
ijtc-369	21	12	post	post	ADJ
ijtc-369	21	13	-	-	ADJ
ijtc-369	21	14	pandemic	pandemic	ADJ
ijtc-369	21	15	economic	economic	ADJ
ijtc-369	21	16	recovery	recovery	NOUN
ijtc-369	21	17	(	(	PUNCT
ijtc-369	21	18	lin	lin	PROPN
ijtc-369	21	19	&	&	CCONJ
ijtc-369	21	20	zhang	zhang	PROPN
ijtc-369	21	21	,	,	PUNCT
ijtc-369	21	22	2020	2020	NUM
ijtc-369	21	23	)	)	PUNCT
ijtc-369	21	24	.	.	PUNCT
ijtc-369	22	1	tax	tax	NOUN
ijtc-369	22	2	policy	policy	NOUN
ijtc-369	22	3	must	must	AUX
ijtc-369	22	4	be	be	AUX
ijtc-369	22	5	designed	design	VERB
ijtc-369	22	6	comprehensively	comprehensively	ADV
ijtc-369	22	7	so	so	SCONJ
ijtc-369	22	8	that	that	SCONJ
ijtc-369	22	9	the	the	DET
ijtc-369	22	10	fiscal	fiscal	ADJ
ijtc-369	22	11	system	system	NOUN
ijtc-369	22	12	can	can	AUX
ijtc-369	22	13	provide	provide	VERB
ijtc-369	22	14	a	a	DET
ijtc-369	22	15	balance	balance	NOUN
ijtc-369	22	16	of	of	ADP
ijtc-369	22	17	both	both	DET
ijtc-369	22	18	growth	growth	NOUN
ijtc-369	22	19	,	,	PUNCT
ijtc-369	22	20	equity	equity	NOUN
ijtc-369	22	21	and	and	CCONJ
ijtc-369	22	22	sustainability	sustainability	NOUN
ijtc-369	22	23	,	,	PUNCT
ijtc-369	22	24	with	with	ADP
ijtc-369	22	25	several	several	ADJ
ijtc-369	22	26	main	main	ADJ
ijtc-369	22	27	considerations	consideration	NOUN
ijtc-369	22	28	that	that	PRON
ijtc-369	22	29	must	must	AUX
ijtc-369	22	30	be	be	AUX
ijtc-369	22	31	considered	consider	VERB
ijtc-369	22	32	by	by	ADP
ijtc-369	22	33	policy	policy	NOUN
ijtc-369	22	34	makers	maker	NOUN
ijtc-369	22	35	to	to	PART
ijtc-369	22	36	formulate	formulate	VERB
ijtc-369	22	37	optimal	optimal	ADJ
ijtc-369	22	38	tax	tax	NOUN
ijtc-369	22	39	policies	policy	NOUN
ijtc-369	22	40	during	during	ADP
ijtc-369	22	41	the	the	DET
ijtc-369	22	42	covid-19	covid-19	PROPN
ijtc-369	22	43	pandemic	pandemic	NOUN
ijtc-369	22	44	.	.	PUNCT
ijtc-369	23	1	(	(	PUNCT
ijtc-369	23	2	deriu	deriu	VERB
ijtc-369	23	3	et	et	PROPN
ijtc-369	23	4	al	al	PROPN
ijtc-369	23	5	.	.	PROPN
ijtc-369	23	6	,	,	PUNCT
ijtc-369	23	7	2021	2021	NUM
ijtc-369	23	8	;	;	PUNCT
ijtc-369	23	9	lahiri	lahiri	PROPN
ijtc-369	23	10	&	&	CCONJ
ijtc-369	23	11	yang	yang	PROPN
ijtc-369	23	12	,	,	PUNCT
ijtc-369	23	13	2021	2021	NUM
ijtc-369	23	14	)	)	PUNCT
ijtc-369	23	15	tax	tax	NOUN
ijtc-369	23	16	is	be	AUX
ijtc-369	23	17	one	one	NUM
ijtc-369	23	18	of	of	ADP
ijtc-369	23	19	the	the	DET
ijtc-369	23	20	main	main	ADJ
ijtc-369	23	21	sources	source	NOUN
ijtc-369	23	22	of	of	ADP
ijtc-369	23	23	government	government	NOUN
ijtc-369	23	24	revenue	revenue	NOUN
ijtc-369	23	25	in	in	ADP
ijtc-369	23	26	carrying	carry	VERB
ijtc-369	23	27	out	out	ADP
ijtc-369	23	28	state	state	NOUN
ijtc-369	23	29	development	development	NOUN
ijtc-369	23	30	.	.	PUNCT
ijtc-369	24	1	as	as	ADP
ijtc-369	24	2	the	the	DET
ijtc-369	24	3	largest	large	ADJ
ijtc-369	24	4	source	source	NOUN
ijtc-369	24	5	of	of	ADP
ijtc-369	24	6	funds	fund	NOUN
ijtc-369	24	7	in	in	ADP
ijtc-369	24	8	the	the	DET
ijtc-369	24	9	implementation	implementation	NOUN
ijtc-369	24	10	of	of	ADP
ijtc-369	24	11	the	the	DET
ijtc-369	24	12	government	government	NOUN
ijtc-369	24	13	and	and	CCONJ
ijtc-369	24	14	development	development	NOUN
ijtc-369	24	15	,	,	PUNCT
ijtc-369	24	16	the	the	DET
ijtc-369	24	17	role	role	NOUN
ijtc-369	24	18	of	of	ADP
ijtc-369	24	19	tax	tax	NOUN
ijtc-369	24	20	revenues	revenue	NOUN
ijtc-369	24	21	from	from	ADP
ijtc-369	24	22	year	year	NOUN
ijtc-369	24	23	to	to	ADP
ijtc-369	24	24	year	year	NOUN
ijtc-369	24	25	will	will	AUX
ijtc-369	24	26	increase	increase	VERB
ijtc-369	24	27	in	in	ADP
ijtc-369	24	28	supporting	support	VERB
ijtc-369	24	29	national	national	ADJ
ijtc-369	24	30	development	development	NOUN
ijtc-369	24	31	,	,	PUNCT
ijtc-369	24	32	this	this	PRON
ijtc-369	24	33	is	be	AUX
ijtc-369	24	34	reflected	reflect	VERB
ijtc-369	24	35	in	in	ADP
ijtc-369	24	36	the	the	DET
ijtc-369	24	37	increase	increase	NOUN
ijtc-369	24	38	in	in	ADP
ijtc-369	24	39	tax	tax	NOUN
ijtc-369	24	40	revenue	revenue	NOUN
ijtc-369	24	41	plans	plan	NOUN
ijtc-369	24	42	.	.	PUNCT
ijtc-369	25	1	the	the	DET
ijtc-369	25	2	existence	existence	NOUN
ijtc-369	25	3	of	of	ADP
ijtc-369	25	4	taxes	taxis	NOUN
ijtc-369	25	5	is	be	AUX
ijtc-369	25	6	expected	expect	VERB
ijtc-369	25	7	to	to	PART
ijtc-369	25	8	improve	improve	VERB
ijtc-369	25	9	the	the	DET
ijtc-369	25	10	welfare	welfare	NOUN
ijtc-369	25	11	of	of	ADP
ijtc-369	25	12	all	all	DET
ijtc-369	25	13	people	people	NOUN
ijtc-369	25	14	's	's	PART
ijtc-369	25	15	lives	life	NOUN
ijtc-369	25	16	.	.	PUNCT
ijtc-369	26	1	the	the	DET
ijtc-369	26	2	system	system	NOUN
ijtc-369	26	3	adopted	adopt	VERB
ijtc-369	26	4	in	in	ADP
ijtc-369	26	5	collecting	collect	VERB
ijtc-369	26	6	taxes	taxis	NOUN
ijtc-369	26	7	in	in	ADP
ijtc-369	26	8	indonesia	indonesia	PROPN
ijtc-369	26	9	is	be	AUX
ijtc-369	26	10	the	the	DET
ijtc-369	26	11	self	self	NOUN
ijtc-369	26	12	assessment	assessment	NOUN
ijtc-369	26	13	system	system	NOUN
ijtc-369	26	14	,	,	PUNCT
ijtc-369	26	15	which	which	PRON
ijtc-369	26	16	is	be	AUX
ijtc-369	26	17	a	a	DET
ijtc-369	26	18	full	full	ADJ
ijtc-369	26	19	trust	trust	NOUN
ijtc-369	26	20	given	give	VERB
ijtc-369	26	21	to	to	ADP
ijtc-369	26	22	taxpayers	taxpayer	NOUN
ijtc-369	26	23	to	to	PART
ijtc-369	26	24	calculate	calculate	VERB
ijtc-369	26	25	,	,	PUNCT
ijtc-369	26	26	deposit	deposit	NOUN
ijtc-369	26	27	,	,	PUNCT
ijtc-369	26	28	and	and	CCONJ
ijtc-369	26	29	report	report	VERB
ijtc-369	26	30	all	all	DET
ijtc-369	26	31	their	their	PRON
ijtc-369	26	32	tax	tax	NOUN
ijtc-369	26	33	obligations	obligation	NOUN
ijtc-369	26	34	.	.	PUNCT
ijtc-369	27	1	this	this	DET
ijtc-369	27	2	system	system	NOUN
ijtc-369	27	3	is	be	AUX
ijtc-369	27	4	used	use	VERB
ijtc-369	27	5	by	by	ADP
ijtc-369	27	6	taxpayers	taxpayer	NOUN
ijtc-369	27	7	because	because	SCONJ
ijtc-369	27	8	they	they	PRON
ijtc-369	27	9	are	be	AUX
ijtc-369	27	10	required	require	VERB
ijtc-369	27	11	to	to	PART
ijtc-369	27	12	fill	fill	VERB
ijtc-369	27	13	out	out	ADP
ijtc-369	27	14	an	an	DET
ijtc-369	27	15	annual	annual	ADJ
ijtc-369	27	16	spt	spt	ADJ
ijtc-369	27	17	tax	tax	NOUN
ijtc-369	27	18	return	return	NOUN
ijtc-369	27	19	,	,	PUNCT
ijtc-369	27	20	which	which	PRON
ijtc-369	27	21	means	mean	VERB
ijtc-369	27	22	that	that	SCONJ
ijtc-369	27	23	taxpayers	taxpayer	NOUN
ijtc-369	27	24	are	be	AUX
ijtc-369	27	25	required	require	VERB
ijtc-369	27	26	to	to	PART
ijtc-369	27	27	calculate	calculate	VERB
ijtc-369	27	28	and	and	CCONJ
ijtc-369	27	29	report	report	VERB
ijtc-369	27	30	their	their	PRON
ijtc-369	27	31	income	income	NOUN
ijtc-369	27	32	tax	tax	NOUN
ijtc-369	27	33	payable	payable	ADJ
ijtc-369	27	34	without	without	ADP
ijtc-369	27	35	going	go	VERB
ijtc-369	27	36	through	through	ADP
ijtc-369	27	37	a	a	DET
ijtc-369	27	38	third	third	ADJ
ijtc-369	27	39	party	party	NOUN
ijtc-369	27	40	or	or	CCONJ
ijtc-369	27	41	tax	tax	NOUN
ijtc-369	27	42	authorities	authority	NOUN
ijtc-369	27	43	.	.	PUNCT
ijtc-369	28	1	fiskus	fiskus	NOUN
ijtc-369	28	2	plays	play	VERB
ijtc-369	28	3	a	a	DET
ijtc-369	28	4	role	role	NOUN
ijtc-369	28	5	in	in	ADP
ijtc-369	28	6	researching	research	VERB
ijtc-369	28	7	the	the	DET
ijtc-369	28	8	completeness	completeness	NOUN
ijtc-369	28	9	and	and	CCONJ
ijtc-369	28	10	correctness	correctness	NOUN
ijtc-369	28	11	of	of	ADP
ijtc-369	28	12	reporting	report	VERB
ijtc-369	28	13	as	as	ADV
ijtc-369	28	14	well	well	ADV
ijtc-369	28	15	as	as	ADP
ijtc-369	28	16	conducting	conduct	VERB
ijtc-369	28	17	inspections	inspection	NOUN
ijtc-369	28	18	to	to	PART
ijtc-369	28	19	find	find	VERB
ijtc-369	28	20	out	out	ADP
ijtc-369	28	21	the	the	DET
ijtc-369	28	22	truth	truth	NOUN
ijtc-369	28	23	of	of	ADP
ijtc-369	28	24	the	the	DET
ijtc-369	28	25	material	material	NOUN
ijtc-369	28	26	in	in	ADP
ijtc-369	28	27	the	the	DET
ijtc-369	28	28	taxpayer	taxpayer	NOUN
ijtc-369	28	29	's	's	PART
ijtc-369	28	30	report	report	NOUN
ijtc-369	28	31	,	,	PUNCT
ijtc-369	28	32	or	or	CCONJ
ijtc-369	28	33	this	this	DET
ijtc-369	28	34	case	case	NOUN
ijtc-369	28	35	the	the	DET
ijtc-369	28	36	tax	tax	NOUN
ijtc-369	28	37	return	return	NOUN
ijtc-369	28	38	.	.	PUNCT
ijtc-369	29	1	in	in	ADP
ijtc-369	29	2	practice	practice	NOUN
ijtc-369	29	3	,	,	PUNCT
ijtc-369	29	4	this	this	DET
ijtc-369	29	5	system	system	NOUN
ijtc-369	29	6	can	can	AUX
ijtc-369	29	7	increase	increase	VERB
ijtc-369	29	8	acceptance	acceptance	NOUN
ijtc-369	29	9	because	because	SCONJ
ijtc-369	29	10	it	it	PRON
ijtc-369	29	11	is	be	AUX
ijtc-369	29	12	carried	carry	VERB
ijtc-369	29	13	out	out	ADP
ijtc-369	29	14	by	by	ADP
ijtc-369	29	15	the	the	DET
ijtc-369	29	16	system	system	NOUN
ijtc-369	29	17	that	that	PRON
ijtc-369	29	18	has	have	AUX
ijtc-369	29	19	been	be	AUX
ijtc-369	29	20	implemented	implement	VERB
ijtc-369	29	21	.	.	PUNCT
ijtc-369	30	1	(	(	PUNCT
ijtc-369	30	2	cahyadini	cahyadini	NOUN
ijtc-369	30	3	et	et	PROPN
ijtc-369	30	4	al	al	PROPN
ijtc-369	30	5	.	.	PROPN
ijtc-369	30	6	,	,	PUNCT
ijtc-369	30	7	2021	2021	NUM
ijtc-369	30	8	)	)	PUNCT
ijtc-369	30	9	the	the	DET
ijtc-369	30	10	strategy	strategy	NOUN
ijtc-369	30	11	carried	carry	VERB
ijtc-369	30	12	out	out	ADP
ijtc-369	30	13	by	by	ADP
ijtc-369	30	14	the	the	DET
ijtc-369	30	15	direktoral	direktoral	ADJ
ijtc-369	30	16	jenderal	jenderal	ADJ
ijtc-369	30	17	pajak	pajak	PROPN
ijtc-369	30	18	(	(	PUNCT
ijtc-369	30	19	djp	djp	X
ijtc-369	30	20	)	)	PUNCT
ijtc-369	30	21	amid	amid	ADP
ijtc-369	30	22	the	the	DET
ijtc-369	30	23	covid-19	covid-19	PROPN
ijtc-369	30	24	pandemic	pandemic	NOUN
ijtc-369	30	25	is	be	AUX
ijtc-369	30	26	to	to	PART
ijtc-369	30	27	optimize	optimize	VERB
ijtc-369	30	28	state	state	NOUN
ijtc-369	30	29	revenues	revenue	NOUN
ijtc-369	30	30	from	from	ADP
ijtc-369	30	31	the	the	DET
ijtc-369	30	32	tax	tax	NOUN
ijtc-369	30	33	sector	sector	NOUN
ijtc-369	30	34	through	through	ADP
ijtc-369	30	35	the	the	DET
ijtc-369	30	36	expansion	expansion	NOUN
ijtc-369	30	37	of	of	ADP
ijtc-369	30	38	the	the	DET
ijtc-369	30	39	tax	tax	NOUN
ijtc-369	30	40	base	base	NOUN
ijtc-369	30	41	and	and	CCONJ
ijtc-369	30	42	continue	continue	VERB
ijtc-369	30	43	to	to	PART
ijtc-369	30	44	play	play	VERB
ijtc-369	30	45	a	a	DET
ijtc-369	30	46	role	role	NOUN
ijtc-369	30	47	through	through	ADP
ijtc-369	30	48	improving	improve	VERB
ijtc-369	30	49	the	the	DET
ijtc-369	30	50	national	national	ADJ
ijtc-369	30	51	economy	economy	NOUN
ijtc-369	30	52	,	,	PUNCT
ijtc-369	30	53	by	by	ADP
ijtc-369	30	54	encouraging	encourage	VERB
ijtc-369	30	55	investment	investment	NOUN
ijtc-369	30	56	convenience	convenience	NOUN
ijtc-369	30	57	that	that	PRON
ijtc-369	30	58	can	can	AUX
ijtc-369	30	59	improve	improve	VERB
ijtc-369	30	60	the	the	DET
ijtc-369	30	61	national	national	ADJ
ijtc-369	30	62	economy	economy	NOUN
ijtc-369	30	63	.	.	PUNCT
ijtc-369	31	1	this	this	PRON
ijtc-369	31	2	was	be	AUX
ijtc-369	31	3	taken	take	VERB
ijtc-369	31	4	by	by	ADP
ijtc-369	31	5	the	the	DET
ijtc-369	31	6	direktoral	direktoral	ADJ
ijtc-369	31	7	jenderal	jenderal	PROPN
ijtc-369	31	8	pajak	pajak	ADV
ijtc-369	31	9	by	by	ADP
ijtc-369	31	10	making	make	VERB
ijtc-369	31	11	a	a	DET
ijtc-369	31	12	breakthrough	breakthrough	NOUN
ijtc-369	31	13	in	in	ADP
ijtc-369	31	14	perppu	perppu	PROPN
ijtc-369	31	15	1/2020	1/2020	NUM
ijtc-369	31	16	regarding	regard	VERB
ijtc-369	31	17	state	state	NOUN
ijtc-369	31	18	financial	financial	ADJ
ijtc-369	31	19	policies	policy	NOUN
ijtc-369	31	20	and	and	CCONJ
ijtc-369	31	21	financial	financial	ADJ
ijtc-369	31	22	system	system	NOUN
ijtc-369	31	23	stability	stability	NOUN
ijtc-369	31	24	for	for	ADP
ijtc-369	31	25	handling	handle	VERB
ijtc-369	31	26	the	the	DET
ijtc-369	31	27	2019	2019	NUM
ijtc-369	31	28	coronavirus	coronavirus	NOUN
ijtc-369	31	29	disease	disease	NOUN
ijtc-369	31	30	(	(	PUNCT
ijtc-369	31	31	covid-19	covid-19	PROPN
ijtc-369	31	32	)	)	PUNCT
ijtc-369	31	33	pandemic	pandemic	NOUN
ijtc-369	31	34	and/or	and/or	CCONJ
ijtc-369	31	35	in	in	ADP
ijtc-369	31	36	dealing	deal	VERB
ijtc-369	31	37	with	with	ADP
ijtc-369	31	38	threats	threat	NOUN
ijtc-369	31	39	that	that	PRON
ijtc-369	31	40	endanger	endanger	VERB
ijtc-369	31	41	the	the	DET
ijtc-369	31	42	national	national	ADJ
ijtc-369	31	43	economy	economy	NOUN
ijtc-369	31	44	and/or	and/or	CCONJ
ijtc-369	31	45	system	system	NOUN
ijtc-369	31	46	stability	stability	NOUN
ijtc-369	31	47	.	.	PUNCT
ijtc-369	32	1	finance	finance	NOUN
ijtc-369	32	2	,	,	PUNCT
ijtc-369	32	3	providing	provide	VERB
ijtc-369	32	4	tax	tax	NOUN
ijtc-369	32	5	facilities	facility	NOUN
ijtc-369	32	6	in	in	ADP
ijtc-369	32	7	the	the	DET
ijtc-369	32	8	form	form	NOUN
ijtc-369	32	9	of	of	ADP
ijtc-369	32	10	incentives	incentive	NOUN
ijtc-369	32	11	,	,	PUNCT
ijtc-369	32	12	and	and	CCONJ
ijtc-369	32	13	facilitating	facilitate	VERB
ijtc-369	32	14	business	business	NOUN
ijtc-369	32	15	processes	process	NOUN
ijtc-369	32	16	to	to	PART
ijtc-369	32	17	become	become	VERB
ijtc-369	32	18	it	it	PRON
ijtc-369	32	19	and	and	CCONJ
ijtc-369	32	20	user	user	NOUN
ijtc-369	32	21	friendly	friendly	ADJ
ijtc-369	32	22	.	.	PUNCT
ijtc-369	33	1	the	the	DET
ijtc-369	33	2	submission	submission	NOUN
ijtc-369	33	3	of	of	ADP
ijtc-369	33	4	the	the	DET
ijtc-369	33	5	annual	annual	ADJ
ijtc-369	33	6	spt	spt	ADJ
ijtc-369	33	7	completeness	completeness	NOUN
ijtc-369	33	8	documents	document	NOUN
ijtc-369	33	9	in	in	ADP
ijtc-369	33	10	the	the	DET
ijtc-369	33	11	form	form	NOUN
ijtc-369	33	12	of	of	ADP
ijtc-369	33	13	complete	complete	ADJ
ijtc-369	33	14	financial	financial	ADJ
ijtc-369	33	15	reports	report	NOUN
ijtc-369	33	16	and	and	CCONJ
ijtc-369	33	17	various	various	ADJ
ijtc-369	33	18	required	required	ADJ
ijtc-369	33	19	completeness	completeness	NOUN
ijtc-369	33	20	documents	document	NOUN
ijtc-369	33	21	by	by	ADP
ijtc-369	33	22	the	the	DET
ijtc-369	33	23	direktoral	direktoral	ADJ
ijtc-369	33	24	jenderal	jenderal	ADJ
ijtc-369	33	25	pajak	pajak	ADJ
ijtc-369	33	26	regulation	regulation	NOUN
ijtc-369	33	27	number	number	NOUN
ijtc-369	33	28	:	:	PUNCT
ijtc-369	33	29	02	02	NUM
ijtc-369	33	30	/	/	SYM
ijtc-369	33	31	pj/2019	pj/2019	NOUN
ijtc-369	33	32	,	,	PUNCT
ijtc-369	33	33	no	no	ADV
ijtc-369	33	34	later	later	ADV
ijtc-369	33	35	than	than	ADP
ijtc-369	33	36	30	30	NUM
ijtc-369	33	37	june	june	NOUN
ijtc-369	33	38	2020	2020	NUM
ijtc-369	33	39	by	by	ADP
ijtc-369	33	40	using	use	VERB
ijtc-369	33	41	the	the	DET
ijtc-369	33	42	corrected	correct	VERB
ijtc-369	33	43	spt	spt	NOUN
ijtc-369	33	44	form	form	NOUN
ijtc-369	33	45	(	(	PUNCT
ijtc-369	33	46	djp	djp	PROPN
ijtc-369	33	47	,	,	PUNCT
ijtc-369	33	48	articles	article	NOUN
ijtc-369	33	49	,	,	PUNCT
ijtc-369	33	50	your	your	PRON
ijtc-369	33	51	taxes	taxis	NOUN
ijtc-369	33	52	help	help	VERB
ijtc-369	33	53	erase	erase	VERB
ijtc-369	33	54	covid-19	covid-19	PROPN
ijtc-369	33	55	)	)	PUNCT
ijtc-369	33	56	.	.	PUNCT
ijtc-369	34	1	(	(	PUNCT
ijtc-369	34	2	susanti	susanti	X
ijtc-369	34	3	&	&	CCONJ
ijtc-369	34	4	widajatun	widajatun	ADJ
ijtc-369	34	5	,	,	PUNCT
ijtc-369	34	6	2021	2021	NUM
ijtc-369	34	7	)	)	PUNCT
ijtc-369	35	1	it	it	PRON
ijtc-369	35	2	was	be	AUX
ijtc-369	35	3	recorded	record	VERB
ijtc-369	35	4	that	that	SCONJ
ijtc-369	35	5	until	until	ADP
ijtc-369	35	6	april	april	PROPN
ijtc-369	35	7	19	19	NUM
ijtc-369	35	8	,	,	PUNCT
ijtc-369	35	9	2020	2020	NUM
ijtc-369	35	10	,	,	PUNCT
ijtc-369	35	11	it	it	PRON
ijtc-369	35	12	reached	reach	VERB
ijtc-369	35	13	52.97	52.97	NUM
ijtc-369	35	14	%	%	NOUN
ijtc-369	35	15	or	or	CCONJ
ijtc-369	35	16	9,712,537	9,712,537	NUM
ijtc-369	35	17	taxpayers	taxpayer	NOUN
ijtc-369	35	18	out	out	ADP
ijtc-369	35	19	of	of	ADP
ijtc-369	35	20	a	a	DET
ijtc-369	35	21	total	total	NOUN
ijtc-369	35	22	of	of	ADP
ijtc-369	35	23	around	around	ADV
ijtc-369	35	24	18	18	NUM
ijtc-369	35	25	million	million	NUM
ijtc-369	35	26	taxpayers	taxpayer	NOUN
ijtc-369	35	27	.	.	PUNCT
ijtc-369	36	1	meanwhile	meanwhile	ADV
ijtc-369	36	2	,	,	PUNCT
ijtc-369	36	3	when	when	SCONJ
ijtc-369	36	4	compared	compare	VERB
ijtc-369	36	5	to	to	ADP
ijtc-369	36	6	last	last	ADJ
ijtc-369	36	7	year	year	NOUN
ijtc-369	36	8	in	in	ADP
ijtc-369	36	9	the	the	DET
ijtc-369	36	10	same	same	ADJ
ijtc-369	36	11	period	period	NOUN
ijtc-369	36	12	,	,	PUNCT
ijtc-369	36	13	the	the	DET
ijtc-369	36	14	number	number	NOUN
ijtc-369	36	15	of	of	ADP
ijtc-369	36	16	taxpayers	taxpayer	NOUN
ijtc-369	36	17	who	who	PRON
ijtc-369	36	18	reported	report	VERB
ijtc-369	36	19	reached	reach	VERB
ijtc-369	36	20	11,682,289	11,682,289	NUM
ijtc-369	36	21	taxpayers	taxpayer	NOUN
ijtc-369	36	22	(	(	PUNCT
ijtc-369	36	23	media	media	PROPN
ijtc-369	36	24	indonesia	indonesia	PROPN
ijtc-369	36	25	,	,	PUNCT
ijtc-369	36	26	april	april	PROPN
ijtc-369	36	27	22	22	NUM
ijtc-369	36	28	,	,	PUNCT
ijtc-369	36	29	2020	2020	NUM
ijtc-369	36	30	)	)	PUNCT
ijtc-369	36	31	.	.	PUNCT
ijtc-369	37	1	indonesia	indonesia	PROPN
ijtc-369	37	2	's	's	PART
ijtc-369	37	3	economic	economic	ADJ
ijtc-369	37	4	recovery	recovery	NOUN
ijtc-369	37	5	trend	trend	NOUN
ijtc-369	37	6	in	in	ADP
ijtc-369	37	7	2021	2021	NUM
ijtc-369	37	8	is	be	AUX
ijtc-369	37	9	projected	project	VERB
ijtc-369	37	10	to	to	PART
ijtc-369	37	11	continue	continue	VERB
ijtc-369	37	12	with	with	ADP
ijtc-369	37	13	an	an	DET
ijtc-369	37	14	accelerated	accelerated	ADJ
ijtc-369	37	15	vaccination	vaccination	NOUN
ijtc-369	37	16	program	program	NOUN
ijtc-369	37	17	with	with	ADP
ijtc-369	37	18	an	an	DET
ijtc-369	37	19	on	on	ADP
ijtc-369	37	20	-	-	PUNCT
ijtc-369	37	21	track	track	NOUN
ijtc-369	37	22	supply	supply	NOUN
ijtc-369	37	23	of	of	ADP
ijtc-369	37	24	vaccines	vaccine	NOUN
ijtc-369	37	25	.	.	PUNCT
ijtc-369	38	1	tax	tax	NOUN
ijtc-369	38	2	revenue	revenue	NOUN
ijtc-369	38	3	until	until	ADP
ijtc-369	38	4	february	february	PROPN
ijtc-369	38	5	2021	2021	NUM
ijtc-369	38	6	reached	reach	VERB
