id	sid	tid	token	lemma	pos
ijtc-379	1	1	the	the	DET
ijtc-379	1	2	illomata	illomata	PROPN
ijtc-379	1	3	international	international	PROPN
ijtc-379	1	4	journal	journal	PROPN
ijtc-379	1	5	of	of	ADP
ijtc-379	1	6	management	management	NOUN
ijtc-379	1	7	ilomata	ilomata	PROPN
ijtc-379	1	8	international	international	ADJ
ijtc-379	1	9	journal	journal	NOUN
ijtc-379	1	10	of	of	ADP
ijtc-379	1	11	tax	tax	PROPN
ijtc-379	1	12	&	&	CCONJ
ijtc-379	1	13	accounting	account	VERB
ijtc-379	1	14	p	p	PROPN
ijtc-379	1	15	-	-	PUNCT
ijtc-379	1	16	issn	issn	NOUN
ijtc-379	1	17	:	:	PUNCT
ijtc-379	1	18	2714	2714	NUM
ijtc-379	1	19	-	-	SYM
ijtc-379	1	20	9838	9838	NUM
ijtc-379	1	21	;	;	PUNCT
ijtc-379	1	22	e	e	X
ijtc-379	1	23	-	-	PUNCT
ijtc-379	1	24	issn	issn	NOUN
ijtc-379	1	25	:	:	PUNCT
ijtc-379	1	26	2714	2714	NUM
ijtc-379	1	27	-	-	SYM
ijtc-379	1	28	9846	9846	NUM
ijtc-379	1	29	volume	volume	NOUN
ijtc-379	1	30	2	2	NUM
ijtc-379	1	31	,	,	PUNCT
ijtc-379	1	32	issue	issue	NOUN
ijtc-379	1	33	4	4	NUM
ijtc-379	1	34	october	october	NOUN
ijtc-379	1	35	2021	2021	NUM
ijtc-379	1	36	page	page	NOUN
ijtc-379	2	1	no	no	NOUN
ijtc-379	2	2	.	.	PUNCT
ijtc-379	3	1	313	313	NUM
ijtc-379	3	2	-	-	SYM
ijtc-379	3	3	322	322	NUM
ijtc-379	3	4	313	313	NUM
ijtc-379	3	5	|	|	ADV
ijtc-379	3	6	ilomata	ilomata	PROPN
ijtc-379	3	7	international	international	ADJ
ijtc-379	3	8	journal	journal	NOUN
ijtc-379	3	9	of	of	ADP
ijtc-379	3	10	tax	tax	PROPN
ijtc-379	3	11	&	&	CCONJ
ijtc-379	3	12	accounting	account	VERB
ijtc-379	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	3	14	analysis	analysis	NOUN
ijtc-379	3	15	of	of	ADP
ijtc-379	3	16	value	value	NOUN
ijtc-379	3	17	-	-	PUNCT
ijtc-379	3	18	added	add	VERB
ijtc-379	3	19	tax	tax	NOUN
ijtc-379	3	20	restitution	restitution	NOUN
ijtc-379	3	21	on	on	ADP
ijtc-379	3	22	exports	export	NOUN
ijtc-379	3	23	at	at	ADP
ijtc-379	3	24	pt	pt	PROPN
ijtc-379	3	25	.	.	PROPN
ijtc-379	3	26	rama	rama	PROPN
ijtc-379	3	27	global	global	PROPN
ijtc-379	3	28	in	in	ADP
ijtc-379	3	29	2019	2019	NUM
ijtc-379	3	30	alian	alian	ADJ
ijtc-379	3	31	natision1	natision1	PROPN
ijtc-379	3	32	,	,	PUNCT
ijtc-379	3	33	cindy	cindy	PROPN
ijtc-379	3	34	anggraini2	anggraini2	PROPN
ijtc-379	3	35	,	,	PUNCT
ijtc-379	3	36	novianita	novianita	PROPN
ijtc-379	3	37	rulandari3	rulandari3	PROPN
ijtc-379	3	38	,	,	PUNCT
ijtc-379	3	39	redjeki	redjeki	PROPN
ijtc-379	3	40	agoestyowati4	agoestyowati4	VERB
ijtc-379	4	1	1234institut	1234institut	NUM
ijtc-379	4	2	ilmu	ilmu	PROPN
ijtc-379	4	3	sosial	sosial	PROPN
ijtc-379	4	4	dan	dan	PROPN
ijtc-379	4	5	manajemen	manajemen	PROPN
ijtc-379	4	6	stiami	stiami	PROPN
ijtc-379	4	7	,	,	PUNCT
ijtc-379	4	8	jakarta	jakarta	PROPN
ijtc-379	4	9	,	,	PUNCT
ijtc-379	4	10	indonesia	indonesia	PROPN
ijtc-379	4	11	1correspondent	1correspondent	NUM
ijtc-379	4	12	:	:	PUNCT
ijtc-379	4	13	aliannatision07@gmail.com	aliannatision07@gmail.com	X
ijtc-379	4	14	received	receive	VERB
ijtc-379	4	15	:	:	PUNCT
ijtc-379	4	16	august	august	PROPN
ijtc-379	4	17	08	08	NUM
ijtc-379	4	18	,	,	PUNCT
ijtc-379	4	19	2021	2021	NUM
ijtc-379	4	20	accepted	accept	VERB
ijtc-379	4	21	:	:	PUNCT
ijtc-379	4	22	august	august	PROPN
ijtc-379	4	23	25	25	NUM
ijtc-379	4	24	,	,	PUNCT
ijtc-379	4	25	2021	2021	NUM
ijtc-379	4	26	published	publish	VERB
ijtc-379	4	27	:	:	PUNCT
ijtc-379	4	28	october	october	PROPN
ijtc-379	4	29	31	31	NUM
ijtc-379	4	30	,	,	PUNCT
ijtc-379	4	31	2021	2021	NUM
ijtc-379	4	32	citation	citation	NOUN
ijtc-379	4	33	:	:	PUNCT
ijtc-379	5	1	natision	natision	NOUN
ijtc-379	5	2	,	,	PUNCT
ijtc-379	5	3	a.	a.	NOUN
ijtc-379	5	4	,	,	PUNCT
ijtc-379	5	5	anggraini	anggraini	NOUN
ijtc-379	5	6	,	,	PUNCT
ijtc-379	5	7	c.	c.	NOUN
ijtc-379	5	8	,	,	PUNCT
ijtc-379	5	9	rulandari	rulandari	PROPN
ijtc-379	5	10	,	,	PUNCT
ijtc-379	5	11	n.	n.	NOUN
ijtc-379	5	12	,	,	PUNCT
ijtc-379	5	13	agoestyowati	agoestyowati	NOUN
ijtc-379	5	14	,	,	PUNCT
ijtc-379	5	15	r.(2021	r.(2021	VERB
ijtc-379	5	16	analysis	analysis	NOUN
ijtc-379	5	17	of	of	ADP
ijtc-379	5	18	valueadded	valueadded	ADJ
ijtc-379	5	19	tax	tax	NOUN
ijtc-379	5	20	restitution	restitution	NOUN
ijtc-379	5	21	on	on	ADP
ijtc-379	5	22	exports	export	NOUN
ijtc-379	5	23	at	at	ADP
ijtc-379	5	24	pt	pt	PROPN
ijtc-379	5	25	.	.	PROPN
ijtc-379	5	26	rama	rama	PROPN
ijtc-379	5	27	global	global	PROPN
ijtc-379	5	28	in	in	ADP
ijtc-379	5	29	2019	2019	NUM
ijtc-379	5	30	.	.	PUNCT
ijtc-379	6	1	ilomata	ilomata	PROPN
ijtc-379	6	2	international	international	ADJ
ijtc-379	6	3	journal	journal	PROPN
ijtc-379	6	4	of	of	ADP
ijtc-379	6	5	tax	tax	PROPN
ijtc-379	6	6	&	&	CCONJ
ijtc-379	6	7	accounting	accounting	PROPN
ijtc-379	6	8	2(4),313	2(4),313	PROPN
ijtc-379	6	9	-	-	SYM
ijtc-379	6	10	322	322	NUM
ijtc-379	6	11	.	.	PUNCT
ijtc-379	7	1	https://doi.org/10.52728/ijtc.v2i4.379	https://doi.org/10.52728/ijtc.v2i4.379	PROPN
ijtc-379	7	2	abstract	abstract	NOUN
ijtc-379	7	3	:	:	PUNCT
ijtc-379	7	4	pt	pt	PROPN
ijtc-379	7	5	rama	rama	PROPN
ijtc-379	7	6	global	global	PROPN
ijtc-379	7	7	is	be	AUX
ijtc-379	7	8	a	a	DET
ijtc-379	7	9	trading	trading	NOUN
ijtc-379	7	10	company	company	NOUN
ijtc-379	7	11	that	that	PRON
ijtc-379	7	12	carries	carry	VERB
ijtc-379	7	13	out	out	ADP
ijtc-379	7	14	preliminary	preliminary	ADJ
ijtc-379	7	15	restitution	restitution	NOUN
ijtc-379	7	16	under	under	ADP
ijtc-379	7	17	certain	certain	ADJ
ijtc-379	7	18	conditions	condition	NOUN
ijtc-379	7	19	.	.	PUNCT
ijtc-379	8	1	the	the	DET
ijtc-379	8	2	purpose	purpose	NOUN
ijtc-379	8	3	of	of	ADP
ijtc-379	8	4	this	this	DET
ijtc-379	8	5	paper	paper	NOUN
ijtc-379	8	6	is	be	AUX
ijtc-379	8	7	to	to	PART
ijtc-379	8	8	find	find	VERB
ijtc-379	8	9	out	out	ADP
ijtc-379	8	10	how	how	SCONJ
ijtc-379	8	11	the	the	DET
ijtc-379	8	12	preliminary	preliminary	ADJ
ijtc-379	8	13	restitution	restitution	NOUN
ijtc-379	8	14	with	with	ADP
ijtc-379	8	15	certain	certain	ADJ
ijtc-379	8	16	requirements	requirement	NOUN
ijtc-379	8	17	in	in	ADP
ijtc-379	8	18	the	the	DET
ijtc-379	8	19	context	context	NOUN
ijtc-379	8	20	of	of	ADP
ijtc-379	8	21	tax	tax	NOUN
ijtc-379	8	22	planning	planning	NOUN
ijtc-379	8	23	is	be	AUX
ijtc-379	8	24	carried	carry	VERB
ijtc-379	8	25	out	out	ADP
ijtc-379	8	26	by	by	ADP
ijtc-379	8	27	pt	pt	PROPN
ijtc-379	8	28	.	.	PROPN
ijtc-379	8	29	rama	rama	PROPN
ijtc-379	8	30	global	global	PROPN
ijtc-379	8	31	,	,	PUNCT
ijtc-379	8	32	how	how	SCONJ
ijtc-379	8	33	are	be	AUX
ijtc-379	8	34	the	the	DET
ijtc-379	8	35	obstacles	obstacle	NOUN
ijtc-379	8	36	faced	face	VERB
ijtc-379	8	37	in	in	ADP
ijtc-379	8	38	making	make	VERB
ijtc-379	8	39	tax	tax	NOUN
ijtc-379	8	40	refunds	refund	NOUN
ijtc-379	8	41	,	,	PUNCT
ijtc-379	8	42	and	and	CCONJ
ijtc-379	8	43	what	what	DET
ijtc-379	8	44	efforts	effort	NOUN
ijtc-379	8	45	are	be	AUX
ijtc-379	8	46	being	be	AUX
ijtc-379	8	47	made	make	VERB
ijtc-379	8	48	to	to	PART
ijtc-379	8	49	deal	deal	VERB
ijtc-379	8	50	with	with	ADP
ijtc-379	8	51	these	these	DET
ijtc-379	8	52	obstacles	obstacle	NOUN
ijtc-379	8	53	.	.	PUNCT
ijtc-379	9	1	the	the	DET
ijtc-379	9	2	method	method	NOUN
ijtc-379	9	3	used	use	VERB
ijtc-379	9	4	is	be	AUX
ijtc-379	9	5	a	a	DET
ijtc-379	9	6	qualitative	qualitative	ADJ
ijtc-379	9	7	method	method	NOUN
ijtc-379	9	8	with	with	ADP
ijtc-379	9	9	data	datum	NOUN
ijtc-379	9	10	collection	collection	NOUN
ijtc-379	9	11	techniques	technique	NOUN
ijtc-379	9	12	,	,	PUNCT
ijtc-379	9	13	namely	namely	ADV
ijtc-379	9	14	interviews	interview	NOUN
ijtc-379	9	15	,	,	PUNCT
ijtc-379	9	16	observation	observation	NOUN
ijtc-379	9	17	,	,	PUNCT
ijtc-379	9	18	documentation	documentation	NOUN
ijtc-379	9	19	,	,	PUNCT
ijtc-379	9	20	and	and	CCONJ
ijtc-379	9	21	triangulation	triangulation	NOUN
ijtc-379	9	22	.	.	PUNCT
ijtc-379	10	1	based	base	VERB
ijtc-379	10	2	on	on	ADP
ijtc-379	10	3	observations	observation	NOUN
ijtc-379	10	4	,	,	PUNCT
ijtc-379	10	5	pt	pt	PROPN
ijtc-379	10	6	rama	rama	PROPN
ijtc-379	10	7	global	global	PROPN
ijtc-379	10	8	is	be	AUX
ijtc-379	10	9	an	an	DET
ijtc-379	10	10	export	export	NOUN
ijtc-379	10	11	company	company	NOUN
ijtc-379	10	12	that	that	PRON
ijtc-379	10	13	input	input	NOUN
ijtc-379	10	14	tax	tax	NOUN
ijtc-379	10	15	is	be	AUX
ijtc-379	10	16	greater	great	ADJ
ijtc-379	10	17	than	than	ADP
ijtc-379	10	18	the	the	DET
ijtc-379	10	19	output	output	NOUN
ijtc-379	10	20	tax	tax	NOUN
ijtc-379	10	21	.	.	PUNCT
ijtc-379	11	1	pt	pt	PROPN
ijtc-379	11	2	rama	rama	PROPN
ijtc-379	11	3	global	global	PROPN
ijtc-379	11	4	chose	choose	VERB
ijtc-379	11	5	to	to	PART
ijtc-379	11	6	restitute	restitute	VERB
ijtc-379	11	7	the	the	DET
ijtc-379	11	8	tax	tax	NOUN
ijtc-379	11	9	with	with	ADP
ijtc-379	11	10	a	a	DET
ijtc-379	11	11	preliminary	preliminary	ADJ
ijtc-379	11	12	restitution	restitution	NOUN
ijtc-379	11	13	,	,	PUNCT
ijtc-379	11	14	but	but	CCONJ
ijtc-379	11	15	there	there	PRON
ijtc-379	11	16	will	will	AUX
ijtc-379	11	17	be	be	AUX
ijtc-379	11	18	some	some	DET
ijtc-379	11	19	refunds	refund	NOUN
ijtc-379	11	20	that	that	PRON
ijtc-379	11	21	can	can	AUX
ijtc-379	11	22	not	not	PART
ijtc-379	11	23	be	be	AUX
ijtc-379	11	24	withdrawn	withdraw	VERB
ijtc-379	11	25	,	,	PUNCT
ijtc-379	11	26	so	so	CCONJ
ijtc-379	11	27	pt	pt	PROPN
ijtc-379	11	28	rama	rama	PROPN
ijtc-379	11	29	global	global	PROPN
ijtc-379	11	30	confirms	confirm	VERB
ijtc-379	11	31	the	the	DET
ijtc-379	11	32	transaction	transaction	NOUN
ijtc-379	11	33	with	with	ADP
ijtc-379	11	34	the	the	DET
ijtc-379	11	35	counterparty	counterparty	NOUN
ijtc-379	11	36	.	.	PUNCT
ijtc-379	12	1	keywords	keyword	NOUN
ijtc-379	12	2	:	:	PUNCT
ijtc-379	12	3	value	value	NOUN
ijtc-379	12	4	-	-	PUNCT
ijtc-379	12	5	added	add	VERB
ijtc-379	12	6	tax	tax	NOUN
ijtc-379	12	7	,	,	PUNCT
ijtc-379	12	8	restitution	restitution	NOUN
ijtc-379	12	9	,	,	PUNCT
ijtc-379	12	10	export	export	NOUN
ijtc-379	12	11	this	this	PRON
ijtc-379	12	12	is	be	AUX
ijtc-379	12	13	an	an	DET
ijtc-379	12	14	open	open	ADJ
ijtc-379	12	15	access	access	NOUN
ijtc-379	12	16	article	article	NOUN
ijtc-379	12	17	under	under	ADP
ijtc-379	12	18	the	the	DET
ijtc-379	12	19	cc	cc	NOUN
ijtc-379	12	20	-	-	PUNCT
ijtc-379	12	21	by	by	ADP
ijtc-379	12	22	4.0	4.0	NUM
ijtc-379	12	23	license	license	NOUN
ijtc-379	12	24	.	.	PUNCT
ijtc-379	13	1	introduction	introduction	NOUN
ijtc-379	13	2	taxes	taxis	NOUN
ijtc-379	13	3	are	be	AUX
ijtc-379	13	4	things	thing	NOUN
ijtc-379	13	5	that	that	PRON
ijtc-379	13	6	are	be	AUX
ijtc-379	13	7	often	often	ADV
ijtc-379	13	8	encountered	encounter	VERB
ijtc-379	13	9	in	in	ADP
ijtc-379	13	10	everyday	everyday	ADJ
ijtc-379	13	11	life	life	NOUN
ijtc-379	13	12	,	,	PUNCT
ijtc-379	13	13	one	one	NUM
ijtc-379	13	14	of	of	ADP
ijtc-379	13	15	which	which	PRON
ijtc-379	13	16	is	be	AUX
ijtc-379	13	17	export	export	NOUN
ijtc-379	13	18	taxes	taxis	NOUN
ijtc-379	13	19	.	.	PUNCT
ijtc-379	14	1	export	export	NOUN
ijtc-379	14	2	tax	tax	NOUN
ijtc-379	14	3	is	be	AUX
ijtc-379	14	4	a	a	DET
ijtc-379	14	5	tax	tax	NOUN
ijtc-379	14	6	that	that	PRON
ijtc-379	14	7	will	will	AUX
ijtc-379	14	8	be	be	AUX
ijtc-379	14	9	imposed	impose	VERB
ijtc-379	14	10	by	by	ADP
ijtc-379	14	11	the	the	DET
ijtc-379	14	12	government	government	NOUN
ijtc-379	14	13	for	for	ADP
ijtc-379	14	14	an	an	DET
ijtc-379	14	15	export	export	NOUN
ijtc-379	14	16	activity	activity	NOUN
ijtc-379	14	17	.	.	PUNCT
ijtc-379	15	1	export	export	NOUN
ijtc-379	15	2	tax	tax	NOUN
ijtc-379	15	3	is	be	AUX
ijtc-379	15	4	also	also	ADV
ijtc-379	15	5	a	a	DET
ijtc-379	15	6	tax	tax	NOUN
ijtc-379	15	7	on	on	ADP
ijtc-379	15	8	goods	good	NOUN
ijtc-379	15	9	or	or	CCONJ
ijtc-379	15	10	services	service	NOUN
ijtc-379	15	11	payable	payable	ADJ
ijtc-379	15	12	when	when	SCONJ
ijtc-379	15	13	an	an	DET
ijtc-379	15	14	item	item	NOUN
ijtc-379	15	15	leaves	leave	VERB
ijtc-379	15	16	the	the	DET
ijtc-379	15	17	exporting	export	VERB
ijtc-379	15	18	country	country	NOUN
ijtc-379	15	19	or	or	CCONJ
ijtc-379	15	20	when	when	SCONJ
ijtc-379	15	21	the	the	DET
ijtc-379	15	22	service	service	NOUN
ijtc-379	15	23	is	be	AUX
ijtc-379	15	24	rendered	render	VERB
ijtc-379	15	25	to	to	ADP
ijtc-379	15	26	a	a	DET
ijtc-379	15	27	foreign	foreign	ADJ
ijtc-379	15	28	national	national	ADJ
ijtc-379	15	29	.	.	PUNCT
ijtc-379	16	1	export	export	NOUN
ijtc-379	16	2	taxes	taxis	NOUN
ijtc-379	16	3	consist	consist	VERB
ijtc-379	16	4	of	of	ADP
ijtc-379	16	5	export	export	NOUN
ijtc-379	16	6	duties	duty	NOUN
ijtc-379	16	7	,	,	PUNCT
ijtc-379	16	8	export	export	NOUN
ijtc-379	16	9	benefits	benefit	NOUN
ijtc-379	16	10	and	and	CCONJ
ijtc-379	16	11	exchange	exchange	NOUN
ijtc-379	16	12	rate	rate	NOUN
ijtc-379	16	13	taxes	taxis	NOUN
ijtc-379	16	14	.	.	PUNCT
ijtc-379	17	1	the	the	DET
ijtc-379	17	2	export	export	NOUN
ijtc-379	17	3	tax	tax	NOUN
ijtc-379	17	4	policy	policy	NOUN
ijtc-379	17	5	of	of	ADP
ijtc-379	17	6	each	each	DET
ijtc-379	17	7	country	country	NOUN
ijtc-379	17	8	varies	vary	VERB
ijtc-379	17	9	depending	depend	VERB
ijtc-379	17	10	on	on	ADP
ijtc-379	17	11	which	which	PRON
ijtc-379	17	12	tax	tax	NOUN
ijtc-379	17	13	system	system	NOUN
ijtc-379	17	14	is	be	AUX
ijtc-379	17	15	adopted	adopt	VERB
ijtc-379	17	16	by	by	ADP
ijtc-379	17	17	that	that	DET
ijtc-379	17	18	country	country	NOUN
ijtc-379	17	19	.	.	PUNCT
ijtc-379	18	1	(	(	PUNCT
ijtc-379	18	2	solleder	solleder	NOUN
ijtc-379	18	3	,	,	PUNCT
ijtc-379	18	4	2020	2020	NUM
ijtc-379	18	5	;	;	PUNCT
ijtc-379	18	6	zhang	zhang	PROPN
ijtc-379	18	7	et	et	PROPN
ijtc-379	18	8	al	al	PROPN
ijtc-379	18	9	.	.	PROPN
ijtc-379	18	10	,	,	PUNCT
ijtc-379	18	11	2021	2021	NUM
ijtc-379	18	12	)	)	PUNCT
ijtc-379	18	13	export	export	NOUN
ijtc-379	18	14	taxes	taxis	NOUN
ijtc-379	18	15	are	be	AUX
ijtc-379	18	16	generally	generally	ADV
ijtc-379	18	17	levied	levy	VERB
ijtc-379	18	18	by	by	ADP
ijtc-379	18	19	countries	country	NOUN
ijtc-379	18	20	producing	produce	VERB
ijtc-379	18	21	raw	raw	ADJ
ijtc-379	18	22	materials	material	NOUN
ijtc-379	18	23	.	.	PUNCT
ijtc-379	19	1	differential	differential	ADJ
ijtc-379	19	2	exchange	exchange	NOUN
ijtc-379	19	3	rates	rate	NOUN
ijtc-379	19	4	are	be	AUX
ijtc-379	19	5	often	often	ADV
ijtc-379	19	6	used	use	VERB
ijtc-379	19	7	to	to	PART
ijtc-379	19	8	increase	increase	VERB
ijtc-379	19	9	tax	tax	NOUN
ijtc-379	19	10	revenues	revenue	NOUN
ijtc-379	19	11	from	from	ADP
ijtc-379	19	12	the	the	DET
ijtc-379	19	13	export	export	NOUN
ijtc-379	19	14	sector	sector	NOUN
ijtc-379	19	15	of	of	ADP
ijtc-379	19	16	raw	raw	ADJ
ijtc-379	19	17	materials	material	NOUN
ijtc-379	19	18	,	,	PUNCT
ijtc-379	19	19	such	such	ADJ
ijtc-379	19	20	as	as	ADP
ijtc-379	19	21	crude	crude	ADJ
ijtc-379	19	22	oil	oil	NOUN
ijtc-379	19	23	,	,	PUNCT
ijtc-379	19	24	palm	palm	NOUN
ijtc-379	19	25	oil	oil	NOUN
ijtc-379	19	26	,	,	PUNCT
ijtc-379	19	27	rubber	rubber	NOUN