ijtc-369	38	7	idr	idr	PROPN
ijtc-369	38	8	181.8	181.8	NUM
ijtc-369	38	9	trillion	trillion	NUM
ijtc-369	38	10	.	.	PUNCT
ijtc-369	39	1	this	this	DET
ijtc-369	39	2	achievement	achievement	NOUN
ijtc-369	39	3	represents	represent	VERB
ijtc-369	39	4	12.6	12.6	NUM
ijtc-369	39	5	%	%	NOUN
ijtc-369	39	6	of	of	ADP
ijtc-369	39	7	this	this	DET
ijtc-369	39	8	year	year	NOUN
ijtc-369	39	9	's	's	PART
ijtc-369	39	10	tax	tax	NOUN
ijtc-369	39	11	revenue	revenue	NOUN
ijtc-369	39	12	target	target	NOUN
ijtc-369	39	13	.	.	PUNCT
ijtc-369	40	1	several	several	ADJ
ijtc-369	40	2	tax	tax	NOUN
ijtc-369	40	3	components	component	NOUN
ijtc-369	40	4	grew	grow	VERB
ijtc-369	40	5	positively	positively	ADV
ijtc-369	40	6	when	when	SCONJ
ijtc-369	40	7	compared	compare	VERB
ijtc-369	40	8	to	to	ADP
ijtc-369	40	9	february	february	PROPN
ijtc-369	40	10	last	last	ADJ
ijtc-369	40	11	year	year	NOUN
ijtc-369	40	12	or	or	CCONJ
ijtc-369	40	13	the	the	DET
ijtc-369	40	14	period	period	NOUN
ijtc-369	40	15	before	before	SCONJ
ijtc-369	40	16	the	the	DET
ijtc-369	40	17	covid-19	covid-19	PROPN
ijtc-369	40	18	pandemic	pandemic	NOUN
ijtc-369	40	19	was	be	AUX
ijtc-369	40	20	enacted	enact	VERB
ijtc-369	40	21	.	.	PUNCT
ijtc-369	41	1	(	(	PUNCT
ijtc-369	41	2	realization	realization	NOUN
ijtc-369	41	3	of	of	ADP
ijtc-369	41	4	apbn	apbn	ADJ
ijtc-369	41	5	2021	2021	NUM
ijtc-369	41	6	,	,	PUNCT
ijtc-369	41	7	ministry	ministry	NOUN
ijtc-369	41	8	of	of	ADP
ijtc-369	41	9	finance	finance	PROPN
ijtc-369	41	10	)	)	PUNCT
ijtc-369	41	11	.	.	PUNCT
ijtc-369	42	1	the	the	DET
ijtc-369	42	2	ministry	ministry	PROPN
ijtc-369	42	3	of	of	ADP
ijtc-369	42	4	finance	finance	PROPN
ijtc-369	42	5	's	's	PART
ijtc-369	42	6	direktoral	direktoral	ADJ
ijtc-369	42	7	jenderal	jenderal	ADJ
ijtc-369	42	8	pajak	pajak	ADV
ijtc-369	42	9	noted	note	VERB
ijtc-369	42	10	that	that	SCONJ
ijtc-369	42	11	individual	individual	ADJ
ijtc-369	42	12	income	income	NOUN
ijtc-369	42	13	tax	tax	NOUN
ijtc-369	42	14	(	(	PUNCT
ijtc-369	42	15	pph	pph	PROPN
ijtc-369	42	16	)	)	PUNCT
ijtc-369	42	17	receipts	receipt	NOUN
ijtc-369	42	18	until	until	ADP
ijtc-369	42	19	the	the	DET
ijtc-369	42	20	end	end	NOUN
ijtc-369	42	21	of	of	ADP
ijtc-369	42	22	february	february	PROPN
ijtc-369	42	23	2021	2021	NUM
ijtc-369	42	24	experienced	experience	VERB
ijtc-369	42	25	a	a	DET
ijtc-369	42	26	contraction	contraction	NOUN
ijtc-369	42	27	or	or	CCONJ
ijtc-369	42	28	minus	minus	CCONJ
ijtc-369	42	29	12.51	12.51	NUM
ijtc-369	42	30	%	%	NOUN
ijtc-369	42	31	.	.	PUNCT
ijtc-369	43	1	compared	compare	VERB
ijtc-369	43	2	to	to	ADP
ijtc-369	43	3	the	the	DET
ijtc-369	43	4	same	same	ADJ
ijtc-369	43	5	period	period	NOUN
ijtc-369	43	6	last	last	ADJ
ijtc-369	43	7	year	year	NOUN
ijtc-369	43	8	,	,	PUNCT
ijtc-369	43	9	revenue	revenue	NOUN
ijtc-369	43	10	still	still	ADV
ijtc-369	43	11	grew	grow	VERB
ijtc-369	43	12	by	by	ADP
ijtc-369	43	13	19.76%.pph	19.76%.pph	NUM
ijtc-369	43	14	receipts	receipt	NOUN
ijtc-369	43	15	will	will	AUX
ijtc-369	43	16	continue	continue	VERB
ijtc-369	43	17	to	to	PART
ijtc-369	43	18	move	move	VERB
ijtc-369	43	19	until	until	SCONJ
ijtc-369	43	20	the	the	DET
ijtc-369	43	21	reporting	reporting	NOUN
ijtc-369	43	22	period	period	NOUN
ijtc-369	43	23	for	for	ADP
ijtc-369	43	24	the	the	DET
ijtc-369	43	25	annual	annual	ADJ
ijtc-369	43	26	individual	individual	ADJ
ijtc-369	43	27	tax	tax	NOUN
ijtc-369	43	28	return	return	NOUN
ijtc-369	43	29	(	(	PUNCT
ijtc-369	43	30	spt	spt	NOUN
ijtc-369	43	31	)	)	PUNCT
ijtc-369	43	32	ends	end	VERB
ijtc-369	43	33	on	on	ADP
ijtc-369	43	34	march	march	PROPN
ijtc-369	43	35	31	31	NUM
ijtc-369	43	36	,	,	PUNCT
ijtc-369	43	37	2021	2021	NUM
ijtc-369	43	38	.	.	PUNCT
ijtc-369	44	1	the	the	DET
ijtc-369	44	2	government	government	NOUN
ijtc-369	44	3	also	also	ADV
ijtc-369	44	4	provides	provide	VERB
ijtc-369	44	5	an	an	DET
ijtc-369	44	6	extension	extension	NOUN
ijtc-369	44	7	of	of	ADP
ijtc-369	44	8	the	the	DET
ijtc-369	44	9	government	government	NOUN
ijtc-369	44	10	-	-	PUNCT
ijtc-369	44	11	borne	bear	VERB
ijtc-369	44	12	income	income	NOUN
ijtc-369	44	13	tax	tax	NOUN
ijtc-369	44	14	article	article	NOUN
ijtc-369	44	15	21	21	NUM
ijtc-369	44	16	incentive	incentive	NOUN
ijtc-369	44	17	(	(	PUNCT
ijtc-369	44	18	djp	djp	PROPN
ijtc-369	44	19	)	)	PUNCT
ijtc-369	44	20	until	until	ADP
ijtc-369	44	21	june	june	PROPN
ijtc-369	44	22	2021	2021	NUM
ijtc-369	44	23	.	.	PUNCT
ijtc-369	45	1	(	(	PUNCT
ijtc-369	45	2	cahyadini	cahyadini	PROPN
ijtc-369	45	3	et	et	PROPN
ijtc-369	45	4	al	al	PROPN
ijtc-369	45	5	.	.	PROPN
ijtc-369	45	6	,	,	PUNCT
ijtc-369	45	7	2021	2021	NUM
ijtc-369	45	8	)	)	PUNCT
ijtc-369	45	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	45	10	the	the	DET
ijtc-369	45	11	impact	impact	NOUN
ijtc-369	45	12	of	of	ADP
ijtc-369	45	13	the	the	DET
ijtc-369	45	14	covid-19	covid-19	PROPN
ijtc-369	45	15	pandemic	pandemic	NOUN
ijtc-369	45	16	on	on	ADP
ijtc-369	45	17	the	the	DET
ijtc-369	45	18	compliance	compliance	NOUN
ijtc-369	45	19	level	level	NOUN
ijtc-369	45	20	of	of	ADP
ijtc-369	45	21	annual	annual	ADJ
ijtc-369	45	22	spt	spt	NOUN
ijtc-369	45	23	reporting	reporting	NOUN
ijtc-369	45	24	for	for	ADP
ijtc-369	45	25	individual	individual	ADJ
ijtc-369	45	26	taxpayers	taxpayer	NOUN
ijtc-369	45	27	at	at	ADP
ijtc-369	45	28	the	the	DET
ijtc-369	45	29	pondok	pondok	PROPN
ijtc-369	45	30	aren	aren	ADP
ijtc-369	45	31	tax	tax	NOUN
ijtc-369	45	32	service	service	NOUN
ijtc-369	45	33	office	office	NOUN
ijtc-369	45	34	,	,	PUNCT
ijtc-369	45	35	south	south	PROPN
ijtc-369	45	36	tangerang	tangerang	PROPN
ijtc-369	45	37	city	city	PROPN
ijtc-369	45	38	ambarwati	ambarwati	NOUN
ijtc-369	45	39	,	,	PUNCT
ijtc-369	45	40	sobari	sobari	PROPN
ijtc-369	45	41	,	,	PUNCT
ijtc-369	45	42	kristanto	kristanto	NOUN
ijtc-369	45	43	306	306	NUM
ijtc-369	45	44	|	|	ADV
ijtc-369	45	45	ilomata	ilomata	PROPN
ijtc-369	45	46	international	international	ADJ
ijtc-369	45	47	journal	journal	NOUN
ijtc-369	45	48	of	of	ADP
ijtc-369	45	49	tax	tax	PROPN
ijtc-369	45	50	&	&	CCONJ
ijtc-369	45	51	accounting	accounting	PROPN
ijtc-369	45	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	45	53	the	the	DET
ijtc-369	45	54	reporting	reporting	NOUN
ijtc-369	45	55	system	system	NOUN
ijtc-369	45	56	carried	carry	VERB
ijtc-369	45	57	out	out	ADP
ijtc-369	45	58	by	by	ADP
ijtc-369	45	59	individuals	individual	NOUN
ijtc-369	45	60	,	,	PUNCT
ijtc-369	45	61	which	which	PRON
ijtc-369	45	62	often	often	ADV
ijtc-369	45	63	occurs	occur	VERB
ijtc-369	45	64	in	in	ADP
ijtc-369	45	65	the	the	DET
ijtc-369	45	66	field	field	NOUN
ijtc-369	45	67	is	be	AUX
ijtc-369	45	68	the	the	DET
ijtc-369	45	69	misunderstanding	misunderstanding	NOUN
ijtc-369	45	70	of	of	ADP
ijtc-369	45	71	individual	individual	ADJ
ijtc-369	45	72	taxpayers	taxpayer	NOUN
ijtc-369	45	73	reporting	report	VERB
ijtc-369	45	74	their	their	PRON
ijtc-369	45	75	spt	spt	ADJ
ijtc-369	45	76	returns	return	NOUN
ijtc-369	45	77	,	,	PUNCT
ijtc-369	45	78	mistakes	mistake	NOUN
ijtc-369	45	79	occur	occur	VERB
ijtc-369	45	80	such	such	ADJ
ijtc-369	45	81	as	as	ADP
ijtc-369	45	82	taxpayers	taxpayer	NOUN
ijtc-369	45	83	being	be	AUX
ijtc-369	45	84	less	less	ADV
ijtc-369	45	85	careful	careful	ADJ
ijtc-369	45	86	in	in	ADP
ijtc-369	45	87	calculating	calculate	VERB
ijtc-369	45	88	the	the	DET
ijtc-369	45	89	amount	amount	NOUN
ijtc-369	45	90	of	of	ADP
ijtc-369	45	91	income	income	NOUN
ijtc-369	45	92	tax	tax	NOUN
ijtc-369	45	93	that	that	PRON
ijtc-369	45	94	must	must	AUX
ijtc-369	45	95	be	be	AUX
ijtc-369	45	96	paid	pay	VERB
ijtc-369	45	97	.	.	PUNCT
ijtc-369	46	1	or	or	CCONJ
ijtc-369	46	2	underpaid	underpaid	ADJ
ijtc-369	46	3	pph	pph	PROPN
ijtc-369	46	4	especially	especially	ADV
ijtc-369	46	5	using	use	VERB
ijtc-369	46	6	online	online	ADJ
ijtc-369	46	7	services	service	NOUN
ijtc-369	46	8	using	use	VERB
ijtc-369	46	9	e	e	NOUN
ijtc-369	46	10	-	-	NOUN
ijtc-369	46	11	spt	spt	ADJ
ijtc-369	46	12	which	which	PRON
ijtc-369	46	13	not	not	PART
ijtc-369	46	14	all	all	DET
ijtc-369	46	15	taxpayers	taxpayer	NOUN
ijtc-369	46	16	can	can	AUX
ijtc-369	46	17	understand	understand	VERB
ijtc-369	46	18	.	.	PUNCT
ijtc-369	47	1	with	with	ADP
ijtc-369	47	2	the	the	DET
ijtc-369	47	3	tax	tax	NOUN
ijtc-369	47	4	relaxation	relaxation	NOUN
ijtc-369	47	5	carried	carry	VERB
ijtc-369	47	6	out	out	ADP
ijtc-369	47	7	by	by	ADP
ijtc-369	47	8	the	the	DET
ijtc-369	47	9	direktoral	direktoral	ADJ
ijtc-369	47	10	jenderal	jenderal	PROPN
ijtc-369	47	11	pajak	pajak	PROPN
ijtc-369	47	12	it	it	PRON
ijtc-369	47	13	is	be	AUX
ijtc-369	47	14	hoped	hope	VERB
ijtc-369	47	15	that	that	SCONJ
ijtc-369	47	16	taxpayers	taxpayer	NOUN
ijtc-369	47	17	can	can	AUX
ijtc-369	47	18	carry	carry	VERB
ijtc-369	47	19	out	out	ADP
ijtc-369	47	20	their	their	PRON
ijtc-369	47	21	tax	tax	NOUN
ijtc-369	47	22	obligations	obligation	NOUN
ijtc-369	47	23	properly	properly	ADV
ijtc-369	47	24	and	and	CCONJ
ijtc-369	47	25	do	do	AUX
ijtc-369	47	26	not	not	PART
ijtc-369	47	27	delay	delay	VERB
ijtc-369	47	28	depositing	deposit	VERB
ijtc-369	47	29	taxes	taxis	NOUN
ijtc-369	47	30	owed	owe	VERB
ijtc-369	47	31	,	,	PUNCT
ijtc-369	47	32	the	the	DET
ijtc-369	47	33	taxes	taxis	NOUN
ijtc-369	47	34	paid	pay	VERB
ijtc-369	47	35	are	be	AUX
ijtc-369	47	36	very	very	ADV
ijtc-369	47	37	much	much	ADV
ijtc-369	47	38	needed	need	VERB
ijtc-369	47	39	by	by	ADP
ijtc-369	47	40	the	the	DET
ijtc-369	47	41	state	state	NOUN
ijtc-369	47	42	in	in	ADP
ijtc-369	47	43	handling	handle	VERB
ijtc-369	47	44	the	the	DET
ijtc-369	47	45	covid-19	covid-19	PROPN
ijtc-369	47	46	pandemic	pandemic	NOUN
ijtc-369	47	47	.	.	PUNCT
ijtc-369	48	1	the	the	DET
ijtc-369	48	2	problems	problem	NOUN
ijtc-369	48	3	that	that	PRON
ijtc-369	48	4	will	will	AUX
ijtc-369	48	5	be	be	AUX
ijtc-369	48	6	studied	study	VERB
ijtc-369	48	7	in	in	ADP
ijtc-369	48	8	this	this	DET
ijtc-369	48	9	research	research	NOUN
ijtc-369	48	10	are	be	AUX
ijtc-369	48	11	,	,	PUNCT
ijtc-369	48	12	how	how	SCONJ
ijtc-369	48	13	is	be	AUX
ijtc-369	48	14	the	the	DET
ijtc-369	48	15	level	level	NOUN
ijtc-369	48	16	of	of	ADP
ijtc-369	48	17	compliance	compliance	NOUN
ijtc-369	48	18	of	of	ADP
ijtc-369	48	19	individual	individual	ADJ
ijtc-369	48	20	taxpayers	taxpayer	NOUN
ijtc-369	48	21	in	in	ADP
ijtc-369	48	22	submitting	submit	VERB
ijtc-369	48	23	annual	annual	ADJ
ijtc-369	48	24	spt	spt	PROPN
ijtc-369	48	25	reports	report	NOUN
ijtc-369	48	26	during	during	ADP
ijtc-369	48	27	the	the	DET
ijtc-369	48	28	covid-19	covid-19	PROPN
ijtc-369	48	29	pandemic	pandemic	NOUN
ijtc-369	48	30	,	,	PUNCT
ijtc-369	48	31	as	as	ADV
ijtc-369	48	32	well	well	ADV
ijtc-369	48	33	as	as	ADP
ijtc-369	48	34	what	what	PRON
ijtc-369	48	35	efforts	effort	NOUN
ijtc-369	48	36	and	and	CCONJ
ijtc-369	48	37	strategies	strategy	NOUN
ijtc-369	48	38	are	be	AUX
ijtc-369	48	39	carried	carry	VERB
ijtc-369	48	40	out	out	ADP
ijtc-369	48	41	by	by	ADP
ijtc-369	48	42	the	the	DET
ijtc-369	48	43	pondok	pondok	PROPN
ijtc-369	48	44	aren	aren	VERB
ijtc-369	48	45	tax	tax	NOUN
ijtc-369	48	46	service	service	NOUN
ijtc-369	48	47	office	office	NOUN
ijtc-369	48	48	,	,	PUNCT
ijtc-369	48	49	south	south	NOUN
ijtc-369	48	50	tangerang	tangerang	PROPN
ijtc-369	48	51	city	city	PROPN
ijtc-369	48	52	in	in	ADP
ijtc-369	48	53	increasing	increase	VERB
ijtc-369	48	54	tax	tax	NOUN
ijtc-369	48	55	revenues	revenue	NOUN
ijtc-369	48	56	due	due	ADP
ijtc-369	48	57	to	to	ADP
ijtc-369	48	58	impact	impact	NOUN
ijtc-369	48	59	of	of	ADP
ijtc-369	48	60	the	the	DET
ijtc-369	48	61	covid	covid	PROPN
ijtc-369	48	62	19	19	NUM
ijtc-369	48	63	pandemic	pandemic	NOUN
ijtc-369	48	64	.	.	PUNCT
ijtc-369	49	1	this	this	DET
ijtc-369	49	2	study	study	NOUN
ijtc-369	49	3	aims	aim	VERB
ijtc-369	49	4	to	to	PART
ijtc-369	49	5	examine	examine	VERB
ijtc-369	49	6	the	the	DET
ijtc-369	49	7	effect	effect	NOUN
ijtc-369	49	8	that	that	PRON
ijtc-369	49	9	occurs	occur	VERB
ijtc-369	49	10	on	on	ADP
ijtc-369	49	11	individual	individual	ADJ
ijtc-369	49	12	taxpayer	taxpayer	NOUN
ijtc-369	49	13	compliance	compliance	NOUN
ijtc-369	49	14	with	with	ADP
ijtc-369	49	15	the	the	DET
ijtc-369	49	16	impact	impact	NOUN
ijtc-369	49	17	of	of	ADP
ijtc-369	49	18	the	the	DET
ijtc-369	49	19	covid	covid	PROPN
ijtc-369	49	20	19	19	NUM
ijtc-369	49	21	pandemic	pandemic	ADJ
ijtc-369	49	22	and	and	CCONJ
ijtc-369	49	23	the	the	DET
ijtc-369	49	24	efforts	effort	NOUN
ijtc-369	49	25	that	that	PRON
ijtc-369	49	26	will	will	AUX
ijtc-369	49	27	be	be	AUX
ijtc-369	49	28	made	make	VERB
ijtc-369	49	29	to	to	PART
ijtc-369	49	30	achieve	achieve	VERB
ijtc-369	49	31	an	an	DET
ijtc-369	49	32	increase	increase	NOUN
ijtc-369	49	33	in	in	ADP
ijtc-369	49	34	individual	individual	ADJ
ijtc-369	49	35	taxpayer	taxpayer	NOUN
ijtc-369	49	36	compliance	compliance	NOUN
ijtc-369	49	37	in	in	ADP
ijtc-369	49	38	reporting	report	VERB
ijtc-369	49	39	spt	spt	NOUN
ijtc-369	49	40	returns	return	NOUN
ijtc-369	49	41	during	during	ADP
ijtc-369	49	42	the	the	DET
ijtc-369	49	43	covid	covid	PROPN
ijtc-369	49	44	19	19	NUM
ijtc-369	49	45	pandemic	pandemic	NOUN
ijtc-369	49	46	.	.	PUNCT
ijtc-369	50	1	the	the	DET
ijtc-369	50	2	investigation	investigation	NOUN
ijtc-369	50	3	of	of	ADP
ijtc-369	50	4	the	the	DET
ijtc-369	50	5	coronavirus	coronavirus	NOUN
ijtc-369	50	6	that	that	PRON
ijtc-369	50	7	causes	cause	VERB
ijtc-369	50	8	covid-19	covid-19	PROPN
ijtc-369	50	9	is	be	AUX
ijtc-369	50	10	still	still	ADV
ijtc-369	50	11	ongoing	ongoing	ADJ
ijtc-369	50	12	.	.	PUNCT
ijtc-369	51	1	initial	initial	ADJ
ijtc-369	51	2	information	information	NOUN
ijtc-369	51	3	that	that	PRON
ijtc-369	51	4	this	this	DET
ijtc-369	51	5	virus	virus	NOUN
ijtc-369	51	6	originated	originate	VERB
ijtc-369	51	7	from	from	ADP
ijtc-369	51	8	the	the	DET
ijtc-369	51	9	huanan	huanan	PROPN
ijtc-369	51	10	seafood	seafood	NOUN
ijtc-369	51	11	market	market	NOUN
ijtc-369	51	12	in	in	ADP
ijtc-369	51	13	wuhan	wuhan	PROPN
ijtc-369	51	14	,	,	PUNCT
ijtc-369	51	15	china	china	PROPN
ijtc-369	51	16	is	be	AUX
ijtc-369	51	17	still	still	ADV
ijtc-369	51	18	conjecture	conjecture	ADJ
ijtc-369	51	19	and	and	CCONJ
ijtc-369	51	20	has	have	AUX
ijtc-369	51	21	not	not	PART
ijtc-369	51	22	become	become	VERB
ijtc-369	51	23	a	a	DET
ijtc-369	51	24	certainty	certainty	NOUN
ijtc-369	51	25	.	.	PUNCT
ijtc-369	52	1	allegedly	allegedly	ADV
ijtc-369	52	2	since	since	SCONJ
ijtc-369	52	3	september	september	PROPN
ijtc-369	52	4	2019	2019	NUM
ijtc-369	52	5	launching	launch	VERB
ijtc-369	52	6	scmp	scmp	NOUN
ijtc-369	52	7	(	(	PUNCT
ijtc-369	52	8	17/4/2020	17/4/2020	NUM
ijtc-369	52	9	)	)	PUNCT
ijtc-369	52	10	,	,	PUNCT
ijtc-369	52	11	the	the	DET
ijtc-369	52	12	research	research	NOUN
ijtc-369	52	13	team	team	NOUN
ijtc-369	52	14	from	from	ADP
ijtc-369	52	15	the	the	DET
ijtc-369	52	16	university	university	PROPN
ijtc-369	52	17	of	of	ADP
ijtc-369	52	18	cambridge	cambridge	PROPN
ijtc-369	52	19	,	,	PUNCT
ijtc-369	52	20	england	england	PROPN
ijtc-369	52	21	investigating	investigate	VERB
ijtc-369	52	22	the	the	DET
ijtc-369	52	23	origin	origin	NOUN
ijtc-369	52	24	of	of	ADP
ijtc-369	52	25	the	the	DET
ijtc-369	52	26	virus	virus	NOUN
ijtc-369	52	27	has	have	AUX
ijtc-369	52	28	analyzed	analyze	VERB
ijtc-369	52	29	a	a	DET
ijtc-369	52	30	large	large	ADJ
ijtc-369	52	31	number	number	NOUN
ijtc-369	52	32	of	of	ADP
ijtc-369	52	33	strains	strain	NOUN
ijtc-369	52	34	from	from	ADP
ijtc-369	52	35	around	around	ADP
ijtc-369	52	36	the	the	DET
ijtc-369	52	37	world	world	NOUN
ijtc-369	52	38	and	and	CCONJ
ijtc-369	52	39	calculated	calculate	VERB
ijtc-369	52	40	that	that	SCONJ
ijtc-369	52	41	the	the	DET
ijtc-369	52	42	start	start	NOUN
ijtc-369	52	43	of	of	ADP
ijtc-369	52	44	the	the	DET
ijtc-369	52	45	outbreak	outbreak	NOUN
ijtc-369	52	46	occurred	occur	VERB
ijtc-369	52	47	between	between	ADP
ijtc-369	52	48	september	september	PROPN
ijtc-369	52	49	13	13	NUM
ijtc-369	52	50	and	and	CCONJ
ijtc-369	52	51	december	december	PROPN
ijtc-369	52	52	7	7	NUM
ijtc-369	52	53	,	,	PUNCT
ijtc-369	52	54	2019	2019	NUM
ijtc-369	52	55	.	.	PUNCT
ijtc-369	53	1	the	the	DET
ijtc-369	53	2	results	result	NOUN
ijtc-369	53	3	of	of	ADP
ijtc-369	53	4	the	the	DET
ijtc-369	53	5	research	research	NOUN
ijtc-369	53	6	were	be	AUX
ijtc-369	53	7	published	publish	VERB
ijtc-369	53	8	in	in	ADP
ijtc-369	53	9	a	a	DET
ijtc-369	53	10	scientific	scientific	ADJ
ijtc-369	53	11	journal	journal	NOUN
ijtc-369	53	12	published	publish	VERB
ijtc-369	53	13	in	in	ADP
ijtc-369	53	14	the	the	DET
ijtc-369	53	15	proceedings	proceeding	NOUN
ijtc-369	53	16	of	of	ADP
ijtc-369	53	17	the	the	DET
ijtc-369	53	18	national	national	PROPN
ijtc-369	53	19	academy	academy	PROPN
ijtc-369	53	20	of	of	ADP
ijtc-369	53	21	sciences	sciences	PROPN
ijtc-369	53	22	(	(	PUNCT
ijtc-369	53	23	pnas	pnas	PROPN
ijtc-369	53	24	)	)	PUNCT
ijtc-369	53	25	.	.	PUNCT
ijtc-369	54	1	the	the	DET
ijtc-369	54	2	team	team	NOUN
ijtc-369	54	3	analyzed	analyze	VERB
ijtc-369	54	4	the	the	DET
ijtc-369	54	5	strains	strain	NOUN
ijtc-369	54	6	using	use	VERB
ijtc-369	54	7	phylogenetic	phylogenetic	ADJ
ijtc-369	54	8	networks	network	NOUN
ijtc-369	54	9	,	,	PUNCT
ijtc-369	54	10	mathematical	mathematical	ADJ
ijtc-369	54	11	algorithms	algorithms	NOUN
ijtc-369	54	12	that	that	PRON
ijtc-369	54	13	can	can	AUX
ijtc-369	54	14	map	map	VERB
ijtc-369	54	15	the	the	DET
ijtc-369	54	16	global	global	ADJ
ijtc-369	54	17	movement	movement	NOUN
ijtc-369	54	18	of	of	ADP
ijtc-369	54	19	organisms	organism	NOUN
ijtc-369	54	20	through	through	ADP
ijtc-369	54	21	mutations	mutation	NOUN
ijtc-369	54	22	in	in	ADP
ijtc-369	54	23	their	their	PRON
ijtc-369	54	24	genes	gene	NOUN
ijtc-369	54	25	.	.	PUNCT
ijtc-369	55	1	while	while	SCONJ
ijtc-369	55	2	the	the	DET
ijtc-369	55	3	coronavirus	coronavirus	NOUN
ijtc-369	55	4	strains	strain	NOUN
ijtc-369	55	5	found	find	VERB
ijtc-369	55	6	in	in	ADP
ijtc-369	55	7	europe	europe	PROPN
ijtc-369	55	8	are	be	AUX
ijtc-369	55	9	largely	largely	ADV
ijtc-369	55	10	descended	descend	VERB
ijtc-369	55	11	from	from	ADP
ijtc-369	55	12	east	east	ADJ
ijtc-369	55	13	asian	asian	ADJ
ijtc-369	55	14	variants	variant	NOUN
ijtc-369	55	15	,	,	PUNCT
ijtc-369	55	16	the	the	DET
ijtc-369	55	17	journal	journal	NOUN
ijtc-369	55	18	only	only	ADV
ijtc-369	55	19	examined	examine	VERB
ijtc-369	55	20	the	the	DET
ijtc-369	55	21	first	first	ADJ
ijtc-369	55	22	160	160	NUM
ijtc-369	55	23	strains	strain	NOUN
ijtc-369	55	24	collected	collect	VERB
ijtc-369	55	25	after	after	ADP
ijtc-369	55	26	late	late	ADJ
ijtc-369	55	27	december	december	PROPN
ijtc-369	55	28	2019	2019	NUM
ijtc-369	55	29	.	.	PUNCT
ijtc-369	56	1	several	several	ADJ
ijtc-369	56	2	institutions	institution	NOUN
ijtc-369	56	3	predict	predict	VERB
ijtc-369	56	4	a	a	DET
ijtc-369	56	5	weakening	weakening	NOUN
ijtc-369	56	6	of	of	ADP
ijtc-369	56	7	the	the	DET
ijtc-369	56	8	world	world	NOUN
ijtc-369	56	9	economy	economy	NOUN
ijtc-369	56	10	,	,	PUNCT
ijtc-369	56	11	including	include	VERB
ijtc-369	56	12	the	the	DET
ijtc-369	56	13	international	international	ADJ
ijtc-369	56	14	monetary	monetary	ADJ
ijtc-369	56	15	fund	fund	NOUN
ijtc-369	56	16	(	(	PUNCT
ijtc-369	56	17	imf	imf	PROPN
ijtc-369	56	18	)	)	PUNCT
ijtc-369	56	19	which	which	PRON
ijtc-369	56	20	projects	project	VERB
ijtc-369	56	21	the	the	DET
ijtc-369	56	22	global	global	ADJ
ijtc-369	56	23	economy	economy	NOUN
ijtc-369	56	24	to	to	PART
ijtc-369	56	25	grow	grow	VERB
ijtc-369	56	26	at	at	ADP
ijtc-369	56	27	minus	minus	ADP
ijtc-369	56	28	3	3	NUM
ijtc-369	56	29	%	%	NOUN
ijtc-369	56	30	.	.	PUNCT
ijtc-369	57	1	the	the	DET
ijtc-369	57	2	government	government	NOUN
ijtc-369	57	3	is	be	AUX
ijtc-369	57	4	wary	wary	ADJ
ijtc-369	57	5	of	of	ADP
ijtc-369	57	6	the	the	DET
ijtc-369	57	7	impact	impact	NOUN
ijtc-369	57	8	of	of	ADP
ijtc-369	57	9	the	the	DET
ijtc-369	57	10	covid-19	covid-19	PROPN
ijtc-369	57	11	pandemic	pandemic	NOUN
ijtc-369	57	12	,	,	PUNCT
ijtc-369	57	13	considering	consider	VERB
ijtc-369	57	14	that	that	SCONJ
ijtc-369	57	15	this	this	DET
ijtc-369	57	16	outbreak	outbreak	NOUN
ijtc-369	57	17	only	only	ADV
ijtc-369	57	18	began	begin	VERB
ijtc-369	57	19	to	to	PART
ijtc-369	57	20	spread	spread	VERB
ijtc-369	57	21	in	in	ADP
ijtc-369	57	22	indonesia	indonesia	PROPN
ijtc-369	57	23	in	in	ADP
ijtc-369	57	24	the	the	DET
ijtc-369	57	25	second	second	ADJ
ijtc-369	57	26	week	week	NOUN
ijtc-369	57	27	of	of	ADP
ijtc-369	57	28	march	march	PROPN
ijtc-369	57	29	2020	2020	NUM
ijtc-369	57	30	.	.	PUNCT
ijtc-369	58	1	along	along	ADP
ijtc-369	58	2	with	with	ADP
ijtc-369	58	3	the	the	DET
ijtc-369	58	4	regulations	regulation	NOUN
ijtc-369	58	5	related	relate	VERB
ijtc-369	58	6	to	to	ADP
ijtc-369	58	7	work	work	VERB
ijtc-369	58	8	from	from	ADP
ijtc-369	58	9	home	home	NOUN
ijtc-369	58	10	(	(	PUNCT
ijtc-369	58	11	wfh	wfh	NOUN
ijtc-369	58	12	)	)	PUNCT
ijtc-369	58	13	for	for	ADP
ijtc-369	58	14	both	both	CCONJ
ijtc-369	58	15	the	the	DET
ijtc-369	58	16	government	government	NOUN
ijtc-369	58	17	and	and	CCONJ
ijtc-369	58	18	private	private	ADJ
ijtc-369	58	19	sectors	sector	NOUN
ijtc-369	58	20	,	,	PUNCT
ijtc-369	58	21	a	a	DET
ijtc-369	58	22	slowdown	slowdown	NOUN
ijtc-369	58	23	in	in	ADP
ijtc-369	58	24	business	business	NOUN
ijtc-369	58	25	activities	activity	NOUN
ijtc-369	58	26	began	begin	VERB
ijtc-369	58	27	at	at	ADP
ijtc-369	58	28	the	the	DET
ijtc-369	58	29	end	end	NOUN
ijtc-369	58	30	of	of	ADP
ijtc-369	58	31	march	march	PROPN
ijtc-369	58	32	2020	2020	NUM
ijtc-369	58	33	which	which	PRON
ijtc-369	58	34	has	have	VERB
ijtc-369	58	35	the	the	DET
ijtc-369	58	36	potential	potential	NOUN
ijtc-369	58	37	to	to	PART
ijtc-369	58	38	reduce	reduce	VERB
ijtc-369	58	39	domestic	domestic	ADJ
ijtc-369	58	40	deliveries	delivery	NOUN
ijtc-369	58	41	which	which	PRON
ijtc-369	58	42	will	will	AUX
ijtc-369	58	43	then	then	ADV
ijtc-369	58	44	reduce	reduce	VERB
ijtc-369	58	45	the	the	DET
ijtc-369	58	46	receipt	receipt	NOUN
ijtc-369	58	47	of	of	ADP
ijtc-369	58	48	pajak	pajak	PROPN
ijtc-369	58	49	pertambahan	pertambahan	PROPN
ijtc-369	58	50	nilai	nilai	PROPN
ijtc-369	58	51	dalam	dalam	PROPN
ijtc-369	58	52	negeri	negeri	PROPN
ijtc-369	58	53	(	(	PUNCT
ijtc-369	58	54	ppn	ppn	PROPN
ijtc-369	58	55	dn	dn	PROPN
ijtc-369	58	56	)	)	PUNCT
ijtc-369	58	57	in	in	ADP
ijtc-369	58	58	april	april	PROPN
ijtc-369	58	59	2020	2020	NUM
ijtc-369	58	60	.	.	PUNCT
ijtc-369	59	1	this	this	DET
ijtc-369	59	2	condition	condition	NOUN
ijtc-369	59	3	is	be	AUX
ijtc-369	59	4	likely	likely	ADJ
ijtc-369	59	5	to	to	PART
ijtc-369	59	6	continue	continue	VERB
ijtc-369	59	7	and	and	CCONJ
ijtc-369	59	8	contract	contract	VERB
ijtc-369	59	9	further	far	ADV
ijtc-369	59	10	in	in	ADP
ijtc-369	59	11	may	may	PROPN
ijtc-369	59	12	,	,	PUNCT
ijtc-369	59	13	considering	consider	VERB
ijtc-369	59	14	that	that	SCONJ
ijtc-369	59	15	in	in	ADP
ijtc-369	59	16	april	april	PROPN
ijtc-369	59	17	some	some	DET
ijtc-369	59	18	regions	region	NOUN
ijtc-369	59	19	had	have	AUX
ijtc-369	59	20	implemented	implement	VERB
ijtc-369	59	21	pembatasan	pembatasan	ADJ
ijtc-369	59	22	sosial	sosial	ADJ
ijtc-369	59	23	berskala	berskala	NOUN
ijtc-369	59	24	besar	besar	PROPN
ijtc-369	59	25	(	(	PUNCT
ijtc-369	59	26	psbb	psbb	PROPN
ijtc-369	59	27	)	)	PUNCT
ijtc-369	59	28	in	in	ADP
ijtc-369	59	29	several	several	ADJ
ijtc-369	59	30	affected	affected	ADJ
ijtc-369	59	31	areas	area	NOUN
ijtc-369	59	32	.	.	PUNCT
ijtc-369	60	1	in	in	ADP
ijtc-369	60	2	line	line	NOUN
ijtc-369	60	3	with	with	ADP
ijtc-369	60	4	the	the	DET
ijtc-369	60	5	implementation	implementation	NOUN
ijtc-369	60	6	of	of	ADP
ijtc-369	60	7	work	work	NOUN
ijtc-369	60	8	from	from	ADP
ijtc-369	60	9	home	home	NOUN
ijtc-369	60	10	(	(	PUNCT
ijtc-369	60	11	wfh	wfh	NOUN
ijtc-369	60	12	)	)	PUNCT
ijtc-369	60	13	and	and	CCONJ
ijtc-369	60	14	pembatasan	pembatasan	X
ijtc-369	60	15	sosial	sosial	ADJ
ijtc-369	60	16	berskala	berskala	NOUN
ijtc-369	60	17	besar	besar	PROPN
ijtc-369	60	18	(	(	PUNCT
ijtc-369	60	19	psbb	psbb	PROPN
ijtc-369	60	20	)	)	PUNCT
ijtc-369	60	21	.	.	PUNCT
ijtc-369	61	1	the	the	DET
ijtc-369	61	2	government	government	NOUN
ijtc-369	61	3	provides	provide	VERB
ijtc-369	61	4	tax	tax	NOUN
ijtc-369	61	5	facilities	facility	NOUN
ijtc-369	61	6	in	in	ADP
ijtc-369	61	7	the	the	DET
ijtc-369	61	8	form	form	NOUN
ijtc-369	61	9	of	of	ADP
ijtc-369	61	10	relaxation	relaxation	NOUN
ijtc-369	61	11	of	of	ADP
ijtc-369	61	12	article	article	NOUN
ijtc-369	61	13	29	29	NUM
ijtc-369	61	14	individual	individual	ADJ
ijtc-369	61	15	income	income	NOUN
ijtc-369	61	16	spt	spt	PROPN
ijtc-369	61	17	pph	pph	PROPN
ijtc-369	61	18	returns	return	NOUN
ijtc-369	61	19	,	,	PUNCT
ijtc-369	61	20	which	which	PRON
ijtc-369	61	21	has	have	VERB
ijtc-369	61	22	an	an	DET
ijtc-369	61	23	impact	impact	NOUN
ijtc-369	61	24	on	on	ADP
ijtc-369	61	25	the	the	DET
ijtc-369	61	26	not	not	PART
ijtc-369	61	27	yet	yet	ADV
ijtc-369	61	28	optimal	optimal	ADJ
ijtc-369	61	29	realization	realization	NOUN
ijtc-369	61	30	of	of	ADP
ijtc-369	61	31	article	article	NOUN
ijtc-369	61	32	29	29	NUM
ijtc-369	61	33	pph	pph	PROPN
ijtc-369	61	34	receipts	receipt	NOUN
ijtc-369	61	35	.	.	PUNCT
ijtc-369	62	1	there	there	PRON
ijtc-369	62	2	are	be	VERB
ijtc-369	62	3	a	a	DET
ijtc-369	62	4	total	total	NOUN
ijtc-369	62	5	of	of	ADP
ijtc-369	62	6	2,004,445	2,004,445	NUM
ijtc-369	62	7	people	people	NOUN
ijtc-369	62	8	to	to	ADP
ijtc-369	62	9	date	date	NOUN
ijtc-369	62	10	in	in	ADP
ijtc-369	62	11	indonesia	indonesia	PROPN
ijtc-369	62	12	who	who	PRON
ijtc-369	62	13	have	have	AUX
ijtc-369	62	14	been	be	AUX
ijtc-369	62	15	confirmed	confirm	VERB
ijtc-369	62	16	positive	positive	ADJ
ijtc-369	62	17	for	for	ADP
ijtc-369	62	18	the	the	DET
ijtc-369	62	19	coronavirus	coronavirus	NOUN
ijtc-369	62	20	that	that	PRON
ijtc-369	62	21	causes	cause	VERB
ijtc-369	62	22	covid-19	covid-19	PROPN
ijtc-369	62	23	.	.	PUNCT
ijtc-369	63	1	so	so	ADV
ijtc-369	63	2	,	,	PUNCT
ijtc-369	63	3	accumulatively	accumulatively	ADV
ijtc-369	63	4	in	in	ADP
ijtc-369	63	5	indonesia	indonesia	PROPN
ijtc-369	63	6	,	,	PUNCT
ijtc-369	63	7	1,801,761	1,801,761	NUM
ijtc-369	63	8	patients	patient	NOUN
ijtc-369	63	9	have	have	AUX
ijtc-369	63	10	recovered	recover	VERB
ijtc-369	63	11	and	and	CCONJ
ijtc-369	63	12	are	be	AUX
ijtc-369	63	13	negative	negative	ADJ
ijtc-369	63	14	for	for	ADP
ijtc-369	63	15	covid-19	covid-19	PROPN
ijtc-369	63	16	so	so	ADV
ijtc-369	63	17	far	far	ADV
ijtc-369	63	18	.	.	PUNCT
ijtc-369	64	1	the	the	DET
ijtc-369	64	2	data	datum	NOUN
ijtc-369	64	3	from	from	ADP
ijtc-369	64	4	several	several	ADJ
ijtc-369	64	5	studies	study	NOUN
ijtc-369	64	6	carried	carry	VERB
ijtc-369	64	7	out	out	ADP
ijtc-369	64	8	above	above	ADV
ijtc-369	64	9	affect	affect	VERB
ijtc-369	64	10	the	the	DET
ijtc-369	64	11	economic	economic	ADJ
ijtc-369	64	12	conditions	condition	NOUN
ijtc-369	64	13	throughout	throughout	ADP
ijtc-369	64	14	the	the	DET
ijtc-369	64	15	world	world	NOUN
ijtc-369	64	16	,	,	PUNCT
ijtc-369	64	17	as	as	ADV
ijtc-369	64	18	well	well	ADV
ijtc-369	64	19	as	as	ADP
ijtc-369	64	20	the	the	DET
ijtc-369	64	21	indonesian	indonesian	ADJ
ijtc-369	64	22	economy	economy	NOUN
ijtc-369	64	23	which	which	PRON
ijtc-369	64	24	is	be	AUX
ijtc-369	64	25	not	not	PART
ijtc-369	64	26	immune	immune	ADJ
ijtc-369	64	27	from	from	ADP
ijtc-369	64	28	the	the	DET
ijtc-369	64	29	impacts	impact	NOUN
ijtc-369	64	30	caused	cause	VERB
ijtc-369	64	31	by	by	ADP
ijtc-369	64	32	the	the	DET
ijtc-369	64	33	covid	covid	PROPN
ijtc-369	64	34	19	19	NUM
ijtc-369	64	35	pandemic	pandemic	NOUN
ijtc-369	64	36	.	.	PUNCT
ijtc-369	65	1	the	the	DET
ijtc-369	65	2	government	government	NOUN
ijtc-369	65	3	's	's	PART
ijtc-369	65	4	commitment	commitment	NOUN
ijtc-369	65	5	to	to	ADP
ijtc-369	65	6	maintaining	maintain	VERB
ijtc-369	65	7	the	the	DET
ijtc-369	65	8	sustainability	sustainability	NOUN
ijtc-369	65	9	of	of	ADP
ijtc-369	65	10	state	state	NOUN
ijtc-369	65	11	finances	finance	NOUN
ijtc-369	65	12	to	to	PART
ijtc-369	65	13	realize	realize	VERB
ijtc-369	65	14	the	the	DET
ijtc-369	65	15	safety	safety	NOUN
ijtc-369	65	16	and	and	CCONJ
ijtc-369	65	17	welfare	welfare	NOUN
ijtc-369	65	18	of	of	ADP
ijtc-369	65	19	the	the	DET
ijtc-369	65	20	community	community	NOUN
ijtc-369	65	21	is	be	AUX
ijtc-369	65	22	shown	show	VERB
ijtc-369	65	23	by	by	ADP
ijtc-369	65	24	the	the	DET
ijtc-369	65	25	government	government	NOUN
ijtc-369	65	26	's	's	PART
ijtc-369	65	27	efforts	effort	NOUN
ijtc-369	65	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-369	65	29	the	the	DET
ijtc-369	65	30	impact	impact	NOUN
ijtc-369	65	31	of	of	ADP
ijtc-369	65	32	the	the	DET
ijtc-369	65	33	covid-19	covid-19	PROPN
ijtc-369	65	34	pandemic	pandemic	NOUN
ijtc-369	65	35	on	on	ADP
ijtc-369	65	36	the	the	DET
ijtc-369	65	37	compliance	compliance	NOUN
ijtc-369	65	38	level	level	NOUN
ijtc-369	65	39	of	of	ADP
ijtc-369	65	40	annual	annual	ADJ
ijtc-369	65	41	spt	spt	NOUN
ijtc-369	65	42	reporting	reporting	NOUN
ijtc-369	65	43	for	for	ADP
ijtc-369	65	44	individual	individual	ADJ
ijtc-369	65	45	taxpayers	taxpayer	NOUN
ijtc-369	65	46	at	at	ADP
ijtc-369	65	47	the	the	DET
ijtc-369	65	48	pondok	pondok	PROPN
ijtc-369	65	49	aren	aren	ADP
ijtc-369	65	50	tax	tax	NOUN
ijtc-369	65	51	service	service	NOUN
ijtc-369	65	52	office	office	NOUN
ijtc-369	65	53	,	,	PUNCT
ijtc-369	65	54	south	south	PROPN
ijtc-369	65	55	tangerang	tangerang	PROPN
ijtc-369	65	56	city	city	PROPN
ijtc-369	65	57	ambarwati	ambarwati	NOUN
ijtc-369	65	58	,	,	PUNCT
ijtc-369	65	59	sobari	sobari	PROPN
ijtc-369	65	60	,	,	PUNCT
ijtc-369	65	61	kristanto	kristanto	VERB
ijtc-369	65	62	307	307	NUM
ijtc-369	65	63	|	|	ADV
ijtc-369	65	64	ilomata	ilomata	PROPN
ijtc-369	65	65	international	international	ADJ
ijtc-369	65	66	journal	journal	NOUN
ijtc-369	65	67	of	of	ADP
ijtc-369	65	68	tax	tax	PROPN
ijtc-369	65	69	&	&	CCONJ
ijtc-369	65	70	accounting	accounting	PROPN
ijtc-369	65	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	65	72	to	to	PART
ijtc-369	65	73	manage	manage	VERB
ijtc-369	65	74	the	the	DET
ijtc-369	65	75	fiscal	fiscal	ADJ
ijtc-369	65	76	as	as	ADV
ijtc-369	65	77	well	well	ADV
ijtc-369	65	78	as	as	ADP
ijtc-369	65	79	possible	possible	ADJ
ijtc-369	65	80	through	through	ADP
ijtc-369	65	81	optimally	optimally	ADV
ijtc-369	65	82	increasing	increase	VERB
ijtc-369	65	83	state	state	NOUN
ijtc-369	65	84	revenues	revenue	NOUN
ijtc-369	65	85	,	,	PUNCT
ijtc-369	65	86	prudent	prudent	ADJ
ijtc-369	65	87	debt	debt	NOUN
ijtc-369	65	88	management	management	NOUN
ijtc-369	65	89	and	and	CCONJ
ijtc-369	65	90	continuously	continuously	ADV
ijtc-369	65	91	making	make	VERB
ijtc-369	65	92	efforts	effort	NOUN
ijtc-369	65	93	to	to	PART
ijtc-369	65	94	improve	improve	VERB
ijtc-369	65	95	the	the	DET
ijtc-369	65	96	performance	performance	NOUN
ijtc-369	65	97	of	of	ADP
ijtc-369	65	98	budget	budget	NOUN
ijtc-369	65	99	absorption	absorption	NOUN
ijtc-369	65	100	.	.	PUNCT
ijtc-369	66	1	the	the	DET
ijtc-369	66	2	impact	impact	NOUN
ijtc-369	66	3	of	of	ADP
ijtc-369	66	4	the	the	DET
ijtc-369	66	5	pandemic	pandemic	NOUN
ijtc-369	66	6	on	on	ADP
ijtc-369	66	7	the	the	DET
ijtc-369	66	8	business	business	NOUN
ijtc-369	66	9	world	world	NOUN
ijtc-369	66	10	at	at	ADP
ijtc-369	66	11	the	the	DET
ijtc-369	66	12	layer	layer	NOUN
ijtc-369	66	13	of	of	ADP
ijtc-369	66	14	turnover	turnover	NOUN
ijtc-369	66	15	below	below	ADP
ijtc-369	66	16	idr	idr	PROPN
ijtc-369	66	17	5	5	NUM
ijtc-369	66	18	billion	billion	NUM
ijtc-369	66	19	was	be	AUX
ijtc-369	66	20	most	most	ADV
ijtc-369	66	21	significantly	significantly	ADV
ijtc-369	66	22	affected	affect	VERB
ijtc-369	66	23	by	by	ADP
ijtc-369	66	24	the	the	DET
ijtc-369	66	25	percentage	percentage	NOUN
ijtc-369	66	26	of	of	ADP
ijtc-369	66	27	taxpayers	taxpayer	NOUN
ijtc-369	66	28	who	who	PRON
ijtc-369	66	29	recorded	record	VERB
ijtc-369	66	30	a	a	DET
ijtc-369	66	31	decline	decline	NOUN
ijtc-369	66	32	in	in	ADP
ijtc-369	66	33	sales	sale	NOUN
ijtc-369	66	34	on	on	ADP
ijtc-369	66	35	the	the	DET
ijtc-369	66	36	spt	spt	ADJ
ijtc-369	66	37	period	period	NOUN
ijtc-369	66	38	of	of	ADP
ijtc-369	66	39	ppn	ppn	NOUN
ijtc-369	66	40	dn	dn	NOUN
ijtc-369	66	41	by	by	ADP
ijtc-369	66	42	88	88	NUM
ijtc-369	66	43	%	%	NOUN
ijtc-369	66	44	,	,	PUNCT
ijtc-369	66	45	which	which	PRON
ijtc-369	66	46	resulted	result	VERB
ijtc-369	66	47	in	in	ADP
ijtc-369	66	48	a	a	DET
ijtc-369	66	49	decrease	decrease	NOUN
ijtc-369	66	50	in	in	ADP
ijtc-369	66	51	the	the	DET
ijtc-369	66	52	source	source	NOUN
ijtc-369	66	53	of	of	ADP
ijtc-369	66	54	state	state	NOUN
ijtc-369	66	55	revenue	revenue	NOUN
ijtc-369	66	56	.	.	PUNCT
ijtc-369	67	1	the	the	DET
ijtc-369	67	2	slowdown	slowdown	NOUN
ijtc-369	67	3	in	in	ADP
ijtc-369	67	4	economic	economic	ADJ
ijtc-369	67	5	activity	activity	NOUN
ijtc-369	67	6	and	and	CCONJ
ijtc-369	67	7	the	the	DET
ijtc-369	67	8	contraction	contraction	NOUN
ijtc-369	67	9	of	of	ADP
ijtc-369	67	10	gdp	gdp	NOUN
ijtc-369	67	11	can	can	AUX
ijtc-369	67	12	also	also	ADV
ijtc-369	67	13	be	be	AUX
ijtc-369	67	14	seen	see	VERB
ijtc-369	67	15	from	from	ADP
ijtc-369	67	16	the	the	DET
ijtc-369	67	17	decline	decline	NOUN
ijtc-369	67	18	to	to	ADP
ijtc-369	67	19	minus	minus	CCONJ
ijtc-369	67	20	2	2	NUM
ijtc-369	67	21	%	%	NOUN
ijtc-369	67	22	of	of	ADP
ijtc-369	67	23	state	state	NOUN
ijtc-369	67	24	revenue	revenue	NOUN
ijtc-369	67	25	sources	source	NOUN
ijtc-369	67	26	in	in	ADP
ijtc-369	67	27	2020	2020	NUM
ijtc-369	67	28	.	.	PUNCT
ijtc-369	68	1	the	the	DET
ijtc-369	68	2	2020	2020	NUM
ijtc-369	68	3	national	national	ADJ
ijtc-369	68	4	economic	economic	ADJ
ijtc-369	68	5	recovery	recovery	NOUN
ijtc-369	68	6	budget	budget	NOUN
ijtc-369	68	7	allocation	allocation	NOUN
ijtc-369	68	8	reached	reach	VERB
ijtc-369	68	9	idr	idr	PROPN
ijtc-369	68	10	695.2	695.2	NUM
ijtc-369	68	11	trillion	trillion	NUM
ijtc-369	68	12	with	with	ADP
ijtc-369	68	13	a	a	DET
ijtc-369	68	14	realization	realization	NOUN
ijtc-369	68	15	of	of	ADP
ijtc-369	68	16	up	up	ADP
ijtc-369	68	17	to	to	PART
ijtc-369	68	18	83	83	NUM
ijtc-369	68	19	%	%	NOUN
ijtc-369	68	20	the	the	DET
ijtc-369	68	21	budget	budget	NOUN
ijtc-369	68	22	allocation	allocation	NOUN
ijtc-369	68	23	for	for	ADP
ijtc-369	68	24	umkm	umkm	ADJ
ijtc-369	68	25	with	with	ADP
ijtc-369	68	26	a	a	DET
ijtc-369	68	27	ceiling	ceiling	NOUN
ijtc-369	68	28	of	of	ADP
ijtc-369	68	29	idr116.31	idr116.31	PROPN
ijtc-369	68	30	trillion	trillion	NUM
ijtc-369	68	31	with	with	ADP
ijtc-369	68	32	a	a	DET
ijtc-369	68	33	realization	realization	NOUN
ijtc-369	68	34	of	of	ADP
ijtc-369	68	35	idr	idr	PROPN
ijtc-369	68	36	112.44	112.44	NUM
ijtc-369	68	37	trillion	trillion	NUM
ijtc-369	68	38	(	(	PUNCT
ijtc-369	68	39	96.6	96.6	NUM
ijtc-369	68	40	%	%	NOUN
ijtc-369	68	41	)	)	PUNCT
ijtc-369	68	42	with	with	ADP
ijtc-369	68	43	the	the	DET
ijtc-369	68	44	aim	aim	NOUN
ijtc-369	68	45	of	of	ADP
ijtc-369	68	46	the	the	DET
ijtc-369	68	47	program	program	NOUN
ijtc-369	68	48	to	to	PART
ijtc-369	68	49	support	support	VERB
ijtc-369	68	50	umkm	umkm	ADJ
ijtc-369	68	51	capital	capital	NOUN
ijtc-369	68	52	and	and	CCONJ
ijtc-369	68	53	cash	cash	NOUN
ijtc-369	68	54	flow	flow	NOUN
ijtc-369	68	55	during	during	ADP
ijtc-369	68	56	the	the	DET
ijtc-369	68	57	covid	covid	PROPN
ijtc-369	68	58	19	19	NUM
ijtc-369	68	59	pandemic	pandemic	ADJ
ijtc-369	68	60	in	in	ADP
ijtc-369	68	61	the	the	DET
ijtc-369	68	62	form	form	NOUN
ijtc-369	68	63	of	of	ADP
ijtc-369	68	64	capital	capital	NOUN
ijtc-369	68	65	assistance	assistance	NOUN
ijtc-369	68	66	either	either	CCONJ