ijtc-379	19	28	,	,	PUNCT
ijtc-379	19	29	and	and	CCONJ
ijtc-379	19	30	various	various	ADJ
ijtc-379	19	31	mining	mining	NOUN
ijtc-379	19	32	products	product	NOUN
ijtc-379	19	33	.	.	PUNCT
ijtc-379	20	1	export	export	NOUN
ijtc-379	20	2	taxes	taxis	NOUN
ijtc-379	20	3	are	be	AUX
ijtc-379	20	4	also	also	ADV
ijtc-379	20	5	influenced	influence	VERB
ijtc-379	20	6	by	by	ADP
ijtc-379	20	7	international	international	ADJ
ijtc-379	20	8	cartels	cartel	NOUN
ijtc-379	20	9	which	which	PRON
ijtc-379	20	10	have	have	AUX
ijtc-379	20	11	determined	determine	VERB
ijtc-379	20	12	several	several	ADJ
ijtc-379	20	13	categories	category	NOUN
ijtc-379	20	14	of	of	ADP
ijtc-379	20	15	export	export	NOUN
ijtc-379	20	16	taxes	taxis	NOUN
ijtc-379	20	17	.	.	PUNCT
ijtc-379	21	1	(	(	PUNCT
ijtc-379	21	2	rehm	rehm	PROPN
ijtc-379	21	3	et	et	PROPN
ijtc-379	21	4	al	al	PROPN
ijtc-379	21	5	.	.	PROPN
ijtc-379	21	6	,	,	PUNCT
ijtc-379	21	7	2021	2021	NUM
ijtc-379	21	8	;	;	PUNCT
ijtc-379	21	9	tran	tran	PROPN
ijtc-379	21	10	&	&	CCONJ
ijtc-379	21	11	wende	wende	PROPN
ijtc-379	21	12	,	,	PUNCT
ijtc-379	21	13	2021	2021	NUM
ijtc-379	21	14	)	)	PUNCT
ijtc-379	21	15	export	export	NOUN
ijtc-379	21	16	taxes	taxis	NOUN
ijtc-379	21	17	are	be	AUX
ijtc-379	21	18	an	an	DET
ijtc-379	21	19	effective	effective	ADJ
ijtc-379	21	20	protection	protection	NOUN
ijtc-379	21	21	measure	measure	NOUN
ijtc-379	21	22	for	for	ADP
ijtc-379	21	23	domestic	domestic	ADJ
ijtc-379	21	24	industries	industry	NOUN
ijtc-379	21	25	.	.	PUNCT
ijtc-379	22	1	the	the	DET
ijtc-379	22	2	governments	government	NOUN
ijtc-379	22	3	of	of	ADP
ijtc-379	22	4	norway	norway	PROPN
ijtc-379	22	5	and	and	CCONJ
ijtc-379	22	6	sweden	sweden	PROPN
ijtc-379	22	7	impose	impose	VERB
ijtc-379	22	8	taxes	taxis	NOUN
ijtc-379	22	9	on	on	ADP
ijtc-379	22	10	the	the	DET
ijtc-379	22	11	export	export	NOUN
ijtc-379	22	12	of	of	ADP
ijtc-379	22	13	forest	forest	NOUN
ijtc-379	22	14	products	product	NOUN
ijtc-379	22	15	in	in	ADP
ijtc-379	22	16	order	order	NOUN
ijtc-379	22	17	to	to	PART
ijtc-379	22	18	protect	protect	VERB
ijtc-379	22	19	the	the	DET
ijtc-379	22	20	domestic	domestic	ADJ
ijtc-379	22	21	milling	milling	NOUN
ijtc-379	22	22	,	,	PUNCT
ijtc-379	22	23	woodworking	woodworking	NOUN
ijtc-379	22	24	and	and	CCONJ
ijtc-379	22	25	paper	paper	NOUN
ijtc-379	22	26	-	-	PUNCT
ijtc-379	22	27	making	make	VERB
ijtc-379	22	28	industries	industry	NOUN
ijtc-379	22	29	.	.	PUNCT
ijtc-379	23	1	meanwhile	meanwhile	ADV
ijtc-379	23	2	an	an	DET
ijtc-379	23	3	export	export	NOUN
ijtc-379	23	4	tax	tax	NOUN
ijtc-379	23	5	is	be	AUX
ijtc-379	23	6	imposed	impose	VERB
ijtc-379	23	7	by	by	ADP
ijtc-379	23	8	the	the	DET
ijtc-379	23	9	government	government	NOUN
ijtc-379	23	10	of	of	ADP
ijtc-379	23	11	india	india	PROPN
ijtc-379	23	12	on	on	ADP
ijtc-379	23	13	untanned	untanned	ADJ
ijtc-379	23	14	leather	leather	NOUN
ijtc-379	23	15	to	to	PART
ijtc-379	23	16	encourage	encourage	VERB
ijtc-379	23	17	the	the	DET
ijtc-379	23	18	tannery	tannery	NOUN
ijtc-379	23	19	industry	industry	NOUN
ijtc-379	23	20	in	in	ADP
ijtc-379	23	21	india	india	PROPN
ijtc-379	23	22	.	.	PUNCT
ijtc-379	24	1	however	however	ADV
ijtc-379	24	2	,	,	PUNCT
ijtc-379	24	3	in	in	ADP
ijtc-379	24	4	some	some	DET
ijtc-379	24	5	countries	country	NOUN
ijtc-379	24	6	,	,	PUNCT
ijtc-379	24	7	the	the	DET
ijtc-379	24	8	export	export	NOUN
ijtc-379	24	9	tax	tax	NOUN
ijtc-379	24	10	imposed	impose	VERB
ijtc-379	24	11	is	be	AUX
ijtc-379	24	12	designed	design	VERB
ijtc-379	24	13	to	to	PART
ijtc-379	24	14	protect	protect	VERB
ijtc-379	24	15	the	the	DET
ijtc-379	24	16	industry	industry	NOUN
ijtc-379	24	17	of	of	ADP
ijtc-379	24	18	the	the	DET
ijtc-379	24	19	importing	import	VERB
ijtc-379	24	20	country	country	NOUN
ijtc-379	24	21	and	and	CCONJ
ijtc-379	24	22	not	not	PART
ijtc-379	24	23	the	the	DET
ijtc-379	24	24	exporting	export	VERB
ijtc-379	24	25	country	country	NOUN
ijtc-379	24	26	.	.	PUNCT
ijtc-379	25	1	(	(	PUNCT
ijtc-379	25	2	federici	federici	NOUN
ijtc-379	25	3	et	et	PROPN
ijtc-379	25	4	al	al	PROPN
ijtc-379	25	5	.	.	PROPN
ijtc-379	25	6	,	,	PUNCT
ijtc-379	25	7	2020	2020	NUM
ijtc-379	25	8	)	)	PUNCT
ijtc-379	25	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	25	10	mailto:aliannatision07@gmail.com	mailto:aliannatision07@gmail.com	PROPN
ijtc-379	25	11	https://doi.org/10.52728/ijtc.v2i4.379	https://doi.org/10.52728/ijtc.v2i4.379	NOUN
ijtc-379	25	12	analysis	analysis	NOUN
ijtc-379	25	13	of	of	ADP
ijtc-379	25	14	value	value	NOUN
ijtc-379	25	15	-	-	PUNCT
ijtc-379	25	16	added	add	VERB
ijtc-379	25	17	tax	tax	NOUN
ijtc-379	25	18	restitution	restitution	NOUN
ijtc-379	25	19	on	on	ADP
ijtc-379	25	20	exports	export	NOUN
ijtc-379	25	21	at	at	ADP
ijtc-379	25	22	pt	pt	PROPN
ijtc-379	25	23	.	.	PROPN
ijtc-379	25	24	rama	rama	PROPN
ijtc-379	25	25	global	global	PROPN
ijtc-379	25	26	in	in	ADP
ijtc-379	25	27	2019	2019	NUM
ijtc-379	25	28	natision	natision	NOUN
ijtc-379	25	29	,	,	PUNCT
ijtc-379	25	30	anggraini	anggraini	NOUN
ijtc-379	25	31	,	,	PUNCT
ijtc-379	25	32	rulandari	rulandari	NOUN
ijtc-379	25	33	,	,	PUNCT
ijtc-379	25	34	agoestyowati	agoestyowati	NOUN
ijtc-379	25	35	314	314	NUM
ijtc-379	25	36	|	|	ADV
ijtc-379	25	37	ilomata	ilomata	PROPN
ijtc-379	25	38	international	international	ADJ
ijtc-379	25	39	journal	journal	NOUN
ijtc-379	25	40	of	of	ADP
ijtc-379	25	41	tax	tax	PROPN
ijtc-379	25	42	&	&	CCONJ
ijtc-379	25	43	accounting	accounting	PROPN
ijtc-379	25	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	25	45	in	in	ADP
ijtc-379	25	46	indonesia	indonesia	PROPN
ijtc-379	25	47	,	,	PUNCT
ijtc-379	25	48	where	where	SCONJ
ijtc-379	25	49	the	the	DET
ijtc-379	25	50	export	export	NOUN
ijtc-379	25	51	activities	activity	NOUN
ijtc-379	25	52	can	can	AUX
ijtc-379	25	53	be	be	AUX
ijtc-379	25	54	in	in	ADP
ijtc-379	25	55	the	the	DET
ijtc-379	25	56	form	form	NOUN
ijtc-379	25	57	of	of	ADP
ijtc-379	25	58	exporting	export	VERB
ijtc-379	25	59	taxable	taxable	ADJ
ijtc-379	25	60	goods	good	NOUN
ijtc-379	25	61	or	or	CCONJ
ijtc-379	25	62	bkp	bkp	NOUN
ijtc-379	25	63	and	and	CCONJ
ijtc-379	25	64	taxable	taxable	ADJ
ijtc-379	25	65	services	service	NOUN
ijtc-379	25	66	or	or	CCONJ
ijtc-379	25	67	jkp	jkp	NOUN
ijtc-379	25	68	.	.	PUNCT
ijtc-379	26	1	in	in	ADP
ijtc-379	26	2	general	general	ADJ
ijtc-379	26	3	,	,	PUNCT
ijtc-379	26	4	the	the	DET
ijtc-379	26	5	export	export	NOUN
ijtc-379	26	6	tax	tax	NOUN
ijtc-379	26	7	is	be	AUX
ijtc-379	26	8	often	often	ADV
ijtc-379	26	9	imposed	impose	VERB
ijtc-379	26	10	on	on	ADP
ijtc-379	26	11	export	export	NOUN
ijtc-379	26	12	activities	activity	NOUN
ijtc-379	26	13	related	relate	VERB
ijtc-379	26	14	to	to	ADP
ijtc-379	26	15	taxable	taxable	ADJ
ijtc-379	26	16	services	service	NOUN
ijtc-379	26	17	.	.	PUNCT
ijtc-379	27	1	even	even	ADV
ijtc-379	27	2	so	so	ADV
ijtc-379	27	3	,	,	PUNCT
ijtc-379	27	4	there	there	PRON
ijtc-379	27	5	are	be	VERB
ijtc-379	27	6	still	still	ADV
ijtc-379	27	7	some	some	DET
ijtc-379	27	8	categories	category	NOUN
ijtc-379	27	9	of	of	ADP
ijtc-379	27	10	taxable	taxable	ADJ
ijtc-379	27	11	goods	good	NOUN
ijtc-379	27	12	that	that	PRON
ijtc-379	27	13	can	can	AUX
ijtc-379	27	14	also	also	ADV
ijtc-379	27	15	be	be	AUX
ijtc-379	27	16	subject	subject	ADJ
ijtc-379	27	17	to	to	ADP
ijtc-379	27	18	export	export	NOUN
ijtc-379	27	19	tax	tax	NOUN
ijtc-379	27	20	.	.	PUNCT
ijtc-379	28	1	an	an	DET
ijtc-379	28	2	entrepreneur	entrepreneur	NOUN
ijtc-379	28	3	who	who	PRON
ijtc-379	28	4	becomes	become	VERB
ijtc-379	28	5	a	a	DET
ijtc-379	28	6	taxpayer	taxpayer	NOUN
ijtc-379	28	7	,	,	PUNCT
ijtc-379	28	8	of	of	ADP
ijtc-379	28	9	course	course	NOUN
ijtc-379	28	10	,	,	PUNCT
ijtc-379	28	11	has	have	VERB
ijtc-379	28	12	tax	tax	NOUN
ijtc-379	28	13	obligations	obligation	NOUN
ijtc-379	28	14	including	include	VERB
ijtc-379	28	15	export	export	NOUN
ijtc-379	28	16	taxes	taxis	NOUN
ijtc-379	28	17	.	.	PUNCT
ijtc-379	29	1	(	(	PUNCT
ijtc-379	29	2	rokhmawati	rokhmawati	PROPN
ijtc-379	29	3	,	,	PUNCT
ijtc-379	29	4	2021	2021	NUM
ijtc-379	29	5	)	)	PUNCT
ijtc-379	29	6	the	the	DET
ijtc-379	29	7	tax	tax	NOUN
ijtc-379	29	8	collection	collection	NOUN
ijtc-379	29	9	system	system	NOUN
ijtc-379	29	10	that	that	PRON
ijtc-379	29	11	inspirits	inspirit	VERB
ijtc-379	29	12	the	the	DET
ijtc-379	29	13	indonesian	indonesian	ADJ
ijtc-379	29	14	taxation	taxation	NOUN
ijtc-379	29	15	law	law	NOUN
ijtc-379	29	16	is	be	AUX
ijtc-379	29	17	a	a	DET
ijtc-379	29	18	self	self	NOUN
ijtc-379	29	19	-	-	PUNCT
ijtc-379	29	20	assessment	assessment	NOUN
ijtc-379	29	21	system	system	NOUN
ijtc-379	29	22	,	,	PUNCT
ijtc-379	29	23	where	where	SCONJ
ijtc-379	29	24	taxpayers	taxpayer	NOUN
ijtc-379	29	25	are	be	AUX
ijtc-379	29	26	trusted	trust	VERB
ijtc-379	29	27	to	to	PART
ijtc-379	29	28	have	have	VERB
ijtc-379	29	29	an	an	DET
ijtc-379	29	30	active	active	ADJ
ijtc-379	29	31	role	role	NOUN
ijtc-379	29	32	in	in	ADP
ijtc-379	29	33	fulfilling	fulfil	VERB
ijtc-379	29	34	their	their	PRON
ijtc-379	29	35	tax	tax	NOUN
ijtc-379	29	36	obligations	obligation	NOUN
ijtc-379	29	37	,	,	PUNCT
ijtc-379	29	38	namely	namely	ADV
ijtc-379	29	39	calculating	calculate	VERB
ijtc-379	29	40	,	,	PUNCT
ijtc-379	29	41	depositing	depositing	NOUN
ijtc-379	29	42	,	,	PUNCT
ijtc-379	29	43	and	and	CCONJ
ijtc-379	29	44	reporting	report	VERB
ijtc-379	29	45	taxes	taxis	NOUN
ijtc-379	29	46	owed	owe	VERB
ijtc-379	29	47	.	.	PUNCT
ijtc-379	30	1	concerning	concern	VERB
ijtc-379	30	2	the	the	DET
ijtc-379	30	3	self	self	NOUN
ijtc-379	30	4	-	-	PUNCT
ijtc-379	30	5	assessment	assessment	NOUN
ijtc-379	30	6	system	system	NOUN
ijtc-379	30	7	,	,	PUNCT
ijtc-379	30	8	the	the	DET
ijtc-379	30	9	taxation	taxation	NOUN
ijtc-379	30	10	law	law	NOUN
ijtc-379	30	11	gives	give	VERB
ijtc-379	30	12	several	several	ADJ
ijtc-379	30	13	rights	right	NOUN
ijtc-379	30	14	to	to	ADP
ijtc-379	30	15	the	the	DET
ijtc-379	30	16	taxable	taxable	ADJ
ijtc-379	30	17	entrepreneur	entrepreneur	NOUN
ijtc-379	30	18	(	(	PUNCT
ijtc-379	30	19	pkp	pkp	PROPN
ijtc-379	30	20	)	)	PUNCT
ijtc-379	30	21	in	in	ADP
ijtc-379	30	22	carrying	carry	VERB
ijtc-379	30	23	out	out	ADP
ijtc-379	30	24	and	and	CCONJ
ijtc-379	30	25	fulfilling	fulfil	VERB
ijtc-379	30	26	their	their	PRON
ijtc-379	30	27	tax	tax	NOUN
ijtc-379	30	28	obligations	obligation	NOUN
ijtc-379	30	29	which	which	PRON
ijtc-379	30	30	can	can	AUX
ijtc-379	30	31	be	be	AUX
ijtc-379	30	32	broadly	broadly	ADV
ijtc-379	30	33	grouped	group	VERB
ijtc-379	30	34	into	into	ADP
ijtc-379	30	35	four	four	NUM
ijtc-379	30	36	main	main	ADJ
ijtc-379	30	37	rights	right	NOUN
ijtc-379	30	38	,	,	PUNCT
ijtc-379	30	39	namely	namely	ADV
ijtc-379	30	40	:	:	PUNCT
ijtc-379	30	41	first	first	ADV
ijtc-379	30	42	,	,	PUNCT
ijtc-379	30	43	the	the	DET
ijtc-379	30	44	right	right	NOUN
ijtc-379	30	45	to	to	PART
ijtc-379	30	46	receive	receive	VERB
ijtc-379	30	47	npwp	npwp	NOUN
ijtc-379	30	48	(	(	PUNCT
ijtc-379	30	49	taxpayer	taxpayer	NOUN
ijtc-379	30	50	registration	registration	NOUN
ijtc-379	30	51	number	number	NOUN
ijtc-379	30	52	)	)	PUNCT
ijtc-379	30	53	;	;	PUNCT
ijtc-379	30	54	second	second	X
ijtc-379	30	55	,	,	PUNCT
ijtc-379	30	56	the	the	DET
ijtc-379	30	57	right	right	NOUN
ijtc-379	30	58	to	to	PART
ijtc-379	30	59	make	make	VERB
ijtc-379	30	60	compensation	compensation	NOUN
ijtc-379	30	61	or	or	CCONJ
ijtc-379	30	62	restitution	restitution	NOUN
ijtc-379	30	63	;	;	PUNCT
ijtc-379	30	64	third	third	ADV
ijtc-379	30	65	,	,	PUNCT
ijtc-379	30	66	the	the	DET
ijtc-379	30	67	right	right	NOUN
ijtc-379	30	68	to	to	PART
ijtc-379	30	69	object	object	VERB
ijtc-379	30	70	and	and	CCONJ
ijtc-379	30	71	appeal	appeal	VERB
ijtc-379	30	72	;	;	PUNCT
ijtc-379	30	73	and	and	CCONJ
ijtc-379	30	74	fourth	fourth	X
ijtc-379	30	75	,	,	PUNCT
ijtc-379	30	76	the	the	DET
ijtc-379	30	77	right	right	NOUN
ijtc-379	30	78	to	to	PART
ijtc-379	30	79	correct	correct	VERB
ijtc-379	30	80	and	and	CCONJ
ijtc-379	30	81	extend	extend	VERB
ijtc-379	30	82	the	the	DET
ijtc-379	30	83	deadline	deadline	NOUN
ijtc-379	30	84	for	for	ADP
ijtc-379	30	85	submitting	submit	VERB
ijtc-379	30	86	a	a	DET
ijtc-379	30	87	tax	tax	NOUN
ijtc-379	30	88	return	return	NOUN
ijtc-379	30	89	(	(	PUNCT
ijtc-379	30	90	spt	spt	PROPN
ijtc-379	30	91	)	)	PUNCT
ijtc-379	30	92	.	.	PUNCT
ijtc-379	31	1	(	(	PUNCT
ijtc-379	31	2	amir	amir	X
ijtc-379	31	3	et	et	PROPN
ijtc-379	31	4	al	al	PROPN
ijtc-379	31	5	.	.	PROPN
ijtc-379	31	6	,	,	PUNCT
ijtc-379	31	7	2013	2013	NUM
ijtc-379	31	8	)	)	PUNCT
ijtc-379	31	9	taxpayers	taxpayer	NOUN
ijtc-379	31	10	(	(	PUNCT
ijtc-379	31	11	wp	wp	X
ijtc-379	31	12	)	)	PUNCT
ijtc-379	31	13	who	who	PRON
ijtc-379	31	14	are	be	AUX
ijtc-379	31	15	taxable	taxable	ADJ
ijtc-379	31	16	entrepreneurs	entrepreneur	NOUN
ijtc-379	31	17	(	(	PUNCT
ijtc-379	31	18	pkp	pkp	PROPN
ijtc-379	31	19	)	)	PUNCT
ijtc-379	31	20	who	who	PRON
ijtc-379	31	21	have	have	VERB
ijtc-379	31	22	insufficient	insufficient	ADJ
ijtc-379	31	23	payment	payment	NOUN
ijtc-379	31	24	of	of	ADP
ijtc-379	31	25	valueadded	valueadded	ADJ
ijtc-379	31	26	tax	tax	NOUN
ijtc-379	31	27	(	(	PUNCT
ijtc-379	31	28	vat	vat	NOUN
ijtc-379	31	29	)	)	PUNCT
ijtc-379	31	30	are	be	AUX
ijtc-379	31	31	required	require	VERB
ijtc-379	31	32	to	to	PART
ijtc-379	31	33	pay	pay	VERB
ijtc-379	31	34	off	off	ADP
ijtc-379	31	35	the	the	DET
ijtc-379	31	36	unpaid	unpaid	ADJ
ijtc-379	31	37	tax	tax	NOUN
ijtc-379	31	38	,	,	PUNCT
ijtc-379	31	39	while	while	SCONJ
ijtc-379	31	40	taxable	taxable	ADJ
ijtc-379	31	41	entrepreneurs	entrepreneur	NOUN
ijtc-379	31	42	(	(	PUNCT
ijtc-379	31	43	pkp	pkp	PROPN
ijtc-379	31	44	)	)	PUNCT
ijtc-379	31	45	who	who	PRON
ijtc-379	31	46	have	have	VERB
ijtc-379	31	47	tax	tax	NOUN
ijtc-379	31	48	overpayments	overpayment	NOUN
ijtc-379	31	49	can	can	AUX
ijtc-379	31	50	compensate	compensate	VERB
ijtc-379	31	51	for	for	ADP
ijtc-379	31	52	the	the	DET
ijtc-379	31	53	overpayment	overpayment	NOUN
ijtc-379	31	54	to	to	ADP
ijtc-379	31	55	the	the	DET
ijtc-379	31	56	next	next	ADJ
ijtc-379	31	57	tax	tax	NOUN
ijtc-379	31	58	period	period	NOUN
ijtc-379	31	59	or	or	CCONJ
ijtc-379	31	60	apply	apply	VERB
ijtc-379	31	61	for	for	ADP
ijtc-379	31	62	the	the	DET
ijtc-379	31	63	excess	excess	NOUN
ijtc-379	31	64	of	of	ADP
ijtc-379	31	65	taxes	taxis	NOUN
ijtc-379	31	66	or	or	CCONJ
ijtc-379	31	67	restitution	restitution	NOUN
ijtc-379	31	68	payment	payment	NOUN
ijtc-379	31	69	.	.	PUNCT
ijtc-379	32	1	(	(	PUNCT
ijtc-379	32	2	rahwani	rahwani	PROPN
ijtc-379	32	3	et	et	PROPN
ijtc-379	32	4	al	al	PROPN
ijtc-379	32	5	.	.	PROPN
ijtc-379	32	6	,	,	PUNCT
ijtc-379	32	7	2019	2019	NUM
ijtc-379	32	8	)	)	PUNCT
ijtc-379	32	9	the	the	DET
ijtc-379	32	10	proposal	proposal	NOUN
ijtc-379	32	11	for	for	ADP
ijtc-379	32	12	restitution	restitution	NOUN
ijtc-379	32	13	of	of	ADP
ijtc-379	32	14	value	value	NOUN
ijtc-379	32	15	added	add	VERB
ijtc-379	32	16	tax	tax	NOUN
ijtc-379	32	17	can	can	AUX
ijtc-379	32	18	be	be	AUX
ijtc-379	32	19	made	make	VERB
ijtc-379	32	20	during	during	ADP
ijtc-379	32	21	each	each	DET
ijtc-379	32	22	tax	tax	NOUN
ijtc-379	32	23	period	period	NOUN
ijtc-379	32	24	,	,	PUNCT
ijtc-379	32	25	but	but	CCONJ
ijtc-379	32	26	only	only	ADV
ijtc-379	32	27	the	the	DET
ijtc-379	32	28	taxable	taxable	ADJ
ijtc-379	32	29	entrepreneur	entrepreneur	NOUN
ijtc-379	32	30	can	can	AUX
ijtc-379	32	31	export	export	VERB
ijtc-379	32	32	the	the	DET
ijtc-379	32	33	tangible	tangible	ADJ
ijtc-379	32	34	taxable	taxable	ADJ
ijtc-379	32	35	goods	good	NOUN
ijtc-379	32	36	,	,	PUNCT
ijtc-379	32	37	submit	submit	VERB
ijtc-379	32	38	the	the	DET
ijtc-379	32	39	taxable	taxable	ADJ
ijtc-379	32	40	goods	good	NOUN
ijtc-379	32	41	or	or	CCONJ
ijtc-379	32	42	taxable	taxable	ADJ
ijtc-379	32	43	services	service	NOUN
ijtc-379	32	44	to	to	ADP
ijtc-379	32	45	the	the	DET
ijtc-379	32	46	vat	vat	NOUN
ijtc-379	32	47	(	(	PUNCT
ijtc-379	32	48	value	value	NOUN
ijtc-379	32	49	added	add	VERB
ijtc-379	32	50	tax	tax	NOUN
ijtc-379	32	51	)	)	PUNCT
ijtc-379	32	52	collector	collector	NOUN
ijtc-379	32	53	,	,	PUNCT
ijtc-379	32	54	submit	submit	VERB
ijtc-379	32	55	taxable	taxable	ADJ
ijtc-379	32	56	goods	good	NOUN
ijtc-379	32	57	or	or	CCONJ
ijtc-379	32	58	taxable	taxable	ADJ
ijtc-379	32	59	services	service	NOUN
ijtc-379	32	60	that	that	PRON
ijtc-379	32	61	are	be	AUX
ijtc-379	32	62	not	not	PART
ijtc-379	32	63	collected	collect	VERB
ijtc-379	32	64	vat	vat	NOUN
ijtc-379	32	65	(	(	PUNCT
ijtc-379	32	66	value	value	NOUN
ijtc-379	32	67	added	add	VERB
ijtc-379	32	68	tax	tax	NOUN
ijtc-379	32	69	)	)	PUNCT
ijtc-379	32	70	,	,	PUNCT
ijtc-379	32	71	exports	export	NOUN
ijtc-379	32	72	of	of	ADP
ijtc-379	32	73	intangible	intangible	ADJ
ijtc-379	32	74	taxable	taxable	ADJ
ijtc-379	32	75	goods	good	NOUN
ijtc-379	32	76	,	,	PUNCT
ijtc-379	32	77	exports	export	NOUN
ijtc-379	32	78	of	of	ADP
ijtc-379	32	79	taxable	taxable	ADJ
ijtc-379	32	80	services	service	NOUN
ijtc-379	32	81	or	or	CCONJ
ijtc-379	32	82	are	be	AUX
ijtc-379	32	83	still	still	ADV
ijtc-379	32	84	in	in	ADP
ijtc-379	32	85	the	the	DET
ijtc-379	32	86	non	non	ADJ
ijtc-379	32	87	-	-	ADJ
ijtc-379	32	88	production	production	ADJ
ijtc-379	32	89	stage	stage	NOUN
ijtc-379	32	90	,	,	PUNCT
ijtc-379	32	91	other	other	ADJ
ijtc-379	32	92	than	than	ADP
ijtc-379	32	93	taxable	taxable	ADJ
ijtc-379	32	94	entrepreneurs	entrepreneur	NOUN
ijtc-379	32	95	can	can	AUX
ijtc-379	32	96	only	only	ADV
ijtc-379	32	97	make	make	VERB
ijtc-379	32	98	restitution	restitution	NOUN
ijtc-379	32	99	at	at	ADP
ijtc-379	32	100	the	the	DET
ijtc-379	32	101	end	end	NOUN
ijtc-379	32	102	of	of	ADP
ijtc-379	32	103	the	the	DET
ijtc-379	32	104	financial	financial	ADJ
ijtc-379	32	105	year	year	NOUN
ijtc-379	32	106	.	.	PUNCT
ijtc-379	33	1	(	(	PUNCT
ijtc-379	33	2	hajawiyah	hajawiyah	NOUN
ijtc-379	33	3	et	et	PROPN
ijtc-379	33	4	al	al	PROPN
ijtc-379	33	5	.	.	PROPN
ijtc-379	33	6	,	,	PUNCT
ijtc-379	33	7	2021	2021	NUM
ijtc-379	33	8	)	)	PUNCT
ijtc-379	33	9	pt	pt	PROPN
ijtc-379	33	10	rama	rama	PROPN
ijtc-379	33	11	global	global	PROPN
ijtc-379	33	12	is	be	AUX
ijtc-379	33	13	one	one	NUM
ijtc-379	33	14	of	of	ADP
ijtc-379	33	15	the	the	DET
ijtc-379	33	16	companies	company	NOUN
ijtc-379	33	17	that	that	PRON
ijtc-379	33	18	always	always	ADV
ijtc-379	33	19	apply	apply	VERB
ijtc-379	33	20	for	for	ADP
ijtc-379	33	21	vat	vat	NOUN
ijtc-379	33	22	restitution	restitution	NOUN
ijtc-379	33	23	because	because	SCONJ
ijtc-379	33	24	their	their	PRON
ijtc-379	33	25	business	business	NOUN
ijtc-379	33	26	activities	activity	NOUN
ijtc-379	33	27	are	be	AUX
ijtc-379	33	28	exports	export	NOUN
ijtc-379	33	29	.	.	PUNCT
ijtc-379	34	1	pt	pt	PROPN
ijtc-379	34	2	rama	rama	PROPN
ijtc-379	34	3	global	global	PROPN
ijtc-379	34	4	is	be	AUX
ijtc-379	34	5	a	a	DET
ijtc-379	34	6	company	company	NOUN
ijtc-379	34	7	that	that	PRON
ijtc-379	34	8	has	have	VERB
ijtc-379	34	9	a	a	DET
ijtc-379	34	10	high	high	ADJ
ijtc-379	34	11	level	level	NOUN
ijtc-379	34	12	of	of	ADP
ijtc-379	34	13	competitiveness	competitiveness	NOUN
ijtc-379	34	14	because	because	SCONJ
ijtc-379	34	15	it	it	PRON
ijtc-379	34	16	has	have	VERB
ijtc-379	34	17	an	an	DET
ijtc-379	34	18	extensive	extensive	ADJ
ijtc-379	34	19	business	business	NOUN
ijtc-379	34	20	network	network	NOUN
ijtc-379	34	21	in	in	ADP
ijtc-379	34	22	both	both	CCONJ
ijtc-379	34	23	local	local	ADJ
ijtc-379	34	24	and	and	CCONJ
ijtc-379	34	25	international	international	ADJ
ijtc-379	34	26	areas	area	NOUN
ijtc-379	34	27	.	.	PUNCT
ijtc-379	35	1	pt	pt	PROPN
ijtc-379	35	2	rama	rama	PROPN
ijtc-379	35	3	global	global	PROPN
ijtc-379	35	4	's	's	PART
ijtc-379	35	5	high	high	ADJ
ijtc-379	35	6	competitiveness	competitiveness	NOUN
ijtc-379	35	7	can	can	AUX
ijtc-379	35	8	be	be	AUX
ijtc-379	35	9	seen	see	VERB
ijtc-379	35	10	from	from	ADP
ijtc-379	35	11	its	its	PRON
ijtc-379	35	12	export	export	NOUN
ijtc-379	35	13	activities	activity	NOUN
ijtc-379	35	14	which	which	PRON
ijtc-379	35	15	have	have	AUX
ijtc-379	35	16	covered	cover	VERB
ijtc-379	35	17	the	the	DET
ijtc-379	35	18	international	international	ADJ
ijtc-379	35	19	region	region	NOUN
ijtc-379	35	20	.	.	PUNCT
ijtc-379	36	1	pt	pt	PROPN
ijtc-379	36	2	rama	rama	PROPN
ijtc-379	36	3	global	global	PROPN
ijtc-379	36	4	's	's	PART
ijtc-379	36	5	export	export	NOUN
ijtc-379	36	6	activities	activity	NOUN
ijtc-379	36	7	are	be	AUX
ijtc-379	36	8	subject	subject	ADJ
ijtc-379	36	9	to	to	ADP
ijtc-379	36	10	vat	vat	NOUN
ijtc-379	36	11	on	on	ADP
ijtc-379	36	12	output	output	NOUN
ijtc-379	36	13	tax	tax	NOUN
ijtc-379	36	14	,	,	PUNCT
ijtc-379	36	15	thus	thus	ADV
ijtc-379	36	16	causing	cause	VERB
ijtc-379	36	17	vat	vat	NOUN
ijtc-379	36	18	overpayments	overpayment	NOUN
ijtc-379	36	19	.	.	PUNCT
ijtc-379	37	1	(	(	PUNCT
ijtc-379	37	2	harjo	harjo	NOUN
ijtc-379	37	3	,	,	PUNCT
ijtc-379	37	4	2019	2019	NUM
ijtc-379	37	5	;	;	PUNCT
ijtc-379	37	6	mardiasmo	mardiasmo	NOUN
ijtc-379	37	7	,	,	PUNCT
ijtc-379	37	8	2016	2016	NUM
ijtc-379	37	9	)	)	PUNCT
ijtc-379	37	10	the	the	DET
ijtc-379	37	11	excess	excess	ADJ
ijtc-379	37	12	payment	payment	NOUN
ijtc-379	37	13	of	of	ADP
ijtc-379	37	14	value	value	NOUN
ijtc-379	37	15	-	-	PUNCT
ijtc-379	37	16	added	add	VERB
ijtc-379	37	17	tax	tax	NOUN
ijtc-379	37	18	that	that	PRON
ijtc-379	37	19	was	be	AUX
ijtc-379	37	20	experienced	experience	VERB
ijtc-379	37	21	by	by	ADP
ijtc-379	37	22	pt	pt	PROPN
ijtc-379	37	23	rama	rama	PROPN
ijtc-379	37	24	global	global	PROPN
ijtc-379	37	25	is	be	AUX
ijtc-379	37	26	submitted	submit	VERB
ijtc-379	37	27	for	for	ADP
ijtc-379	37	28	a	a	DET
ijtc-379	37	29	return	return	NOUN
ijtc-379	37	30	request	request	NOUN
ijtc-379	37	31	or	or	CCONJ
ijtc-379	37	32	called	call	VERB
ijtc-379	37	33	restitution	restitution	NOUN
ijtc-379	37	34	.	.	PUNCT
ijtc-379	38	1	restitution	restitution	NOUN
ijtc-379	38	2	carried	carry	VERB
ijtc-379	38	3	out	out	ADP
ijtc-379	38	4	by	by	ADP
ijtc-379	38	5	pt	pt	PROPN
ijtc-379	38	6	rama	rama	PROPN
ijtc-379	38	7	global	global	PROPN
ijtc-379	38	8	aims	aim	NOUN
ijtc-379	38	9	to	to	PART
ijtc-379	38	10	smooth	smooth	VERB
ijtc-379	38	11	business	business	NOUN
ijtc-379	38	12	activities	activity	NOUN
ijtc-379	38	13	related	relate	VERB
ijtc-379	38	14	to	to	ADP
ijtc-379	38	15	the	the	DET
ijtc-379	38	16	cash	cash	NOUN
ijtc-379	38	17	flow	flow	NOUN
ijtc-379	38	18	of	of	ADP
ijtc-379	38	19	taxpayers	taxpayer	NOUN
ijtc-379	38	20	.	.	PUNCT
ijtc-379	39	1	(	(	PUNCT
ijtc-379	39	2	rahayu	rahayu	PROPN
ijtc-379	39	3	,	,	PUNCT
ijtc-379	39	4	2010	2010	NUM
ijtc-379	39	5	)	)	PUNCT
ijtc-379	39	6	from	from	ADP
ijtc-379	39	7	the	the	DET
ijtc-379	39	8	description	description	NOUN
ijtc-379	39	9	above	above	ADV
ijtc-379	39	10	,	,	PUNCT
ijtc-379	39	11	the	the	DET
ijtc-379	39	12	phenomenon	phenomenon	NOUN
ijtc-379	39	13	that	that	PRON
ijtc-379	39	14	occurs	occur	VERB
ijtc-379	39	15	is	be	AUX
ijtc-379	39	16	the	the	DET
ijtc-379	39	17	number	number	NOUN
ijtc-379	39	18	of	of	ADP
ijtc-379	39	19	tax	tax	NOUN
ijtc-379	39	20	restitution	restitution	NOUN
ijtc-379	39	21	carried	carry	VERB
ijtc-379	39	22	out	out	ADP
ijtc-379	39	23	in	in	ADP
ijtc-379	39	24	indonesia	indonesia	PROPN
ijtc-379	39	25	,	,	PUNCT
ijtc-379	39	26	one	one	NUM
ijtc-379	39	27	of	of	ADP
ijtc-379	39	28	them	they	PRON
ijtc-379	39	29	is	be	AUX
ijtc-379	39	30	pt	pt	PROPN
ijtc-379	39	31	rama	rama	PROPN
ijtc-379	39	32	global	global	NOUN
ijtc-379	39	33	,	,	PUNCT
ijtc-379	39	34	and	and	CCONJ
ijtc-379	39	35	therefor	therefor	SCONJ
ijtc-379	39	36	the	the	DET
ijtc-379	39	37	author	author	NOUN
ijtc-379	39	38	needs	need	VERB
ijtc-379	39	39	to	to	PART
ijtc-379	39	40	conduct	conduct	VERB
ijtc-379	39	41	a	a	DET
ijtc-379	39	42	research	research	NOUN
ijtc-379	39	43	entitled	entitle	VERB
ijtc-379	39	44	analysis	analysis	NOUN
ijtc-379	39	45	of	of	ADP
ijtc-379	39	46	value	value	NOUN
ijtc-379	39	47	-	-	PUNCT
ijtc-379	39	48	added	add	VERB
ijtc-379	39	49	tax	tax	NOUN
ijtc-379	39	50	restitution	restitution	NOUN
ijtc-379	39	51	on	on	ADP
ijtc-379	39	52	exports	export	NOUN
ijtc-379	39	53	at	at	ADP
ijtc-379	39	54	pt	pt	PROPN
ijtc-379	39	55	.	.	PROPN
ijtc-379	39	56	rama	rama	PROPN
ijtc-379	39	57	global	global	ADJ
ijtc-379	39	58	year	year	NOUN
ijtc-379	39	59	2019	2019	NUM
ijtc-379	39	60	.	.	PUNCT
ijtc-379	40	1	in	in	ADP
ijtc-379	40	2	this	this	DET
ijtc-379	40	3	research	research	NOUN
ijtc-379	40	4	,	,	PUNCT
ijtc-379	40	5	the	the	DET
ijtc-379	40	6	author	author	NOUN
ijtc-379	40	7	limits	limit	VERB
ijtc-379	40	8	the	the	DET
ijtc-379	40	9	scope	scope	NOUN
ijtc-379	40	10	of	of	ADP
ijtc-379	40	11	the	the	DET
ijtc-379	40	12	problem	problem	NOUN
ijtc-379	40	13	to	to	AUX
ijtc-379	40	14	only	only	ADV
ijtc-379	40	15	vat	vat	VERB
ijtc-379	40	16	refunds	refund	NOUN
ijtc-379	40	17	on	on	ADP
ijtc-379	40	18	export	export	NOUN
ijtc-379	40	19	activities	activity	NOUN
ijtc-379	40	20	in	in	ADP
ijtc-379	40	21	the	the	DET
ijtc-379	40	22	context	context	NOUN
ijtc-379	40	23	of	of	ADP
ijtc-379	40	24	tax	tax	NOUN
ijtc-379	40	25	planning	planning	NOUN
ijtc-379	40	26	at	at	ADP
ijtc-379	40	27	pt	pt	PROPN
ijtc-379	40	28	rama	rama	PROPN
ijtc-379	40	29	global	global	NOUN
ijtc-379	40	30	in	in	ADP
ijtc-379	40	31	2019	2019	NUM
ijtc-379	40	32	.	.	PUNCT
ijtc-379	41	1	(	(	PUNCT
ijtc-379	41	2	asriati	asriati	PROPN
ijtc-379	41	3	&	&	CCONJ
ijtc-379	41	4	sasmito	sasmito	PROPN
ijtc-379	41	5	,	,	PUNCT
ijtc-379	41	6	2016	2016	NUM
ijtc-379	41	7	)	)	PUNCT
ijtc-379	41	8	based	base	VERB
ijtc-379	41	9	on	on	ADP
ijtc-379	41	10	the	the	DET
ijtc-379	41	11	subject	subject	ADJ
ijtc-379	41	12	matter	matter	NOUN
ijtc-379	41	13	above	above	ADV
ijtc-379	41	14	,	,	PUNCT
ijtc-379	41	15	the	the	DET
ijtc-379	41	16	purpose	purpose	NOUN
ijtc-379	41	17	of	of	ADP
ijtc-379	41	18	this	this	DET
ijtc-379	41	19	research	research	NOUN
ijtc-379	41	20	is	be	AUX
ijtc-379	41	21	to	to	PART
ijtc-379	41	22	analyze	analyze	VERB
ijtc-379	41	23	the	the	DET
ijtc-379	41	24	restitution	restitution	NOUN
ijtc-379	41	25	of	of	ADP
ijtc-379	41	26	value	value	NOUN
ijtc-379	41	27	-	-	PUNCT
ijtc-379	41	28	added	add	VERB
ijtc-379	41	29	tax	tax	NOUN
ijtc-379	41	30	on	on	ADP
ijtc-379	41	31	exports	export	NOUN
ijtc-379	41	32	;	;	PUNCT
ijtc-379	41	33	analyze	analyze	VERB
ijtc-379	41	34	what	what	PRON
ijtc-379	41	35	obstacles	obstacle	NOUN
ijtc-379	41	36	are	be	AUX
ijtc-379	41	37	faced	face	VERB
ijtc-379	41	38	in	in	ADP
ijtc-379	41	39	carrying	carry	VERB
ijtc-379	41	40	out	out	ADP
ijtc-379	41	41	value	value	NOUN
ijtc-379	41	42	-	-	PUNCT
ijtc-379	41	43	added	add	VERB
ijtc-379	41	44	tax	tax	NOUN
ijtc-379	41	45	restitution	restitution	NOUN
ijtc-379	41	46	on	on	ADP
ijtc-379	41	47	exports	export	NOUN
ijtc-379	41	48	,	,	PUNCT
ijtc-379	41	49	and	and	CCONJ
ijtc-379	41	50	analyze	analyze	VERB
ijtc-379	41	51	the	the	DET
ijtc-379	41	52	efforts	effort	NOUN
ijtc-379	41	53	to	to	PART
ijtc-379	41	54	deal	deal	VERB
ijtc-379	41	55	with	with	ADP
ijtc-379	41	56	the	the	DET
ijtc-379	41	57	constraints	constraint	NOUN
ijtc-379	41	58	of	of	ADP
ijtc-379	41	59	vat	vat	NOUN
ijtc-379	41	60	restitution	restitution	NOUN
ijtc-379	41	61	on	on	ADP
ijtc-379	41	62	exports	export	NOUN
ijtc-379	41	63	carried	carry	VERB
ijtc-379	41	64	out	out	ADP
ijtc-379	41	65	by	by	ADP
ijtc-379	41	66	pt	pt	PROPN
ijtc-379	41	67	rama	rama	PROPN
ijtc-379	41	68	global	global	NOUN
ijtc-379	41	69	in	in	ADP
ijtc-379	41	70	2019	2019	NUM
ijtc-379	41	71	.	.	PUNCT
ijtc-379	42	1	based	base	VERB
ijtc-379	42	2	on	on	ADP
ijtc-379	42	3	previous	previous	ADJ
ijtc-379	42	4	research	research	NOUN
ijtc-379	42	5	entitled	entitle	VERB
ijtc-379	42	6	anticipating	anticipate	VERB
ijtc-379	42	7	value	value	NOUN
ijtc-379	42	8	-	-	PUNCT
ijtc-379	42	9	added	add	VERB
ijtc-379	42	10	tax	tax	NOUN
ijtc-379	42	11	restitution	restitution	NOUN
ijtc-379	42	12	for	for	ADP
ijtc-379	42	13	export	export	NOUN
ijtc-379	42	14	and	and	CCONJ
ijtc-379	42	15	import	import	NOUN
ijtc-379	42	16	activities	activity	NOUN
ijtc-379	42	17	at	at	ADP
ijtc-379	42	18	pt	pt	PROPN
ijtc-379	42	19	ykk	ykk	PROPN
ijtc-379	42	20	zipco	zipco	PROPN
ijtc-379	42	21	indonesia	indonesia	PROPN
ijtc-379	42	22	,	,	PUNCT
ijtc-379	42	23	shows	show	VERB
ijtc-379	42	24	that	that	SCONJ
ijtc-379	42	25	pt	pt	PROPN
ijtc-379	42	26	.	.	PROPN
ijtc-379	42	27	ykk	ykk	PROPN
ijtc-379	42	28	zipco	zipco	PROPN
ijtc-379	42	29	indonesia	indonesia	PROPN
ijtc-379	42	30	calculates	calculate	VERB
ijtc-379	42	31	vat	vat	NOUN
ijtc-379	42	32	on	on	ADP
ijtc-379	42	33	export	export	NOUN
ijtc-379	42	34	and	and	CCONJ
ijtc-379	42	35	import	import	NOUN
ijtc-379	42	36	activities	activity	NOUN
ijtc-379	42	37	starting	start	VERB
ijtc-379	42	38	from	from	ADP
ijtc-379	42	39	data	datum	NOUN
ijtc-379	42	40	input	input	NOUN
ijtc-379	42	41	,	,	PUNCT
ijtc-379	42	42	reporting	report	VERB
ijtc-379	42	43	until	until	SCONJ
ijtc-379	42	44	submission	submission	NOUN
ijtc-379	42	45	for	for	ADP
ijtc-379	42	46	restitution	restitution	NOUN
ijtc-379	42	47	is	be	AUX
ijtc-379	42	48	correct	correct	ADJ
ijtc-379	42	49	and	and	CCONJ
ijtc-379	42	50	in	in	ADP
ijtc-379	42	51	accordance	accordance	NOUN
ijtc-379	42	52	with	with	ADP
ijtc-379	42	53	the	the	DET
ijtc-379	42	54	vat	vat	NOUN
ijtc-379	42	55	law	law	NOUN
ijtc-379	42	56	no	no	NOUN
ijtc-379	42	57	.	.	PROPN
ijtc-379	43	1	42	42	NUM
ijtc-379	43	2	of	of	ADP
ijtc-379	43	3	2009	2009	NUM
ijtc-379	43	4	(	(	PUNCT
ijtc-379	43	5	rahmadani	rahmadani	PROPN
ijtc-379	43	6	&	&	CCONJ