ijtc-369	68	67	through	through	ADP
ijtc-369	68	68	banks	bank	NOUN
ijtc-369	68	69	or	or	CCONJ
ijtc-369	68	70	directly	directly	ADV
ijtc-369	68	71	.	.	PUNCT
ijtc-369	69	1	in	in	ADP
ijtc-369	69	2	2021	2021	NUM
ijtc-369	69	3	the	the	DET
ijtc-369	69	4	national	national	ADJ
ijtc-369	69	5	recovery	recovery	NOUN
ijtc-369	69	6	budget	budget	NOUN
ijtc-369	69	7	will	will	AUX
ijtc-369	69	8	increase	increase	VERB
ijtc-369	69	9	to	to	PART
ijtc-369	69	10	idr	idr	VERB
ijtc-369	69	11	699.43	699.43	NUM
ijtc-369	69	12	trillion	trillion	NUM
ijtc-369	69	13	,	,	PUNCT
ijtc-369	69	14	the	the	DET
ijtc-369	69	15	budget	budget	NOUN
ijtc-369	69	16	allocation	allocation	NOUN
ijtc-369	69	17	for	for	ADP
ijtc-369	69	18	umkm	umkm	ADJ
ijtc-369	69	19	and	and	CCONJ
ijtc-369	69	20	corporations	corporation	NOUN
ijtc-369	69	21	is	be	AUX
ijtc-369	69	22	idr	idr	PROPN
ijtc-369	69	23	193.74	193.74	NUM
ijtc-369	69	24	trillion	trillion	NUM
ijtc-369	69	25	with	with	ADP
ijtc-369	69	26	the	the	DET
ijtc-369	69	27	realization	realization	NOUN
ijtc-369	69	28	of	of	ADP
ijtc-369	69	29	idr	idr	PROPN
ijtc-369	69	30	41.73	41.73	NUM
ijtc-369	69	31	trillion	trillion	NUM
ijtc-369	69	32	(	(	PUNCT
ijtc-369	69	33	21.5	21.5	NUM
ijtc-369	69	34	%	%	NOUN
ijtc-369	69	35	)	)	PUNCT
ijtc-369	69	36	.	.	PUNCT
ijtc-369	70	1	taxation	taxation	NOUN
ijtc-369	70	2	support	support	NOUN
ijtc-369	70	3	for	for	ADP
ijtc-369	70	4	the	the	DET
ijtc-369	70	5	economy	economy	NOUN
ijtc-369	70	6	and	and	CCONJ
ijtc-369	70	7	handling	handle	VERB
ijtc-369	70	8	the	the	DET
ijtc-369	70	9	pandemic	pandemic	NOUN
ijtc-369	70	10	to	to	PART
ijtc-369	70	11	help	help	VERB
ijtc-369	70	12	maintain	maintain	VERB
ijtc-369	70	13	people	people	NOUN
ijtc-369	70	14	's	's	PART
ijtc-369	70	15	purchasing	purchasing	NOUN
ijtc-369	70	16	power	power	NOUN
ijtc-369	70	17	.	.	PUNCT
ijtc-369	71	1	the	the	DET
ijtc-369	71	2	government	government	NOUN
ijtc-369	71	3	provides	provide	VERB
ijtc-369	71	4	pph	pph	PROPN
ijtc-369	71	5	article	article	NOUN
ijtc-369	71	6	21	21	NUM
ijtc-369	71	7	facilities	facility	NOUN
ijtc-369	71	8	borne	bear	VERB
ijtc-369	71	9	by	by	ADP
ijtc-369	71	10	the	the	DET
ijtc-369	71	11	government	government	NOUN
ijtc-369	71	12	for	for	ADP
ijtc-369	71	13	workers	worker	NOUN
ijtc-369	71	14	in	in	ADP
ijtc-369	71	15	sectors	sector	NOUN
ijtc-369	71	16	affected	affect	VERB
ijtc-369	71	17	by	by	ADP
ijtc-369	71	18	the	the	DET
ijtc-369	71	19	pandemic	pandemic	NOUN
ijtc-369	71	20	and	and	CCONJ
ijtc-369	71	21	have	have	VERB
ijtc-369	71	22	an	an	DET
ijtc-369	71	23	income	income	NOUN
ijtc-369	71	24	of	of	ADP
ijtc-369	71	25	no	no	DET
ijtc-369	71	26	more	more	ADJ
ijtc-369	71	27	than	than	SCONJ
ijtc-369	71	28	idr	idr	VERB
ijtc-369	71	29	200	200	NUM
ijtc-369	71	30	million	million	NUM
ijtc-369	71	31	a	a	DET
ijtc-369	71	32	year	year	NOUN
ijtc-369	71	33	.	.	PUNCT
ijtc-369	72	1	utilization	utilization	NOUN
ijtc-369	72	2	of	of	ADP
ijtc-369	72	3	fiscal	fiscal	ADJ
ijtc-369	72	4	incentives	incentive	NOUN
ijtc-369	72	5	the	the	DET
ijtc-369	72	6	2020	2020	NUM
ijtc-369	72	7	tax	tax	NOUN
ijtc-369	72	8	has	have	AUX
ijtc-369	72	9	helped	help	VERB
ijtc-369	72	10	maintain	maintain	VERB
ijtc-369	72	11	business	business	NOUN
ijtc-369	72	12	resilience	resilience	NOUN
ijtc-369	72	13	of	of	ADP
ijtc-369	72	14	464,316	464,316	NUM
ijtc-369	72	15	taxpayers	taxpayer	NOUN
ijtc-369	72	16	in	in	ADP
ijtc-369	72	17	pph	pph	PROPN
ijtc-369	72	18	article	article	NOUN
ijtc-369	72	19	21	21	NUM
ijtc-369	72	20	incentives	incentive	NOUN
ijtc-369	72	21	to	to	PART
ijtc-369	72	22	increase	increase	VERB
ijtc-369	72	23	people	people	NOUN
ijtc-369	72	24	's	's	PART
ijtc-369	72	25	purchasing	purchase	VERB
ijtc-369	72	26	power	power	NOUN
ijtc-369	72	27	131,889	131,889	NUM
ijtc-369	72	28	employers	employer	NOUN
ijtc-369	72	29	,	,	PUNCT
ijtc-369	72	30	1.97	1.97	NUM
ijtc-369	72	31	million	million	NUM
ijtc-369	72	32	employees	employee	NOUN
ijtc-369	72	33	amounting	amount	VERB
ijtc-369	72	34	to	to	PART
ijtc-369	72	35	idr	idr	VERB
ijtc-369	72	36	1.71	1.71	NUM
ijtc-369	72	37	trillion	trillion	NUM
ijtc-369	72	38	,	,	PUNCT
ijtc-369	72	39	incentives	incentive	VERB
ijtc-369	72	40	to	to	PART
ijtc-369	72	41	help	help	VERB
ijtc-369	72	42	umkm	umkm	ADJ
ijtc-369	72	43	pph	pph	PROPN
ijtc-369	72	44	final	final	ADJ
ijtc-369	72	45	(	(	PUNCT
ijtc-369	72	46	pp	pp	PROPN
ijtc-369	72	47	23	23	NUM
ijtc-369	72	48	umkm	umkm	NOUN
ijtc-369	72	49	)	)	PUNCT
ijtc-369	72	50	)	)	PUNCT
ijtc-369	72	51	for	for	ADP
ijtc-369	72	52	248,275	248,275	NUM
ijtc-369	72	53	umkm	umkm	NOUN
ijtc-369	72	54	amounting	amount	VERB
ijtc-369	72	55	to	to	PART
ijtc-369	72	56	idr	idr	VERB
ijtc-369	72	57	0.67	0.67	NUM
ijtc-369	72	58	trillion	trillion	NUM
ijtc-369	72	59	.	.	PUNCT
ijtc-369	73	1	continued	continue	VERB
ijtc-369	73	2	until	until	ADP
ijtc-369	73	3	may	may	PROPN
ijtc-369	73	4	17	17	NUM
ijtc-369	73	5	,	,	PUNCT
ijtc-369	73	6	2021	2021	NUM
ijtc-369	73	7	,	,	PUNCT
ijtc-369	73	8	incentives	incentive	VERB
ijtc-369	73	9	to	to	PART
ijtc-369	73	10	increase	increase	VERB
ijtc-369	73	11	people	people	NOUN
ijtc-369	73	12	's	's	PART
ijtc-369	73	13	purchasing	purchase	VERB
ijtc-369	73	14	power	power	NOUN
ijtc-369	73	15	on	on	ADP
ijtc-369	73	16	pph	pph	PROPN
ijtc-369	73	17	21	21	NUM
ijtc-369	73	18	for	for	ADP
ijtc-369	73	19	89,608	89,608	NUM
ijtc-369	73	20	employers	employer	NOUN
ijtc-369	73	21	amounting	amount	VERB
ijtc-369	73	22	to	to	PART
ijtc-369	73	23	idr	idr	VERB
ijtc-369	73	24	1.01	1.01	NUM
ijtc-369	73	25	trillion	trillion	NUM
ijtc-369	73	26	and	and	CCONJ
ijtc-369	73	27	umkm	umkm	ADJ
ijtc-369	73	28	pph	pph	PROPN
ijtc-369	73	29	final	final	ADJ
ijtc-369	73	30	(	(	PUNCT
ijtc-369	73	31	pp	pp	PROPN
ijtc-369	73	32	23	23	NUM
ijtc-369	73	33	umkm	umkm	NOUN
ijtc-369	73	34	)	)	PUNCT
ijtc-369	73	35	for	for	ADP
ijtc-369	73	36	124,736	124,736	NUM
ijtc-369	73	37	umkm	umkm	NOUN
ijtc-369	73	38	amounting	amount	VERB
ijtc-369	73	39	to	to	PART
ijtc-369	73	40	idr	idr	VERB
ijtc-369	73	41	0.26	0.26	NUM
ijtc-369	73	42	trillion	trillion	NUM
ijtc-369	73	43	.	.	PUNCT
ijtc-369	74	1	method	method	NOUN
ijtc-369	74	2	this	this	DET
ijtc-369	74	3	research	research	NOUN
ijtc-369	74	4	was	be	AUX
ijtc-369	74	5	conducted	conduct	VERB
ijtc-369	74	6	using	use	VERB
ijtc-369	74	7	quantitative	quantitative	ADJ
ijtc-369	74	8	methods	method	NOUN
ijtc-369	74	9	,	,	PUNCT
ijtc-369	74	10	a	a	DET
ijtc-369	74	11	process	process	NOUN
ijtc-369	74	12	of	of	ADP
ijtc-369	74	13	finding	find	VERB
ijtc-369	74	14	knowledge	knowledge	NOUN
ijtc-369	74	15	that	that	PRON
ijtc-369	74	16	uses	use	VERB
ijtc-369	74	17	data	datum	NOUN
ijtc-369	74	18	in	in	ADP
ijtc-369	74	19	the	the	DET
ijtc-369	74	20	form	form	NOUN
ijtc-369	74	21	of	of	ADP
ijtc-369	74	22	numbers	number	NOUN
ijtc-369	74	23	as	as	ADP
ijtc-369	74	24	a	a	DET
ijtc-369	74	25	tool	tool	NOUN
ijtc-369	74	26	to	to	PART
ijtc-369	74	27	analyze	analyze	VERB
ijtc-369	74	28	information	information	NOUN
ijtc-369	74	29	about	about	ADP
ijtc-369	74	30	what	what	PRON
ijtc-369	74	31	you	you	PRON
ijtc-369	74	32	want	want	VERB
ijtc-369	74	33	to	to	PART
ijtc-369	74	34	know	know	VERB
ijtc-369	74	35	(	(	PUNCT
ijtc-369	74	36	kasiram	kasiram	PROPN
ijtc-369	74	37	(	(	PUNCT
ijtc-369	74	38	2008	2008	NUM
ijtc-369	74	39	:	:	PUNCT
ijtc-369	74	40	149	149	NUM
ijtc-369	74	41	)	)	PUNCT
ijtc-369	74	42	.	.	PUNCT
ijtc-369	75	1	this	this	DET
ijtc-369	75	2	study	study	NOUN
ijtc-369	75	3	aims	aim	VERB
ijtc-369	75	4	to	to	PART
ijtc-369	75	5	test	test	VERB
ijtc-369	75	6	whether	whether	SCONJ
ijtc-369	75	7	there	there	PRON
ijtc-369	75	8	is	be	VERB
ijtc-369	75	9	an	an	DET
ijtc-369	75	10	effect	effect	NOUN
ijtc-369	75	11	on	on	ADP
ijtc-369	75	12	taxpayer	taxpayer	NOUN
ijtc-369	75	13	compliance	compliance	NOUN
ijtc-369	75	14	.	.	PUNCT
ijtc-369	76	1	individuals	individual	NOUN
ijtc-369	76	2	for	for	ADP
ijtc-369	76	3	the	the	DET
ijtc-369	76	4	impact	impact	NOUN
ijtc-369	76	5	of	of	ADP
ijtc-369	76	6	the	the	DET
ijtc-369	76	7	covid	covid	PROPN
ijtc-369	76	8	19	19	NUM
ijtc-369	76	9	pandemic	pandemic	ADJ
ijtc-369	76	10	and	and	CCONJ
ijtc-369	76	11	the	the	DET
ijtc-369	76	12	efforts	effort	NOUN
ijtc-369	76	13	that	that	PRON
ijtc-369	76	14	will	will	AUX
ijtc-369	76	15	be	be	AUX
ijtc-369	76	16	made	make	VERB
ijtc-369	76	17	to	to	PART
ijtc-369	76	18	achieve	achieve	VERB
ijtc-369	76	19	an	an	DET
ijtc-369	76	20	increase	increase	NOUN
ijtc-369	76	21	in	in	ADP
ijtc-369	76	22	individual	individual	ADJ
ijtc-369	76	23	taxpayer	taxpayer	NOUN
ijtc-369	76	24	compliance	compliance	NOUN
ijtc-369	76	25	in	in	ADP
ijtc-369	76	26	reporting	report	VERB
ijtc-369	76	27	spt	spt	NOUN
ijtc-369	76	28	during	during	ADP
ijtc-369	76	29	the	the	DET
ijtc-369	76	30	covid	covid	PROPN
ijtc-369	76	31	19	19	NUM
ijtc-369	76	32	pandemic	pandemic	NOUN
ijtc-369	76	33	.	.	PUNCT
ijtc-369	77	1	this	this	DET
ijtc-369	77	2	study	study	NOUN
ijtc-369	77	3	also	also	ADV
ijtc-369	77	4	uses	use	VERB
ijtc-369	77	5	secondary	secondary	ADJ
ijtc-369	77	6	data	datum	NOUN
ijtc-369	77	7	in	in	ADP
ijtc-369	77	8	the	the	DET
ijtc-369	77	9	form	form	NOUN
ijtc-369	77	10	of	of	ADP
ijtc-369	77	11	the	the	DET
ijtc-369	77	12	2020	2020	NUM
ijtc-369	77	13	and	and	CCONJ
ijtc-369	77	14	2021	2021	NUM
ijtc-369	77	15	rapbn	rapbn	PROPN
ijtc-369	77	16	budget	budget	NOUN
ijtc-369	77	17	realization	realization	NOUN
ijtc-369	77	18	reports	report	NOUN
ijtc-369	77	19	obtained	obtain	VERB
ijtc-369	77	20	in	in	ADP
ijtc-369	77	21	psbb	psbb	PROPN
ijtc-369	77	22	volume	volume	NOUN
ijtc-369	77	23	2	2	NUM
ijtc-369	77	24	pen	pen	NOUN
ijtc-369	77	25	(	(	PUNCT
ijtc-369	77	26	tax	tax	NOUN
ijtc-369	77	27	for	for	ADP
ijtc-369	77	28	accelerating	accelerate	VERB
ijtc-369	77	29	national	national	ADJ
ijtc-369	77	30	economic	economic	ADJ
ijtc-369	77	31	recovery	recovery	NOUN
ijtc-369	77	32	,	,	PUNCT
ijtc-369	77	33	ministry	ministry	NOUN
ijtc-369	77	34	of	of	ADP
ijtc-369	77	35	finance	finance	PROPN
ijtc-369	77	36	)	)	PUNCT
ijtc-369	77	37	.	.	PUNCT
ijtc-369	78	1	data	datum	NOUN
ijtc-369	78	2	collection	collection	NOUN
ijtc-369	78	3	technique	technique	NOUN
ijtc-369	78	4	the	the	DET
ijtc-369	78	5	data	datum	NOUN
ijtc-369	78	6	analyzed	analyze	VERB
ijtc-369	78	7	in	in	ADP
ijtc-369	78	8	the	the	DET
ijtc-369	78	9	study	study	NOUN
ijtc-369	78	10	used	use	VERB
ijtc-369	78	11	secondary	secondary	ADJ
ijtc-369	78	12	data	datum	NOUN
ijtc-369	78	13	with	with	ADP
ijtc-369	78	14	dependent	dependent	ADJ
ijtc-369	78	15	and	and	CCONJ
ijtc-369	78	16	independent	independent	ADJ
ijtc-369	78	17	variables	variable	NOUN
ijtc-369	78	18	.	.	PUNCT
ijtc-369	79	1	the	the	DET
ijtc-369	79	2	dependent	dependent	ADJ
ijtc-369	79	3	variable	variable	NOUN
ijtc-369	79	4	is	be	AUX
ijtc-369	79	5	the	the	DET
ijtc-369	79	6	independence	independence	NOUN
ijtc-369	79	7	of	of	ADP
ijtc-369	79	8	kpp	kpp	PROPN
ijtc-369	79	9	pratama	pratama	NOUN
ijtc-369	79	10	pondok	pondok	PROPN
ijtc-369	79	11	aren	aren	PROPN
ijtc-369	79	12	,	,	PUNCT
ijtc-369	79	13	south	south	PROPN
ijtc-369	79	14	tangerang	tangerang	PROPN
ijtc-369	79	15	city	city	PROPN
ijtc-369	79	16	in	in	ADP
ijtc-369	79	17	tax	tax	NOUN
ijtc-369	79	18	revenue	revenue	NOUN
ijtc-369	79	19	with	with	ADP
ijtc-369	79	20	the	the	DET
ijtc-369	79	21	achievement	achievement	NOUN
ijtc-369	79	22	of	of	ADP
ijtc-369	79	23	the	the	DET
ijtc-369	79	24	number	number	NOUN
ijtc-369	79	25	of	of	ADP
ijtc-369	79	26	taxpayers	taxpayer	NOUN
ijtc-369	79	27	,	,	PUNCT
ijtc-369	79	28	and	and	CCONJ
ijtc-369	79	29	the	the	DET
ijtc-369	79	30	independent	independent	ADJ
ijtc-369	79	31	variable	variable	NOUN
ijtc-369	79	32	is	be	AUX
ijtc-369	79	33	the	the	DET
ijtc-369	79	34	service	service	NOUN
ijtc-369	79	35	and	and	CCONJ
ijtc-369	79	36	performance	performance	NOUN
ijtc-369	79	37	of	of	ADP
ijtc-369	79	38	kpp	kpp	PROPN
ijtc-369	79	39	pratama	pratama	NOUN
ijtc-369	79	40	pondok	pondok	PROPN
ijtc-369	79	41	aren	aren	PROPN
ijtc-369	79	42	,	,	PUNCT
ijtc-369	79	43	south	south	PROPN
ijtc-369	79	44	tangerang	tangerang	PROPN
ijtc-369	79	45	city	city	PROPN
ijtc-369	79	46	to	to	ADP
ijtc-369	79	47	taxpayers	taxpayer	NOUN
ijtc-369	79	48	,	,	PUNCT
ijtc-369	79	49	about	about	ADV
ijtc-369	79	50	;	;	PUNCT
ijtc-369	79	51	1	1	X
ijtc-369	79	52	)	)	PUNCT
ijtc-369	79	53	government	government	NOUN
ijtc-369	79	54	regulation	regulation	NOUN
ijtc-369	79	55	23	23	NUM
ijtc-369	79	56	of	of	ADP
ijtc-369	79	57	2018	2018	NUM
ijtc-369	79	58	is	be	AUX
ijtc-369	79	59	a	a	DET
ijtc-369	79	60	government	government	NOUN
ijtc-369	79	61	regulation	regulation	NOUN
ijtc-369	79	62	that	that	PRON
ijtc-369	79	63	discusses	discuss	VERB
ijtc-369	79	64	income	income	NOUN
ijtc-369	79	65	tax	tax	NOUN
ijtc-369	79	66	on	on	ADP
ijtc-369	79	67	income	income	NOUN
ijtc-369	79	68	from	from	ADP
ijtc-369	79	69	businesses	business	NOUN
ijtc-369	79	70	received	receive	VERB
ijtc-369	79	71	by	by	ADP
ijtc-369	79	72	taxpayers	taxpayer	NOUN
ijtc-369	79	73	who	who	PRON
ijtc-369	79	74	have	have	VERB
ijtc-369	79	75	a	a	DET
ijtc-369	79	76	certain	certain	ADJ
ijtc-369	79	77	gross	gross	ADJ
ijtc-369	79	78	turnover	turnover	NOUN
ijtc-369	79	79	,	,	PUNCT
ijtc-369	79	80	the	the	DET
ijtc-369	79	81	government	government	NOUN
ijtc-369	79	82	provides	provide	VERB
ijtc-369	79	83	a	a	DET
ijtc-369	79	84	pph	pph	ADJ
ijtc-369	79	85	final	final	ADJ
ijtc-369	79	86	rate	rate	NOUN
ijtc-369	79	87	for	for	ADP
ijtc-369	79	88	umkm	umkm	NOUN
ijtc-369	79	89	of	of	ADP
ijtc-369	79	90	0.5	0.5	NUM
ijtc-369	79	91	%	%	NOUN
ijtc-369	79	92	.	.	PUNCT
ijtc-369	80	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	80	2	the	the	DET
ijtc-369	80	3	impact	impact	NOUN
ijtc-369	80	4	of	of	ADP
ijtc-369	80	5	the	the	DET
ijtc-369	80	6	covid-19	covid-19	PROPN
ijtc-369	80	7	pandemic	pandemic	NOUN
ijtc-369	80	8	on	on	ADP
ijtc-369	80	9	the	the	DET
ijtc-369	80	10	compliance	compliance	NOUN
ijtc-369	80	11	level	level	NOUN
ijtc-369	80	12	of	of	ADP
ijtc-369	80	13	annual	annual	ADJ
ijtc-369	80	14	spt	spt	NOUN
ijtc-369	80	15	reporting	reporting	NOUN
ijtc-369	80	16	for	for	ADP
ijtc-369	80	17	individual	individual	ADJ
ijtc-369	80	18	taxpayers	taxpayer	NOUN
ijtc-369	80	19	at	at	ADP
ijtc-369	80	20	the	the	DET
ijtc-369	80	21	pondok	pondok	PROPN
ijtc-369	80	22	aren	aren	ADP
ijtc-369	80	23	tax	tax	NOUN
ijtc-369	80	24	service	service	NOUN
ijtc-369	80	25	office	office	NOUN
ijtc-369	80	26	,	,	PUNCT
ijtc-369	80	27	south	south	PROPN
ijtc-369	80	28	tangerang	tangerang	PROPN
ijtc-369	80	29	city	city	PROPN
ijtc-369	80	30	ambarwati	ambarwati	NOUN
ijtc-369	80	31	,	,	PUNCT
ijtc-369	80	32	sobari	sobari	PROPN
ijtc-369	80	33	,	,	PUNCT
ijtc-369	80	34	kristanto	kristanto	VERB
ijtc-369	80	35	308	308	NUM
ijtc-369	80	36	|	|	ADV
ijtc-369	80	37	ilomata	ilomata	PROPN
ijtc-369	80	38	international	international	ADJ
ijtc-369	80	39	journal	journal	NOUN
ijtc-369	80	40	of	of	ADP
ijtc-369	80	41	tax	tax	PROPN
ijtc-369	80	42	&	&	CCONJ
ijtc-369	80	43	accounting	account	VERB
ijtc-369	80	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	80	45	2	2	NUM
ijtc-369	80	46	)	)	PUNCT
ijtc-369	80	47	government	government	NOUN
ijtc-369	80	48	regulation	regulation	NOUN
ijtc-369	80	49	(	(	PUNCT
ijtc-369	80	50	perpu	perpu	NOUN
ijtc-369	80	51	)	)	PUNCT
ijtc-369	80	52	instead	instead	ADV
ijtc-369	80	53	of	of	ADP
ijtc-369	80	54	law	law	NOUN
ijtc-369	80	55	number	number	NOUN
ijtc-369	80	56	1	1	NUM
ijtc-369	80	57	of	of	ADP
ijtc-369	80	58	2020	2020	NUM
ijtc-369	80	59	.	.	PUNCT
ijtc-369	81	1	state	state	NOUN
ijtc-369	81	2	financial	financial	ADJ
ijtc-369	81	3	policies	policy	NOUN
ijtc-369	81	4	and	and	CCONJ
ijtc-369	81	5	financial	financial	ADJ
ijtc-369	81	6	system	system	NOUN
ijtc-369	81	7	stability	stability	NOUN
ijtc-369	81	8	for	for	ADP
ijtc-369	81	9	handling	handle	VERB
ijtc-369	81	10	the	the	DET
ijtc-369	81	11	2019	2019	NUM
ijtc-369	81	12	coronavirus	coronavirus	NOUN
ijtc-369	81	13	disease	disease	NOUN
ijtc-369	81	14	(	(	PUNCT
ijtc-369	81	15	covid-19	covid-19	PROPN
ijtc-369	81	16	)	)	PUNCT
ijtc-369	81	17	pandemic	pandemic	NOUN
ijtc-369	81	18	and/or	and/or	CCONJ
ijtc-369	81	19	in	in	ADP
ijtc-369	81	20	dealing	deal	VERB
ijtc-369	81	21	with	with	ADP
ijtc-369	81	22	threats	threat	NOUN
ijtc-369	81	23	that	that	PRON
ijtc-369	81	24	endanger	endanger	VERB
ijtc-369	81	25	the	the	DET
ijtc-369	81	26	national	national	ADJ
ijtc-369	81	27	economy	economy	NOUN
ijtc-369	81	28	and/or	and/or	CCONJ
ijtc-369	81	29	stability	stability	NOUN
ijtc-369	81	30	financial	financial	ADJ
ijtc-369	81	31	system	system	NOUN
ijtc-369	81	32	.	.	PUNCT
ijtc-369	82	1	3	3	X
ijtc-369	82	2	)	)	PUNCT
ijtc-369	82	3	ministry	ministry	PROPN
ijtc-369	82	4	of	of	ADP
ijtc-369	82	5	finance	finance	PROPN
ijtc-369	82	6	regulation	regulation	NOUN
ijtc-369	82	7	(	(	PUNCT
ijtc-369	82	8	pmk	pmk	PROPN
ijtc-369	82	9	)	)	PUNCT
ijtc-369	82	10	no	no	INTJ
ijtc-369	82	11	.	.	NOUN
ijtc-369	83	1	28	28	NUM
ijtc-369	83	2	/	/	SYM
ijtc-369	83	3	pmk.03/2020	pmk.03/2020	NOUN
ijtc-369	83	4	,	,	PUNCT
ijtc-369	83	5	which	which	PRON
ijtc-369	83	6	regulates	regulate	VERB
ijtc-369	83	7	the	the	DET
ijtc-369	83	8	facilities	facility	NOUN
ijtc-369	83	9	for	for	ADP
ijtc-369	83	10	income	income	NOUN
ijtc-369	83	11	tax	tax	NOUN
ijtc-369	83	12	articles	article	NOUN
ijtc-369	83	13	21	21	NUM
ijtc-369	83	14	,	,	PUNCT
ijtc-369	83	15	22	22	NUM
ijtc-369	83	16	,	,	PUNCT
ijtc-369	83	17	23	23	NUM
ijtc-369	83	18	,	,	PUNCT
ijtc-369	83	19	and	and	CCONJ
ijtc-369	83	20	pph	pph	PROPN
ijtc-369	83	21	22	22	NUM
ijtc-369	83	22	for	for	ADP
ijtc-369	83	23	imports	import	NOUN
ijtc-369	83	24	from	from	ADP
ijtc-369	83	25	april	april	PROPN
ijtc-369	83	26	to	to	ADP
ijtc-369	83	27	september	september	PROPN
ijtc-369	83	28	2020	2020	NUM
ijtc-369	83	29	.	.	PUNCT
ijtc-369	84	1	to	to	PART