ijtc-379	43	7	munawaroh	munawaroh	PROPN
ijtc-379	43	8	,	,	PUNCT
ijtc-379	43	9	2017	2017	NUM
ijtc-379	43	10	)	)	PUNCT
ijtc-379	43	11	.	.	PUNCT
ijtc-379	44	1	the	the	DET
ijtc-379	44	2	strategy	strategy	NOUN
ijtc-379	44	3	in	in	ADP
ijtc-379	44	4	anticipating	anticipate	VERB
ijtc-379	44	5	the	the	DET
ijtc-379	44	6	occurrence	occurrence	NOUN
ijtc-379	44	7	of	of	ADP
ijtc-379	44	8	vat	vat	NOUN
ijtc-379	44	9	restitution	restitution	NOUN
ijtc-379	44	10	that	that	PRON
ijtc-379	44	11	was	be	AUX
ijtc-379	44	12	carried	carry	VERB
ijtc-379	44	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	44	14	analysis	analysis	NOUN
ijtc-379	44	15	of	of	ADP
ijtc-379	44	16	value	value	NOUN
ijtc-379	44	17	-	-	PUNCT
ijtc-379	44	18	added	add	VERB
ijtc-379	44	19	tax	tax	NOUN
ijtc-379	44	20	restitution	restitution	NOUN
ijtc-379	44	21	on	on	ADP
ijtc-379	44	22	exports	export	NOUN
ijtc-379	44	23	at	at	ADP
ijtc-379	44	24	pt	pt	PROPN
ijtc-379	44	25	.	.	PROPN
ijtc-379	44	26	rama	rama	PROPN
ijtc-379	44	27	global	global	PROPN
ijtc-379	44	28	in	in	ADP
ijtc-379	44	29	2019	2019	NUM
ijtc-379	44	30	natision	natision	NOUN
ijtc-379	44	31	,	,	PUNCT
ijtc-379	44	32	anggraini	anggraini	NOUN
ijtc-379	44	33	,	,	PUNCT
ijtc-379	44	34	rulandari	rulandari	NOUN
ijtc-379	44	35	,	,	PUNCT
ijtc-379	44	36	agoestyowati	agoestyowati	NOUN
ijtc-379	44	37	315	315	NUM
ijtc-379	44	38	|	|	ADV
ijtc-379	44	39	ilomata	ilomata	PROPN
ijtc-379	44	40	international	international	ADJ
ijtc-379	44	41	journal	journal	NOUN
ijtc-379	44	42	of	of	ADP
ijtc-379	44	43	tax	tax	PROPN
ijtc-379	44	44	&	&	CCONJ
ijtc-379	44	45	accounting	accounting	NOUN
ijtc-379	44	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	44	47	out	out	ADV
ijtc-379	44	48	starting	start	VERB
ijtc-379	44	49	in	in	ADP
ijtc-379	44	50	2013	2013	NUM
ijtc-379	44	51	with	with	ADP
ijtc-379	44	52	several	several	ADJ
ijtc-379	44	53	policy	policy	NOUN
ijtc-379	44	54	changes	change	NOUN
ijtc-379	44	55	,	,	PUNCT
ijtc-379	44	56	so	so	CCONJ
ijtc-379	44	57	the	the	DET
ijtc-379	44	58	strategic	strategic	ADJ
ijtc-379	44	59	decisions	decision	NOUN
ijtc-379	44	60	done	do	VERB
ijtc-379	44	61	by	by	ADP
ijtc-379	44	62	the	the	DET
ijtc-379	44	63	company	company	NOUN
ijtc-379	44	64	in	in	ADP
ijtc-379	44	65	2016	2016	NUM
ijtc-379	44	66	were	be	AUX
ijtc-379	44	67	to	to	PART
ijtc-379	44	68	increase	increase	VERB
ijtc-379	44	69	the	the	DET
ijtc-379	44	70	efficiency	efficiency	NOUN
ijtc-379	44	71	and	and	CCONJ
ijtc-379	44	72	effectiveness	effectiveness	NOUN
ijtc-379	44	73	of	of	ADP
ijtc-379	44	74	company	company	NOUN
ijtc-379	44	75	.	.	PUNCT
ijtc-379	45	1	the	the	DET
ijtc-379	45	2	tax	tax	NOUN
ijtc-379	45	3	planning	planning	NOUN
ijtc-379	45	4	that	that	PRON
ijtc-379	45	5	was	be	AUX
ijtc-379	45	6	carried	carry	VERB
ijtc-379	45	7	out	out	ADP
ijtc-379	45	8	by	by	ADP
ijtc-379	45	9	pt	pt	PROPN
ijtc-379	45	10	.	.	PROPN
ijtc-379	45	11	ykk	ykk	PROPN
ijtc-379	45	12	zipco	zipco	PROPN
ijtc-379	45	13	indonesia	indonesia	PROPN
ijtc-379	45	14	is	be	AUX
ijtc-379	45	15	very	very	ADV
ijtc-379	45	16	influential	influential	ADJ
ijtc-379	45	17	in	in	ADP
ijtc-379	45	18	anticipating	anticipate	VERB
ijtc-379	45	19	vat	vat	NOUN
ijtc-379	45	20	restitution	restitution	NOUN
ijtc-379	45	21	,	,	PUNCT
ijtc-379	45	22	this	this	PRON
ijtc-379	45	23	can	can	AUX
ijtc-379	45	24	be	be	AUX
ijtc-379	45	25	seen	see	VERB
ijtc-379	45	26	in	in	ADP
ijtc-379	45	27	the	the	DET
ijtc-379	45	28	company	company	NOUN
ijtc-379	45	29	's	's	PART
ijtc-379	45	30	compliance	compliance	NOUN
ijtc-379	45	31	as	as	ADP
ijtc-379	45	32	taxpayers	taxpayer	NOUN
ijtc-379	45	33	with	with	ADP
ijtc-379	45	34	government	government	NOUN
ijtc-379	45	35	regulations	regulation	NOUN
ijtc-379	45	36	,	,	PUNCT
ijtc-379	45	37	by	by	ADP
ijtc-379	45	38	completing	complete	VERB
ijtc-379	45	39	every	every	DET
ijtc-379	45	40	document	document	NOUN
ijtc-379	45	41	required	require	VERB
ijtc-379	45	42	in	in	ADP
ijtc-379	45	43	the	the	DET
ijtc-379	45	44	tax	tax	NOUN
ijtc-379	45	45	audit	audit	NOUN
ijtc-379	45	46	conducted	conduct	VERB
ijtc-379	45	47	by	by	ADP
ijtc-379	45	48	the	the	DET
ijtc-379	45	49	directorate	directorate	ADJ
ijtc-379	45	50	general	general	NOUN
ijtc-379	45	51	of	of	ADP
ijtc-379	45	52	taxes	taxis	NOUN
ijtc-379	45	53	(	(	PUNCT
ijtc-379	45	54	dgt	dgt	NOUN
ijtc-379	45	55	)	)	PUNCT
ijtc-379	45	56	.	.	PUNCT
ijtc-379	46	1	to	to	PART
ijtc-379	46	2	anticipate	anticipate	VERB
ijtc-379	46	3	the	the	DET
ijtc-379	46	4	occurrence	occurrence	NOUN
ijtc-379	46	5	of	of	ADP
ijtc-379	46	6	vat	vat	NOUN
ijtc-379	46	7	restitution	restitution	NOUN
ijtc-379	46	8	,	,	PUNCT
ijtc-379	46	9	tax	tax	NOUN
ijtc-379	46	10	planning	planning	NOUN
ijtc-379	46	11	carried	carry	VERB
ijtc-379	46	12	out	out	ADP
ijtc-379	46	13	by	by	ADP
ijtc-379	46	14	the	the	DET
ijtc-379	46	15	company	company	NOUN
ijtc-379	46	16	is	be	AUX
ijtc-379	46	17	to	to	PART
ijtc-379	46	18	use	use	VERB
ijtc-379	46	19	a	a	DET
ijtc-379	46	20	bonded	bond	VERB
ijtc-379	46	21	zone	zone	NOUN
ijtc-379	46	22	facility	facility	NOUN
ijtc-379	46	23	,	,	PUNCT
ijtc-379	46	24	based	base	VERB
ijtc-379	46	25	on	on	ADP
ijtc-379	46	26	the	the	DET
ijtc-379	46	27	regulation	regulation	NOUN
ijtc-379	46	28	of	of	ADP
ijtc-379	46	29	the	the	DET
ijtc-379	46	30	minister	minister	NOUN
ijtc-379	46	31	of	of	ADP
ijtc-379	46	32	finance	finance	NOUN
ijtc-379	46	33	of	of	ADP
ijtc-379	46	34	the	the	DET
ijtc-379	46	35	republic	republic	NOUN
ijtc-379	46	36	of	of	ADP
ijtc-379	46	37	indonesia	indonesia	PROPN
ijtc-379	46	38	number	number	NOUN
ijtc-379	46	39	147	147	NUM
ijtc-379	46	40	/	/	SYM
ijtc-379	46	41	pmk.04/2011	pmk.04/2011	NOUN
ijtc-379	46	42	.	.	PUNCT
ijtc-379	47	1	furthermore	furthermore	ADV
ijtc-379	47	2	,	,	PUNCT
ijtc-379	47	3	a	a	DET
ijtc-379	47	4	research	research	NOUN
ijtc-379	47	5	entitled	entitle	VERB
ijtc-379	47	6	time	time	NOUN
ijtc-379	47	7	value	value	NOUN
ijtc-379	47	8	of	of	ADP
ijtc-379	47	9	money	money	NOUN
ijtc-379	47	10	analysis	analysis	NOUN
ijtc-379	47	11	of	of	ADP
ijtc-379	47	12	value	value	NOUN
ijtc-379	47	13	-	-	PUNCT
ijtc-379	47	14	added	add	VERB
ijtc-379	47	15	tax	tax	NOUN
ijtc-379	47	16	restitution	restitution	NOUN
ijtc-379	47	17	settlement	settlement	NOUN
ijtc-379	47	18	process	process	NOUN
ijtc-379	47	19	(	(	PUNCT
ijtc-379	47	20	case	case	NOUN
ijtc-379	47	21	study	study	NOUN
ijtc-379	47	22	of	of	ADP
ijtc-379	47	23	pt	pt	PROPN
ijtc-379	47	24	xy	xy	PROPN
ijtc-379	47	25	corporate	corporate	ADJ
ijtc-379	47	26	taxpayer	taxpayer	NOUN
ijtc-379	47	27	)	)	PUNCT
ijtc-379	47	28	.	.	PUNCT
ijtc-379	48	1	the	the	DET
ijtc-379	48	2	results	result	NOUN
ijtc-379	48	3	of	of	ADP
ijtc-379	48	4	the	the	DET
ijtc-379	48	5	study	study	NOUN
ijtc-379	48	6	concluded	conclude	VERB
ijtc-379	48	7	that	that	SCONJ
ijtc-379	48	8	pt	pt	PROPN
ijtc-379	48	9	xy	xy	PROPN
ijtc-379	48	10	's	's	PART
ijtc-379	48	11	vat	vat	NOUN
ijtc-379	48	12	refund	refund	NOUN
ijtc-379	48	13	occurred	occur	VERB
ijtc-379	48	14	because	because	SCONJ
ijtc-379	48	15	of	of	ADP
ijtc-379	48	16	its	its	PRON
ijtc-379	48	17	main	main	ADJ
ijtc-379	48	18	business	business	NOUN
ijtc-379	48	19	activities	activity	NOUN
ijtc-379	48	20	were	be	AUX
ijtc-379	48	21	in	in	ADP
ijtc-379	48	22	the	the	DET
ijtc-379	48	23	export	export	NOUN
ijtc-379	48	24	sector	sector	NOUN
ijtc-379	48	25	with	with	ADP
ijtc-379	48	26	completion	completion	NOUN
ijtc-379	48	27	through	through	ADP
ijtc-379	48	28	a	a	DET
ijtc-379	48	29	complicated	complicated	ADJ
ijtc-379	48	30	and	and	CCONJ
ijtc-379	48	31	time	time	NOUN
ijtc-379	48	32	-	-	PUNCT
ijtc-379	48	33	consuming	consume	VERB
ijtc-379	48	34	inspection	inspection	NOUN
ijtc-379	48	35	process	process	NOUN
ijtc-379	48	36	step	step	NOUN
ijtc-379	48	37	.	.	PUNCT
ijtc-379	49	1	the	the	DET
ijtc-379	49	2	refund	refund	NOUN
ijtc-379	49	3	requested	request	VERB
ijtc-379	49	4	by	by	ADP
ijtc-379	49	5	pt	pt	PROPN
ijtc-379	49	6	xy	xy	PROPN
ijtc-379	49	7	for	for	ADP
ijtc-379	49	8	the	the	DET
ijtc-379	49	9	long	long	ADJ
ijtc-379	49	10	term	term	NOUN
ijtc-379	49	11	makes	make	VERB
ijtc-379	49	12	the	the	DET
ijtc-379	49	13	refund	refund	NOUN
ijtc-379	49	14	received	receive	VERB
ijtc-379	49	15	related	relate	VERB
ijtc-379	49	16	to	to	ADP
ijtc-379	49	17	the	the	DET
ijtc-379	49	18	time	time	NOUN
ijtc-379	49	19	value	value	NOUN
ijtc-379	49	20	of	of	ADP
ijtc-379	49	21	money	money	NOUN
ijtc-379	49	22	.	.	PUNCT
ijtc-379	50	1	comparison	comparison	NOUN
ijtc-379	50	2	of	of	ADP
ijtc-379	50	3	pt	pt	PROPN
ijtc-379	50	4	xy	xy	PROPN
ijtc-379	50	5	's	's	PART
ijtc-379	50	6	restitution	restitution	NOUN
ijtc-379	50	7	if	if	SCONJ
ijtc-379	50	8	the	the	DET
ijtc-379	50	9	money	money	NOUN
ijtc-379	50	10	is	be	AUX
ijtc-379	50	11	received	receive	VERB
ijtc-379	50	12	more	more	ADV
ijtc-379	50	13	quickly	quickly	ADV
ijtc-379	50	14	,	,	PUNCT
ijtc-379	50	15	then	then	ADV
ijtc-379	50	16	it	it	PRON
ijtc-379	50	17	is	be	AUX
ijtc-379	50	18	a	a	DET
ijtc-379	50	19	time	time	NOUN
ijtc-379	50	20	deposit	deposit	NOUN
ijtc-379	50	21	with	with	ADP
ijtc-379	50	22	an	an	DET
ijtc-379	50	23	interest	interest	NOUN
ijtc-379	50	24	rate	rate	NOUN
ijtc-379	50	25	without	without	ADP
ijtc-379	50	26	risk	risk	NOUN
ijtc-379	50	27	.	.	PUNCT
ijtc-379	51	1	bank	bank	PROPN
ijtc-379	51	2	indonesia	indonesia	PROPN
ijtc-379	51	3	,	,	PUNCT
ijtc-379	51	4	has	have	VERB
ijtc-379	51	5	a	a	DET
ijtc-379	51	6	higher	high	ADJ
ijtc-379	51	7	value	value	NOUN
ijtc-379	51	8	than	than	ADP
ijtc-379	51	9	the	the	DET
ijtc-379	51	10	return	return	NOUN
ijtc-379	51	11	on	on	ADP
ijtc-379	51	12	money	money	NOUN
ijtc-379	51	13	that	that	PRON
ijtc-379	51	14	has	have	AUX
ijtc-379	51	15	been	be	AUX
ijtc-379	51	16	received	receive	VERB
ijtc-379	51	17	in	in	ADP
ijtc-379	51	18	the	the	DET
ijtc-379	51	19	long	long	ADJ
ijtc-379	51	20	term	term	NOUN
ijtc-379	51	21	.	.	PUNCT
ijtc-379	52	1	the	the	DET
ijtc-379	52	2	refund	refund	NOUN
ijtc-379	52	3	process	process	NOUN
ijtc-379	52	4	required	require	VERB
ijtc-379	52	5	is	be	AUX
ijtc-379	52	6	practical	practical	ADJ
ijtc-379	52	7	,	,	PUNCT
ijtc-379	52	8	easy	easy	ADJ
ijtc-379	52	9	and	and	CCONJ
ijtc-379	52	10	accurate	accurate	ADJ
ijtc-379	52	11	,	,	PUNCT
ijtc-379	52	12	requiring	require	VERB
ijtc-379	52	13	good	good	ADJ
ijtc-379	52	14	preparation	preparation	NOUN
ijtc-379	52	15	and	and	CCONJ
ijtc-379	52	16	assessment	assessment	NOUN
ijtc-379	52	17	by	by	ADP
ijtc-379	52	18	pt	pt	PROPN
ijtc-379	52	19	xy	xy	PROPN
ijtc-379	52	20	with	with	ADP
ijtc-379	52	21	a	a	DET
ijtc-379	52	22	new	new	ADJ
ijtc-379	52	23	policy	policy	NOUN
ijtc-379	52	24	on	on	ADP
ijtc-379	52	25	vat	vat	NOUN
ijtc-379	52	26	refunds	refund	NOUN
ijtc-379	52	27	.	.	PUNCT
ijtc-379	53	1	(	(	PUNCT
ijtc-379	53	2	ariawan	ariawan	PROPN
ijtc-379	53	3	et	et	PROPN
ijtc-379	53	4	al	al	PROPN
ijtc-379	53	5	.	.	PROPN
ijtc-379	53	6	,	,	PUNCT
ijtc-379	53	7	2016	2016	NUM
ijtc-379	53	8	)	)	PUNCT
ijtc-379	53	9	meanwhile	meanwhile	ADV
ijtc-379	53	10	,	,	PUNCT
ijtc-379	53	11	research	research	NOUN
ijtc-379	53	12	entitled	entitle	VERB
ijtc-379	53	13	restitution	restitution	NOUN
ijtc-379	53	14	of	of	ADP
ijtc-379	53	15	vat	vat	NOUN
ijtc-379	53	16	on	on	ADP
ijtc-379	53	17	export	export	NOUN
ijtc-379	53	18	activities	activity	NOUN
ijtc-379	53	19	in	in	ADP
ijtc-379	53	20	the	the	DET
ijtc-379	53	21	context	context	NOUN
ijtc-379	53	22	of	of	ADP
ijtc-379	53	23	tax	tax	NOUN
ijtc-379	53	24	planning	planning	NOUN
ijtc-379	53	25	(	(	PUNCT
ijtc-379	53	26	case	case	NOUN
ijtc-379	53	27	study	study	NOUN
ijtc-379	53	28	of	of	ADP
ijtc-379	53	29	pt	pt	PROPN
ijtc-379	53	30	.	.	PROPN
ijtc-379	53	31	y.i	y.i	PROPN
ijtc-379	53	32	)	)	PUNCT
ijtc-379	53	33	,	,	PUNCT
ijtc-379	53	34	concludes	conclude	VERB
ijtc-379	53	35	that	that	SCONJ
ijtc-379	53	36	vat	vat	NOUN
ijtc-379	53	37	refunds	refund	NOUN
ijtc-379	53	38	carried	carry	VERB
ijtc-379	53	39	out	out	ADP
ijtc-379	53	40	(	(	PUNCT
ijtc-379	53	41	p.t	p.t	PROPN
ijtc-379	53	42	yi	yi	NOUN
ijtc-379	53	43	)	)	PUNCT
ijtc-379	53	44	in	in	ADP
ijtc-379	53	45	nominal	nominal	ADJ
ijtc-379	53	46	and	and	CCONJ
ijtc-379	53	47	time	time	NOUN
ijtc-379	53	48	terms	term	NOUN
ijtc-379	53	49	have	have	VERB
ijtc-379	53	50	implications	implication	NOUN
ijtc-379	53	51	for	for	ADP
ijtc-379	53	52	cash	cash	NOUN
ijtc-379	53	53	flow	flow	NOUN
ijtc-379	53	54	.	.	PUNCT
ijtc-379	54	1	if	if	SCONJ
ijtc-379	54	2	the	the	DET
ijtc-379	54	3	vat	vat	NOUN
ijtc-379	54	4	refund	refund	NOUN
ijtc-379	54	5	application	application	NOUN
ijtc-379	54	6	is	be	AUX
ijtc-379	54	7	successful	successful	ADJ
ijtc-379	54	8	with	with	ADP
ijtc-379	54	9	a	a	DET
ijtc-379	54	10	small	small	ADJ
ijtc-379	54	11	correction	correction	NOUN
ijtc-379	54	12	rate	rate	NOUN
ijtc-379	54	13	,	,	PUNCT
ijtc-379	54	14	the	the	DET
ijtc-379	54	15	cash	cash	NOUN
ijtc-379	54	16	flow	flow	NOUN
ijtc-379	54	17	can	can	AUX
ijtc-379	54	18	run	run	VERB
ijtc-379	54	19	normally	normally	ADV
ijtc-379	54	20	and	and	CCONJ
ijtc-379	54	21	vice	vice	ADV
ijtc-379	54	22	versa	versa	ADV
ijtc-379	54	23	.	.	PUNCT
ijtc-379	55	1	in	in	ADP
ijtc-379	55	2	the	the	DET
ijtc-379	55	3	beginning	beginning	NOUN
ijtc-379	55	4	,	,	PUNCT
ijtc-379	55	5	the	the	DET
ijtc-379	55	6	tax	tax	NOUN
ijtc-379	55	7	planning	planning	NOUN
ijtc-379	55	8	efforts	effort	NOUN
ijtc-379	55	9	made	make	VERB
ijtc-379	55	10	to	to	PART
ijtc-379	55	11	minimize	minimize	VERB
ijtc-379	55	12	the	the	DET
ijtc-379	55	13	company	company	NOUN
ijtc-379	55	14	's	's	PART
ijtc-379	55	15	cash	cash	NOUN
ijtc-379	55	16	flow	flow	NOUN
ijtc-379	55	17	burden	burden	NOUN
ijtc-379	55	18	has	have	AUX
ijtc-379	55	19	not	not	PART
ijtc-379	55	20	been	be	AUX
ijtc-379	55	21	optimal	optimal	ADJ
ijtc-379	55	22	,	,	PUNCT
ijtc-379	55	23	therefore	therefore	ADV
ijtc-379	55	24	efforts	effort	NOUN
ijtc-379	55	25	were	be	AUX
ijtc-379	55	26	made	make	VERB
ijtc-379	55	27	to	to	PART
ijtc-379	55	28	improve	improve	VERB
ijtc-379	55	29	tax	tax	NOUN
ijtc-379	55	30	planning	planning	NOUN
ijtc-379	55	31	both	both	CCONJ
ijtc-379	55	32	internally	internally	ADV
ijtc-379	55	33	and	and	CCONJ
ijtc-379	55	34	externally	externally	ADV
ijtc-379	55	35	.	.	PUNCT
ijtc-379	56	1	(	(	PUNCT
ijtc-379	56	2	samudra	samudra	PROPN
ijtc-379	56	3	,	,	PUNCT
ijtc-379	56	4	2008	2008	NUM
ijtc-379	56	5	)	)	PUNCT
ijtc-379	56	6	research	research	NOUN
ijtc-379	56	7	entitled	entitle	VERB
ijtc-379	56	8	analysis	analysis	NOUN
ijtc-379	56	9	of	of	ADP
ijtc-379	56	10	the	the	DET
ijtc-379	56	11	value	value	NOUN
ijtc-379	56	12	-	-	PUNCT
ijtc-379	56	13	added	add	VERB
ijtc-379	56	14	tax	tax	NOUN
ijtc-379	56	15	restitution	restitution	NOUN
ijtc-379	56	16	(	(	PUNCT
ijtc-379	56	17	vat	vat	NOUN