ijtc-369	84	2	provide	provide	VERB
ijtc-369	84	3	tax	tax	NOUN
ijtc-369	84	4	incentives	incentive	NOUN
ijtc-369	84	5	for	for	ADP
ijtc-369	84	6	taxpayers	taxpayer	NOUN
ijtc-369	84	7	affected	affect	VERB
ijtc-369	84	8	by	by	ADP
ijtc-369	84	9	the	the	DET
ijtc-369	84	10	coronavirus	coronavirus	NOUN
ijtc-369	84	11	,	,	PUNCT
ijtc-369	84	12	the	the	DET
ijtc-369	84	13	relaxation	relaxation	NOUN
ijtc-369	84	14	provided	provide	VERB
ijtc-369	84	15	is	be	AUX
ijtc-369	84	16	pph	pph	PROPN
ijtc-369	84	17	21	21	NUM
ijtc-369	84	18	borne	bear	VERB
ijtc-369	84	19	by	by	ADP
ijtc-369	84	20	the	the	DET
ijtc-369	84	21	government	government	NOUN
ijtc-369	84	22	for	for	ADP
ijtc-369	84	23	6	6	NUM
ijtc-369	84	24	months	month	NOUN
ijtc-369	84	25	for	for	ADP
ijtc-369	84	26	workers	worker	NOUN
ijtc-369	84	27	with	with	ADP
ijtc-369	84	28	a	a	DET
ijtc-369	84	29	gross	gross	ADJ
ijtc-369	84	30	income	income	NOUN
ijtc-369	84	31	of	of	ADP
ijtc-369	84	32	not	not	PART
ijtc-369	84	33	more	more	ADJ
ijtc-369	84	34	than	than	ADP
ijtc-369	84	35	200	200	NUM
ijtc-369	84	36	million	million	NUM
ijtc-369	84	37	.	.	PUNCT
ijtc-369	85	1	the	the	DET
ijtc-369	85	2	absence	absence	NOUN
ijtc-369	85	3	of	of	ADP
ijtc-369	85	4	pph	pph	PROPN
ijtc-369	85	5	21	21	NUM
ijtc-369	85	6	deductions	deduction	NOUN
ijtc-369	85	7	that	that	PRON
ijtc-369	85	8	are	be	AUX
ijtc-369	85	9	not	not	PART
ijtc-369	85	10	deducted	deduct	VERB
ijtc-369	85	11	is	be	AUX
ijtc-369	85	12	expected	expect	VERB
ijtc-369	85	13	to	to	PART
ijtc-369	85	14	maintain	maintain	VERB
ijtc-369	85	15	people	people	NOUN
ijtc-369	85	16	's	's	PART
ijtc-369	85	17	purchasing	purchasing	NOUN
ijtc-369	85	18	power	power	NOUN
ijtc-369	85	19	.	.	PUNCT
ijtc-369	86	1	(	(	PUNCT
ijtc-369	86	2	www.kemenkeu.go.id	www.kemenkeu.go.id	PROPN
ijtc-369	86	3	.	.	PUNCT
ijtc-369	87	1	pemerintah	pemerintah	PROPN
ijtc-369	87	2	berikan	berikan	PROPN
ijtc-369	87	3	insentif	insentif	PROPN
ijtc-369	87	4	pajak	pajak	PROPN
ijtc-369	87	5	untuk	untuk	PROPN
ijtc-369	87	6	dukung	dukung	PROPN
ijtc-369	87	7	dunia	dunia	PROPN
ijtc-369	87	8	usaha	usaha	PROPN
ijtc-369	87	9	dan	dan	PROPN
ijtc-369	87	10	masyarakat	masyarakat	PROPN
ijtc-369	87	11	selama	selama	PROPN
ijtc-369	87	12	pandemi	pandemi	ADP
ijtc-369	87	13	covid-19	covid-19	PROPN
ijtc-369	87	14	20/04/2020	20/04/2020	NUM
ijtc-369	87	15	)	)	PUNCT
ijtc-369	87	16	result	result	NOUN
ijtc-369	87	17	and	and	CCONJ
ijtc-369	87	18	discussion	discussion	VERB
ijtc-369	87	19	the	the	DET
ijtc-369	87	20	data	data	NOUN
ijtc-369	87	21	analysis	analysis	NOUN
ijtc-369	87	22	strategy	strategy	NOUN
ijtc-369	87	23	used	use	VERB
ijtc-369	87	24	with	with	ADP
ijtc-369	87	25	a	a	DET
ijtc-369	87	26	quantitative	quantitative	ADJ
ijtc-369	87	27	approach	approach	NOUN
ijtc-369	87	28	between	between	ADP
ijtc-369	87	29	one	one	NUM
ijtc-369	87	30	strategy	strategy	NOUN
ijtc-369	87	31	and	and	CCONJ
ijtc-369	87	32	another	another	PRON
ijtc-369	87	33	is	be	AUX
ijtc-369	87	34	mutually	mutually	ADV
ijtc-369	87	35	reinforcing	reinforce	VERB
ijtc-369	87	36	.	.	PUNCT
ijtc-369	88	1	the	the	DET
ijtc-369	88	2	strategy	strategy	NOUN
ijtc-369	88	3	is	be	AUX
ijtc-369	88	4	taken	take	VERB
ijtc-369	88	5	to	to	PART
ijtc-369	88	6	improve	improve	VERB
ijtc-369	88	7	and	and	CCONJ
ijtc-369	88	8	maintain	maintain	VERB
ijtc-369	88	9	taxpayer	taxpayer	NOUN
ijtc-369	88	10	compliance	compliance	NOUN
ijtc-369	88	11	with	with	ADP
ijtc-369	88	12	the	the	DET
ijtc-369	88	13	impact	impact	NOUN
ijtc-369	88	14	of	of	ADP
ijtc-369	88	15	the	the	DET
ijtc-369	88	16	covid	covid	PROPN
ijtc-369	88	17	19	19	NUM
ijtc-369	88	18	pandemic	pandemic	ADJ
ijtc-369	88	19	.	.	PUNCT
ijtc-369	89	1	descriptive	descriptive	ADJ
ijtc-369	89	2	statistics	statistic	NOUN
ijtc-369	89	3	explain	explain	VERB
ijtc-369	89	4	the	the	DET
ijtc-369	89	5	research	research	NOUN
ijtc-369	89	6	variables	variable	NOUN
ijtc-369	89	7	seen	see	VERB
ijtc-369	89	8	from	from	ADP
ijtc-369	89	9	the	the	DET
ijtc-369	89	10	amount	amount	NOUN
ijtc-369	89	11	of	of	ADP
ijtc-369	89	12	data	datum	NOUN
ijtc-369	89	13	obtained	obtain	VERB
ijtc-369	89	14	from	from	ADP
ijtc-369	89	15	the	the	DET
ijtc-369	89	16	kpp	kpp	PROPN
ijtc-369	89	17	pratama	pratama	NOUN
ijtc-369	89	18	pondok	pondok	PROPN
ijtc-369	89	19	aren	aren	PROPN
ijtc-369	89	20	,	,	PUNCT
ijtc-369	89	21	south	south	PROPN
ijtc-369	89	22	tangerang	tangerang	PROPN
ijtc-369	89	23	city	city	PROPN
ijtc-369	89	24	,	,	PUNCT
ijtc-369	89	25	the	the	DET
ijtc-369	89	26	results	result	NOUN
ijtc-369	89	27	obtained	obtain	VERB
ijtc-369	89	28	are	be	AUX
ijtc-369	89	29	as	as	SCONJ
ijtc-369	89	30	follows	follow	NOUN
ijtc-369	89	31	;	;	PUNCT
ijtc-369	89	32	table	table	NOUN
ijtc-369	89	33	1	1	NUM
ijtc-369	89	34	.	.	PUNCT
ijtc-369	89	35	income	income	NOUN
ijtc-369	89	36	tax	tax	NOUN
ijtc-369	89	37	article	article	NOUN
ijtc-369	89	38	21	21	NUM
ijtc-369	89	39	year	year	NOUN
ijtc-369	89	40	2016	2016	NUM
ijtc-369	89	41	to	to	ADP
ijtc-369	89	42	2020	2020	NUM
ijtc-369	89	43	year	year	NOUN
ijtc-369	89	44	number	number	NOUN
ijtc-369	89	45	of	of	ADP
ijtc-369	89	46	individual	individual	ADJ
ijtc-369	89	47	taxpayers	taxpayer	NOUN
ijtc-369	89	48	amount	amount	NOUN
ijtc-369	89	49	of	of	ADP
ijtc-369	89	50	tax	tax	NOUN
ijtc-369	89	51	revenue	revenue	NOUN
ijtc-369	89	52	2016	2016	NUM
ijtc-369	89	53	244.338	244.338	NUM
ijtc-369	89	54	545.255.707.959	545.255.707.959	NUM
ijtc-369	89	55	2017	2017	NUM
ijtc-369	89	56	261.503	261.503	NUM
ijtc-369	89	57	635.410.462.181	635.410.462.181	NUM
ijtc-369	89	58	2018	2018	NUM
ijtc-369	89	59	280.567	280.567	NUM
ijtc-369	89	60	772.084.813.373	772.084.813.373	NUM
ijtc-369	89	61	2019	2019	NUM
ijtc-369	89	62	299.735	299.735	NUM
ijtc-369	89	63	881.907.237.581	881.907.237.581	NUM
ijtc-369	89	64	2020	2020	NUM
ijtc-369	89	65	312.943	312.943	NUM
ijtc-369	89	66	858.269.334.510	858.269.334.510	NUM
ijtc-369	89	67	table	table	NOUN
ijtc-369	89	68	2	2	NUM
ijtc-369	89	69	.	.	PUNCT
ijtc-369	89	70	total	total	ADJ
ijtc-369	89	71	taxpayer	taxpayer	PROPN
ijtc-369	89	72	op	op	PROPN
ijtc-369	89	73	pph	pph	PROPN
ijtc-369	89	74	21	21	NUM
ijtc-369	89	75	2016	2016	NUM
ijtc-369	89	76	to	to	ADP
ijtc-369	89	77	2020	2020	NUM
ijtc-369	89	78	100,000	100,000	NUM
ijtc-369	89	79	200,000	200,000	NUM
ijtc-369	89	80	300,000	300,000	NUM
ijtc-369	89	81	400,000	400,000	NUM
ijtc-369	89	82	2016	2016	NUM
ijtc-369	89	83	2017	2017	NUM
ijtc-369	89	84	2018	2018	NUM
ijtc-369	89	85	2019	2019	NUM
ijtc-369	89	86	2020	2020	NUM
ijtc-369	89	87	244,338	244,338	NUM
ijtc-369	89	88	261,503	261,503	NUM
ijtc-369	89	89	280,567	280,567	NUM
ijtc-369	89	90	299,735	299,735	NUM
ijtc-369	89	91	312,943	312,943	NUM
ijtc-369	89	92	to	to	ADP
ijtc-369	89	93	ta	ta	ADP
ijtc-369	89	94	l	l	PROPN
ijtc-369	89	95	w	w	PROPN
ijtc-369	89	96	p	p	PROPN
ijtc-369	89	97	year	year	NOUN
ijtc-369	89	98	total	total	NOUN
ijtc-369	89	99	taxpayer	taxpayer	NOUN
ijtc-369	89	100	op	op	PROPN
ijtc-369	89	101	pph	pph	PROPN
ijtc-369	89	102	21	21	NUM
ijtc-369	89	103	2016	2016	NUM
ijtc-369	89	104	to	to	ADP
ijtc-369	89	105	2020	2020	NUM
ijtc-369	89	106	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	89	107	the	the	DET
ijtc-369	89	108	impact	impact	NOUN
ijtc-369	89	109	of	of	ADP
ijtc-369	89	110	the	the	DET
ijtc-369	89	111	covid-19	covid-19	PROPN
ijtc-369	89	112	pandemic	pandemic	NOUN
ijtc-369	89	113	on	on	ADP
ijtc-369	89	114	the	the	DET
ijtc-369	89	115	compliance	compliance	NOUN
ijtc-369	89	116	level	level	NOUN
ijtc-369	89	117	of	of	ADP
ijtc-369	89	118	annual	annual	ADJ
ijtc-369	89	119	spt	spt	NOUN
ijtc-369	89	120	reporting	reporting	NOUN
ijtc-369	89	121	for	for	ADP
ijtc-369	89	122	individual	individual	ADJ
ijtc-369	89	123	taxpayers	taxpayer	NOUN
ijtc-369	89	124	at	at	ADP
ijtc-369	89	125	the	the	DET
ijtc-369	89	126	pondok	pondok	PROPN
ijtc-369	89	127	aren	aren	ADP
ijtc-369	89	128	tax	tax	NOUN
ijtc-369	89	129	service	service	NOUN
ijtc-369	89	130	office	office	NOUN
ijtc-369	89	131	,	,	PUNCT
ijtc-369	89	132	south	south	PROPN
ijtc-369	89	133	tangerang	tangerang	PROPN
ijtc-369	89	134	city	city	PROPN
ijtc-369	89	135	ambarwati	ambarwati	NOUN
ijtc-369	89	136	,	,	PUNCT
ijtc-369	89	137	sobari	sobari	PROPN
ijtc-369	89	138	,	,	PUNCT
ijtc-369	89	139	kristanto	kristanto	VERB
ijtc-369	89	140	309	309	NUM
ijtc-369	89	141	|	|	ADV
ijtc-369	89	142	ilomata	ilomata	PROPN
ijtc-369	89	143	international	international	ADJ
ijtc-369	89	144	journal	journal	NOUN
ijtc-369	89	145	of	of	ADP
ijtc-369	89	146	tax	tax	PROPN
ijtc-369	89	147	&	&	CCONJ
ijtc-369	89	148	accounting	accounting	PROPN
ijtc-369	89	149	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	89	150	data	datum	NOUN
ijtc-369	89	151	obtained	obtain	VERB
ijtc-369	89	152	from	from	ADP
ijtc-369	89	153	the	the	DET
ijtc-369	89	154	pondok	pondok	PROPN
ijtc-369	89	155	aren	aren	ADP
ijtc-369	89	156	pratama	pratama	PROPN
ijtc-369	89	157	tax	tax	NOUN
ijtc-369	89	158	service	service	NOUN
ijtc-369	89	159	office	office	NOUN
ijtc-369	89	160	,	,	PUNCT
ijtc-369	89	161	which	which	PRON
ijtc-369	89	162	is	be	AUX
ijtc-369	89	163	presented	present	VERB
ijtc-369	89	164	in	in	ADP
ijtc-369	89	165	the	the	DET
ijtc-369	89	166	form	form	NOUN
ijtc-369	89	167	of	of	ADP
ijtc-369	89	168	a	a	DET
ijtc-369	89	169	graph	graph	NOUN
ijtc-369	89	170	,	,	PUNCT
ijtc-369	89	171	shows	show	VERB
ijtc-369	89	172	that	that	SCONJ
ijtc-369	89	173	the	the	DET
ijtc-369	89	174	awareness	awareness	NOUN
ijtc-369	89	175	of	of	ADP
ijtc-369	89	176	individuals	individual	NOUN
ijtc-369	89	177	to	to	PART
ijtc-369	89	178	become	become	VERB
ijtc-369	89	179	taxpayers	taxpayer	NOUN
ijtc-369	89	180	shows	show	VERB
ijtc-369	89	181	an	an	DET
ijtc-369	89	182	increase	increase	NOUN
ijtc-369	89	183	from	from	ADP
ijtc-369	89	184	year	year	NOUN
ijtc-369	89	185	to	to	ADP
ijtc-369	89	186	year	year	NOUN
ijtc-369	89	187	,	,	PUNCT
ijtc-369	89	188	as	as	ADV
ijtc-369	89	189	well	well	ADV
ijtc-369	89	190	as	as	ADP
ijtc-369	89	191	the	the	DET
ijtc-369	89	192	level	level	NOUN
ijtc-369	89	193	of	of	ADP
ijtc-369	89	194	compliance	compliance	NOUN
ijtc-369	89	195	made	make	VERB
ijtc-369	89	196	by	by	ADP
ijtc-369	89	197	individual	individual	ADJ
ijtc-369	89	198	taxpayers	taxpayer	NOUN
ijtc-369	89	199	in	in	ADP
ijtc-369	89	200	reporting	report	VERB
ijtc-369	89	201	annual	annual	ADJ
ijtc-369	89	202	spt	spt	NOUN
ijtc-369	89	203	.	.	PUNCT
ijtc-369	90	1	improving	improve	VERB
ijtc-369	90	2	the	the	DET
ijtc-369	90	3	quality	quality	NOUN
ijtc-369	90	4	and	and	CCONJ
ijtc-369	90	5	quantity	quantity	NOUN
ijtc-369	90	6	of	of	ADP
ijtc-369	90	7	services	service	NOUN
ijtc-369	90	8	is	be	AUX
ijtc-369	90	9	expected	expect	VERB
ijtc-369	90	10	to	to	PART
ijtc-369	90	11	increase	increase	VERB
ijtc-369	90	12	satisfaction	satisfaction	NOUN
ijtc-369	90	13	to	to	ADP
ijtc-369	90	14	taxpayers	taxpayer	NOUN
ijtc-369	90	15	as	as	SCONJ
ijtc-369	90	16	customers	customer	NOUN
ijtc-369	90	17	to	to	PART
ijtc-369	90	18	increase	increase	VERB
ijtc-369	90	19	compliance	compliance	NOUN
ijtc-369	90	20	in	in	ADP
ijtc-369	90	21	the	the	DET
ijtc-369	90	22	taxation	taxation	NOUN
ijtc-369	90	23	sector	sector	NOUN
ijtc-369	90	24	.	.	PUNCT
ijtc-369	91	1	tax	tax	NOUN
ijtc-369	91	2	officials	official	NOUN
ijtc-369	91	3	make	make	VERB
ijtc-369	91	4	improvements	improvement	NOUN
ijtc-369	91	5	to	to	PART
ijtc-369	91	6	service	service	VERB
ijtc-369	91	7	quality	quality	NOUN
ijtc-369	91	8	by	by	ADP
ijtc-369	91	9	increasing	increase	VERB
ijtc-369	91	10	taxpayer	taxpayer	NOUN
ijtc-369	91	11	satisfaction	satisfaction	NOUN
ijtc-369	91	12	and	and	CCONJ
ijtc-369	91	13	compliance	compliance	NOUN
ijtc-369	91	14	as	as	ADV
ijtc-369	91	15	well	well	ADV
ijtc-369	91	16	as	as	ADP
ijtc-369	91	17	innovations	innovation	NOUN
ijtc-369	91	18	made	make	VERB
ijtc-369	91	19	to	to	PART
ijtc-369	91	20	increase	increase	VERB
ijtc-369	91	21	awareness	awareness	NOUN
ijtc-369	91	22	to	to	PART
ijtc-369	91	23	become	become	VERB
ijtc-369	91	24	taxpayers	taxpayer	NOUN
ijtc-369	91	25	.	.	PUNCT
ijtc-369	92	1	the	the	DET
ijtc-369	92	2	tax	tax	NOUN
ijtc-369	92	3	-	-	PUNCT
ijtc-369	92	4	friendly	friendly	ADJ
ijtc-369	92	5	umkm	umkm	ADJ
ijtc-369	92	6	program	program	NOUN
ijtc-369	92	7	,	,	PUNCT
ijtc-369	92	8	which	which	PRON
ijtc-369	92	9	is	be	AUX
ijtc-369	92	10	run	run	VERB
ijtc-369	92	11	by	by	ADP
ijtc-369	92	12	kpp	kpp	PROPN
ijtc-369	92	13	pratama	pratama	NOUN
ijtc-369	92	14	pondok	pondok	PROPN
ijtc-369	92	15	aren	aren	PROPN
ijtc-369	92	16	,	,	PUNCT
ijtc-369	92	17	has	have	AUX
ijtc-369	92	18	been	be	AUX
ijtc-369	92	19	running	run	VERB
ijtc-369	92	20	since	since	SCONJ
ijtc-369	92	21	august	august	PROPN
ijtc-369	92	22	2016	2016	NUM
ijtc-369	92	23	and	and	CCONJ
ijtc-369	92	24	has	have	AUX
ijtc-369	92	25	received	receive	VERB
ijtc-369	92	26	outputs	output	NOUN
ijtc-369	92	27	,	,	PUNCT
ijtc-369	92	28	the	the	DET
ijtc-369	92	29	results	result	NOUN
ijtc-369	92	30	of	of	ADP
ijtc-369	92	31	which	which	PRON
ijtc-369	92	32	can	can	AUX
ijtc-369	92	33	be	be	AUX
ijtc-369	92	34	seen	see	VERB
ijtc-369	92	35	directly	directly	ADV
ijtc-369	92	36	that	that	SCONJ
ijtc-369	92	37	the	the	DET
ijtc-369	92	38	establishment	establishment	NOUN
ijtc-369	92	39	of	of	ADP
ijtc-369	92	40	the	the	DET
ijtc-369	92	41	tax	tax	NOUN
ijtc-369	92	42	-	-	PUNCT
ijtc-369	92	43	friendly	friendly	ADJ
ijtc-369	92	44	umkm	umkm	ADJ
ijtc-369	92	45	community	community	NOUN
ijtc-369	92	46	,	,	PUNCT
ijtc-369	92	47	whose	whose	DET
ijtc-369	92	48	management	management	NOUN
ijtc-369	92	49	structure	structure	NOUN
ijtc-369	92	50	is	be	AUX
ijtc-369	92	51	not	not	PART
ijtc-369	92	52	from	from	ADP
ijtc-369	92	53	tax	tax	NOUN
ijtc-369	92	54	officials	official	NOUN
ijtc-369	92	55	,	,	PUNCT
ijtc-369	92	56	but	but	CCONJ
ijtc-369	92	57	umkm	umkm	ADJ
ijtc-369	92	58	figures	figure	NOUN
ijtc-369	92	59	who	who	PRON
ijtc-369	92	60	become	become	VERB
ijtc-369	92	61	administrator	administrator	NOUN
ijtc-369	92	62	and	and	CCONJ
ijtc-369	92	63	member	member	NOUN
ijtc-369	92	64	of	of	ADP
ijtc-369	92	65	this	this	DET
ijtc-369	92	66	community	community	NOUN
ijtc-369	92	67	.	.	PUNCT
ijtc-369	93	1	so	so	ADV
ijtc-369	93	2	that	that	SCONJ
ijtc-369	93	3	the	the	DET
ijtc-369	93	4	members	member	NOUN
ijtc-369	93	5	of	of	ADP
ijtc-369	93	6	this	this	DET
ijtc-369	93	7	community	community	NOUN
ijtc-369	93	8	feel	feel	VERB
ijtc-369	93	9	more	more	ADV
ijtc-369	93	10	comfortable	comfortable	ADJ
ijtc-369	93	11	sharing	share	VERB
ijtc-369	93	12	their	their	PRON
ijtc-369	93	13	understanding	understanding	NOUN
ijtc-369	93	14	about	about	ADP
ijtc-369	93	15	business	business	NOUN
ijtc-369	93	16	and	and	CCONJ
ijtc-369	93	17	tax	tax	NOUN
ijtc-369	93	18	.	.	PUNCT
ijtc-369	94	1	the	the	DET
ijtc-369	94	2	tax	tax	NOUN
ijtc-369	94	3	-	-	PUNCT
ijtc-369	94	4	friendly	friendly	ADJ
ijtc-369	94	5	umkm	umkm	ADJ
ijtc-369	94	6	program	program	NOUN
ijtc-369	94	7	can	can	AUX
ijtc-369	94	8	increase	increase	VERB
ijtc-369	94	9	the	the	DET
ijtc-369	94	10	level	level	NOUN
ijtc-369	94	11	of	of	ADP
ijtc-369	94	12	participation	participation	NOUN
ijtc-369	94	13	of	of	ADP
ijtc-369	94	14	umkm	umkm	NOUN
ijtc-369	94	15	in	in	ADP
ijtc-369	94	16	carrying	carry	VERB
ijtc-369	94	17	out	out	ADP
ijtc-369	94	18	their	their	PRON
ijtc-369	94	19	rights	right	NOUN
ijtc-369	94	20	and	and	CCONJ
ijtc-369	94	21	obligations	obligation	NOUN
ijtc-369	94	22	in	in	ADP
ijtc-369	94	23	the	the	DET
ijtc-369	94	24	field	field	NOUN
ijtc-369	94	25	of	of	ADP
ijtc-369	94	26	taxation	taxation	NOUN
ijtc-369	94	27	,	,	PUNCT
ijtc-369	94	28	monitoring	monitoring	NOUN
ijtc-369	94	29	and	and	CCONJ
ijtc-369	94	30	evaluating	evaluate	VERB
ijtc-369	94	31	activities	activity	NOUN
ijtc-369	94	32	,	,	PUNCT
ijtc-369	94	33	and	and	CCONJ
ijtc-369	94	34	the	the	DET
ijtc-369	94	35	main	main	ADJ
ijtc-369	94	36	obstacles	obstacle	NOUN
ijtc-369	94	37	faced	face	VERB
ijtc-369	94	38	and	and	CCONJ
ijtc-369	94	39	how	how	SCONJ
ijtc-369	94	40	to	to	PART
ijtc-369	94	41	overcome	overcome	VERB
ijtc-369	94	42	them	they	PRON
ijtc-369	94	43	.	.	PUNCT
ijtc-369	95	1	it	it	PRON
ijtc-369	95	2	can	can	AUX
ijtc-369	95	3	be	be	AUX
ijtc-369	95	4	seen	see	VERB
ijtc-369	95	5	that	that	SCONJ
ijtc-369	95	6	the	the	DET
ijtc-369	95	7	rate	rate	NOUN
ijtc-369	95	8	of	of	ADP
ijtc-369	95	9	increase	increase	NOUN
ijtc-369	95	10	in	in	ADP
ijtc-369	95	11	the	the	DET
ijtc-369	95	12	number	number	NOUN
ijtc-369	95	13	of	of	ADP
ijtc-369	95	14	taxpayers	taxpayer	NOUN
ijtc-369	95	15	is	be	AUX
ijtc-369	95	16	an	an	DET
ijtc-369	95	17	average	average	NOUN
ijtc-369	95	18	of	of	ADP
ijtc-369	95	19	4.09	4.09	NUM
ijtc-369	95	20	percent	percent	NOUN
ijtc-369	95	21	a	a	DET
ijtc-369	95	22	year	year	NOUN
ijtc-369	95	23	.	.	PUNCT
ijtc-369	96	1	table	table	NOUN
ijtc-369	96	2	3	3	NUM
ijtc-369	96	3	.	.	X
ijtc-369	96	4	increase	increase	NOUN
ijtc-369	96	5	in	in	ADP
ijtc-369	96	6	the	the	DET
ijtc-369	96	7	number	number	NOUN
ijtc-369	96	8	of	of	ADP
ijtc-369	96	9	individual	individual	ADJ
ijtc-369	96	10	taxpayers	taxpayer	NOUN
ijtc-369	96	11	from	from	ADP
ijtc-369	96	12	2016	2016	NUM
ijtc-369	96	13	to	to	ADP
ijtc-369	96	14	2020	2020	NUM
ijtc-369	96	15	year	year	NOUN
ijtc-369	96	16	number	number	NOUN
ijtc-369	96	17	of	of	ADP
ijtc-369	96	18	individual	individual	ADJ
ijtc-369	96	19	taxpayers	taxpayer	NOUN
ijtc-369	96	20	increase	increase	VERB
ijtc-369	96	21	in	in	ADP
ijtc-369	96	22	number	number	NOUN
ijtc-369	96	23	of	of	ADP
ijtc-369	96	24	wp	wp	NOUN
ijtc-369	96	25	op	op	NOUN
ijtc-369	96	26	%	%	NOUN
ijtc-369	97	1	2016	2016	NUM
ijtc-369	97	2	244.338	244.338	NUM
ijtc-369	97	3	0	0	NUM
ijtc-369	97	4	0	0	NUM
ijtc-369	97	5	2017	2017	NUM
ijtc-369	97	6	261.503	261.503	NUM
ijtc-369	97	7	17.165	17.165	NUM