ijtc-379	56	18	)	)	PUNCT
ijtc-379	56	19	restitution	restitution	NOUN
ijtc-379	56	20	process	process	NOUN
ijtc-379	56	21	in	in	ADP
ijtc-379	56	22	indonesia	indonesia	PROPN
ijtc-379	56	23	concluded	conclude	VERB
ijtc-379	56	24	that	that	SCONJ
ijtc-379	56	25	the	the	DET
ijtc-379	56	26	vat	vat	NOUN
ijtc-379	56	27	restitution	restitution	NOUN
ijtc-379	56	28	process	process	NOUN
ijtc-379	56	29	in	in	ADP
ijtc-379	56	30	indonesia	indonesia	PROPN
ijtc-379	56	31	as	as	SCONJ
ijtc-379	56	32	regulated	regulate	VERB
ijtc-379	56	33	in	in	ADP
ijtc-379	56	34	the	the	DET
ijtc-379	56	35	law	law	NOUN
ijtc-379	56	36	and	and	CCONJ
ijtc-379	56	37	has	have	AUX
ijtc-379	56	38	not	not	PART
ijtc-379	56	39	been	be	AUX
ijtc-379	56	40	carried	carry	VERB
ijtc-379	56	41	out	out	ADP
ijtc-379	56	42	online	online	ADJ
ijtc-379	56	43	causes	cause	VERB
ijtc-379	56	44	complicated	complicated	ADJ
ijtc-379	56	45	procedures	procedure	NOUN
ijtc-379	56	46	related	relate	VERB
ijtc-379	56	47	to	to	ADP
ijtc-379	56	48	vat	vat	NOUN
ijtc-379	56	49	restitution	restitution	NOUN
ijtc-379	56	50	,	,	PUNCT
ijtc-379	56	51	both	both	CCONJ
ijtc-379	56	52	internal	internal	ADJ
ijtc-379	56	53	or	or	CCONJ
ijtc-379	56	54	external	external	ADJ
ijtc-379	56	55	dgt	dgt	NOUN
ijtc-379	56	56	,	,	PUNCT
ijtc-379	56	57	the	the	DET
ijtc-379	56	58	amount	amount	NOUN
ijtc-379	56	59	of	of	ADP
ijtc-379	56	60	workload	workload	NOUN
ijtc-379	56	61	borne	bear	VERB
ijtc-379	56	62	by	by	ADP
ijtc-379	56	63	the	the	DET
ijtc-379	56	64	tax	tax	NOUN
ijtc-379	56	65	authorities	authority	NOUN
ijtc-379	56	66	,	,	PUNCT
ijtc-379	56	67	and	and	CCONJ
ijtc-379	56	68	the	the	DET
ijtc-379	56	69	length	length	NOUN
ijtc-379	56	70	of	of	ADP
ijtc-379	56	71	the	the	DET
ijtc-379	56	72	vat	vat	NOUN
ijtc-379	56	73	restitution	restitution	NOUN
ijtc-379	56	74	to	to	ADP
ijtc-379	56	75	the	the	DET
ijtc-379	56	76	taxpayer	taxpayer	NOUN
ijtc-379	56	77	.	.	PUNCT
ijtc-379	57	1	the	the	DET
ijtc-379	57	2	vat	vat	NOUN
ijtc-379	57	3	restitution	restitution	NOUN
ijtc-379	57	4	process	process	NOUN
ijtc-379	57	5	in	in	ADP
ijtc-379	57	6	indonesia	indonesia	PROPN
ijtc-379	57	7	is	be	AUX
ijtc-379	57	8	regulated	regulate	VERB
ijtc-379	57	9	by	by	ADP
ijtc-379	57	10	law	law	NOUN
ijtc-379	57	11	is	be	AUX
ijtc-379	57	12	necessary	necessary	ADJ
ijtc-379	57	13	to	to	PART
ijtc-379	57	14	deregulate	deregulate	VERB
ijtc-379	57	15	the	the	DET
ijtc-379	57	16	regulation	regulation	NOUN
ijtc-379	57	17	therefore	therefore	ADV
ijtc-379	57	18	that	that	SCONJ
ijtc-379	57	19	the	the	DET
ijtc-379	57	20	vat	vat	NOUN
ijtc-379	57	21	restitution	restitution	NOUN
ijtc-379	57	22	process	process	NOUN
ijtc-379	57	23	will	will	AUX
ijtc-379	57	24	be	be	AUX
ijtc-379	57	25	faster	fast	ADJ
ijtc-379	57	26	.	.	PUNCT
ijtc-379	58	1	in	in	ADP
ijtc-379	58	2	addition	addition	NOUN
ijtc-379	58	3	,	,	PUNCT
ijtc-379	58	4	vat	vat	NOUN
ijtc-379	58	5	restitution	restitution	NOUN
ijtc-379	58	6	should	should	AUX
ijtc-379	58	7	be	be	AUX
ijtc-379	58	8	made	make	VERB
ijtc-379	58	9	online	online	ADJ
ijtc-379	58	10	to	to	PART
ijtc-379	58	11	reduce	reduce	VERB
ijtc-379	58	12	the	the	DET
ijtc-379	58	13	period	period	NOUN
ijtc-379	58	14	and	and	CCONJ
ijtc-379	58	15	the	the	DET
ijtc-379	58	16	procedure	procedure	NOUN
ijtc-379	58	17	itself	itself	PRON
ijtc-379	58	18	.	.	PUNCT
ijtc-379	59	1	(	(	PUNCT
ijtc-379	59	2	octavia	octavia	PROPN
ijtc-379	59	3	et	et	PROPN
ijtc-379	59	4	al	al	PROPN
ijtc-379	59	5	.	.	PROPN
ijtc-379	59	6	,	,	PUNCT
ijtc-379	59	7	2015	2015	NUM
ijtc-379	59	8	)	)	PUNCT
ijtc-379	59	9	following	follow	VERB
ijtc-379	59	10	research	research	NOUN
ijtc-379	59	11	entitled	entitle	VERB
ijtc-379	59	12	the	the	DET
ijtc-379	59	13	effect	effect	NOUN
ijtc-379	59	14	of	of	ADP
ijtc-379	59	15	value	value	NOUN
ijtc-379	59	16	-	-	PUNCT
ijtc-379	59	17	added	add	VERB
ijtc-379	59	18	tax	tax	NOUN
ijtc-379	59	19	restitution	restitution	NOUN
ijtc-379	59	20	on	on	ADP
ijtc-379	59	21	value	value	NOUN
ijtc-379	59	22	added	add	VERB
ijtc-379	59	23	tax	tax	NOUN
ijtc-379	59	24	revenue	revenue	NOUN
ijtc-379	59	25	at	at	ADP
ijtc-379	59	26	the	the	DET
ijtc-379	59	27	palembang	palembang	PROPN
ijtc-379	59	28	ilir	ilir	PROPN
ijtc-379	59	29	barat	barat	PROPN
ijtc-379	59	30	pratama	pratama	PROPN
ijtc-379	59	31	tax	tax	NOUN
ijtc-379	59	32	office	office	NOUN
ijtc-379	59	33	,	,	PUNCT
ijtc-379	59	34	it	it	PRON
ijtc-379	59	35	had	have	VERB
ijtc-379	59	36	a	a	DET
ijtc-379	59	37	conclusion	conclusion	NOUN
ijtc-379	59	38	that	that	SCONJ
ijtc-379	59	39	value	value	NOUN
ijtc-379	59	40	-	-	PUNCT
ijtc-379	59	41	added	add	VERB
ijtc-379	59	42	tax	tax	NOUN
ijtc-379	59	43	restitution	restitution	NOUN
ijtc-379	59	44	did	do	AUX
ijtc-379	59	45	not	not	PART
ijtc-379	59	46	affect	affect	VERB
ijtc-379	59	47	value	value	NOUN
ijtc-379	59	48	-	-	PUNCT
ijtc-379	59	49	added	add	VERB
ijtc-379	59	50	tax	tax	NOUN
ijtc-379	59	51	revenue	revenue	NOUN
ijtc-379	59	52	at	at	ADP
ijtc-379	59	53	the	the	DET
ijtc-379	59	54	pratama	pratama	NOUN
ijtc-379	59	55	tax	tax	NOUN
ijtc-379	59	56	service	service	NOUN
ijtc-379	59	57	office	office	NOUN
ijtc-379	59	58	,	,	PUNCT
ijtc-379	59	59	palembang	palembang	PROPN
ijtc-379	59	60	ilir	ilir	PROPN
ijtc-379	59	61	barat	barat	PROPN
ijtc-379	59	62	.	.	PUNCT
ijtc-379	60	1	this	this	PRON
ijtc-379	60	2	is	be	AUX
ijtc-379	60	3	because	because	SCONJ
ijtc-379	60	4	when	when	SCONJ
ijtc-379	60	5	submitting	submit	VERB
ijtc-379	60	6	an	an	DET
ijtc-379	60	7	application	application	NOUN
ijtc-379	60	8	for	for	ADP
ijtc-379	60	9	restitution	restitution	NOUN
ijtc-379	60	10	,	,	PUNCT
ijtc-379	60	11	not	not	PART
ijtc-379	60	12	all	all	DET
ijtc-379	60	13	applications	application	NOUN
ijtc-379	60	14	for	for	ADP
ijtc-379	60	15	restitution	restitution	NOUN
ijtc-379	60	16	are	be	AUX
ijtc-379	60	17	approved	approve	VERB
ijtc-379	60	18	by	by	ADP
ijtc-379	60	19	the	the	DET
ijtc-379	60	20	pratama	pratama	NOUN
ijtc-379	60	21	tax	tax	NOUN
ijtc-379	60	22	service	service	NOUN
ijtc-379	60	23	office	office	NOUN
ijtc-379	60	24	,	,	PUNCT
ijtc-379	60	25	palembang	palembang	PROPN
ijtc-379	60	26	ilir	ilir	PROPN
ijtc-379	60	27	barat	barat	PROPN
ijtc-379	60	28	.	.	PUNCT
ijtc-379	61	1	if	if	SCONJ
ijtc-379	61	2	there	there	PRON
ijtc-379	61	3	is	be	VERB
ijtc-379	61	4	a	a	DET
ijtc-379	61	5	refund	refund	NOUN
ijtc-379	61	6	of	of	ADP
ijtc-379	61	7	the	the	DET
ijtc-379	61	8	nominal	nominal	ADJ
ijtc-379	61	9	amount	amount	NOUN
ijtc-379	61	10	of	of	ADP
ijtc-379	61	11	the	the	DET
ijtc-379	61	12	overpaid	overpay	VERB
ijtc-379	61	13	tax	tax	NOUN
ijtc-379	61	14	,	,	PUNCT
ijtc-379	61	15	it	it	PRON
ijtc-379	61	16	does	do	AUX
ijtc-379	61	17	not	not	PART
ijtc-379	61	18	affect	affect	VERB
ijtc-379	61	19	the	the	DET
ijtc-379	61	20	amount	amount	NOUN
ijtc-379	61	21	of	of	ADP
ijtc-379	61	22	existing	exist	VERB
ijtc-379	61	23	value	value	NOUN
ijtc-379	61	24	-	-	PUNCT
ijtc-379	61	25	added	add	VERB
ijtc-379	61	26	tax	tax	NOUN
ijtc-379	61	27	revenue	revenue	NOUN
ijtc-379	61	28	.	.	PUNCT
ijtc-379	62	1	this	this	PRON
ijtc-379	62	2	is	be	AUX
ijtc-379	62	3	because	because	SCONJ
ijtc-379	62	4	the	the	DET
ijtc-379	62	5	percentage	percentage	NOUN
ijtc-379	62	6	of	of	ADP
ijtc-379	62	7	taxpayers	taxpayer	NOUN
ijtc-379	62	8	who	who	PRON
ijtc-379	62	9	submit	submit	VERB
ijtc-379	62	10	applications	application	NOUN
ijtc-379	62	11	for	for	ADP
ijtc-379	62	12	restitution	restitution	NOUN
ijtc-379	62	13	that	that	PRON
ijtc-379	62	14	are	be	AUX
ijtc-379	62	15	not	not	PART
ijtc-379	62	16	approved	approve	VERB
ijtc-379	62	17	is	be	AUX
ijtc-379	62	18	smaller	small	ADJ
ijtc-379	62	19	than	than	ADP
ijtc-379	62	20	the	the	DET
ijtc-379	62	21	percentage	percentage	NOUN
ijtc-379	62	22	of	of	ADP
ijtc-379	62	23	taxpayers	taxpayer	NOUN
ijtc-379	62	24	who	who	PRON
ijtc-379	62	25	submit	submit	VERB
ijtc-379	62	26	applications	application	NOUN
ijtc-379	62	27	for	for	ADP
ijtc-379	62	28	restitution	restitution	NOUN
ijtc-379	62	29	that	that	PRON
ijtc-379	62	30	are	be	AUX
ijtc-379	62	31	approved	approve	VERB
ijtc-379	62	32	.	.	PUNCT
ijtc-379	63	1	(	(	PUNCT
ijtc-379	63	2	jusmani	jusmani	PROPN
ijtc-379	63	3	&	&	CCONJ
ijtc-379	63	4	qurniawan	qurniawan	PROPN
ijtc-379	63	5	,	,	PUNCT
ijtc-379	63	6	2016	2016	NUM
ijtc-379	63	7	)	)	PUNCT
ijtc-379	63	8	the	the	DET
ijtc-379	63	9	latest	late	ADJ
ijtc-379	63	10	research	research	NOUN
ijtc-379	63	11	on	on	ADP
ijtc-379	63	12	tax	tax	NOUN
ijtc-379	63	13	refunds	refund	NOUN
ijtc-379	63	14	,	,	PUNCT
ijtc-379	63	15	through	through	ADP
ijtc-379	63	16	a	a	DET
ijtc-379	63	17	research	research	NOUN
ijtc-379	63	18	entitled	entitle	VERB
ijtc-379	63	19	input	input	NOUN
ijtc-379	63	20	value	value	NOUN
ijtc-379	63	21	-	-	PUNCT
ijtc-379	63	22	added	add	VERB
ijtc-379	63	23	tax	tax	NOUN
ijtc-379	63	24	refund	refund	NOUN
ijtc-379	63	25	policy	policy	NOUN
ijtc-379	63	26	for	for	ADP
ijtc-379	63	27	taxable	taxable	ADJ
ijtc-379	63	28	enterprise	enterprise	NOUN
ijtc-379	63	29	experiencing	experience	VERB
ijtc-379	63	30	production	production	NOUN
ijtc-379	63	31	failures	failure	NOUN
ijtc-379	63	32	or	or	CCONJ
ijtc-379	63	33	policy	policy	NOUN
ijtc-379	63	34	of	of	ADP
ijtc-379	63	35	value	value	NOUN
ijtc-379	63	36	-	-	PUNCT
ijtc-379	63	37	added	add	VERB
ijtc-379	63	38	tax	tax	NOUN
ijtc-379	63	39	refund	refund	NOUN
ijtc-379	63	40	for	for	ADP
ijtc-379	63	41	taxable	taxable	ADJ
ijtc-379	63	42	entrepreneurs	entrepreneur	NOUN
ijtc-379	63	43	experiencing	experience	VERB
ijtc-379	63	44	production	production	NOUN
ijtc-379	63	45	failures	failure	NOUN
ijtc-379	63	46	,	,	PUNCT
ijtc-379	63	47	concluded	conclude	VERB
ijtc-379	63	48	that	that	SCONJ
ijtc-379	63	49	there	there	PRON
ijtc-379	63	50	is	be	VERB
ijtc-379	63	51	a	a	DET
ijtc-379	63	52	difference	difference	NOUN
ijtc-379	63	53	between	between	ADP
ijtc-379	63	54	the	the	DET
ijtc-379	63	55	law	law	NOUN
ijtc-379	63	56	,	,	PUNCT
ijtc-379	63	57	general	general	ADJ
ijtc-379	63	58	concept	concept	NOUN
ijtc-379	63	59	and	and	CCONJ
ijtc-379	63	60	legal	legal	ADJ
ijtc-379	63	61	nature	nature	NOUN
ijtc-379	63	62	of	of	ADP
ijtc-379	63	63	vat	vat	NOUN
ijtc-379	63	64	.	.	PUNCT
ijtc-379	64	1	on	on	ADP
ijtc-379	64	2	the	the	DET
ijtc-379	64	3	other	other	ADJ
ijtc-379	64	4	hand	hand	NOUN
ijtc-379	64	5	,	,	PUNCT
ijtc-379	64	6	the	the	DET
ijtc-379	64	7	regulation	regulation	NOUN
ijtc-379	64	8	was	be	AUX
ijtc-379	64	9	revised	revise	VERB
ijtc-379	64	10	to	to	PART
ijtc-379	64	11	prevent	prevent	VERB
ijtc-379	64	12	misuse	misuse	NOUN
ijtc-379	64	13	of	of	ADP
ijtc-379	64	14	the	the	DET
ijtc-379	64	15	vat	vat	NOUN
ijtc-379	64	16	refund	refund	NOUN
ijtc-379	64	17	mechanism	mechanism	NOUN
ijtc-379	64	18	.	.	PUNCT
ijtc-379	65	1	problems	problem	NOUN
ijtc-379	65	2	that	that	PRON
ijtc-379	65	3	may	may	AUX
ijtc-379	65	4	arise	arise	VERB
ijtc-379	65	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	65	6	analysis	analysis	NOUN
ijtc-379	65	7	of	of	ADP
ijtc-379	65	8	value	value	NOUN
ijtc-379	65	9	-	-	PUNCT
ijtc-379	65	10	added	add	VERB
ijtc-379	65	11	tax	tax	NOUN
ijtc-379	65	12	restitution	restitution	NOUN
ijtc-379	65	13	on	on	ADP
ijtc-379	65	14	exports	export	NOUN
ijtc-379	65	15	at	at	ADP
ijtc-379	65	16	pt	pt	PROPN
ijtc-379	65	17	.	.	PROPN
ijtc-379	65	18	rama	rama	PROPN
ijtc-379	65	19	global	global	PROPN
ijtc-379	65	20	in	in	ADP
ijtc-379	65	21	2019	2019	NUM
ijtc-379	65	22	natision	natision	NOUN
ijtc-379	65	23	,	,	PUNCT
ijtc-379	65	24	anggraini	anggraini	NOUN
ijtc-379	65	25	,	,	PUNCT
ijtc-379	65	26	rulandari	rulandari	NOUN
ijtc-379	65	27	,	,	PUNCT
ijtc-379	65	28	agoestyowati	agoestyowati	VERB
ijtc-379	65	29	316	316	NUM
ijtc-379	65	30	|	|	ADV
ijtc-379	65	31	ilomata	ilomata	PROPN
ijtc-379	65	32	international	international	ADJ
ijtc-379	65	33	journal	journal	NOUN
ijtc-379	65	34	of	of	ADP
ijtc-379	65	35	tax	tax	PROPN
ijtc-379	65	36	&	&	CCONJ
ijtc-379	65	37	accounting	accounting	NOUN
ijtc-379	65	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	65	39	from	from	ADP
ijtc-379	65	40	this	this	DET
ijtc-379	65	41	new	new	ADJ
ijtc-379	65	42	regulation	regulation	NOUN
ijtc-379	65	43	are	be	AUX
ijtc-379	65	44	problems	problem	NOUN
ijtc-379	65	45	related	relate	VERB
ijtc-379	65	46	to	to	ADP
ijtc-379	65	47	regulatory	regulatory	ADJ
ijtc-379	65	48	consistency	consistency	NOUN
ijtc-379	65	49	in	in	ADP
ijtc-379	65	50	the	the	DET
ijtc-379	65	51	basic	basic	ADJ
ijtc-379	65	52	concept	concept	NOUN
ijtc-379	65	53	of	of	ADP
ijtc-379	65	54	vat	vat	NOUN
ijtc-379	65	55	,	,	PUNCT
ijtc-379	65	56	and	and	CCONJ
ijtc-379	65	57	economic	economic	ADJ
ijtc-379	65	58	disincentives	disincentive	NOUN
ijtc-379	65	59	that	that	PRON
ijtc-379	65	60	can	can	AUX
ijtc-379	65	61	be	be	AUX
ijtc-379	65	62	experienced	experience	VERB
ijtc-379	65	63	by	by	ADP
ijtc-379	65	64	taxable	taxable	ADJ
ijtc-379	65	65	entrepreneurs	entrepreneur	NOUN
ijtc-379	65	66	from	from	ADP
ijtc-379	65	67	certain	certain	ADJ
ijtc-379	65	68	industries	industry	NOUN
ijtc-379	65	69	.	.	PUNCT
ijtc-379	66	1	therefore	therefore	ADV
ijtc-379	66	2	,	,	PUNCT
ijtc-379	66	3	at	at	ADP
ijtc-379	66	4	a	a	DET
ijtc-379	66	5	macro	macro	ADJ
ijtc-379	66	6	level	level	NOUN
ijtc-379	66	7	,	,	PUNCT
ijtc-379	66	8	this	this	DET
ijtc-379	66	9	policy	policy	NOUN
ijtc-379	66	10	can	can	AUX
ijtc-379	66	11	hamper	hamper	VERB
ijtc-379	66	12	investment	investment	NOUN
ijtc-379	66	13	growth	growth	NOUN
ijtc-379	66	14	in	in	ADP
ijtc-379	66	15	indonesia	indonesia	PROPN
ijtc-379	66	16	.	.	PUNCT
ijtc-379	67	1	(	(	PUNCT
ijtc-379	67	2	oktaria	oktaria	PROPN
ijtc-379	67	3	,	,	PUNCT
ijtc-379	67	4	2011	2011	NUM
ijtc-379	67	5	)	)	PUNCT
ijtc-379	67	6	restitution	restitution	NOUN
ijtc-379	67	7	is	be	AUX
ijtc-379	67	8	an	an	DET
ijtc-379	67	9	overpayment	overpayment	NOUN
ijtc-379	67	10	of	of	ADP
ijtc-379	67	11	value	value	NOUN
ijtc-379	67	12	-	-	PUNCT
ijtc-379	67	13	added	add	VERB
ijtc-379	67	14	tax	tax	NOUN
ijtc-379	67	15	that	that	PRON
ijtc-379	67	16	occurs	occur	VERB
ijtc-379	67	17	because	because	SCONJ
ijtc-379	67	18	the	the	DET
ijtc-379	67	19	amount	amount	NOUN
ijtc-379	67	20	of	of	ADP
ijtc-379	67	21	input	input	NOUN
ijtc-379	67	22	tax	tax	NOUN
ijtc-379	67	23	paid	pay	VERB
ijtc-379	67	24	is	be	AUX
ijtc-379	67	25	greater	great	ADJ
ijtc-379	67	26	than	than	ADP
ijtc-379	67	27	the	the	DET
ijtc-379	67	28	amount	amount	NOUN
ijtc-379	67	29	of	of	ADP
ijtc-379	67	30	output	output	NOUN
ijtc-379	67	31	tax	tax	NOUN
ijtc-379	67	32	collected	collect	VERB
ijtc-379	67	33	in	in	ADP
ijtc-379	67	34	a	a	DET
ijtc-379	67	35	tax	tax	NOUN
ijtc-379	67	36	period	period	NOUN
ijtc-379	67	37	.	.	PUNCT
ijtc-379	68	1	government	government	NOUN
ijtc-379	68	2	regulation	regulation	NOUN
ijtc-379	68	3	no	no	INTJ
ijtc-379	68	4	.	.	NOUN
ijtc-379	68	5	3	3	NUM
ijtc-379	68	6	of	of	ADP
ijtc-379	68	7	2002	2002	NUM
ijtc-379	68	8	article	article	NOUN
ijtc-379	68	9	1	1	NUM
ijtc-379	68	10	point	point	NOUN
ijtc-379	68	11	5	5	NUM
ijtc-379	68	12	restitution	restitution	NOUN
ijtc-379	68	13	is	be	AUX
ijtc-379	68	14	compensation	compensation	NOUN
ijtc-379	68	15	given	give	VERB
ijtc-379	68	16	to	to	ADP
ijtc-379	68	17	the	the	DET
ijtc-379	68	18	victim	victim	NOUN
ijtc-379	68	19	or	or	CCONJ
ijtc-379	68	20	the	the	DET
ijtc-379	68	21	family	family	NOUN
ijtc-379	68	22	by	by	ADP
ijtc-379	68	23	the	the	DET
ijtc-379	68	24	doer	doer	NOUN
ijtc-379	68	25	or	or	CCONJ
ijtc-379	68	26	a	a	DET
ijtc-379	68	27	third	third	ADJ
ijtc-379	68	28	party	party	NOUN
ijtc-379	68	29	,	,	PUNCT
ijtc-379	68	30	it	it	PRON
ijtc-379	68	31	can	can	AUX
ijtc-379	68	32	be	be	AUX
ijtc-379	68	33	in	in	ADP
ijtc-379	68	34	the	the	DET
ijtc-379	68	35	form	form	NOUN
ijtc-379	68	36	of	of	ADP
ijtc-379	68	37	returning	return	VERB
ijtc-379	68	38	property	property	NOUN
ijtc-379	68	39	,	,	PUNCT
ijtc-379	68	40	payment	payment	NOUN
ijtc-379	68	41	of	of	ADP
ijtc-379	68	42	compensation	compensation	NOUN
ijtc-379	68	43	for	for	ADP
ijtc-379	68	44	loss	loss	NOUN
ijtc-379	68	45	or	or	CCONJ
ijtc-379	68	46	suffering	suffering	NOUN
ijtc-379	68	47	or	or	CCONJ
ijtc-379	68	48	reimbursement	reimbursement	NOUN
ijtc-379	68	49	of	of	ADP
ijtc-379	68	50	costs	cost	NOUN
ijtc-379	68	51	for	for	ADP
ijtc-379	68	52	certain	certain	ADJ
ijtc-379	68	53	actions	action	NOUN
ijtc-379	68	54	.	.	PUNCT
ijtc-379	69	1	law	law	NOUN
ijtc-379	69	2	on	on	ADP
ijtc-379	69	3	general	general	ADJ
ijtc-379	69	4	provisions	provision	NOUN
ijtc-379	69	5	of	of	ADP
ijtc-379	69	6	taxation	taxation	NOUN
ijtc-379	69	7	article	article	NOUN
ijtc-379	69	8	17b	17b	PROPN
ijtc-379	69	9	tax	tax	NOUN
ijtc-379	69	10	restitution	restitution	NOUN
ijtc-379	69	11	is	be	AUX
ijtc-379	69	12	the	the	DET
ijtc-379	69	13	right	right	NOUN
ijtc-379	69	14	of	of	ADP
ijtc-379	69	15	the	the	DET
ijtc-379	69	16	taxpayer	taxpayer	NOUN
ijtc-379	69	17	(	(	PUNCT
ijtc-379	69	18	the	the	DET
ijtc-379	69	19	agency	agency	NOUN
ijtc-379	69	20	)	)	PUNCT
ijtc-379	69	21	if	if	SCONJ
ijtc-379	69	22	the	the	DET
ijtc-379	69	23	value	value	NOUN
ijtc-379	69	24	of	of	ADP
ijtc-379	69	25	the	the	DET
ijtc-379	69	26	input	input	NOUN
ijtc-379	69	27	tax	tax	NOUN
ijtc-379	69	28	is	be	AUX
ijtc-379	69	29	greater	great	ADJ
ijtc-379	69	30	than	than	ADP
ijtc-379	69	31	the	the	DET
ijtc-379	69	32	output	output	NOUN
ijtc-379	69	33	tax	tax	NOUN
ijtc-379	69	34	.	.	PUNCT
ijtc-379	70	1	it	it	PRON
ijtc-379	70	2	is	be	AUX
ijtc-379	70	3	very	very	ADV
ijtc-379	70	4	unfair	unfair	ADJ
ijtc-379	70	5	when	when	SCONJ
ijtc-379	70	6	generalizing	generalize	VERB
ijtc-379	70	7	all	all	DET
ijtc-379	70	8	taxpayers	taxpayer	NOUN
ijtc-379	70	9	(	(	PUNCT
ijtc-379	70	10	the	the	DET
ijtc-379	70	11	agency	agency	NOUN
ijtc-379	70	12	)	)	PUNCT
ijtc-379	70	13	that	that	SCONJ
ijtc-379	70	14	they	they	PRON
ijtc-379	70	15	commit	commit	VERB
ijtc-379	70	16	tax	tax	NOUN
ijtc-379	70	17	evasion	evasion	NOUN
ijtc-379	70	18	.	.	PUNCT
ijtc-379	71	1	what	what	PRON
ijtc-379	71	2	if	if	SCONJ
ijtc-379	71	3	the	the	DET
ijtc-379	71	4	person	person	NOUN
ijtc-379	71	5	applying	apply	VERB
ijtc-379	71	6	for	for	ADP
ijtc-379	71	7	restitution	restitution	NOUN
ijtc-379	71	8	is	be	AUX
ijtc-379	71	9	a	a	DET
ijtc-379	71	10	taxpayer	taxpayer	NOUN
ijtc-379	71	11	(	(	PUNCT
ijtc-379	71	12	agency	agency	NOUN
ijtc-379	71	13	)	)	PUNCT
ijtc-379	71	14	who	who	PRON
ijtc-379	71	15	has	have	VERB
ijtc-379	71	16	good	good	ADJ
ijtc-379	71	17	intention	intention	NOUN
ijtc-379	71	18	?	?	PUNCT
ijtc-379	72	1	with	with	ADP
ijtc-379	72	2	this	this	DET
ijtc-379	72	3	stigma	stigma	NOUN
ijtc-379	72	4	and	and	CCONJ
ijtc-379	72	5	image	image	NOUN
ijtc-379	72	6	,	,	PUNCT
ijtc-379	72	7	there	there	PRON
ijtc-379	72	8	are	be	VERB
ijtc-379	72	9	doubts	doubt	NOUN
ijtc-379	72	10	among	among	ADP
ijtc-379	72	11	taxpayers	taxpayer	NOUN
ijtc-379	72	12	(	(	PUNCT
ijtc-379	72	13	agencies	agency	NOUN
ijtc-379	72	14	)	)	PUNCT
ijtc-379	72	15	(	(	PUNCT
ijtc-379	72	16	especially	especially	ADV
ijtc-379	72	17	export	export	NOUN
ijtc-379	72	18	companies	company	NOUN
ijtc-379	72	19	)	)	PUNCT
ijtc-379	72	20	when	when	SCONJ
ijtc-379	72	21	they	they	PRON
ijtc-379	72	22	will	will	AUX
ijtc-379	72	23	apply	apply	VERB
ijtc-379	72	24	for	for	ADP
ijtc-379	72	25	their	their	PRON
ijtc-379	72	26	rights	right	NOUN
ijtc-379	72	27	(	(	PUNCT
ijtc-379	72	28	tax	tax	NOUN
ijtc-379	72	29	refunds	refund	NOUN
ijtc-379	72	30	)	)	PUNCT
ijtc-379	72	31	.	.	PUNCT
ijtc-379	73	1	(	(	PUNCT
ijtc-379	73	2	djuanda	djuanda	PROPN
ijtc-379	73	3	&	&	CCONJ
ijtc-379	73	4	lubis	lubis	PROPN
ijtc-379	73	5	,	,	PUNCT
ijtc-379	73	6	2011	2011	NUM
ijtc-379	73	7	)	)	PUNCT
ijtc-379	73	8	related	relate	VERB
ijtc-379	73	9	to	to	ADP
ijtc-379	73	10	that	that	DET
ijtc-379	73	11	matter	matter	NOUN
ijtc-379	73	12	,	,	PUNCT
ijtc-379	73	13	several	several	ADJ
ijtc-379	73	14	companies	company	NOUN
ijtc-379	73	15	have	have	AUX
ijtc-379	73	16	complained	complain	VERB
ijtc-379	73	17	about	about	ADP
ijtc-379	73	18	the	the	DET
ijtc-379	73	19	difficulty	difficulty	NOUN
ijtc-379	73	20	of	of	ADP
ijtc-379	73	21	applying	apply	VERB
ijtc-379	73	22	for	for	ADP
ijtc-379	73	23	vat	vat	NOUN
ijtc-379	73	24	restitution	restitution	NOUN
ijtc-379	73	25	at	at	ADP
ijtc-379	73	26	the	the	DET
ijtc-379	73	27	directorate	directorate	ADJ
ijtc-379	73	28	general	general	NOUN
ijtc-379	73	29	of	of	ADP
ijtc-379	73	30	taxes	taxis	NOUN
ijtc-379	73	31	.	.	PUNCT
ijtc-379	74	1	whereas	whereas	SCONJ
ijtc-379	74	2	in	in	ADP
ijtc-379	74	3	article	article	NOUN
ijtc-379	74	4	17b	17b	NOUN
ijtc-379	74	5	of	of	ADP
ijtc-379	74	6	the	the	DET
ijtc-379	74	7	law	law	NOUN
ijtc-379	74	8	on	on	ADP
ijtc-379	74	9	general	general	ADJ
ijtc-379	74	10	provisions	provision	NOUN
ijtc-379	74	11	of	of	ADP
ijtc-379	74	12	taxation	taxation	NOUN
ijtc-379	74	13	(	(	PUNCT
ijtc-379	74	14	uu	uu	PROPN
ijtc-379	74	15	kup	kup	PROPN
ijtc-379	74	16	)	)	PUNCT
ijtc-379	74	17	,	,	PUNCT
ijtc-379	74	18	it	it	PRON
ijtc-379	74	19	is	be	AUX
ijtc-379	74	20	regulated	regulate	VERB
ijtc-379	74	21	that	that	SCONJ
ijtc-379	74	22	the	the	DET
ijtc-379	74	23	directorate	directorate	ADJ
ijtc-379	74	24	general	general	NOUN
ijtc-379	74	25	of	of	ADP
ijtc-379	74	26	taxes	taxis	NOUN
ijtc-379	74	27	must	must	AUX
ijtc-379	74	28	issue	issue	VERB
ijtc-379	74	29	an	an	DET
ijtc-379	74	30	overpaid	overpay	VERB
ijtc-379	74	31	tax	tax	NOUN
ijtc-379	74	32	assessment	assessment	NOUN
ijtc-379	74	33	letter	letter	NOUN
ijtc-379	74	34	(	(	PUNCT
ijtc-379	74	35	spklb	spklb	NOUN
ijtc-379	74	36	)	)	PUNCT
ijtc-379	74	37	no	no	ADV
ijtc-379	74	38	later	later	ADV
ijtc-379	74	39	than	than	ADP
ijtc-379	74	40	12	12	NUM
ijtc-379	74	41	months	month	NOUN
ijtc-379	74	42	since	since	SCONJ
ijtc-379	74	43	restitution	restitution	NOUN
ijtc-379	74	44	application	application	NOUN
ijtc-379	74	45	received	receive	VERB
ijtc-379	74	46	in	in	ADP
ijtc-379	74	47	full	full	ADJ
ijtc-379	74	48	.	.	PUNCT
ijtc-379	75	1	if	if	SCONJ
ijtc-379	75	2	the	the	DET
ijtc-379	75	3	directorate	directorate	ADJ
ijtc-379	75	4	general	general	NOUN
ijtc-379	75	5	of	of	ADP
ijtc-379	75	6	taxes	taxis	NOUN
ijtc-379	75	7	does	do	AUX
ijtc-379	75	8	not	not	PART
ijtc-379	75	9	decide	decide	VERB
ijtc-379	75	10	within	within	ADP
ijtc-379	75	11	that	that	DET
ijtc-379	75	12	period	period	NOUN
ijtc-379	75	13	,	,	PUNCT
ijtc-379	75	14	the	the	DET
ijtc-379	75	15	application	application	NOUN
ijtc-379	75	16	is	be	AUX
ijtc-379	75	17	considered	consider	VERB
ijtc-379	75	18	granted	grant	VERB
ijtc-379	75	19	,	,	PUNCT
ijtc-379	75	20	and	and	CCONJ
ijtc-379	75	21	the	the	DET
ijtc-379	75	22	skplb	skplb	NOUN
ijtc-379	75	23	is	be	AUX
ijtc-379	75	24	issued	issue	VERB
ijtc-379	75	25	no	no	ADV
ijtc-379	75	26	later	later	ADV
ijtc-379	75	27	than	than	ADP
ijtc-379	75	28	1	1	NUM
ijtc-379	75	29	(	(	PUNCT
ijtc-379	75	30	one	one	NUM
ijtc-379	75	31	)	)	PUNCT
ijtc-379	75	32	month	month	NOUN
ijtc-379	75	33	after	after	ADP
ijtc-379	75	34	the	the	DET
ijtc-379	75	35	end	end	NOUN
ijtc-379	75	36	of	of	ADP
ijtc-379	75	37	the	the	DET
ijtc-379	75	38	period	period	NOUN
ijtc-379	75	39	.	.	PUNCT
ijtc-379	76	1	then	then	ADV
ijtc-379	76	2	,	,	PUNCT
ijtc-379	76	3	in	in	ADP
ijtc-379	76	4	paragraph	paragraph	NOUN
ijtc-379	76	5	(	(	PUNCT
ijtc-379	76	6	3	3	NUM
ijtc-379	76	7	)	)	PUNCT
ijtc-379	76	8	,	,	PUNCT
ijtc-379	76	9	it	it	PRON
ijtc-379	76	10	is	be	AUX
ijtc-379	76	11	also	also	ADV
ijtc-379	76	12	regulated	regulate	VERB
ijtc-379	76	13	that	that	SCONJ
ijtc-379	76	14	if	if	SCONJ
ijtc-379	76	15	the	the	DET
ijtc-379	76	16	directorate	directorate	ADJ
ijtc-379	76	17	general	general	NOUN
ijtc-379	76	18	of	of	ADP
ijtc-379	76	19	taxes	taxis	NOUN
ijtc-379	76	20	is	be	AUX
ijtc-379	76	21	late	late	ADJ
ijtc-379	76	22	in	in	ADP
ijtc-379	76	23	issuing	issue	VERB
ijtc-379	76	24	skplb	skplb	PROPN
ijtc-379	76	25	,	,	PUNCT
ijtc-379	76	26	the	the	DET
ijtc-379	76	27	taxpayer	taxpayer	NOUN
ijtc-379	76	28	will	will	AUX
ijtc-379	76	29	be	be	AUX
ijtc-379	76	30	given	give	VERB
ijtc-379	76	31	an	an	DET
ijtc-379	76	32	interest	interest	NOUN
ijtc-379	76	33	rate	rate	NOUN
ijtc-379	76	34	of	of	ADP
ijtc-379	76	35	2	2	NUM
ijtc-379	76	36	%	%	NOUN
ijtc-379	76	37	per	per	ADP
ijtc-379	76	38	month	month	NOUN
ijtc-379	76	39	,	,	PUNCT
ijtc-379	76	40	calculated	calculate	VERB
ijtc-379	76	41	from	from	ADP
ijtc-379	76	42	the	the	DET
ijtc-379	76	43	end	end	NOUN
ijtc-379	76	44	of	of	ADP
ijtc-379	76	45	the	the	DET
ijtc-379	76	46	period	period	NOUN
ijtc-379	76	47	.	.	PUNCT
ijtc-379	77	1	so	so	ADV
ijtc-379	77	2	,	,	PUNCT
ijtc-379	77	3	the	the	DET
ijtc-379	77	4	kup	kup	PROPN
ijtc-379	77	5	law	law	NOUN
ijtc-379	77	6	has	have	AUX
ijtc-379	77	7	provided	provide	VERB
ijtc-379	77	8	legal	legal	ADJ
ijtc-379	77	9	certainty	certainty	NOUN
ijtc-379	77	10	for	for	ADP
ijtc-379	77	11	taxpayers	taxpayer	NOUN
ijtc-379	77	12	(	(	PUNCT
ijtc-379	77	13	corporates	corporate	NOUN
ijtc-379	77	14	)	)	PUNCT
ijtc-379	77	15	(	(	PUNCT
ijtc-379	77	16	business	business	NOUN
ijtc-379	77	17	actors	actor	NOUN
ijtc-379	77	18	)	)	PUNCT
ijtc-379	77	19	to	to	PART
ijtc-379	77	20	apply	apply	VERB
ijtc-379	77	21	for	for	ADP
ijtc-379	77	22	restitution	restitution	NOUN
ijtc-379	77	23	.	.	PUNCT
ijtc-379	78	1	however	however	ADV
ijtc-379	78	2	,	,	PUNCT
ijtc-379	78	3	in	in	ADP
ijtc-379	78	4	practice	practice	NOUN
ijtc-379	78	5	,	,	PUNCT
ijtc-379	78	6	there	there	PRON
ijtc-379	78	7	are	be	VERB
ijtc-379	78	8	many	many	ADJ
ijtc-379	78	9	factors	factor	NOUN
ijtc-379	78	10	hamper	hamper	VERB
ijtc-379	78	11	the	the	DET
ijtc-379	78	12	process	process	NOUN
ijtc-379	78	13	of	of	ADP
ijtc-379	78	14	paying	pay	VERB
ijtc-379	78	15	restitution	restitution	NOUN
ijtc-379	78	16	,	,	PUNCT
ijtc-379	78	17	such	such	ADJ
ijtc-379	78	18	as	as	ADP
ijtc-379	78	19	bureaucracy	bureaucracy	NOUN
ijtc-379	78	20	,	,	PUNCT
ijtc-379	78	21	the	the	DET
ijtc-379	78	22	interpretation	interpretation	NOUN
ijtc-379	78	23	of	of	ADP
ijtc-379	78	24	several	several	ADJ
ijtc-379	78	25	articles	article	NOUN
ijtc-379	78	26	in	in	ADP
ijtc-379	78	27	the	the	DET
ijtc-379	78	28	taxation	taxation	NOUN
ijtc-379	78	29	law	law	NOUN
ijtc-379	78	30	,	,	PUNCT
ijtc-379	78	31	which	which	PRON
ijtc-379	78	32	can	can	AUX
ijtc-379	78	33	be	be	AUX
ijtc-379	78	34	vary	vary	ADJ
ijtc-379	78	35	,	,	PUNCT
ijtc-379	78	36	especially	especially	ADV
ijtc-379	78	37	those	those	PRON
ijtc-379	78	38	concerning	concern	VERB
ijtc-379	78	39	requests	request	NOUN
ijtc-379	78	40	for	for	ADP
ijtc-379	78	41	completeness	completeness	NOUN
ijtc-379	78	42	of	of	ADP
ijtc-379	78	43	documents	document	NOUN
ijtc-379	78	44	or	or	CCONJ
ijtc-379	78	45	company	company	NOUN
ijtc-379	78	46	data	datum	NOUN
ijtc-379	78	47	,	,	PUNCT
ijtc-379	78	48	and	and	CCONJ
ijtc-379	78	49	so	so	ADV
ijtc-379	78	50	on	on	ADV
ijtc-379	78	51	.	.	PUNCT
ijtc-379	79	1	vat	vat	NOUN
ijtc-379	79	2	restitution	restitution	NOUN
ijtc-379	79	3	has	have	VERB
ijtc-379	79	4	a	a	DET
ijtc-379	79	5	legal	legal	ADJ
ijtc-379	79	6	basis	basis	NOUN
ijtc-379	79	7	for	for	ADP
ijtc-379	79	8	law	law	NOUN
ijtc-379	79	9	no	no	NOUN
ijtc-379	79	10	.	.	PROPN
ijtc-379	80	1	28	28	NUM
ijtc-379	80	2	of	of	ADP
ijtc-379	80	3	2007	2007	NUM
ijtc-379	81	1	and	and	CCONJ
ijtc-379	81	2	strengthened	strengthen	VERB
ijtc-379	81	3	by	by	ADP
ijtc-379	81	4	minister	minister	NOUN
ijtc-379	81	5	of	of	ADP
ijtc-379	81	6	finance	finance	NOUN
ijtc-379	81	7	regulation	regulation	NOUN
ijtc-379	81	8	(	(	PUNCT
ijtc-379	81	9	pmk	pmk	PROPN
ijtc-379	81	10	)	)	PUNCT
ijtc-379	81	11	192	192	NUM
ijtc-379	81	12	/	/	SYM
ijtc-379	81	13	pmk.03/2007	pmk.03/2007	ADJ
ijtc-379	81	14	and	and	CCONJ
ijtc-379	81	15	later	later	ADV
ijtc-379	81	16	changed	change	VERB
ijtc-379	81	17	to	to	ADP
ijtc-379	81	18	pmk	pmk	PROPN
ijtc-379	81	19	number	number	PROPN
ijtc-379	81	20	74	74	NUM
ijtc-379	81	21	/	/	SYM
ijtc-379	81	22	pmk.03/2012	pmk.03/2012	NOUN
ijtc-379	82	1	and	and	CCONJ
ijtc-379	82	2	then	then	ADV
ijtc-379	82	3	it	it	PRON
ijtc-379	82	4	was	be	AUX
ijtc-379	82	5	changed	change	VERB
ijtc-379	82	6	again	again	ADV
ijtc-379	82	7	to	to	ADP
ijtc-379	82	8	pmk	pmk	PROPN
ijtc-379	82	9	number	number	PROPN
ijtc-379	82	10	198	198	NUM
ijtc-379	82	11	/	/	SYM
ijtc-379	82	12	pmk.03/2013	pmk.03/2013	NOUN
ijtc-379	82	13	,	,	PUNCT
ijtc-379	82	14	and	and	CCONJ
ijtc-379	82	15	the	the	DET
ijtc-379	82	16	latest	late	ADJ
ijtc-379	82	17	pmk	pmk	PROPN
ijtc-379	82	18	number	number	NOUN
ijtc-379	82	19	39	39	NUM
ijtc-379	82	20	/	/	SYM
ijtc-379	82	21	pmk.03/2018	pmk.03/2018	NOUN
ijtc-379	82	22	.	.	PUNCT
ijtc-379	83	1	the	the	DET
ijtc-379	83	2	provision	provision	NOUN
ijtc-379	83	3	in	in	ADP
ijtc-379	83	4	the	the	DET
ijtc-379	83	5	form	form	NOUN
ijtc-379	83	6	of	of	ADP
ijtc-379	83	7	law	law	NOUN
ijtc-379	83	8	is	be	AUX
ijtc-379	83	9	the	the	DET
ijtc-379	83	10	government	government	NOUN
ijtc-379	83	11	effort	effort	NOUN
ijtc-379	83	12	to	to	PART
ijtc-379	83	13	inform	inform	VERB
ijtc-379	83	14	the	the	DET
ijtc-379	83	15	requirements	requirement	NOUN
ijtc-379	83	16	of	of	ADP
ijtc-379	83	17	taxpayers	taxpayer	NOUN
ijtc-379	83	18	/	/	SYM
ijtc-379	83	19	pkp	pkp	PROPN
ijtc-379	83	20	in	in	ADP
ijtc-379	83	21	applying	apply	VERB
ijtc-379	83	22	for	for	ADP
ijtc-379	83	23	vat	vat	NOUN
ijtc-379	83	24	restitution	restitution	NOUN
ijtc-379	83	25	.	.	PUNCT
ijtc-379	84	1	meanwhile	meanwhile	ADV
ijtc-379	84	2	,	,	PUNCT
ijtc-379	84	3	the	the	DET
ijtc-379	84	4	pmk	pmk	PROPN