ijtc-369	97	8	4,00	4,00	NUM
ijtc-369	97	9	2018	2018	NUM
ijtc-369	97	10	280.567	280.567	NUM
ijtc-369	97	11	19.064	19.064	NUM
ijtc-369	97	12	3,60	3,60	NUM
ijtc-369	97	13	2019	2019	NUM
ijtc-369	97	14	299.735	299.735	NUM
ijtc-369	97	15	19.168	19.168	NUM
ijtc-369	97	16	3,58	3,58	NUM
ijtc-369	97	17	2020	2020	NUM
ijtc-369	97	18	312.943	312.943	NUM
ijtc-369	97	19	13.208	13.208	NUM
ijtc-369	97	20	5,19	5,19	NUM
ijtc-369	97	21	amount	amount	NOUN
ijtc-369	97	22	1.399.086	1.399.086	NUM
ijtc-369	97	23	68.605	68.605	NUM
ijtc-369	97	24	16,37	16,37	PRON
ijtc-369	97	25	the	the	DET
ijtc-369	97	26	average	average	ADJ
ijtc-369	97	27	increase	increase	NOUN
ijtc-369	97	28	per	per	ADP
ijtc-369	97	29	year(%	year(%	ADJ
ijtc-369	97	30	)	)	PUNCT
ijtc-369	97	31	4,09	4,09	NOUN
ijtc-369	97	32	with	with	ADP
ijtc-369	97	33	an	an	DET
ijtc-369	97	34	average	average	ADJ
ijtc-369	97	35	achievement	achievement	NOUN
ijtc-369	97	36	of	of	ADP
ijtc-369	97	37	4.09	4.09	NUM
ijtc-369	97	38	percent	percent	NOUN
ijtc-369	97	39	per	per	ADP
ijtc-369	97	40	year	year	NOUN
ijtc-369	97	41	,	,	PUNCT
ijtc-369	97	42	it	it	PRON
ijtc-369	97	43	can	can	AUX
ijtc-369	97	44	be	be	AUX
ijtc-369	97	45	seen	see	VERB
ijtc-369	97	46	that	that	SCONJ
ijtc-369	97	47	the	the	DET
ijtc-369	97	48	performance	performance	NOUN
ijtc-369	97	49	of	of	ADP
ijtc-369	97	50	kpp	kpp	PROPN
ijtc-369	97	51	pratama	pratama	NOUN
ijtc-369	97	52	pondok	pondok	PROPN
ijtc-369	97	53	aren	aren	VERB
ijtc-369	97	54	in	in	ADP
ijtc-369	97	55	providing	provide	VERB
ijtc-369	97	56	awareness	awareness	NOUN
ijtc-369	97	57	to	to	ADP
ijtc-369	97	58	private	private	ADJ
ijtc-369	97	59	individuals	individual	NOUN
ijtc-369	97	60	,	,	PUNCT
ijtc-369	97	61	including	include	VERB
ijtc-369	97	62	umkm	umkm	ADJ
ijtc-369	97	63	to	to	PART
ijtc-369	97	64	become	become	VERB
ijtc-369	97	65	taxpayers	taxpayer	NOUN
ijtc-369	97	66	who	who	PRON
ijtc-369	97	67	report	report	VERB
ijtc-369	97	68	annual	annual	ADJ
ijtc-369	97	69	tax	tax	NOUN
ijtc-369	97	70	returns	return	NOUN
ijtc-369	97	71	.	.	PUNCT
ijtc-369	98	1	during	during	ADP
ijtc-369	98	2	the	the	DET
ijtc-369	98	3	covid	covid	PROPN
ijtc-369	98	4	19	19	NUM
ijtc-369	98	5	pandemic	pandemic	NOUN
ijtc-369	98	6	between	between	ADP
ijtc-369	98	7	2019	2019	NUM
ijtc-369	98	8	and	and	CCONJ
ijtc-369	98	9	2020	2020	NUM
ijtc-369	98	10	,	,	PUNCT
ijtc-369	98	11	there	there	PRON
ijtc-369	98	12	was	be	VERB
ijtc-369	98	13	an	an	DET
ijtc-369	98	14	increase	increase	NOUN
ijtc-369	98	15	in	in	ADP
ijtc-369	98	16	the	the	DET
ijtc-369	98	17	number	number	NOUN
ijtc-369	98	18	of	of	ADP
ijtc-369	98	19	taxpayers	taxpayer	NOUN
ijtc-369	98	20	1.61	1.61	NUM
ijtc-369	98	21	percent	percent	NOUN
ijtc-369	98	22	so	so	SCONJ
ijtc-369	98	23	that	that	SCONJ
ijtc-369	98	24	it	it	PRON
ijtc-369	98	25	can	can	AUX
ijtc-369	98	26	be	be	AUX
ijtc-369	98	27	interpreted	interpret	VERB
ijtc-369	98	28	that	that	SCONJ
ijtc-369	98	29	taxpayer	taxpayer	NOUN
ijtc-369	98	30	awareness	awareness	NOUN
ijtc-369	98	31	of	of	ADP
ijtc-369	98	32	the	the	DET
ijtc-369	98	33	importance	importance	NOUN
ijtc-369	98	34	of	of	ADP
ijtc-369	98	35	fulfilling	fulfil	VERB
ijtc-369	98	36	tax	tax	NOUN
ijtc-369	98	37	obligations	obligation	NOUN
ijtc-369	98	38	and	and	CCONJ
ijtc-369	98	39	tax	tax	NOUN
ijtc-369	98	40	benefits	benefit	NOUN
ijtc-369	98	41	during	during	ADP
ijtc-369	98	42	the	the	DET
ijtc-369	98	43	pandemic	pandemic	ADJ
ijtc-369	98	44	,	,	PUNCT
ijtc-369	98	45	one	one	NUM
ijtc-369	98	46	of	of	ADP
ijtc-369	98	47	which	which	PRON
ijtc-369	98	48	is	be	AUX
ijtc-369	98	49	to	to	PART
ijtc-369	98	50	finance	finance	VERB
ijtc-369	98	51	the	the	DET
ijtc-369	98	52	health	health	NOUN
ijtc-369	98	53	settlement	settlement	NOUN
ijtc-369	98	54	program	program	NOUN
ijtc-369	98	55	in	in	ADP
ijtc-369	98	56	indonesia	indonesia	PROPN
ijtc-369	98	57	.	.	PUNCT
ijtc-369	99	1	after	after	SCONJ
ijtc-369	99	2	the	the	DET
ijtc-369	99	3	entry	entry	NOUN
ijtc-369	99	4	of	of	ADP
ijtc-369	99	5	positive	positive	ADJ
ijtc-369	99	6	cases	case	NOUN
ijtc-369	99	7	of	of	ADP
ijtc-369	99	8	covid-19	covid-19	PROPN
ijtc-369	99	9	in	in	ADP
ijtc-369	99	10	indonesia	indonesia	PROPN
ijtc-369	99	11	was	be	AUX
ijtc-369	99	12	first	first	ADV
ijtc-369	99	13	detected	detect	VERB
ijtc-369	99	14	on	on	ADP
ijtc-369	99	15	march	march	PROPN
ijtc-369	99	16	2	2	NUM
ijtc-369	99	17	,	,	PUNCT
ijtc-369	99	18	2020	2020	NUM
ijtc-369	99	19	.	.	PUNCT
ijtc-369	100	1	covid-19	covid-19	PROPN
ijtc-369	100	2	caused	cause	VERB
ijtc-369	100	3	an	an	DET
ijtc-369	100	4	economic	economic	ADJ
ijtc-369	100	5	contraction	contraction	NOUN
ijtc-369	100	6	in	in	ADP
ijtc-369	100	7	indonesia	indonesia	PROPN
ijtc-369	100	8	.	.	PUNCT
ijtc-369	101	1	restriction	restriction	NOUN
ijtc-369	101	2	policies	policy	NOUN
ijtc-369	101	3	and	and	CCONJ
ijtc-369	101	4	restrictions	restriction	NOUN
ijtc-369	101	5	on	on	ADP
ijtc-369	101	6	people	people	NOUN
ijtc-369	101	7	's	's	PART
ijtc-369	101	8	mobility	mobility	NOUN
ijtc-369	101	9	have	have	AUX
ijtc-369	101	10	hampered	hamper	VERB
ijtc-369	101	11	global	global	ADJ
ijtc-369	101	12	and	and	CCONJ
ijtc-369	101	13	domestic	domestic	ADJ
ijtc-369	101	14	economic	economic	ADJ
ijtc-369	101	15	activities	activity	NOUN
ijtc-369	101	16	.	.	PUNCT
ijtc-369	102	1	as	as	ADP
ijtc-369	102	2	a	a	DET
ijtc-369	102	3	result	result	NOUN
ijtc-369	102	4	,	,	PUNCT
ijtc-369	102	5	gdp	gdp	NOUN
ijtc-369	102	6	contraction	contraction	NOUN
ijtc-369	102	7	hit	hit	VERB
ijtc-369	102	8	many	many	ADJ
ijtc-369	102	9	countries	country	NOUN
ijtc-369	102	10	,	,	PUNCT
ijtc-369	102	11	including	include	VERB
ijtc-369	102	12	indonesia	indonesia	PROPN
ijtc-369	102	13	,	,	PUNCT
ijtc-369	102	14	which	which	PRON
ijtc-369	102	15	affected	affect	VERB
ijtc-369	102	16	the	the	DET
ijtc-369	102	17	indonesian	indonesian	ADJ
ijtc-369	102	18	economy	economy	NOUN
ijtc-369	102	19	,	,	PUNCT
ijtc-369	102	20	especially	especially	ADV
ijtc-369	102	21	the	the	DET
ijtc-369	102	22	micro	micro	ADJ
ijtc-369	102	23	economy	economy	NOUN
ijtc-369	102	24	,	,	PUNCT
ijtc-369	102	25	which	which	PRON
ijtc-369	102	26	greatly	greatly	ADV
ijtc-369	102	27	affected	affect	VERB
ijtc-369	102	28	umkm	umkm	ADJ
ijtc-369	102	29	,	,	PUNCT
ijtc-369	102	30	and	and	CCONJ
ijtc-369	102	31	people	people	NOUN
ijtc-369	102	32	's	's	PART
ijtc-369	102	33	purchasing	purchase	VERB
ijtc-369	102	34	power	power	NOUN
ijtc-369	102	35	decreased	decrease	VERB
ijtc-369	102	36	.	.	PUNCT
ijtc-369	103	1	descriptive	descriptive	ADJ
ijtc-369	103	2	statistics	statistic	NOUN
ijtc-369	103	3	explain	explain	VERB
ijtc-369	103	4	the	the	DET
ijtc-369	103	5	data	datum	NOUN
ijtc-369	103	6	obtained	obtain	VERB
ijtc-369	103	7	from	from	ADP
ijtc-369	103	8	the	the	DET
ijtc-369	103	9	kpp	kpp	PROPN
ijtc-369	103	10	pratama	pratama	NOUN
ijtc-369	103	11	pondok	pondok	PROPN
ijtc-369	103	12	aren	aren	PROPN
ijtc-369	103	13	,	,	PUNCT
ijtc-369	103	14	south	south	PROPN
ijtc-369	103	15	tangerang	tangerang	PROPN
ijtc-369	103	16	city	city	PROPN
ijtc-369	103	17	,	,	PUNCT
ijtc-369	103	18	in	in	ADP
ijtc-369	103	19	the	the	DET
ijtc-369	103	20	receipt	receipt	NOUN
ijtc-369	103	21	of	of	ADP
ijtc-369	103	22	pph	pph	PROPN
ijtc-369	103	23	21	21	NUM
ijtc-369	103	24	from	from	ADP
ijtc-369	103	25	2016	2016	NUM
ijtc-369	103	26	to	to	ADP
ijtc-369	103	27	2020	2020	NUM
ijtc-369	103	28	the	the	DET
ijtc-369	103	29	results	result	NOUN
ijtc-369	103	30	obtained	obtain	VERB
ijtc-369	103	31	are	be	AUX
ijtc-369	103	32	as	as	SCONJ
ijtc-369	103	33	follows	follow	VERB
ijtc-369	103	34	;	;	PUNCT
ijtc-369	103	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	103	36	the	the	DET
ijtc-369	103	37	impact	impact	NOUN
ijtc-369	103	38	of	of	ADP
ijtc-369	103	39	the	the	DET
ijtc-369	103	40	covid-19	covid-19	PROPN
ijtc-369	103	41	pandemic	pandemic	NOUN
ijtc-369	103	42	on	on	ADP
ijtc-369	103	43	the	the	DET
ijtc-369	103	44	compliance	compliance	NOUN
ijtc-369	103	45	level	level	NOUN
ijtc-369	103	46	of	of	ADP
ijtc-369	103	47	annual	annual	ADJ
ijtc-369	103	48	spt	spt	NOUN
ijtc-369	103	49	reporting	reporting	NOUN
ijtc-369	103	50	for	for	ADP
ijtc-369	103	51	individual	individual	ADJ
ijtc-369	103	52	taxpayers	taxpayer	NOUN
ijtc-369	103	53	at	at	ADP
ijtc-369	103	54	the	the	DET
ijtc-369	103	55	pondok	pondok	PROPN
ijtc-369	103	56	aren	aren	ADP
ijtc-369	103	57	tax	tax	NOUN
ijtc-369	103	58	service	service	NOUN
ijtc-369	103	59	office	office	NOUN
ijtc-369	103	60	,	,	PUNCT
ijtc-369	103	61	south	south	PROPN
ijtc-369	103	62	tangerang	tangerang	PROPN
ijtc-369	103	63	city	city	PROPN
ijtc-369	103	64	ambarwati	ambarwati	NOUN
ijtc-369	103	65	,	,	PUNCT
ijtc-369	103	66	sobari	sobari	PROPN
ijtc-369	103	67	,	,	PUNCT
ijtc-369	103	68	kristanto	kristanto	VERB
ijtc-369	103	69	310	310	NUM
ijtc-369	103	70	|	|	ADV
ijtc-369	103	71	ilomata	ilomata	PROPN
ijtc-369	103	72	international	international	ADJ
ijtc-369	103	73	journal	journal	NOUN
ijtc-369	103	74	of	of	ADP
ijtc-369	103	75	tax	tax	PROPN
ijtc-369	103	76	&	&	CCONJ
ijtc-369	103	77	accounting	account	VERB
ijtc-369	103	78	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	103	79	table	table	NOUN
ijtc-369	103	80	4	4	NUM
ijtc-369	103	81	.	.	PUNCT
ijtc-369	103	82	income	income	PROPN
ijtc-369	103	83	pph	pph	PROPN
ijtc-369	103	84	21	21	NUM
ijtc-369	103	85	years	year	NOUN
ijtc-369	103	86	2016	2016	NUM
ijtc-369	103	87	to	to	ADP
ijtc-369	103	88	2020	2020	NUM
ijtc-369	103	89	year	year	NOUN
ijtc-369	103	90	total	total	ADJ
ijtc-369	103	91	income	income	NOUN
ijtc-369	103	92	pph	pph	PROPN
ijtc-369	103	93	21	21	NUM
ijtc-369	103	94	2016	2016	NUM
ijtc-369	103	95	545.255.707.959	545.255.707.959	NUM
ijtc-369	103	96	2017	2017	NUM
ijtc-369	103	97	635.410.462.181	635.410.462.181	NUM
ijtc-369	103	98	2018	2018	NUM
ijtc-369	104	1	772.084.813.373	772.084.813.373	NUM
ijtc-369	104	2	2019	2019	NUM
ijtc-369	105	1	881.907.237.581	881.907.237.581	NUM
ijtc-369	105	2	2020	2020	NUM
ijtc-369	105	3	858.269.334.510	858.269.334.510	NUM
ijtc-369	105	4	table	table	NOUN
ijtc-369	105	5	5	5	NUM
ijtc-369	105	6	.	.	PUNCT
ijtc-369	106	1	income	income	PROPN
ijtc-369	106	2	pph	pph	PROPN
ijtc-369	106	3	21	21	NUM
ijtc-369	106	4	years	year	NOUN
ijtc-369	106	5	2016	2016	NUM
ijtc-369	106	6	to	to	ADP
ijtc-369	106	7	2020	2020	NUM
ijtc-369	106	8	from	from	ADP
ijtc-369	106	9	the	the	DET
ijtc-369	106	10	data	datum	NOUN
ijtc-369	106	11	obtained	obtain	VERB
ijtc-369	106	12	in	in	ADP
ijtc-369	106	13	tax	tax	NOUN
ijtc-369	106	14	revenue	revenue	NOUN
ijtc-369	106	15	which	which	PRON
ijtc-369	106	16	is	be	AUX
ijtc-369	106	17	illustrated	illustrate	VERB
ijtc-369	106	18	with	with	ADP
ijtc-369	106	19	a	a	DET
ijtc-369	106	20	graph	graph	NOUN
ijtc-369	106	21	,	,	PUNCT
ijtc-369	106	22	there	there	PRON
ijtc-369	106	23	is	be	VERB
ijtc-369	106	24	an	an	DET
ijtc-369	106	25	increase	increase	NOUN
ijtc-369	106	26	every	every	DET
ijtc-369	106	27	year	year	NOUN
ijtc-369	106	28	from	from	ADP
ijtc-369	106	29	2016	2016	NUM
ijtc-369	106	30	to	to	ADP
ijtc-369	106	31	2018	2018	NUM
ijtc-369	106	32	the	the	DET
ijtc-369	106	33	efforts	effort	NOUN
ijtc-369	106	34	made	make	VERB
ijtc-369	106	35	are	be	AUX
ijtc-369	106	36	seen	see	VERB
ijtc-369	106	37	to	to	PART
ijtc-369	106	38	increase	increase	VERB
ijtc-369	106	39	tax	tax	NOUN
ijtc-369	106	40	revenue	revenue	NOUN
ijtc-369	106	41	by	by	ADP
ijtc-369	106	42	running	run	VERB
ijtc-369	106	43	an	an	DET
ijtc-369	106	44	innovation	innovation	NOUN
ijtc-369	106	45	program	program	NOUN
ijtc-369	106	46	with	with	ADP
ijtc-369	106	47	umkm	umkm	ADJ
ijtc-369	106	48	,	,	PUNCT
ijtc-369	106	49	independence	independence	NOUN
ijtc-369	106	50	by	by	ADP
ijtc-369	106	51	kpp	kpp	PROPN
ijtc-369	106	52	pratama	pratama	NOUN
ijtc-369	106	53	pondok	pondok	PROPN
ijtc-369	106	54	aren	aren	VERB
ijtc-369	106	55	to	to	PART
ijtc-369	106	56	increase	increase	VERB
ijtc-369	106	57	tax	tax	NOUN
ijtc-369	106	58	revenue	revenue	NOUN
ijtc-369	106	59	with	with	ADP
ijtc-369	106	60	the	the	DET
ijtc-369	106	61	program	program	NOUN
ijtc-369	106	62	program	program	NOUN
ijtc-369	106	63	done	do	VERB
ijtc-369	106	64	.	.	PUNCT
ijtc-369	107	1	government	government	NOUN
ijtc-369	107	2	regulation	regulation	NOUN
ijtc-369	107	3	23	23	NUM
ijtc-369	107	4	of	of	ADP
ijtc-369	107	5	2018	2018	NUM
ijtc-369	107	6	is	be	AUX
ijtc-369	107	7	a	a	DET
ijtc-369	107	8	government	government	NOUN
ijtc-369	107	9	regulation	regulation	NOUN
ijtc-369	107	10	that	that	PRON
ijtc-369	107	11	discusses	discuss	VERB
ijtc-369	107	12	income	income	NOUN
ijtc-369	107	13	tax	tax	NOUN
ijtc-369	107	14	on	on	ADP
ijtc-369	107	15	income	income	NOUN
ijtc-369	107	16	from	from	ADP
ijtc-369	107	17	businesses	business	NOUN
ijtc-369	107	18	received	receive	VERB
ijtc-369	107	19	by	by	ADP
ijtc-369	107	20	taxpayers	taxpayer	NOUN
ijtc-369	107	21	who	who	PRON
ijtc-369	107	22	have	have	VERB
ijtc-369	107	23	a	a	DET
ijtc-369	107	24	certain	certain	ADJ
ijtc-369	107	25	gross	gross	ADJ
ijtc-369	107	26	turnover	turnover	NOUN
ijtc-369	107	27	,	,	PUNCT
ijtc-369	107	28	the	the	DET
ijtc-369	107	29	government	government	NOUN
ijtc-369	107	30	provides	provide	VERB
ijtc-369	107	31	a	a	DET
ijtc-369	107	32	pph	pph	ADJ
ijtc-369	107	33	final	final	ADJ
ijtc-369	107	34	rate	rate	NOUN
ijtc-369	107	35	for	for	ADP
ijtc-369	107	36	umkm	umkm	NOUN
ijtc-369	107	37	of	of	ADP
ijtc-369	107	38	0.5	0.5	NUM
ijtc-369	107	39	%	%	NOUN
ijtc-369	107	40	which	which	PRON
ijtc-369	107	41	can	can	AUX
ijtc-369	107	42	be	be	AUX
ijtc-369	107	43	an	an	DET
ijtc-369	107	44	element	element	NOUN
ijtc-369	107	45	that	that	PRON
ijtc-369	107	46	affects	affect	VERB
ijtc-369	107	47	the	the	DET
ijtc-369	107	48	increase	increase	NOUN
ijtc-369	107	49	in	in	ADP
ijtc-369	107	50	income	income	NOUN
ijtc-369	107	51	from	from	ADP
ijtc-369	107	52	pph	pph	PROPN
ijtc-369	107	53	21	21	NUM
ijtc-369	107	54	.	.	PUNCT
ijtc-369	107	55	table	table	NOUN
ijtc-369	107	56	6	6	NUM
ijtc-369	107	57	.	.	PUNCT
ijtc-369	107	58	increase	increase	VERB
ijtc-369	107	59	and	and	CCONJ
ijtc-369	107	60	decrease	decrease	VERB
ijtc-369	107	61	in	in	ADP
ijtc-369	107	62	income	income	NOUN
ijtc-369	107	63	pph	pph	PROPN
ijtc-369	107	64	21	21	NUM
ijtc-369	107	65	from	from	ADP
ijtc-369	107	66	2016	2016	NUM
ijtc-369	107	67	to	to	ADP
ijtc-369	107	68	2020	2020	NUM
ijtc-369	107	69	year	year	NOUN
ijtc-369	107	70	amount	amount	NOUN
ijtc-369	107	71	increase	increase	NOUN
ijtc-369	107	72	and	and	CCONJ
ijtc-369	107	73	decrease	decrease	NOUN
ijtc-369	107	74	in	in	ADP
ijtc-369	107	75	revenue	revenue	NOUN
ijtc-369	107	76	pph21	pph21	NOUN
ijtc-369	107	77	%	%	NOUN
ijtc-369	107	78	2016	2016	NUM
ijtc-369	107	79	545.255.707.959	545.255.707.959	NUM
ijtc-369	107	80	2017	2017	NUM
ijtc-369	108	1	635.410.462.181	635.410.462.181	NUM
ijtc-369	108	2	90.154.754.222	90.154.754.222	NUM
ijtc-369	108	3	3,73	3,73	NUM
ijtc-369	108	4	2018	2018	NUM
ijtc-369	108	5	772.084.813.373	772.084.813.373	NUM
ijtc-369	109	1	136.674.351.192	136.674.351.192	NUM
ijtc-369	109	2	2,46	2,46	NUM
ijtc-369	109	3	2019	2019	NUM
ijtc-369	110	1	881.907.237.581	881.907.237.581	NUM
ijtc-369	110	2	109.822.424.208	109.822.424.208	NUM
ijtc-369	110	3	3,07	3,07	NUM
ijtc-369	110	4	2020	2020	NUM
ijtc-369	110	5	858.269.334.510	858.269.334.510	NUM
ijtc-369	110	6	23.637.903.071	23.637.903.071	NUM
ijtc-369	110	7	0,97	0,97	NUM
ijtc-369	110	8	total	total	NOUN
ijtc-369	110	9	3.692.927.555.604	3.692.927.555.604	NUM
ijtc-369	110	10	313.013.626.551	313.013.626.551	NUM
ijtc-369	110	11	from	from	ADP
ijtc-369	110	12	the	the	DET
ijtc-369	110	13	statistical	statistical	ADJ
ijtc-369	110	14	data	datum	NOUN
ijtc-369	110	15	above	above	ADV
ijtc-369	110	16	,	,	PUNCT
ijtc-369	110	17	it	it	PRON
ijtc-369	110	18	can	can	AUX
ijtc-369	110	19	be	be	AUX
ijtc-369	110	20	seen	see	VERB
ijtc-369	110	21	that	that	SCONJ
ijtc-369	110	22	there	there	PRON
ijtc-369	110	23	was	be	VERB
ijtc-369	110	24	an	an	DET
ijtc-369	110	25	increase	increase	NOUN
ijtc-369	110	26	in	in	ADP
ijtc-369	110	27	tax	tax	NOUN
ijtc-369	110	28	revenues	revenue	NOUN
ijtc-369	110	29	from	from	ADP
ijtc-369	110	30	2016	2016	NUM
ijtc-369	110	31	to	to	ADP
ijtc-369	110	32	2019	2019	NUM
ijtc-369	110	33	with	with	ADP
ijtc-369	110	34	a	a	DET
ijtc-369	110	35	total	total	ADJ
ijtc-369	110	36	percentage	percentage	NOUN
ijtc-369	110	37	of	of	ADP
ijtc-369	110	38	9.26	9.26	NUM
ijtc-369	110	39	and	and	CCONJ
ijtc-369	110	40	an	an	DET
ijtc-369	110	41	average	average	NOUN
ijtc-369	110	42	for	for	ADP
ijtc-369	110	43	3	3	NUM
ijtc-369	110	44	years	year	NOUN
ijtc-369	110	45	of	of	ADP
ijtc-369	110	46	3.09	3.09	NUM
ijtc-369	110	47	%	%	NOUN
ijtc-369	110	48	.	.	PUNCT
ijtc-369	111	1	in	in	ADP
ijtc-369	111	2	the	the	DET
ijtc-369	111	3	period	period	NOUN
ijtc-369	111	4	before	before	ADP
ijtc-369	111	5	the	the	DET
ijtc-369	111	6	covid	covid	PROPN
ijtc-369	111	7	19	19	NUM
ijtc-369	111	8	pandemic	pandemic	ADJ
ijtc-369	111	9	,	,	PUNCT
ijtc-369	111	10	there	there	PRON
ijtc-369	111	11	was	be	VERB
ijtc-369	111	12	an	an	DET
ijtc-369	111	13	increase	increase	NOUN
ijtc-369	111	14	in	in	ADP
ijtc-369	111	15	tax	tax	NOUN
ijtc-369	111	16	revenue	revenue	NOUN
ijtc-369	111	17	by	by	ADP
ijtc-369	111	18	reaching	reach	VERB
ijtc-369	111	19	the	the	DET
ijtc-369	111	20	amount	amount	NOUN
ijtc-369	111	21	of	of	ADP
ijtc-369	111	22	idr	idr	PROPN
ijtc-369	111	23	2,834,658,221,094,with	2,834,658,221,094,with	NUM
ijtc-369	111	24	an	an	DET
ijtc-369	111	25	increased	increase	VERB
ijtc-369	111	26	rate	rate	NOUN
ijtc-369	111	27	of	of	ADP
ijtc-369	111	28	idr	idr	PROPN
ijtc-369	111	29	336,651,529,622,it	336,651,529,622,it	PRON
ijtc-369	111	30	can	can	AUX
ijtc-369	111	31	be	be	AUX
ijtc-369	111	32	interpreted	interpret	VERB
ijtc-369	111	33	that	that	SCONJ