ijtc-379	84	5	which	which	PRON
ijtc-379	84	6	has	have	AUX
ijtc-379	84	7	been	be	AUX
ijtc-379	84	8	revised	revise	VERB
ijtc-379	84	9	up	up	ADP
ijtc-379	84	10	to	to	PART
ijtc-379	84	11	three	three	NUM
ijtc-379	84	12	times	time	NOUN
ijtc-379	84	13	is	be	AUX
ijtc-379	84	14	a	a	DET
ijtc-379	84	15	procedure	procedure	NOUN
ijtc-379	84	16	for	for	ADP
ijtc-379	84	17	the	the	DET
ijtc-379	84	18	implementation	implementation	NOUN
ijtc-379	84	19	of	of	ADP
ijtc-379	84	20	the	the	DET
ijtc-379	84	21	preliminary	preliminary	ADJ
ijtc-379	84	22	implementation	implementation	NOUN
ijtc-379	84	23	of	of	ADP
ijtc-379	84	24	tax	tax	NOUN
ijtc-379	84	25	overpayments	overpayment	NOUN
ijtc-379	84	26	or	or	CCONJ
ijtc-379	84	27	acceleration	acceleration	NOUN
ijtc-379	84	28	of	of	ADP
ijtc-379	84	29	tax	tax	NOUN
ijtc-379	84	30	refunds	refund	NOUN
ijtc-379	84	31	/	/	SYM
ijtc-379	84	32	vat	vat	NOUN
ijtc-379	84	33	restitution	restitution	NOUN
ijtc-379	84	34	.	.	PUNCT
ijtc-379	85	1	preliminary	preliminary	ADJ
ijtc-379	85	2	restitution	restitution	NOUN
ijtc-379	85	3	or	or	CCONJ
ijtc-379	85	4	in	in	ADP
ijtc-379	85	5	this	this	DET
ijtc-379	85	6	case	case	NOUN
ijtc-379	85	7	the	the	DET
ijtc-379	85	8	acceleration	acceleration	NOUN
ijtc-379	85	9	of	of	ADP
ijtc-379	85	10	vat	vat	NOUN
ijtc-379	85	11	refunds	refund	NOUN
ijtc-379	85	12	is	be	AUX
ijtc-379	85	13	needed	need	VERB
ijtc-379	85	14	so	so	SCONJ
ijtc-379	85	15	that	that	SCONJ
ijtc-379	85	16	the	the	DET
ijtc-379	85	17	pkp	pkp	PROPN
ijtc-379	85	18	gets	get	VERB
ijtc-379	85	19	legal	legal	ADJ
ijtc-379	85	20	certainty	certainty	NOUN
ijtc-379	85	21	that	that	SCONJ
ijtc-379	85	22	the	the	DET
ijtc-379	85	23	excess	excess	ADJ
ijtc-379	85	24	vat	vat	NOUN
ijtc-379	85	25	that	that	PRON
ijtc-379	85	26	has	have	AUX
ijtc-379	85	27	been	be	AUX
ijtc-379	85	28	deposited	deposit	VERB
ijtc-379	85	29	into	into	ADP
ijtc-379	85	30	the	the	DET
ijtc-379	85	31	state	state	NOUN
ijtc-379	85	32	can	can	AUX
ijtc-379	85	33	be	be	AUX
ijtc-379	85	34	submitted	submit	VERB
ijtc-379	85	35	for	for	ADP
ijtc-379	85	36	restitution	restitution	NOUN
ijtc-379	85	37	more	more	ADV
ijtc-379	85	38	quickly	quickly	ADV
ijtc-379	85	39	.	.	PUNCT
ijtc-379	86	1	(	(	PUNCT
ijtc-379	86	2	sukardji	sukardji	PROPN
ijtc-379	86	3	,	,	PUNCT
ijtc-379	86	4	2019	2019	NUM
ijtc-379	86	5	)	)	PUNCT
ijtc-379	86	6	based	base	VERB
ijtc-379	86	7	on	on	ADP
ijtc-379	86	8	previous	previous	ADJ
ijtc-379	86	9	research	research	NOUN
ijtc-379	86	10	,	,	PUNCT
ijtc-379	86	11	the	the	DET
ijtc-379	86	12	author	author	NOUN
ijtc-379	86	13	tries	try	VERB
ijtc-379	86	14	to	to	PART
ijtc-379	86	15	explain	explain	VERB
ijtc-379	86	16	how	how	SCONJ
ijtc-379	86	17	the	the	DET
ijtc-379	86	18	process	process	NOUN
ijtc-379	86	19	of	of	ADP
ijtc-379	86	20	the	the	DET
ijtc-379	86	21	occurrence	occurrence	NOUN
ijtc-379	86	22	of	of	ADP
ijtc-379	86	23	tax	tax	NOUN
ijtc-379	86	24	overpayment	overpayment	NOUN
ijtc-379	86	25	restitution	restitution	NOUN
ijtc-379	86	26	.	.	PUNCT
ijtc-379	87	1	restitution	restitution	NOUN
ijtc-379	87	2	is	be	AUX
ijtc-379	87	3	an	an	DET
ijtc-379	87	4	overpayment	overpayment	NOUN
ijtc-379	87	5	of	of	ADP
ijtc-379	87	6	value	value	NOUN
ijtc-379	87	7	-	-	PUNCT
ijtc-379	87	8	added	add	VERB
ijtc-379	87	9	tax	tax	NOUN
ijtc-379	87	10	that	that	PRON
ijtc-379	87	11	occurs	occur	VERB
ijtc-379	87	12	because	because	SCONJ
ijtc-379	87	13	the	the	DET
ijtc-379	87	14	amount	amount	NOUN
ijtc-379	87	15	of	of	ADP
ijtc-379	87	16	input	input	NOUN
ijtc-379	87	17	tax	tax	NOUN
ijtc-379	87	18	paid	pay	VERB
ijtc-379	87	19	is	be	AUX
ijtc-379	87	20	greater	great	ADJ
ijtc-379	87	21	than	than	ADP
ijtc-379	87	22	the	the	DET
ijtc-379	87	23	amount	amount	NOUN
ijtc-379	87	24	of	of	ADP
ijtc-379	87	25	output	output	NOUN
ijtc-379	87	26	tax	tax	NOUN
ijtc-379	87	27	collected	collect	VERB
ijtc-379	87	28	in	in	ADP
ijtc-379	87	29	a	a	DET
ijtc-379	87	30	tax	tax	NOUN
ijtc-379	87	31	period	period	NOUN
ijtc-379	87	32	.	.	PUNCT
ijtc-379	88	1	productivity	productivity	NOUN
ijtc-379	88	2	restitution	restitution	NOUN
ijtc-379	88	3	of	of	ADP
ijtc-379	88	4	decisions	decision	NOUN
ijtc-379	88	5	that	that	PRON
ijtc-379	88	6	stipulate	stipulate	VERB
ijtc-379	88	7	the	the	DET
ijtc-379	88	8	existence	existence	NOUN
ijtc-379	88	9	of	of	ADP
ijtc-379	88	10	tax	tax	NOUN
ijtc-379	88	11	overpayments	overpayment	NOUN
ijtc-379	88	12	,	,	PUNCT
ijtc-379	88	13	decisions	decision	NOUN
ijtc-379	88	14	in	in	ADP
ijtc-379	88	15	tax	tax	NOUN
ijtc-379	88	16	payments	payment	NOUN
ijtc-379	88	17	are	be	AUX
ijtc-379	88	18	tax	tax	NOUN
ijtc-379	88	19	assessments	assessment	NOUN
ijtc-379	88	20	overpaid	overpay	VERB
ijtc-379	88	21	(	(	PUNCT
ijtc-379	88	22	skplb	skplb	PROPN
ijtc-379	88	23	)	)	PUNCT
ijtc-379	88	24	which	which	PRON
ijtc-379	88	25	after	after	ADP
ijtc-379	88	26	being	be	AUX
ijtc-379	88	27	issued	issue	VERB
ijtc-379	88	28	after	after	ADP
ijtc-379	88	29	going	go	VERB
ijtc-379	88	30	through	through	ADP
ijtc-379	88	31	an	an	DET
ijtc-379	88	32	inspection	inspection	NOUN
ijtc-379	88	33	process	process	NOUN
ijtc-379	88	34	,	,	PUNCT
ijtc-379	88	35	examination	examination	NOUN
ijtc-379	88	36	of	of	ADP
ijtc-379	88	37	mass	mass	ADJ
ijtc-379	88	38	notification	notification	NOUN
ijtc-379	88	39	letters	letter	NOUN
ijtc-379	88	40	is	be	AUX
ijtc-379	88	41	required	require	VERB
ijtc-379	88	42	to	to	PART
ijtc-379	88	43	be	be	AUX
ijtc-379	88	44	carried	carry	VERB
ijtc-379	88	45	out	out	ADP
ijtc-379	88	46	to	to	PART
ijtc-379	88	47	provide	provide	VERB
ijtc-379	88	48	legal	legal	ADJ
ijtc-379	88	49	certainty	certainty	NOUN
ijtc-379	88	50	on	on	ADP
ijtc-379	88	51	the	the	DET
ijtc-379	88	52	status	status	NOUN
ijtc-379	88	53	of	of	ADP
ijtc-379	88	54	tax	tax	NOUN
ijtc-379	88	55	payments	payment	NOUN
ijtc-379	88	56	from	from	ADP
ijtc-379	88	57	taxable	taxable	ADJ
ijtc-379	88	58	employers	employer	NOUN
ijtc-379	88	59	.	.	PUNCT
ijtc-379	89	1	the	the	DET
ijtc-379	89	2	directorate	directorate	ADJ
ijtc-379	89	3	general	general	NOUN
ijtc-379	89	4	of	of	ADP
ijtc-379	89	5	taxes	taxis	NOUN
ijtc-379	89	6	will	will	AUX
ijtc-379	89	7	issue	issue	VERB
ijtc-379	89	8	a	a	DET
ijtc-379	89	9	decision	decision	NOUN
ijtc-379	89	10	letter	letter	NOUN
ijtc-379	89	11	on	on	ADP
ijtc-379	89	12	preliminary	preliminary	ADJ
ijtc-379	89	13	return	return	NOUN
ijtc-379	89	14	of	of	ADP
ijtc-379	89	15	excess	excess	ADJ
ijtc-379	89	16	tax	tax	NOUN
ijtc-379	89	17	,	,	PUNCT
ijtc-379	89	18	namely	namely	ADV
ijtc-379	89	19	a	a	DET
ijtc-379	89	20	decision	decision	NOUN
ijtc-379	89	21	letter	letter	NOUN
ijtc-379	89	22	that	that	PRON
ijtc-379	89	23	determines	determine	VERB
ijtc-379	89	24	the	the	DET
ijtc-379	89	25	amount	amount	NOUN
ijtc-379	89	26	of	of	ADP
ijtc-379	89	27	the	the	DET
ijtc-379	89	28	preliminary	preliminary	ADJ
ijtc-379	89	29	return	return	NOUN
ijtc-379	89	30	on	on	ADP
ijtc-379	89	31	excess	excess	ADJ
ijtc-379	89	32	tax	tax	NOUN
ijtc-379	89	33	for	for	ADP
ijtc-379	89	34	certain	certain	ADJ
ijtc-379	89	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	89	36	analysis	analysis	NOUN
ijtc-379	89	37	of	of	ADP
ijtc-379	89	38	value	value	NOUN
ijtc-379	89	39	-	-	PUNCT
ijtc-379	89	40	added	add	VERB
ijtc-379	89	41	tax	tax	NOUN
ijtc-379	89	42	restitution	restitution	NOUN
ijtc-379	89	43	on	on	ADP
ijtc-379	89	44	exports	export	NOUN
ijtc-379	89	45	at	at	ADP
ijtc-379	89	46	pt	pt	PROPN
ijtc-379	89	47	.	.	PROPN
ijtc-379	89	48	rama	rama	PROPN
ijtc-379	89	49	global	global	PROPN
ijtc-379	89	50	in	in	ADP
ijtc-379	89	51	2019	2019	NUM
ijtc-379	89	52	natision	natision	NOUN
ijtc-379	89	53	,	,	PUNCT
ijtc-379	89	54	anggraini	anggraini	NOUN
ijtc-379	89	55	,	,	PUNCT
ijtc-379	89	56	rulandari	rulandari	NOUN
ijtc-379	89	57	,	,	PUNCT
ijtc-379	89	58	agoestyowati	agoestyowati	NOUN
ijtc-379	89	59	317	317	NUM
ijtc-379	89	60	|	|	ADV
ijtc-379	89	61	ilomata	ilomata	PROPN
ijtc-379	89	62	international	international	ADJ
ijtc-379	89	63	journal	journal	NOUN
ijtc-379	89	64	of	of	ADP
ijtc-379	89	65	tax	tax	PROPN
ijtc-379	89	66	&	&	CCONJ
ijtc-379	89	67	accounting	account	VERB
ijtc-379	89	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	89	69	taxpayers	taxpayer	NOUN
ijtc-379	89	70	.	.	PUNCT
ijtc-379	90	1	based	base	VERB
ijtc-379	90	2	on	on	ADP
ijtc-379	90	3	article	article	NOUN
ijtc-379	90	4	7	7	NUM
ijtc-379	90	5	paragraph	paragraph	NOUN
ijtc-379	90	6	(	(	PUNCT
ijtc-379	90	7	1	1	NUM
ijtc-379	90	8	)	)	PUNCT
ijtc-379	90	9	of	of	ADP
ijtc-379	90	10	the	the	DET
ijtc-379	90	11	regulation	regulation	NOUN
ijtc-379	90	12	of	of	ADP
ijtc-379	90	13	the	the	DET
ijtc-379	90	14	minister	minister	NOUN
ijtc-379	90	15	of	of	ADP
ijtc-379	90	16	finance	finance	NOUN
ijtc-379	90	17	number	number	NOUN
ijtc-379	90	18	72	72	NUM
ijtc-379	90	19	/	/	SYM
ijtc-379	90	20	pmk.03/2010	pmk.03/2010	PROPN
ijtc-379	90	21	,	,	PUNCT
ijtc-379	90	22	the	the	DET
ijtc-379	90	23	process	process	NOUN
ijtc-379	90	24	of	of	ADP
ijtc-379	90	25	refunding	refund	VERB
ijtc-379	90	26	the	the	DET
ijtc-379	90	27	excess	excess	ADJ
ijtc-379	90	28	tax	tax	NOUN
ijtc-379	90	29	must	must	AUX
ijtc-379	90	30	be	be	AUX
ijtc-379	90	31	completed	complete	VERB
ijtc-379	90	32	within	within	ADP
ijtc-379	90	33	1	1	NUM
ijtc-379	90	34	month	month	NOUN
ijtc-379	90	35	after	after	SCONJ
ijtc-379	90	36	the	the	DET
ijtc-379	90	37	complete	complete	ADJ
ijtc-379	90	38	application	application	NOUN
ijtc-379	90	39	is	be	AUX
ijtc-379	90	40	received	receive	VERB
ijtc-379	90	41	.	.	PUNCT
ijtc-379	91	1	method	method	VERB
ijtc-379	91	2	this	this	DET
ijtc-379	91	3	study	study	NOUN
ijtc-379	91	4	uses	use	VERB
ijtc-379	91	5	a	a	DET
ijtc-379	91	6	qualitative	qualitative	ADJ
ijtc-379	91	7	approach	approach	NOUN
ijtc-379	91	8	,	,	PUNCT
ijtc-379	91	9	which	which	PRON
ijtc-379	91	10	requires	require	VERB
ijtc-379	91	11	relevant	relevant	ADJ
ijtc-379	91	12	and	and	CCONJ
ijtc-379	91	13	accurate	accurate	ADJ
ijtc-379	91	14	data	datum	NOUN
ijtc-379	91	15	and	and	CCONJ
ijtc-379	91	16	information	information	NOUN
ijtc-379	91	17	to	to	PART
ijtc-379	91	18	support	support	VERB
ijtc-379	91	19	the	the	DET
ijtc-379	91	20	research	research	NOUN
ijtc-379	91	21	results	result	NOUN
ijtc-379	91	22	.	.	PUNCT
ijtc-379	92	1	the	the	DET
ijtc-379	92	2	kind	kind	NOUN
ijtc-379	92	3	of	of	ADP
ijtc-379	92	4	research	research	NOUN
ijtc-379	92	5	used	use	VERB
ijtc-379	92	6	is	be	AUX
ijtc-379	92	7	descriptive	descriptive	ADJ
ijtc-379	92	8	qualitative	qualitative	NOUN
ijtc-379	92	9	,	,	PUNCT
ijtc-379	92	10	where	where	SCONJ
ijtc-379	92	11	the	the	DET
ijtc-379	92	12	type	type	NOUN
ijtc-379	92	13	of	of	ADP
ijtc-379	92	14	descriptive	descriptive	ADJ
ijtc-379	92	15	qualitative	qualitative	ADJ
ijtc-379	92	16	research	research	NOUN
ijtc-379	92	17	is	be	AUX
ijtc-379	92	18	carried	carry	VERB
ijtc-379	92	19	out	out	ADP
ijtc-379	92	20	by	by	ADP
ijtc-379	92	21	determining	determine	VERB
ijtc-379	92	22	the	the	DET
ijtc-379	92	23	data	datum	NOUN
ijtc-379	92	24	that	that	PRON
ijtc-379	92	25	will	will	AUX
ijtc-379	92	26	be	be	AUX
ijtc-379	92	27	used	use	VERB
ijtc-379	92	28	,	,	PUNCT
ijtc-379	92	29	collecting	collect	VERB
ijtc-379	92	30	the	the	DET
ijtc-379	92	31	data	datum	NOUN
ijtc-379	92	32	that	that	PRON
ijtc-379	92	33	has	have	AUX
ijtc-379	92	34	been	be	AUX
ijtc-379	92	35	determined	determine	VERB
ijtc-379	92	36	,	,	PUNCT
ijtc-379	92	37	then	then	ADV
ijtc-379	92	38	grouping	group	VERB
ijtc-379	92	39	it	it	PRON
ijtc-379	92	40	,	,	PUNCT
ijtc-379	92	41	interpreting	interpreting	NOUN
ijtc-379	92	42	,	,	PUNCT
ijtc-379	92	43	and	and	CCONJ
ijtc-379	92	44	analyzing	analyze	VERB
ijtc-379	92	45	the	the	DET
ijtc-379	92	46	data	datum	NOUN
ijtc-379	92	47	,	,	PUNCT
ijtc-379	92	48	and	and	CCONJ
ijtc-379	92	49	comparing	compare	VERB
ijtc-379	92	50	it	it	PRON
ijtc-379	92	51	with	with	ADP
ijtc-379	92	52	theories	theory	NOUN
ijtc-379	92	53	,	,	PUNCT
ijtc-379	92	54	then	then	ADV
ijtc-379	92	55	a	a	DET
ijtc-379	92	56	conclusion	conclusion	NOUN
ijtc-379	92	57	is	be	AUX
ijtc-379	92	58	taken	take	VERB
ijtc-379	92	59	and	and	CCONJ
ijtc-379	92	60	then	then	ADV
ijtc-379	92	61	gives	give	VERB
ijtc-379	92	62	a	a	DET
ijtc-379	92	63	conclusion	conclusion	NOUN
ijtc-379	92	64	and	and	CCONJ
ijtc-379	92	65	it	it	PRON
ijtc-379	92	66	will	will	AUX
ijtc-379	92	67	be	be	AUX
ijtc-379	92	68	continued	continue	VERB
ijtc-379	92	69	by	by	ADP
ijtc-379	92	70	suggestion	suggestion	NOUN
ijtc-379	92	71	.	.	PUNCT
ijtc-379	93	1	the	the	DET
ijtc-379	93	2	descriptive	descriptive	ADJ
ijtc-379	93	3	method	method	NOUN
ijtc-379	93	4	is	be	AUX
ijtc-379	93	5	a	a	DET
ijtc-379	93	6	method	method	NOUN
ijtc-379	93	7	in	in	ADP
ijtc-379	93	8	examining	examine	VERB
ijtc-379	93	9	the	the	DET
ijtc-379	93	10	status	status	NOUN
ijtc-379	93	11	of	of	ADP
ijtc-379	93	12	a	a	DET
ijtc-379	93	13	group	group	NOUN
ijtc-379	93	14	of	of	ADP
ijtc-379	93	15	people	people	NOUN
ijtc-379	93	16	,	,	PUNCT
ijtc-379	93	17	an	an	DET
ijtc-379	93	18	object	object	NOUN
ijtc-379	93	19	,	,	PUNCT
ijtc-379	93	20	condition	condition	NOUN
ijtc-379	93	21	,	,	PUNCT
ijtc-379	93	22	system	system	NOUN
ijtc-379	93	23	of	of	ADP
ijtc-379	93	24	thought	thought	NOUN
ijtc-379	93	25	,	,	PUNCT
ijtc-379	93	26	or	or	CCONJ
ijtc-379	93	27	events	event	NOUN
ijtc-379	93	28	in	in	ADP
ijtc-379	93	29	the	the	DET
ijtc-379	93	30	present	present	ADJ
ijtc-379	93	31	time	time	NOUN
ijtc-379	93	32	.	.	PUNCT
ijtc-379	94	1	this	this	DET
ijtc-379	94	2	type	type	NOUN
ijtc-379	94	3	of	of	ADP
ijtc-379	94	4	research	research	NOUN
ijtc-379	94	5	tried	try	VERB
ijtc-379	94	6	to	to	PART
ijtc-379	94	7	explain	explain	VERB
ijtc-379	94	8	certain	certain	ADJ
ijtc-379	94	9	social	social	ADJ
ijtc-379	94	10	phenomena	phenomenon	NOUN
ijtc-379	94	11	.	.	PUNCT
ijtc-379	95	1	research	research	NOUN
ijtc-379	95	2	can	can	AUX
ijtc-379	95	3	be	be	AUX
ijtc-379	95	4	divided	divide	VERB
ijtc-379	95	5	into	into	ADP
ijtc-379	95	6	several	several	ADJ
ijtc-379	95	7	types	type	NOUN
ijtc-379	95	8	,	,	PUNCT
ijtc-379	95	9	based	base	VERB
ijtc-379	95	10	on	on	ADP
ijtc-379	95	11	differentiating	differentiate	VERB
ijtc-379	95	12	criteria	criterion	NOUN
ijtc-379	95	13	,	,	PUNCT
ijtc-379	95	14	including	include	VERB
ijtc-379	95	15	the	the	DET
ijtc-379	95	16	final	final	ADJ
ijtc-379	95	17	function	function	NOUN
ijtc-379	95	18	and	and	CCONJ
ijtc-379	95	19	approach	approach	NOUN
ijtc-379	95	20	.	.	PUNCT
ijtc-379	96	1	this	this	DET
ijtc-379	96	2	research	research	NOUN
ijtc-379	96	3	aims	aim	VERB
ijtc-379	96	4	to	to	PART
ijtc-379	96	5	determine	determine	VERB
ijtc-379	96	6	how	how	SCONJ
ijtc-379	96	7	the	the	DET
ijtc-379	96	8	value	value	NOUN
ijtc-379	96	9	-	-	PUNCT