ijtc-369	111	34	the	the	DET
ijtc-369	111	35	level	level	NOUN
ijtc-369	111	36	of	of	ADP
ijtc-369	111	37	compliance	compliance	NOUN
ijtc-369	111	38	of	of	ADP
ijtc-369	111	39	individual	individual	ADJ
ijtc-369	111	40	taxpayers	taxpayer	NOUN
ijtc-369	111	41	in	in	ADP
ijtc-369	111	42	paying	pay	VERB
ijtc-369	111	43	and	and	CCONJ
ijtc-369	111	44	reporting	report	VERB
ijtc-369	111	45	the	the	DET
ijtc-369	111	46	annual	annual	ADJ
ijtc-369	111	47	spt	spt	NOUN
ijtc-369	111	48	can	can	AUX
ijtc-369	111	49	still	still	ADV
ijtc-369	111	50	run	run	VERB
ijtc-369	111	51	200,000,000,000	200,000,000,000	NUM
ijtc-369	111	52	400,000,000,000	400,000,000,000	NUM
ijtc-369	112	1	600,000,000,000	600,000,000,000	NUM
ijtc-369	112	2	800,000,000,000	800,000,000,000	NUM
ijtc-369	112	3	1,000,000,000,000	1,000,000,000,000	NUM
ijtc-369	112	4	2016	2016	NUM
ijtc-369	112	5	2017	2017	NUM
ijtc-369	112	6	2018	2018	NUM
ijtc-369	112	7	2019	2019	NUM
ijtc-369	112	8	2020	2020	NUM
ijtc-369	112	9	545,255,707,959	545,255,707,959	NUM
ijtc-369	112	10	635,410,462,181	635,410,462,181	NUM
ijtc-369	112	11	772,084,813,373	772,084,813,373	NUM
ijtc-369	112	12	881,907,237,581	881,907,237,581	NUM
ijtc-369	112	13	858,269,334,510	858,269,334,510	NUM
ijtc-369	112	14	a	a	DET
ijtc-369	112	15	m	m	NOUN
ijtc-369	112	16	o	o	NOUN
ijtc-369	112	17	u	u	NOUN
ijtc-369	112	18	n	n	ADP
ijtc-369	112	19	t	t	NOUN
ijtc-369	112	20	r	r	NOUN
ijtc-369	112	21	e	e	X
ijtc-369	112	22	ce	ce	X
ijtc-369	112	23	iv	iv	ADP
ijtc-369	112	24	e	e	PROPN
ijtc-369	112	25	d	d	PROPN
ijtc-369	112	26	year	year	NOUN
ijtc-369	112	27	income	income	NOUN
ijtc-369	112	28	pph	pph	PROPN
ijtc-369	112	29	21	21	NUM
ijtc-369	112	30	years	year	NOUN
ijtc-369	112	31	2016	2016	NUM
ijtc-369	112	32	to	to	ADP
ijtc-369	112	33	2020	2020	NUM
ijtc-369	112	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	112	35	the	the	DET
ijtc-369	112	36	impact	impact	NOUN
ijtc-369	112	37	of	of	ADP
ijtc-369	112	38	the	the	DET
ijtc-369	112	39	covid-19	covid-19	PROPN
ijtc-369	112	40	pandemic	pandemic	NOUN
ijtc-369	112	41	on	on	ADP
ijtc-369	112	42	the	the	DET
ijtc-369	112	43	compliance	compliance	NOUN
ijtc-369	112	44	level	level	NOUN
ijtc-369	112	45	of	of	ADP
ijtc-369	112	46	annual	annual	ADJ
ijtc-369	112	47	spt	spt	NOUN
ijtc-369	112	48	reporting	reporting	NOUN
ijtc-369	112	49	for	for	ADP
ijtc-369	112	50	individual	individual	ADJ
ijtc-369	112	51	taxpayers	taxpayer	NOUN
ijtc-369	112	52	at	at	ADP
ijtc-369	112	53	the	the	DET
ijtc-369	112	54	pondok	pondok	PROPN
ijtc-369	112	55	aren	aren	ADP
ijtc-369	112	56	tax	tax	NOUN
ijtc-369	112	57	service	service	NOUN
ijtc-369	112	58	office	office	NOUN
ijtc-369	112	59	,	,	PUNCT
ijtc-369	112	60	south	south	PROPN
ijtc-369	112	61	tangerang	tangerang	PROPN
ijtc-369	112	62	city	city	PROPN
ijtc-369	112	63	ambarwati	ambarwati	NOUN
ijtc-369	112	64	,	,	PUNCT
ijtc-369	112	65	sobari	sobari	PROPN
ijtc-369	112	66	,	,	PUNCT
ijtc-369	112	67	kristanto	kristanto	VERB
ijtc-369	112	68	311	311	NUM
ijtc-369	112	69	|	|	ADV
ijtc-369	112	70	ilomata	ilomata	PROPN
ijtc-369	112	71	international	international	ADJ
ijtc-369	112	72	journal	journal	NOUN
ijtc-369	112	73	of	of	ADP
ijtc-369	112	74	tax	tax	PROPN
ijtc-369	112	75	&	&	CCONJ
ijtc-369	112	76	accounting	accounting	NOUN
ijtc-369	112	77	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	112	78	well	well	ADV
ijtc-369	112	79	.	.	PUNCT
ijtc-369	113	1	in	in	ADP
ijtc-369	113	2	2019	2019	NUM
ijtc-369	113	3	to	to	ADP
ijtc-369	113	4	2020	2020	NUM
ijtc-369	113	5	the	the	DET
ijtc-369	113	6	decline	decline	NOUN
ijtc-369	113	7	in	in	ADP
ijtc-369	113	8	income	income	NOUN
ijtc-369	113	9	from	from	ADP
ijtc-369	113	10	pph	pph	PROPN
ijtc-369	113	11	21	21	NUM
ijtc-369	113	12	was	be	AUX
ijtc-369	113	13	idr	idr	NOUN
ijtc-369	113	14	23,637,903,071,percentage	23,637,903,071,percentage	NUM
ijtc-369	113	15	value	value	NOUN
ijtc-369	113	16	0.97	0.97	NUM
ijtc-369	113	17	%	%	NOUN
ijtc-369	113	18	.	.	PUNCT
ijtc-369	114	1	government	government	NOUN
ijtc-369	114	2	regulation	regulation	NOUN
ijtc-369	114	3	instead	instead	ADV
ijtc-369	114	4	of	of	ADP
ijtc-369	114	5	law	law	NOUN
ijtc-369	114	6	(	(	PUNCT
ijtc-369	114	7	perpu	perpu	NOUN
ijtc-369	114	8	)	)	PUNCT
ijtc-369	114	9	number	number	NOUN
ijtc-369	114	10	1	1	NUM
ijtc-369	114	11	of	of	ADP
ijtc-369	114	12	2020	2020	NUM
ijtc-369	114	13	.	.	PUNCT
ijtc-369	115	1	state	state	NOUN
ijtc-369	115	2	financial	financial	ADJ
ijtc-369	115	3	policies	policy	NOUN
ijtc-369	115	4	and	and	CCONJ
ijtc-369	115	5	financial	financial	ADJ
ijtc-369	115	6	system	system	NOUN
ijtc-369	115	7	stability	stability	NOUN
ijtc-369	115	8	for	for	ADP
ijtc-369	115	9	handling	handle	VERB
ijtc-369	115	10	the	the	DET
ijtc-369	115	11	2019	2019	NUM
ijtc-369	115	12	coronavirus	coronavirus	NOUN
ijtc-369	115	13	disease	disease	NOUN
ijtc-369	115	14	(	(	PUNCT
ijtc-369	115	15	covid-19	covid-19	PROPN
ijtc-369	115	16	)	)	PUNCT
ijtc-369	115	17	pandemic	pandemic	NOUN
ijtc-369	115	18	and/or	and/or	CCONJ
ijtc-369	115	19	in	in	ADP
ijtc-369	115	20	the	the	DET
ijtc-369	115	21	face	face	NOUN
ijtc-369	115	22	of	of	ADP
ijtc-369	115	23	threats	threat	NOUN
ijtc-369	115	24	that	that	PRON
ijtc-369	115	25	endanger	endanger	VERB
ijtc-369	115	26	the	the	DET
ijtc-369	115	27	national	national	ADJ
ijtc-369	115	28	economy	economy	NOUN
ijtc-369	115	29	and/or	and/or	CCONJ
ijtc-369	115	30	financial	financial	ADJ
ijtc-369	115	31	system	system	NOUN
ijtc-369	115	32	stability	stability	NOUN
ijtc-369	115	33	,	,	PUNCT
ijtc-369	115	34	and	and	CCONJ
ijtc-369	115	35	ministry	ministry	PROPN
ijtc-369	115	36	of	of	ADP
ijtc-369	115	37	finance	finance	PROPN
ijtc-369	115	38	regulation	regulation	NOUN
ijtc-369	115	39	(	(	PUNCT
ijtc-369	115	40	pmk	pmk	PROPN
ijtc-369	115	41	)	)	PUNCT
ijtc-369	115	42	no	no	INTJ
ijtc-369	115	43	.	.	NOUN
ijtc-369	116	1	28	28	NUM
ijtc-369	116	2	/	/	SYM
ijtc-369	116	3	pmk.03/2020	pmk.03/2020	NOUN
ijtc-369	116	4	,	,	PUNCT
ijtc-369	116	5	which	which	PRON
ijtc-369	116	6	among	among	ADP
ijtc-369	116	7	others	other	NOUN
ijtc-369	116	8	regulates	regulate	VERB
ijtc-369	116	9	the	the	DET
ijtc-369	116	10	article	article	NOUN
ijtc-369	116	11	21	21	NUM
ijtc-369	116	12	income	income	NOUN
ijtc-369	116	13	tax	tax	NOUN
ijtc-369	116	14	facility	facility	NOUN
ijtc-369	116	15	and	and	CCONJ
ijtc-369	116	16	the	the	DET
ijtc-369	116	17	provision	provision	NOUN
ijtc-369	116	18	of	of	ADP
ijtc-369	116	19	tax	tax	NOUN
ijtc-369	116	20	incentives	incentive	NOUN
ijtc-369	116	21	for	for	ADP
ijtc-369	116	22	taxpayers	taxpayer	NOUN
ijtc-369	116	23	affected	affect	VERB
ijtc-369	116	24	by	by	ADP
ijtc-369	116	25	the	the	DET
ijtc-369	116	26	coronavirus	coronavirus	NOUN
ijtc-369	116	27	,	,	PUNCT
ijtc-369	116	28	the	the	DET
ijtc-369	116	29	relaxation	relaxation	NOUN
ijtc-369	116	30	provided	provide	VERB
ijtc-369	116	31	is	be	AUX
ijtc-369	116	32	pph	pph	PROPN
ijtc-369	116	33	21	21	NUM
ijtc-369	116	34	borne	bear	VERB
ijtc-369	116	35	by	by	ADP
ijtc-369	116	36	the	the	DET
ijtc-369	116	37	government	government	NOUN
ijtc-369	116	38	for	for	ADP
ijtc-369	116	39	6	6	NUM
ijtc-369	116	40	months	month	NOUN
ijtc-369	116	41	for	for	ADP
ijtc-369	116	42	workers	worker	NOUN
ijtc-369	116	43	with	with	ADP
ijtc-369	116	44	a	a	DET
ijtc-369	116	45	gross	gross	ADJ
ijtc-369	116	46	income	income	NOUN
ijtc-369	116	47	of	of	ADP
ijtc-369	116	48	not	not	PART
ijtc-369	116	49	more	more	ADJ
ijtc-369	116	50	than	than	ADP
ijtc-369	116	51	200	200	NUM
ijtc-369	116	52	million	million	NUM
ijtc-369	116	53	.	.	PUNCT
ijtc-369	117	1	the	the	DET
ijtc-369	117	2	absence	absence	NOUN
ijtc-369	117	3	of	of	ADP
ijtc-369	117	4	pph	pph	PROPN
ijtc-369	117	5	21	21	NUM
ijtc-369	117	6	deductions	deduction	NOUN
ijtc-369	117	7	that	that	PRON
ijtc-369	117	8	are	be	AUX
ijtc-369	117	9	not	not	PART
ijtc-369	117	10	deducted	deduct	VERB
ijtc-369	117	11	is	be	AUX
ijtc-369	117	12	expected	expect	VERB
ijtc-369	117	13	to	to	PART
ijtc-369	117	14	maintain	maintain	VERB
ijtc-369	117	15	people	people	NOUN
ijtc-369	117	16	's	's	PART
ijtc-369	117	17	purchasing	purchasing	NOUN
ijtc-369	117	18	power	power	NOUN
ijtc-369	117	19	.	.	PUNCT
ijtc-369	118	1	(	(	PUNCT
ijtc-369	118	2	www.kemenkeu.go.id	www.kemenkeu.go.id	PROPN
ijtc-369	118	3	.	.	PUNCT
ijtc-369	119	1	pemerintah	pemerintah	PROPN
ijtc-369	119	2	berikan	berikan	PROPN
ijtc-369	119	3	insentif	insentif	PROPN
ijtc-369	119	4	pajak	pajak	PROPN
ijtc-369	119	5	untuk	untuk	PROPN
ijtc-369	119	6	dukung	dukung	PROPN
ijtc-369	119	7	dunia	dunia	PROPN
ijtc-369	119	8	usaha	usaha	PROPN
ijtc-369	119	9	dan	dan	PROPN
ijtc-369	119	10	masyarakat	masyarakat	PROPN
ijtc-369	119	11	selama	selama	PROPN
ijtc-369	119	12	pandemi	pandemi	ADP
ijtc-369	119	13	covid-19	covid-19	PROPN
ijtc-369	119	14	20/04/2020	20/04/2020	NUM
ijtc-369	119	15	)	)	PUNCT
ijtc-369	119	16	.	.	PUNCT
ijtc-369	120	1	so	so	ADV
ijtc-369	120	2	that	that	SCONJ
ijtc-369	120	3	the	the	DET
ijtc-369	120	4	efforts	effort	NOUN
ijtc-369	120	5	made	make	VERB
ijtc-369	120	6	by	by	ADP
ijtc-369	120	7	the	the	DET
ijtc-369	120	8	government	government	NOUN
ijtc-369	120	9	in	in	ADP
ijtc-369	120	10	the	the	DET
ijtc-369	120	11	program	program	NOUN
ijtc-369	120	12	to	to	PART
ijtc-369	120	13	support	support	VERB
ijtc-369	120	14	umkm	umkm	ADJ
ijtc-369	120	15	capital	capital	NOUN
ijtc-369	120	16	and	and	CCONJ
ijtc-369	120	17	cash	cash	NOUN
ijtc-369	120	18	flow	flow	NOUN
ijtc-369	120	19	during	during	ADP
ijtc-369	120	20	the	the	DET
ijtc-369	120	21	pandemic	pandemic	NOUN
ijtc-369	120	22	are	be	AUX
ijtc-369	120	23	in	in	ADP
ijtc-369	120	24	the	the	DET
ijtc-369	120	25	form	form	NOUN
ijtc-369	120	26	of	of	ADP
ijtc-369	120	27	capital	capital	NOUN
ijtc-369	120	28	assistance	assistance	NOUN
ijtc-369	120	29	either	either	CCONJ
ijtc-369	120	30	through	through	ADP
ijtc-369	120	31	banks	bank	NOUN
ijtc-369	120	32	or	or	CCONJ
ijtc-369	120	33	directly	directly	ADV
ijtc-369	120	34	.	.	PUNCT
ijtc-369	121	1	the	the	DET
ijtc-369	121	2	decline	decline	NOUN
ijtc-369	121	3	in	in	ADP
ijtc-369	121	4	pph21	pph21	NOUN
ijtc-369	121	5	revenue	revenue	NOUN
ijtc-369	121	6	in	in	ADP
ijtc-369	121	7	2020	2020	NUM
ijtc-369	121	8	by	by	ADP
ijtc-369	121	9	0.97	0.97	NUM
ijtc-369	121	10	%	%	NOUN
ijtc-369	121	11	that	that	PRON
ijtc-369	121	12	occurred	occur	VERB
ijtc-369	121	13	at	at	ADP
ijtc-369	121	14	the	the	DET
ijtc-369	121	15	pondok	pondok	PROPN
ijtc-369	121	16	aren	aren	PROPN
ijtc-369	121	17	kpp	kpp	PROPN
ijtc-369	121	18	pratama	pratama	NOUN
ijtc-369	121	19	was	be	AUX
ijtc-369	121	20	the	the	DET
ijtc-369	121	21	impact	impact	NOUN
ijtc-369	121	22	of	of	ADP
ijtc-369	121	23	the	the	DET
ijtc-369	121	24	covid-19	covid-19	PROPN
ijtc-369	121	25	pandemic	pandemic	NOUN
ijtc-369	121	26	,	,	PUNCT
ijtc-369	121	27	with	with	ADP
ijtc-369	121	28	the	the	DET
ijtc-369	121	29	tax	tax	NOUN
ijtc-369	121	30	relaxation	relaxation	NOUN
ijtc-369	121	31	,	,	PUNCT
ijtc-369	121	32	taxpayers	taxpayer	NOUN
ijtc-369	121	33	were	be	AUX
ijtc-369	121	34	still	still	ADV
ijtc-369	121	35	reporting	report	VERB
ijtc-369	121	36	and	and	CCONJ
ijtc-369	121	37	paying	pay	VERB
ijtc-369	121	38	annual	annual	ADJ
ijtc-369	121	39	spt	spt	NOUN
ijtc-369	121	40	.	.	PUNCT
ijtc-369	122	1	relaxation	relaxation	NOUN
ijtc-369	122	2	is	be	AUX
ijtc-369	122	3	well	well	ADV
ijtc-369	122	4	implemented	implement	VERB
ijtc-369	122	5	.	.	PUNCT
ijtc-369	123	1	even	even	ADV
ijtc-369	123	2	though	though	SCONJ
ijtc-369	123	3	there	there	PRON
ijtc-369	123	4	was	be	VERB
ijtc-369	123	5	a	a	DET
ijtc-369	123	6	decrease	decrease	NOUN
ijtc-369	123	7	in	in	ADP
ijtc-369	123	8	income	income	NOUN
ijtc-369	123	9	from	from	ADP
ijtc-369	123	10	pph	pph	PROPN
ijtc-369	123	11	21	21	NUM
ijtc-369	123	12	,	,	PUNCT
ijtc-369	123	13	with	with	ADP
ijtc-369	123	14	the	the	DET
ijtc-369	123	15	addition	addition	NOUN
ijtc-369	123	16	of	of	ADP
ijtc-369	123	17	the	the	DET
ijtc-369	123	18	number	number	NOUN
ijtc-369	123	19	of	of	ADP
ijtc-369	123	20	taxpayers	taxpayer	NOUN
ijtc-369	123	21	with	with	ADP
ijtc-369	123	22	a	a	DET
ijtc-369	123	23	decrease	decrease	NOUN
ijtc-369	123	24	in	in	ADP
ijtc-369	123	25	taxpayer	taxpayer	NOUN
ijtc-369	123	26	income	income	NOUN
ijtc-369	123	27	due	due	ADP
ijtc-369	123	28	to	to	ADP
ijtc-369	123	29	the	the	DET
ijtc-369	123	30	impact	impact	NOUN
ijtc-369	123	31	of	of	ADP
ijtc-369	123	32	the	the	DET
ijtc-369	123	33	covid-19	covid-19	PROPN
ijtc-369	123	34	pandemic	pandemic	NOUN
ijtc-369	123	35	.	.	PUNCT
ijtc-369	124	1	conclusion	conclusion	NOUN
ijtc-369	124	2	based	base	VERB
ijtc-369	124	3	on	on	ADP
ijtc-369	124	4	the	the	DET
ijtc-369	124	5	results	result	NOUN
ijtc-369	124	6	of	of	ADP
ijtc-369	124	7	research	research	NOUN
ijtc-369	124	8	and	and	CCONJ
ijtc-369	124	9	discussion	discussion	NOUN
ijtc-369	124	10	on	on	ADP
ijtc-369	124	11	the	the	DET
ijtc-369	124	12	effect	effect	NOUN
ijtc-369	124	13	of	of	ADP
ijtc-369	124	14	the	the	DET
ijtc-369	124	15	impact	impact	NOUN
ijtc-369	124	16	of	of	ADP
ijtc-369	124	17	the	the	DET
ijtc-369	124	18	covid	covid	PROPN
ijtc-369	124	19	19	19	NUM
ijtc-369	124	20	pandemic	pandemic	ADJ
ijtc-369	124	21	on	on	ADP
ijtc-369	124	22	the	the	DET
ijtc-369	124	23	compliance	compliance	NOUN
ijtc-369	124	24	level	level	NOUN
ijtc-369	124	25	of	of	ADP
ijtc-369	124	26	individual	individual	ADJ
ijtc-369	124	27	taxpayer	taxpayer	NOUN
ijtc-369	124	28	annual	annual	ADJ
ijtc-369	124	29	tax	tax	NOUN
ijtc-369	124	30	returns	return	NOUN
ijtc-369	124	31	at	at	ADP
ijtc-369	124	32	the	the	DET
ijtc-369	124	33	pondok	pondok	PROPN
ijtc-369	124	34	aren	aren	ADP
ijtc-369	124	35	tax	tax	NOUN
ijtc-369	124	36	service	service	NOUN
ijtc-369	124	37	office	office	NOUN
ijtc-369	124	38	,	,	PUNCT
ijtc-369	124	39	south	south	PROPN
ijtc-369	124	40	tangerang	tangerang	PROPN
ijtc-369	124	41	city	city	PROPN
ijtc-369	124	42	,	,	PUNCT
ijtc-369	124	43	it	it	PRON
ijtc-369	124	44	can	can	AUX
ijtc-369	124	45	be	be	AUX
ijtc-369	124	46	concluded	conclude	VERB
ijtc-369	124	47	that	that	SCONJ
ijtc-369	124	48	understanding	understanding	NOUN
ijtc-369	124	49	of	of	ADP
ijtc-369	124	50	regulations	regulation	NOUN
ijtc-369	124	51	and	and	CCONJ
ijtc-369	124	52	tax	tax	NOUN
ijtc-369	124	53	benefits	benefit	NOUN
ijtc-369	124	54	has	have	VERB
ijtc-369	124	55	a	a	DET
ijtc-369	124	56	positive	positive	ADJ
ijtc-369	124	57	effect	effect	NOUN
ijtc-369	124	58	on	on	ADP
ijtc-369	124	59	individual	individual	ADJ
ijtc-369	124	60	taxpayer	taxpayer	NOUN
ijtc-369	124	61	compliance	compliance	NOUN
ijtc-369	124	62	.	.	PUNCT
ijtc-369	124	63	.	.	PUNCT
ijtc-369	125	1	with	with	ADP
ijtc-369	125	2	the	the	DET
ijtc-369	125	3	policy	policy	NOUN
ijtc-369	125	4	from	from	ADP
ijtc-369	125	5	the	the	DET
ijtc-369	125	6	government	government	NOUN
ijtc-369	125	7	in	in	ADP
ijtc-369	125	8	tax	tax	NOUN
ijtc-369	125	9	relaxation	relaxation	NOUN
ijtc-369	125	10	during	during	ADP
ijtc-369	125	11	the	the	DET
ijtc-369	125	12	covid-19	covid-19	PROPN
ijtc-369	125	13	pandemic	pandemic	NOUN
ijtc-369	125	14	and	and	CCONJ
ijtc-369	125	15	the	the	DET
ijtc-369	125	16	benefits	benefit	NOUN
ijtc-369	125	17	obtained	obtain	VERB
ijtc-369	125	18	from	from	ADP
ijtc-369	125	19	this	this	DET
ijtc-369	125	20	policy	policy	NOUN
ijtc-369	125	21	,	,	PUNCT
ijtc-369	125	22	taxpayers	taxpayer	NOUN
ijtc-369	125	23	continue	continue	VERB
ijtc-369	125	24	to	to	PART
ijtc-369	125	25	comply	comply	VERB
ijtc-369	125	26	with	with	ADP
ijtc-369	125	27	annual	annual	ADJ
ijtc-369	125	28	spt	spt	NOUN
ijtc-369	125	29	reporting	reporting	NOUN
ijtc-369	125	30	even	even	ADV
ijtc-369	125	31	though	though	SCONJ
ijtc-369	125	32	there	there	PRON
ijtc-369	125	33	is	be	VERB
ijtc-369	125	34	a	a	DET
ijtc-369	125	35	decline	decline	NOUN
ijtc-369	125	36	in	in	ADP
ijtc-369	125	37	pph	pph	PROPN
ijtc-369	125	38	21	21	NUM
ijtc-369	125	39	revenue	revenue	NOUN
ijtc-369	125	40	that	that	PRON
ijtc-369	125	41	occurred	occur	VERB
ijtc-369	125	42	in	in	ADP
ijtc-369	125	43	2020	2020	NUM
ijtc-369	125	44	due	due	ADP
ijtc-369	125	45	to	to	ADP
ijtc-369	125	46	a	a	DET
ijtc-369	125	47	decrease	decrease	NOUN
ijtc-369	125	48	in	in	ADP
ijtc-369	125	49	people	people	NOUN
ijtc-369	125	50	's	's	PART
ijtc-369	125	51	income	income	NOUN
ijtc-369	125	52	and	and	CCONJ
ijtc-369	125	53	purchasing	purchasing	NOUN
ijtc-369	125	54	power	power	NOUN
ijtc-369	125	55	.	.	PUNCT
ijtc-369	126	1	based	base	VERB
ijtc-369	126	2	on	on	ADP
ijtc-369	126	3	the	the	DET
ijtc-369	126	4	results	result	NOUN
ijtc-369	126	5	of	of	ADP
ijtc-369	126	6	the	the	DET
ijtc-369	126	7	research	research	NOUN
ijtc-369	126	8	that	that	PRON
ijtc-369	126	9	has	have	AUX
ijtc-369	126	10	been	be	AUX
ijtc-369	126	11	submitted	submit	VERB
ijtc-369	126	12	,	,	PUNCT
ijtc-369	126	13	the	the	DET
ijtc-369	126	14	authors	author	NOUN
ijtc-369	126	15	suggest	suggest	VERB
ijtc-369	126	16	the	the	DET
ijtc-369	126	17	following	following	NOUN
ijtc-369	126	18	;	;	PUNCT
ijtc-369	126	19	first	first	ADV
ijtc-369	126	20	,	,	PUNCT
ijtc-369	126	21	to	to	PART
ijtc-369	126	22	further	far	ADV
ijtc-369	126	23	improve	improve	VERB
ijtc-369	126	24	innovation	innovation	NOUN
ijtc-369	126	25	more	more	ADV
ijtc-369	126	26	consistently	consistently	ADV
ijtc-369	126	27	to	to	PART
ijtc-369	126	28	involve	involve	VERB
ijtc-369	126	29	the	the	DET
ijtc-369	126	30	public	public	NOUN
ijtc-369	126	31	in	in	ADP
ijtc-369	126	32	general	general	ADJ
ijtc-369	126	33	in	in	ADP
ijtc-369	126	34	the	the	DET
ijtc-369	126	35	pioneering	pioneering	NOUN
ijtc-369	126	36	of	of	ADP
ijtc-369	126	37	systematic	systematic	ADJ
ijtc-369	126	38	annual	annual	ADJ
ijtc-369	126	39	spt	spt	NOUN
ijtc-369	126	40	by	by	ADP
ijtc-369	126	41	approaching	approach	VERB
ijtc-369	126	42	online	online	ADJ
ijtc-369	126	43	counseling	counseling	NOUN
ijtc-369	126	44	or	or	CCONJ
ijtc-369	126	45	seminars	seminar	NOUN
ijtc-369	126	46	on	on	ADP
ijtc-369	126	47	how	how	SCONJ
ijtc-369	126	48	to	to	PART
ijtc-369	126	49	make	make	VERB
ijtc-369	126	50	good	good	ADJ
ijtc-369	126	51	use	use	NOUN
ijtc-369	126	52	of	of	ADP
ijtc-369	126	53	the	the	DET
ijtc-369	126	54	policies	policy	NOUN
ijtc-369	126	55	provided	provide	VERB
ijtc-369	126	56	by	by	ADP
ijtc-369	126	57	the	the	DET
ijtc-369	126	58	government	government	NOUN
ijtc-369	126	59	during	during	ADP
ijtc-369	126	60	the	the	DET
ijtc-369	126	61	covid	covid	PROPN
ijtc-369	126	62	19	19	NUM
ijtc-369	126	63	pandemic	pandemic	NOUN
ijtc-369	126	64	.	.	PUNCT
ijtc-369	127	1	second	second	ADJ
ijtc-369	127	2	,	,	PUNCT
ijtc-369	127	3	to	to	PART
ijtc-369	127	4	provide	provide	VERB
ijtc-369	127	5	support	support	NOUN
ijtc-369	127	6	to	to	ADP
ijtc-369	127	7	umkm	umkm	ADJ
ijtc-369	127	8	in	in	ADP
ijtc-369	127	9	increasing	increase	VERB
ijtc-369	127	10	turnover	turnover	NOUN
ijtc-369	127	11	by	by	ADP
ijtc-369	127	12	preparing	prepare	VERB
ijtc-369	127	13	cash	cash	NOUN
ijtc-369	127	14	flow	flow	NOUN
ijtc-369	127	15	and	and	CCONJ
ijtc-369	127	16	financial	financial	ADJ
ijtc-369	127	17	reports	report	NOUN
ijtc-369	127	18	which	which	PRON
ijtc-369	127	19	are	be	AUX
ijtc-369	127	20	very	very	ADV
ijtc-369	127	21	important	important	ADJ
ijtc-369	127	22	for	for	ADP
ijtc-369	127	23	reporting	report	VERB
ijtc-369	127	24	the	the	DET
ijtc-369	127	25	annual	annual	ADJ
ijtc-369	127	26	spt	spt	NOUN
ijtc-369	127	27	.	.	PUNCT
ijtc-369	128	1	third	third	ADJ
ijtc-369	128	2	,	,	PUNCT
ijtc-369	128	3	tax	tax	NOUN
ijtc-369	128	4	policies	policy	NOUN
ijtc-369	128	5	and	and	CCONJ
ijtc-369	128	6	treatment	treatment	NOUN
ijtc-369	128	7	are	be	AUX
ijtc-369	128	8	continuously	continuously	ADV
ijtc-369	128	9	implemented	implement	VERB
ijtc-369	128	10	by	by	ADP
ijtc-369	128	11	involving	involve	VERB
ijtc-369	128	12	all	all	DET
ijtc-369	128	13	levels	level	NOUN
ijtc-369	128	14	of	of	ADP
ijtc-369	128	15	society	society	NOUN
ijtc-369	128	16	.	.	PUNCT
ijtc-369	129	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-369	129	2	the	the	DET
ijtc-369	129	3	impact	impact	NOUN
ijtc-369	129	4	of	of	ADP
ijtc-369	129	5	the	the	DET
ijtc-369	129	6	covid-19	covid-19	PROPN
ijtc-369	129	7	pandemic	pandemic	NOUN
ijtc-369	129	8	on	on	ADP
ijtc-369	129	9	the	the	DET
ijtc-369	129	10	compliance	compliance	NOUN
ijtc-369	129	11	level	level	NOUN
ijtc-369	129	12	of	of	ADP
ijtc-369	129	13	annual	annual	ADJ
ijtc-369	129	14	spt	spt	NOUN
ijtc-369	129	15	reporting	reporting	NOUN
ijtc-369	129	16	for	for	ADP
ijtc-369	129	17	individual	individual	ADJ
ijtc-369	129	18	taxpayers	taxpayer	NOUN
ijtc-369	129	19	at	at	ADP
ijtc-369	129	20	the	the	DET
ijtc-369	129	21	pondok	pondok	PROPN
ijtc-369	129	22	aren	aren	ADP
ijtc-369	129	23	tax	tax	NOUN
ijtc-369	129	24	service	service	NOUN
ijtc-369	129	25	office	office	NOUN
ijtc-369	129	26	,	,	PUNCT
ijtc-369	129	27	south	south	PROPN
ijtc-369	129	28	tangerang	tangerang	PROPN
ijtc-369	129	29	city	city	PROPN
ijtc-369	129	30	ambarwati	ambarwati	NOUN
ijtc-369	129	31	,	,	PUNCT
ijtc-369	129	32	sobari	sobari	PROPN
ijtc-369	129	33	,	,	PUNCT
ijtc-369	129	34	kristanto	kristanto	VERB
ijtc-369	129	35	312	312	NUM
ijtc-369	129	36	|	|	ADV
ijtc-369	129	37	ilomata	ilomata	NOUN
ijtc-369	129	38	international	international	ADJ
ijtc-369	129	39	journal	journal	NOUN
ijtc-369	129	40	of	of	ADP
ijtc-369	129	41	tax	tax	PROPN
ijtc-369	129	42	&	&	CCONJ
ijtc-369	129	43	accounting	accounting	PROPN
ijtc-369	129	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-369	129	45	reference	reference	NOUN
ijtc-369	129	46	azad	azad	NOUN
ijtc-369	129	47	,	,	PUNCT
ijtc-369	129	48	n.	n.	PROPN
ijtc-369	129	49	f.	f.	PROPN
ijtc-369	129	50	,	,	PUNCT
ijtc-369	129	51	serletis	serletis	PROPN
ijtc-369	129	52	,	,	PUNCT
ijtc-369	129	53	a.	a.	NOUN
ijtc-369	129	54	,	,	PUNCT
ijtc-369	129	55	&	&	CCONJ
ijtc-369	129	56	xu	xu	PROPN
ijtc-369	129	57	,	,	PUNCT
ijtc-369	129	58	l.	l.	PROPN
ijtc-369	129	59	(	(	PUNCT
ijtc-369	129	60	2021	2021	NUM
ijtc-369	129	61	)	)	PUNCT
ijtc-369	129	62	.	.	PUNCT
ijtc-369	130	1	covid-19	covid-19	PROPN
ijtc-369	130	2	and	and	CCONJ
ijtc-369	130	3	monetary	monetary	ADJ
ijtc-369	130	4	–	–	PUNCT
ijtc-369	130	5	fiscal	fiscal	ADJ
ijtc-369	130	6	policy	policy	NOUN
ijtc-369	130	7	interactions	interaction	NOUN
ijtc-369	130	8	in	in	ADP
ijtc-369	130	9	canada	canada	PROPN
ijtc-369	130	10	.	.	PUNCT
ijtc-369	131	1	the	the	DET
ijtc-369	131	2	quarterly	quarterly	ADJ
ijtc-369	131	3	review	review	NOUN
ijtc-369	131	4	of	of	ADP
ijtc-369	131	5	economics	economic	NOUN
ijtc-369	131	6	and	and	CCONJ
ijtc-369	131	7	finance	finance	NOUN
ijtc-369	131	8	,	,	PUNCT
ijtc-369	131	9	81	81	NUM
ijtc-369	131	10	,	,	PUNCT
ijtc-369	131	11	376–384	376–384	NUM
ijtc-369	131	12	.	.	PUNCT
ijtc-369	132	1	https://doi.org/10.1016/j.qref.2021.06.009	https://doi.org/10.1016/j.qref.2021.06.009	NUM
ijtc-369	132	2	brodeur	brodeur	X
ijtc-369	132	3	,	,	PUNCT
ijtc-369	132	4	m.	m.	NOUN
ijtc-369	132	5	,	,	PUNCT
ijtc-369	132	6	audette	audette	NOUN
ijtc-369	132	7	-	-	PUNCT
ijtc-369	132	8	chapdelaine	chapdelaine	PROPN
ijtc-369	132	9	,	,	PUNCT
ijtc-369	132	10	s.	s.	PROPN
ijtc-369	132	11	,	,	PUNCT
ijtc-369	132	12	savard	savard	PROPN
ijtc-369	132	13	,	,	PUNCT
ijtc-369	132	14	a.-c	a.-c	PROPN
ijtc-369	132	15	.	.	PROPN
ijtc-369	132	16	,	,	PUNCT
ijtc-369	132	17	&	&	CCONJ
ijtc-369	132	18	kairouz	kairouz	PROPN
ijtc-369	132	19	,	,	PUNCT
ijtc-369	132	20	s.	s.	PROPN
ijtc-369	132	21	(	(	PUNCT
ijtc-369	132	22	2021	2021	NUM
ijtc-369	132	23	)	)	PUNCT
ijtc-369	132	24	.	.	PUNCT
ijtc-369	133	1	gambling	gambling	NOUN
ijtc-369	133	2	and	and	CCONJ
ijtc-369	133	3	the	the	DET
ijtc-369	133	4	covid-19	covid-19	PROPN
ijtc-369	133	5	pandemic	pandemic	NOUN
ijtc-369	133	6	:	:	PUNCT
ijtc-369	133	7	a	a	DET
ijtc-369	133	8	scoping	scope	VERB
ijtc-369	133	9	review	review	NOUN
ijtc-369	133	10	.	.	PUNCT
ijtc-369	134	1	progress	progress	NOUN
ijtc-369	134	2	in	in	ADP
ijtc-369	134	3	neuro	neuro	NOUN
ijtc-369	134	4	-	-	PUNCT
ijtc-369	134	5	psychopharmacology	psychopharmacology	NOUN
ijtc-369	134	6	and	and	CCONJ
ijtc-369	134	7	biological	biological	ADJ
ijtc-369	134	8	psychiatry	psychiatry	NOUN
ijtc-369	134	9	,	,	PUNCT
ijtc-369	134	10	111	111	NUM
ijtc-369	134	11	,	,	PUNCT
ijtc-369	134	12	110389	110389	NUM
ijtc-369	134	13	.	.	PUNCT
ijtc-369	135	1	https://doi.org/10.1016/j.pnpbp.2021.110389	https://doi.org/10.1016/j.pnpbp.2021.110389	PROPN
ijtc-369	135	2	cahyadini	cahyadini	PROPN
ijtc-369	135	3	,	,	PUNCT
ijtc-369	135	4	a.	a.	PROPN
ijtc-369	135	5	,	,	PUNCT
ijtc-369	135	6	dewi	dewi	PROPN
ijtc-369	135	7	,	,	PUNCT
ijtc-369	135	8	s.	s.	PROPN
ijtc-369	135	9	,	,	PUNCT
ijtc-369	135	10	sugiharti	sugiharti	PROPN
ijtc-369	135	11	,	,	PUNCT
ijtc-369	135	12	d.	d.	PROPN
ijtc-369	135	13	k.	k.	PROPN
ijtc-369	135	14	,	,	PUNCT
ijtc-369	135	15	&	&	CCONJ
ijtc-369	135	16	muttaqin	muttaqin	PROPN
ijtc-369	135	17	,	,	PUNCT
ijtc-369	135	18	z.	z.	PROPN
ijtc-369	135	19	(	(	PUNCT
ijtc-369	135	20	2021	2021	NUM
ijtc-369	135	21	)	)	PUNCT
ijtc-369	135	22	.	.	PUNCT
ijtc-369	136	1	direct	direct	ADJ
ijtc-369	136	2	tax	tax	NOUN
ijtc-369	136	3	for	for	ADP
ijtc-369	136	4	digital	digital	ADJ
ijtc-369	136	5	platform	platform	NOUN
ijtc-369	136	6	during	during	ADP
ijtc-369	136	7	the	the	DET
ijtc-369	136	8	covid-19	covid-19	PROPN
ijtc-369	136	9	pandemic	pandemic	NOUN
ijtc-369	136	10	:	:	PUNCT
ijtc-369	136	11	study	study	NOUN
ijtc-369	136	12	in	in	ADP
ijtc-369	136	13	indonesia	indonesia	PROPN
ijtc-369	136	14	.	.	PROPN
ijtc-369	137	1	journal	journal	PROPN
ijtc-369	137	2	of	of	ADP
ijtc-369	137	3	southwest	southwest	PROPN
ijtc-369	137	4	jiaotong	jiaotong	PROPN
ijtc-369	137	5	university	university	PROPN
ijtc-369	137	6	,	,	PUNCT
ijtc-369	137	7	56(2	56(2	ADJ
ijtc-369	137	8	)	)	PUNCT
ijtc-369	137	9	,	,	PUNCT
ijtc-369	137	10	271–280	271–280	NUM
ijtc-369	137	11	.	.	PUNCT
ijtc-369	138	1	https://doi.org/10.35741/issn.0258-2724.56.2.22	https://doi.org/10.35741/issn.0258-2724.56.2.22	PROPN
ijtc-369	138	2	deriu	deriu	PROPN
ijtc-369	138	3	,	,	PUNCT
ijtc-369	138	4	s.	s.	PROPN
ijtc-369	138	5	,	,	PUNCT
ijtc-369	138	6	cassar	cassar	PROPN
ijtc-369	138	7	,	,	PUNCT
ijtc-369	138	8	i.	i.	PROPN
ijtc-369	138	9	p.	p.	PROPN
ijtc-369	138	10	,	,	PUNCT
ijtc-369	138	11	pretaroli	pretaroli	PROPN
ijtc-369	138	12	,	,	PUNCT
ijtc-369	138	13	r.	r.	PROPN
ijtc-369	138	14	,	,	PUNCT
ijtc-369	138	15	&	&	CCONJ
ijtc-369	138	16	socci	socci	PROPN
ijtc-369	138	17	,	,	PUNCT
ijtc-369	138	18	c.	c.	PROPN
ijtc-369	138	19	(	(	PUNCT
ijtc-369	138	20	2021	2021	NUM
ijtc-369	138	21	)	)	PUNCT
ijtc-369	138	22	.	.	PUNCT
ijtc-369	139	1	the	the	DET
ijtc-369	139	2	economic	economic	ADJ
ijtc-369	139	3	impact	impact	NOUN
ijtc-369	139	4	of	of	ADP
ijtc-369	139	5	covid-19	covid-19	PROPN
ijtc-369	139	6	pandemic	pandemic	NOUN
ijtc-369	139	7	in	in	ADP
ijtc-369	139	8	sardinia	sardinia	PROPN
ijtc-369	139	9	.	.	PUNCT
ijtc-369	140	1	research	research	NOUN
ijtc-369	140	2	in	in	ADP
ijtc-369	140	3	transportation	transportation	NOUN
ijtc-369	140	4	economics	economic	NOUN
ijtc-369	140	5	,	,	PUNCT
ijtc-369	140	6	101090	101090	NUM
ijtc-369	140	7	.	.	PUNCT
ijtc-369	141	1	https://doi.org/10.1016/j.retrec.2021.101090	https://doi.org/10.1016/j.retrec.2021.101090	PROPN
ijtc-369	141	2	guo	guo	PROPN
ijtc-369	141	3	,	,	PUNCT
ijtc-369	141	4	y.	y.	PROPN
ijtc-369	141	5	m.	m.	PROPN
ijtc-369	141	6	,	,	PUNCT
ijtc-369	141	7	&	&	CCONJ
ijtc-369	141	8	shi	shi	PROPN
ijtc-369	141	9	,	,	PUNCT
ijtc-369	141	10	y.	y.	PROPN
ijtc-369	141	11	r.	r.	PROPN
ijtc-369	141	12	(	(	PUNCT
ijtc-369	141	13	2021	2021	NUM
ijtc-369	141	14	)	)	PUNCT
ijtc-369	141	15	.	.	PUNCT
ijtc-369	142	1	impact	impact	NOUN
ijtc-369	142	2	of	of	ADP
ijtc-369	142	3	the	the	DET
ijtc-369	142	4	vat	vat	NOUN
ijtc-369	142	5	reduction	reduction	NOUN
ijtc-369	142	6	policy	policy	NOUN
ijtc-369	142	7	on	on	ADP
ijtc-369	142	8	local	local	ADJ
ijtc-369	142	9	fiscal	fiscal	ADJ
ijtc-369	142	10	pressure	pressure	NOUN
ijtc-369	142	11	in	in	ADP
ijtc-369	142	12	china	china	PROPN
ijtc-369	142	13	in	in	ADP
ijtc-369	142	14	light	light	NOUN
ijtc-369	142	15	of	of	ADP
ijtc-369	142	16	the	the	DET
ijtc-369	142	17	covid-19	covid-19	PROPN
ijtc-369	142	18	pandemic	pandemic	NOUN
ijtc-369	142	19	:	:	PUNCT
ijtc-369	142	20	a	a	DET
ijtc-369	142	21	measurement	measurement	NOUN
ijtc-369	142	22	based	base	VERB
ijtc-369	142	23	on	on	ADP
ijtc-369	142	24	a	a	DET
ijtc-369	142	25	computable	computable	ADJ
ijtc-369	142	26	general	general	ADJ
ijtc-369	142	27	equilibrium	equilibrium	NOUN
ijtc-369	142	28	model	model	NOUN
ijtc-369	142	29	.	.	PUNCT
ijtc-369	143	1	economic	economic	ADJ
ijtc-369	143	2	analysis	analysis	NOUN
ijtc-369	143	3	and	and	CCONJ
ijtc-369	143	4	policy	policy	NOUN
ijtc-369	143	5	,	,	PUNCT
ijtc-369	143	6	69	69	NUM
ijtc-369	143	7	,	,	PUNCT
ijtc-369	143	8	253–264	253–264	NUM
ijtc-369	143	9	.	.	PUNCT
ijtc-369	144	1	https://doi.org/10.1016/j.eap.2020.12.010	https://doi.org/10.1016/j.eap.2020.12.010	PROPN
ijtc-369	144	2	lahiri	lahiri	PROPN
ijtc-369	144	3	,	,	PUNCT
ijtc-369	144	4	k.	k.	PROPN
ijtc-369	144	5	,	,	PUNCT
ijtc-369	144	6	&	&	CCONJ
ijtc-369	144	7	yang	yang	PROPN
ijtc-369	144	8	,	,	PUNCT
ijtc-369	144	9	c.	c.	PROPN
ijtc-369	144	10	(	(	PUNCT
ijtc-369	144	11	2021	2021	NUM
ijtc-369	144	12	)	)	PUNCT
ijtc-369	144	13	.	.	PUNCT
ijtc-369	145	1	boosting	boost	VERB
ijtc-369	145	2	tax	tax	NOUN
ijtc-369	145	3	revenues	revenue	NOUN
ijtc-369	145	4	with	with	ADP
ijtc-369	145	5	mixed	mixed	ADJ
ijtc-369	145	6	-	-	PUNCT
ijtc-369	145	7	frequency	frequency	NOUN
ijtc-369	145	8	data	datum	NOUN
ijtc-369	145	9	in	in	ADP
ijtc-369	145	10	the	the	DET
ijtc-369	145	11	aftermath	aftermath	NOUN
ijtc-369	145	12	of	of	ADP
ijtc-369	145	13	covid-19	covid-19	PROPN
ijtc-369	145	14	:	:	PUNCT
ijtc-369	145	15	the	the	DET
ijtc-369	145	16	case	case	NOUN
ijtc-369	145	17	of	of	ADP
ijtc-369	145	18	new	new	PROPN
ijtc-369	145	19	york	york	PROPN
ijtc-369	145	20	.	.	PUNCT
ijtc-369	146	1	international	international	ADJ
ijtc-369	146	2	journal	journal	PROPN
ijtc-369	146	3	of	of	ADP
ijtc-369	146	4	forecasting	forecasting	NOUN
ijtc-369	146	5	.	.	PUNCT
ijtc-369	147	1	https://doi.org/10.1016/j.ijforecast.2021.10.005	https://doi.org/10.1016/j.ijforecast.2021.10.005	VERB
ijtc-369	147	2	lin	lin	PROPN
ijtc-369	147	3	,	,	PUNCT
ijtc-369	147	4	b.	b.	PROPN
ijtc-369	147	5	x.	x.	PROPN
ijtc-369	147	6	,	,	PUNCT
ijtc-369	147	7	&	&	CCONJ
ijtc-369	147	8	zhang	zhang	PROPN
ijtc-369	147	9	,	,	PUNCT
ijtc-369	147	10	y.	y.	PROPN
ijtc-369	147	11	y.	y.	PROPN
ijtc-369	147	12	(	(	PUNCT
ijtc-369	147	13	2020	2020	NUM
ijtc-369	147	14	)	)	PUNCT
ijtc-369	147	15	.	.	PUNCT
ijtc-369	148	1	impact	impact	NOUN
ijtc-369	148	2	of	of	ADP
ijtc-369	148	3	the	the	DET
ijtc-369	148	4	covid-19	covid-19	PROPN
ijtc-369	148	5	pandemic	pandemic	NOUN
ijtc-369	148	6	on	on	ADP
ijtc-369	148	7	agricultural	agricultural	ADJ
ijtc-369	148	8	exports	export	NOUN
ijtc-369	148	9	.	.	PUNCT
ijtc-369	149	1	journal	journal	NOUN
ijtc-369	149	2	of	of	ADP
ijtc-369	149	3	integrative	integrative	ADJ
ijtc-369	149	4	agriculture	agriculture	NOUN
ijtc-369	149	5	,	,	PUNCT
ijtc-369	149	6	19(12	19(12	NUM
ijtc-369	149	7	)	)	PUNCT
ijtc-369	149	8	,	,	PUNCT
ijtc-369	149	9	2937–2945	2937–2945	NUM
ijtc-369	149	10	.	.	PUNCT
ijtc-369	150	1	https://doi.org/10.1016/s20953119(20)63430-x	https://doi.org/10.1016/s20953119(20)63430-x	PROPN
ijtc-369	150	2	susanti	susanti	PROPN
ijtc-369	150	3	,	,	PUNCT
ijtc-369	150	4	n.	n.	NOUN
ijtc-369	150	5	,	,	PUNCT
ijtc-369	150	6	&	&	CCONJ
ijtc-369	150	7	widajatun	widajatun	PROPN
ijtc-369	150	8	,	,	PUNCT
ijtc-369	150	9	v.	v.	ADP
ijtc-369	150	10	w.	w.	PROPN
ijtc-369	150	11	(	(	PUNCT
ijtc-369	150	12	2021	2021	NUM
ijtc-369	150	13	)	)	PUNCT
ijtc-369	150	14	.	.	PUNCT
ijtc-369	151	1	msmes	msme	NOUN
ijtc-369	151	2	understanding	understanding	NOUN
ijtc-369	151	3	of	of	ADP
ijtc-369	151	4	taxation	taxation	NOUN
ijtc-369	151	5	during	during	ADP
ijtc-369	151	6	the	the	DET
ijtc-369	151	7	covid19	covid19	NOUN
ijtc-369	151	8	pandemic	pandemic	ADJ
ijtc-369	151	9	.	.	PUNCT
ijtc-369	152	1	journal	journal	PROPN
ijtc-369	152	2	of	of	ADP
ijtc-369	152	3	innovation	innovation	NOUN
ijtc-369	152	4	and	and	CCONJ
ijtc-369	152	5	community	community	NOUN
ijtc-369	152	6	engagement	engagement	NOUN
ijtc-369	152	7	,	,	PUNCT
ijtc-369	152	8	2(1	2(1	NUM
ijtc-369	152	9	)	)	PUNCT
ijtc-369	152	10	,	,	PUNCT
ijtc-369	152	11	35–46	35–46	NUM
ijtc-369	152	12	.	.	PUNCT
ijtc-369	153	1	https://doi.org/10.28932/jice.v2i1.3689	https://doi.org/10.28932/jice.v2i1.3689	PROPN
ijtc-369	153	2	thomson	thomson	PROPN
ijtc-369	153	3	,	,	PUNCT
ijtc-369	153	4	s.	s.	PROPN
ijtc-369	153	5	,	,	PUNCT
ijtc-369	153	6	garcía	garcía	ADJ
ijtc-369	153	7	-	-	PUNCT
ijtc-369	153	8	ramírez	ramírez	NOUN
ijtc-369	153	9	,	,	PUNCT
ijtc-369	153	10	j.	j.	PROPN
ijtc-369	153	11	a.	a.	PROPN
ijtc-369	153	12	,	,	PUNCT
ijtc-369	153	13	akkazieva	akkazieva	PROPN
ijtc-369	153	14	,	,	PUNCT
ijtc-369	153	15	b.	b.	PROPN
ijtc-369	153	16	,	,	PUNCT
ijtc-369	153	17	habicht	habicht	NOUN
ijtc-369	153	18	,	,	PUNCT
ijtc-369	153	19	t.	t.	PROPN
ijtc-369	153	20	,	,	PUNCT
ijtc-369	153	21	cylus	cylus	NOUN
ijtc-369	153	22	,	,	PUNCT
ijtc-369	153	23	j.	j.	PROPN
ijtc-369	153	24	,	,	PUNCT
ijtc-369	153	25	&	&	CCONJ
ijtc-369	153	26	evetovits	evetovit	NOUN
ijtc-369	153	27	,	,	PUNCT
ijtc-369	153	28	t.	t.	NOUN
ijtc-369	153	29	(	(	PUNCT
ijtc-369	153	30	2021	2021	NUM
ijtc-369	153	31	)	)	PUNCT
ijtc-369	153	32	.	.	PUNCT
ijtc-369	154	1	how	how	SCONJ
ijtc-369	154	2	resilient	resilient	ADJ
ijtc-369	154	3	is	be	AUX
ijtc-369	154	4	health	health	NOUN
ijtc-369	154	5	financing	financing	NOUN
ijtc-369	154	6	policy	policy	NOUN
ijtc-369	154	7	in	in	ADP
ijtc-369	154	8	europe	europe	PROPN
ijtc-369	154	9	to	to	ADP
ijtc-369	154	10	economic	economic	ADJ
ijtc-369	154	11	shocks	shock	NOUN
ijtc-369	154	12	?	?	PUNCT
ijtc-369	155	1	evidence	evidence	NOUN
ijtc-369	155	2	from	from	ADP
ijtc-369	155	3	the	the	DET
ijtc-369	155	4	first	first	ADJ
ijtc-369	155	5	year	year	NOUN
ijtc-369	155	6	of	of	ADP
ijtc-369	155	7	the	the	DET
ijtc-369	155	8	covid-19	covid-19	PROPN
ijtc-369	155	9	pandemic	pandemic	NOUN
ijtc-369	155	10	and	and	CCONJ
ijtc-369	155	11	the	the	DET
ijtc-369	155	12	2008	2008	NUM
ijtc-369	155	13	global	global	ADJ
ijtc-369	155	14	financial	financial	ADJ
ijtc-369	155	15	crisis	crisis	NOUN
ijtc-369	155	16	.	.	PUNCT
ijtc-369	156	1	health	health	NOUN
ijtc-369	156	2	policy	policy	NOUN
ijtc-369	156	3	.	.	PUNCT
ijtc-369	157	1	https://doi.org/10.1016/j.healthpol.2021.11.002	https://doi.org/10.1016/j.healthpol.2021.11.002	NOUN
ijtc-369	157	2	tibulca	tibulca	NOUN
ijtc-369	157	3	,	,	PUNCT
ijtc-369	157	4	i.-l	i.-l	NOUN
ijtc-369	157	5	.	.	PUNCT
ijtc-369	158	1	(	(	PUNCT
ijtc-369	158	2	2021	2021	NUM
ijtc-369	158	3	)	)	PUNCT
ijtc-369	158	4	.	.	PUNCT
ijtc-369	159	1	the	the	DET
ijtc-369	159	2	impact	impact	NOUN
ijtc-369	159	3	of	of	ADP
ijtc-369	159	4	the	the	DET
ijtc-369	159	5	covid-19	covid-19	PROPN
ijtc-369	159	6	pandemic	pandemic	NOUN
ijtc-369	159	7	on	on	ADP
ijtc-369	159	8	tax	tax	NOUN
ijtc-369	159	9	revenues	revenue	NOUN
ijtc-369	159	10	in	in	ADP
ijtc-369	159	11	the	the	DET
ijtc-369	159	12	eu	eu	PROPN
ijtc-369	159	13	.	.	PUNCT
ijtc-369	159	14	economic	economic	ADJ
ijtc-369	159	15	research	research	NOUN
ijtc-369	159	16	-	-	PUNCT
ijtc-369	159	17	ekonomska	ekonomska	ADJ
ijtc-369	159	18	istraživanja	istraživanja	NOUN
ijtc-369	159	19	,	,	PUNCT
ijtc-369	159	20	1–18	1–18	PROPN
ijtc-369	159	21	.	.	PUNCT
ijtc-369	160	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	PRON
ijtc-369	160	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