ijtc-379	96	10	added	add	VERB
ijtc-379	96	11	tax	tax	NOUN
ijtc-379	96	12	restitution	restitution	NOUN
ijtc-379	96	13	of	of	ADP
ijtc-379	96	14	pt	pt	PROPN
ijtc-379	96	15	.	.	PROPN
ijtc-379	96	16	rama	rama	PROPN
ijtc-379	96	17	global	global	PROPN
ijtc-379	96	18	,	,	PUNCT
ijtc-379	96	19	and	and	CCONJ
ijtc-379	96	20	how	how	SCONJ
ijtc-379	96	21	tax	tax	NOUN
ijtc-379	96	22	planning	planning	NOUN
ijtc-379	96	23	is	be	AUX
ijtc-379	96	24	used	use	VERB
ijtc-379	96	25	by	by	ADP
ijtc-379	96	26	pt	pt	PROPN
ijtc-379	96	27	.	.	PROPN
ijtc-379	96	28	rama	rama	PROPN
ijtc-379	96	29	global	global	PROPN
ijtc-379	96	30	in	in	ADP
ijtc-379	96	31	implementing	implement	VERB
ijtc-379	96	32	tax	tax	NOUN
ijtc-379	96	33	restitution	restitution	NOUN
ijtc-379	96	34	,	,	PUNCT
ijtc-379	96	35	by	by	ADP
ijtc-379	96	36	determining	determine	VERB
ijtc-379	96	37	the	the	DET
ijtc-379	96	38	data	datum	NOUN
ijtc-379	96	39	that	that	PRON
ijtc-379	96	40	will	will	AUX
ijtc-379	96	41	be	be	AUX
ijtc-379	96	42	used	use	VERB
ijtc-379	96	43	,	,	PUNCT
ijtc-379	96	44	and	and	CCONJ
ijtc-379	96	45	then	then	ADV
ijtc-379	96	46	collecting	collect	VERB
ijtc-379	96	47	the	the	DET
ijtc-379	96	48	data	datum	NOUN
ijtc-379	96	49	that	that	PRON
ijtc-379	96	50	has	have	AUX
ijtc-379	96	51	been	be	AUX
ijtc-379	96	52	determined	determine	VERB
ijtc-379	96	53	,	,	PUNCT
ijtc-379	96	54	then	then	ADV
ijtc-379	96	55	grouping	group	VERB
ijtc-379	96	56	it	it	PRON
ijtc-379	96	57	,	,	PUNCT
ijtc-379	96	58	interpreting	interpreting	NOUN
ijtc-379	96	59	,	,	PUNCT
ijtc-379	96	60	and	and	CCONJ
ijtc-379	96	61	analyzing	analyze	VERB
ijtc-379	96	62	the	the	DET
ijtc-379	96	63	data	datum	NOUN
ijtc-379	96	64	and	and	CCONJ
ijtc-379	96	65	comparing	compare	VERB
ijtc-379	96	66	it	it	PRON
ijtc-379	96	67	with	with	ADP
ijtc-379	96	68	theories	theory	NOUN
ijtc-379	96	69	,	,	PUNCT
ijtc-379	96	70	then	then	ADV
ijtc-379	96	71	drawing	draw	VERB
ijtc-379	96	72	a	a	DET
ijtc-379	96	73	conclusion	conclusion	NOUN
ijtc-379	96	74	,	,	PUNCT
ijtc-379	96	75	and	and	CCONJ
ijtc-379	96	76	then	then	ADV
ijtc-379	96	77	providing	provide	VERB
ijtc-379	96	78	suggestions	suggestion	NOUN
ijtc-379	96	79	.	.	PUNCT
ijtc-379	97	1	based	base	VERB
ijtc-379	97	2	on	on	ADP
ijtc-379	97	3	the	the	DET
ijtc-379	97	4	place	place	NOUN
ijtc-379	97	5	of	of	ADP
ijtc-379	97	6	implementation	implementation	NOUN
ijtc-379	97	7	,	,	PUNCT
ijtc-379	97	8	this	this	DET
ijtc-379	97	9	research	research	NOUN
ijtc-379	97	10	is	be	AUX
ijtc-379	97	11	field	field	NOUN
ijtc-379	97	12	research	research	NOUN
ijtc-379	97	13	,	,	PUNCT
ijtc-379	97	14	namely	namely	ADV
ijtc-379	97	15	visiting	visit	VERB
ijtc-379	97	16	the	the	DET
ijtc-379	97	17	institution	institution	NOUN
ijtc-379	97	18	that	that	PRON
ijtc-379	97	19	is	be	AUX
ijtc-379	97	20	the	the	DET
ijtc-379	97	21	object	object	NOUN
ijtc-379	97	22	of	of	ADP
ijtc-379	97	23	research	research	NOUN
ijtc-379	97	24	by	by	ADP
ijtc-379	97	25	asking	ask	VERB
ijtc-379	97	26	for	for	ADP
ijtc-379	97	27	data	datum	NOUN
ijtc-379	97	28	and	and	CCONJ
ijtc-379	97	29	an	an	DET
ijtc-379	97	30	explanation	explanation	NOUN
ijtc-379	97	31	of	of	ADP
ijtc-379	97	32	what	what	PRON
ijtc-379	97	33	is	be	AUX
ijtc-379	97	34	being	be	AUX
ijtc-379	97	35	studied	study	VERB
ijtc-379	97	36	.	.	PUNCT
ijtc-379	98	1	the	the	DET
ijtc-379	98	2	definition	definition	NOUN
ijtc-379	98	3	of	of	ADP
ijtc-379	98	4	operational	operational	ADJ
ijtc-379	98	5	is	be	AUX
ijtc-379	98	6	a	a	DET
ijtc-379	98	7	definition	definition	NOUN
ijtc-379	98	8	given	give	VERB
ijtc-379	98	9	to	to	ADP
ijtc-379	98	10	a	a	DET
ijtc-379	98	11	variable	variable	NOUN
ijtc-379	98	12	by	by	ADP
ijtc-379	98	13	giving	give	VERB
ijtc-379	98	14	meaning	meaning	NOUN
ijtc-379	98	15	or	or	CCONJ
ijtc-379	98	16	specifying	specify	VERB
ijtc-379	98	17	an	an	DET
ijtc-379	98	18	activity	activity	NOUN
ijtc-379	98	19	or	or	CCONJ
ijtc-379	98	20	justifying	justify	VERB
ijtc-379	98	21	an	an	DET
ijtc-379	98	22	operation	operation	NOUN
ijtc-379	98	23	needed	need	VERB
ijtc-379	98	24	to	to	PART
ijtc-379	98	25	measure	measure	VERB
ijtc-379	98	26	the	the	DET
ijtc-379	98	27	variable	variable	NOUN
ijtc-379	98	28	.	.	PUNCT
ijtc-379	99	1	in	in	ADP
ijtc-379	99	2	this	this	DET
ijtc-379	99	3	research	research	NOUN
ijtc-379	99	4	,	,	PUNCT
ijtc-379	99	5	what	what	PRON
ijtc-379	99	6	is	be	AUX
ijtc-379	99	7	operationalized	operationalize	VERB
ijtc-379	99	8	is	be	AUX
ijtc-379	99	9	the	the	DET
ijtc-379	99	10	restitution	restitution	NOUN
ijtc-379	99	11	of	of	ADP
ijtc-379	99	12	overpayment	overpayment	NOUN
ijtc-379	99	13	of	of	ADP
ijtc-379	99	14	taxes	taxis	NOUN
ijtc-379	99	15	on	on	ADP
ijtc-379	99	16	exports	export	NOUN
ijtc-379	99	17	by	by	ADP
ijtc-379	99	18	pt	pt	PROPN
ijtc-379	99	19	.	.	PROPN
ijtc-379	99	20	rama	rama	PROPN
ijtc-379	99	21	global	global	PROPN
ijtc-379	99	22	;	;	PUNCT
ijtc-379	99	23	obstacles	obstacle	NOUN
ijtc-379	99	24	in	in	ADP
ijtc-379	99	25	doing	do	VERB
ijtc-379	99	26	restitution	restitution	NOUN
ijtc-379	99	27	of	of	ADP
ijtc-379	99	28	tax	tax	NOUN
ijtc-379	99	29	overpayments	overpayment	NOUN
ijtc-379	99	30	on	on	ADP
ijtc-379	99	31	exports	export	NOUN
ijtc-379	99	32	at	at	ADP
ijtc-379	99	33	pt	pt	PROPN
ijtc-379	99	34	.	.	PROPN
ijtc-379	99	35	rama	rama	PROPN
ijtc-379	99	36	global	global	PROPN
ijtc-379	99	37	;	;	PUNCT
ijtc-379	99	38	and	and	CCONJ
ijtc-379	99	39	efforts	effort	NOUN
ijtc-379	99	40	to	to	PART
ijtc-379	99	41	overcome	overcome	VERB
ijtc-379	99	42	obstacles	obstacle	NOUN
ijtc-379	99	43	in	in	ADP
ijtc-379	99	44	refunding	refund	VERB
ijtc-379	99	45	tax	tax	NOUN
ijtc-379	99	46	overpayments	overpayment	NOUN
ijtc-379	99	47	on	on	ADP
ijtc-379	99	48	exports	export	NOUN
ijtc-379	99	49	to	to	ADP
ijtc-379	99	50	pt	pt	PROPN
ijtc-379	99	51	rama	rama	PROPN
ijtc-379	99	52	global	global	NOUN
ijtc-379	99	53	in	in	ADP
ijtc-379	99	54	2019	2019	NUM
ijtc-379	99	55	.	.	PUNCT
ijtc-379	100	1	data	datum	NOUN
ijtc-379	100	2	collection	collection	NOUN
ijtc-379	100	3	techniques	technique	NOUN
ijtc-379	100	4	used	use	VERB
ijtc-379	100	5	in	in	ADP
ijtc-379	100	6	this	this	DET
ijtc-379	100	7	research	research	NOUN
ijtc-379	100	8	are	be	AUX
ijtc-379	100	9	interview	interview	NOUN
ijtc-379	100	10	,	,	PUNCT
ijtc-379	100	11	observation	observation	NOUN
ijtc-379	100	12	,	,	PUNCT
ijtc-379	100	13	documentation	documentation	NOUN
ijtc-379	100	14	study	study	NOUN
ijtc-379	100	15	and	and	CCONJ
ijtc-379	100	16	triangulation	triangulation	NOUN
ijtc-379	100	17	.	.	PUNCT
ijtc-379	101	1	the	the	DET
ijtc-379	101	2	author	author	NOUN
ijtc-379	101	3	conducted	conduct	VERB
ijtc-379	101	4	unstructured	unstructured	ADJ
ijtc-379	101	5	interviews	interview	NOUN
ijtc-379	101	6	with	with	ADP
ijtc-379	101	7	people	people	NOUN
ijtc-379	101	8	(	(	PUNCT
ijtc-379	101	9	employees	employee	NOUN
ijtc-379	101	10	)	)	PUNCT
ijtc-379	101	11	from	from	ADP
ijtc-379	101	12	the	the	DET
ijtc-379	101	13	company	company	NOUN
ijtc-379	101	14	.	.	PUNCT
ijtc-379	102	1	this	this	DET
ijtc-379	102	2	interview	interview	NOUN
ijtc-379	102	3	was	be	AUX
ijtc-379	102	4	conducted	conduct	VERB
ijtc-379	102	5	by	by	ADP
ijtc-379	102	6	open	open	ADJ
ijtc-379	102	7	interview	interview	NOUN
ijtc-379	102	8	.	.	PUNCT
ijtc-379	103	1	observations	observation	NOUN
ijtc-379	103	2	that	that	PRON
ijtc-379	103	3	was	be	AUX
ijtc-379	103	4	made	make	VERB
ijtc-379	103	5	by	by	ADP
ijtc-379	103	6	the	the	DET
ijtc-379	103	7	author	author	NOUN
ijtc-379	103	8	aim	aim	VERB
ijtc-379	103	9	to	to	PART
ijtc-379	103	10	support	support	VERB
ijtc-379	103	11	the	the	DET
ijtc-379	103	12	distribution	distribution	NOUN
ijtc-379	103	13	of	of	ADP
ijtc-379	103	14	questionnaires	questionnaire	NOUN
ijtc-379	103	15	.	.	PUNCT
ijtc-379	104	1	in	in	ADP
ijtc-379	104	2	this	this	DET
ijtc-379	104	3	research	research	NOUN
ijtc-379	104	4	,	,	PUNCT
ijtc-379	104	5	the	the	DET
ijtc-379	104	6	informants	informant	NOUN
ijtc-379	104	7	interviewed	interview	VERB
ijtc-379	104	8	were	be	AUX
ijtc-379	104	9	finance	finance	NOUN
ijtc-379	104	10	managers	manager	NOUN
ijtc-379	104	11	at	at	ADP
ijtc-379	104	12	pt	pt	PROPN
ijtc-379	104	13	.	.	PROPN
ijtc-379	104	14	rama	rama	PROPN
ijtc-379	104	15	global	global	PROPN
ijtc-379	104	16	,	,	PUNCT
ijtc-379	104	17	tax	tax	NOUN
ijtc-379	104	18	staff	staff	NOUN
ijtc-379	104	19	of	of	ADP
ijtc-379	104	20	pt	pt	PROPN
ijtc-379	104	21	.	.	PROPN
ijtc-379	104	22	rama	rama	PROPN
ijtc-379	104	23	global	global	PROPN
ijtc-379	104	24	,	,	PUNCT
ijtc-379	104	25	tax	tax	NOUN
ijtc-379	104	26	service	service	NOUN
ijtc-379	104	27	office	office	NOUN
ijtc-379	104	28	staff	staff	NOUN
ijtc-379	104	29	,	,	PUNCT
ijtc-379	104	30	and	and	CCONJ
ijtc-379	104	31	academics	academic	NOUN
ijtc-379	104	32	.	.	PUNCT
ijtc-379	105	1	through	through	ADP
ijtc-379	105	2	observation	observation	NOUN
ijtc-379	105	3	techniques	technique	NOUN
ijtc-379	105	4	,	,	PUNCT
ijtc-379	105	5	the	the	DET
ijtc-379	105	6	author	author	NOUN
ijtc-379	105	7	will	will	AUX
ijtc-379	105	8	observe	observe	VERB
ijtc-379	105	9	vat	vat	NOUN
ijtc-379	105	10	restitution	restitution	NOUN
ijtc-379	105	11	and	and	CCONJ
ijtc-379	105	12	tax	tax	NOUN
ijtc-379	105	13	planning	planning	NOUN
ijtc-379	105	14	adjusts	adjust	VERB
ijtc-379	105	15	by	by	ADP
ijtc-379	105	16	selecting	select	VERB
ijtc-379	105	17	relevant	relevant	ADJ
ijtc-379	105	18	informants	informant	NOUN
ijtc-379	105	19	.	.	PUNCT
ijtc-379	106	1	the	the	DET
ijtc-379	106	2	author	author	NOUN
ijtc-379	106	3	also	also	ADV
ijtc-379	106	4	collects	collect	VERB
ijtc-379	106	5	data	datum	NOUN
ijtc-379	106	6	from	from	ADP
ijtc-379	106	7	various	various	ADJ
ijtc-379	106	8	printed	print	VERB
ijtc-379	106	9	media	medium	NOUN
ijtc-379	106	10	that	that	PRON
ijtc-379	106	11	discusses	discuss	VERB
ijtc-379	106	12	the	the	DET
ijtc-379	106	13	tax	tax	NOUN
ijtc-379	106	14	restitution	restitution	NOUN
ijtc-379	106	15	of	of	ADP
ijtc-379	106	16	pt	pt	PROPN
ijtc-379	106	17	.	.	PROPN
ijtc-379	106	18	rama	rama	PROPN
ijtc-379	106	19	global	global	PROPN
ijtc-379	106	20	.	.	PUNCT
ijtc-379	107	1	this	this	DET
ijtc-379	107	2	study	study	NOUN
ijtc-379	107	3	uses	use	VERB
ijtc-379	107	4	three	three	NUM
ijtc-379	107	5	kinds	kind	NOUN
ijtc-379	107	6	of	of	ADP
ijtc-379	107	7	triangulations	triangulation	NOUN
ijtc-379	107	8	,	,	PUNCT
ijtc-379	107	9	firstly	firstly	ADV
ijtc-379	107	10	,	,	PUNCT
ijtc-379	107	11	triangulation	triangulation	NOUN
ijtc-379	107	12	of	of	ADP
ijtc-379	107	13	data	datum	NOUN
ijtc-379	107	14	sources	source	NOUN
ijtc-379	107	15	in	in	ADP
ijtc-379	107	16	the	the	DET
ijtc-379	107	17	form	form	NOUN
ijtc-379	107	18	of	of	ADP
ijtc-379	107	19	information	information	NOUN
ijtc-379	107	20	from	from	ADP
ijtc-379	107	21	places	place	NOUN
ijtc-379	107	22	,	,	PUNCT
ijtc-379	107	23	events	event	NOUN
ijtc-379	107	24	,	,	PUNCT
ijtc-379	107	25	and	and	CCONJ
ijtc-379	107	26	documents	document	NOUN
ijtc-379	107	27	as	as	ADV
ijtc-379	107	28	well	well	ADV
ijtc-379	107	29	as	as	ADP
ijtc-379	107	30	archives	archive	NOUN
ijtc-379	107	31	containing	contain	VERB
ijtc-379	107	32	notes	note	NOUN
ijtc-379	107	33	related	relate	VERB
ijtc-379	107	34	to	to	ADP
ijtc-379	107	35	the	the	DET
ijtc-379	107	36	data	datum	NOUN
ijtc-379	107	37	in	in	ADP
ijtc-379	107	38	question	question	NOUN
ijtc-379	107	39	.	.	PUNCT
ijtc-379	108	1	second	second	ADJ
ijtc-379	108	2	,	,	PUNCT
ijtc-379	108	3	triangulation	triangulation	NOUN
ijtc-379	108	4	techniques	technique	NOUN
ijtc-379	108	5	or	or	CCONJ
ijtc-379	108	6	data	data	NOUN
ijtc-379	108	7	collection	collection	NOUN
ijtc-379	108	8	methods	method	NOUN
ijtc-379	108	9	are	be	AUX
ijtc-379	108	10	derived	derive	VERB
ijtc-379	108	11	from	from	ADP
ijtc-379	108	12	interviews	interview	NOUN
ijtc-379	108	13	,	,	PUNCT
ijtc-379	108	14	observations	observation	NOUN
ijtc-379	108	15	,	,	PUNCT
ijtc-379	108	16	and	and	CCONJ
ijtc-379	108	17	documents	document	NOUN
ijtc-379	108	18	.	.	PUNCT
ijtc-379	109	1	third	third	ADJ
ijtc-379	109	2	,	,	PUNCT
ijtc-379	109	3	triangulation	triangulation	NOUN
ijtc-379	109	4	of	of	ADP
ijtc-379	109	5	data	datum	NOUN
ijtc-379	109	6	collection	collection	NOUN
ijtc-379	109	7	time	time	NOUN
ijtc-379	109	8	is	be	AUX
ijtc-379	109	9	when	when	SCONJ
ijtc-379	109	10	triangulation	triangulation	NOUN
ijtc-379	109	11	or	or	CCONJ
ijtc-379	109	12	data	data	NOUN
ijtc-379	109	13	collection	collection	NOUN
ijtc-379	109	14	methods	method	NOUN
ijtc-379	109	15	are	be	AUX
ijtc-379	109	16	carried	carry	VERB
ijtc-379	109	17	out	out	ADP
ijtc-379	109	18	.	.	PUNCT
ijtc-379	110	1	the	the	DET
ijtc-379	110	2	validity	validity	NOUN
ijtc-379	110	3	of	of	ADP
ijtc-379	110	4	the	the	DET
ijtc-379	110	5	data	datum	NOUN
ijtc-379	110	6	in	in	ADP
ijtc-379	110	7	the	the	DET
ijtc-379	110	8	study	study	NOUN
ijtc-379	110	9	was	be	AUX
ijtc-379	110	10	tested	test	VERB
ijtc-379	110	11	using	use	VERB
ijtc-379	110	12	triangulation	triangulation	NOUN
ijtc-379	110	13	techniques	technique	NOUN
ijtc-379	110	14	,	,	PUNCT
ijtc-379	110	15	namely	namely	ADV
ijtc-379	110	16	triangulation	triangulation	NOUN
ijtc-379	110	17	of	of	ADP
ijtc-379	110	18	sources	source	NOUN
ijtc-379	110	19	,	,	PUNCT
ijtc-379	110	20	data	datum	NOUN
ijtc-379	110	21	collection	collection	NOUN
ijtc-379	110	22	,	,	PUNCT
ijtc-379	110	23	and	and	CCONJ
ijtc-379	110	24	time	time	NOUN
ijtc-379	110	25	.	.	PUNCT
ijtc-379	111	1	the	the	DET
ijtc-379	111	2	data	datum	NOUN
ijtc-379	111	3	analysis	analysis	NOUN
ijtc-379	111	4	technique	technique	NOUN
ijtc-379	111	5	used	use	VERB
ijtc-379	111	6	in	in	ADP
ijtc-379	111	7	this	this	DET
ijtc-379	111	8	study	study	NOUN
ijtc-379	111	9	follows	follow	VERB
ijtc-379	111	10	the	the	DET
ijtc-379	111	11	data	datum	NOUN
ijtc-379	111	12	analysis	analysis	NOUN
ijtc-379	111	13	technique	technique	NOUN
ijtc-379	111	14	.	.	PUNCT
ijtc-379	112	1	data	datum	NOUN
ijtc-379	112	2	analysis	analysis	NOUN
ijtc-379	112	3	consists	consist	VERB
ijtc-379	112	4	of	of	ADP
ijtc-379	112	5	three	three	NUM
ijtc-379	112	6	stages	stage	NOUN
ijtc-379	112	7	,	,	PUNCT
ijtc-379	112	8	namely	namely	ADV
ijtc-379	112	9	data	data	NOUN
ijtc-379	112	10	reduction	reduction	NOUN
ijtc-379	112	11	and	and	CCONJ
ijtc-379	112	12	data	datum	NOUN
ijtc-379	112	13	presentation	presentation	NOUN
ijtc-379	112	14	,	,	PUNCT
ijtc-379	112	15	and	and	CCONJ
ijtc-379	112	16	conclusion	conclusion	NOUN
ijtc-379	112	17	.	.	PUNCT
ijtc-379	113	1	data	datum	NOUN
ijtc-379	113	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	113	3	analysis	analysis	NOUN
ijtc-379	113	4	of	of	ADP
ijtc-379	113	5	value	value	NOUN
ijtc-379	113	6	-	-	PUNCT
ijtc-379	113	7	added	add	VERB
ijtc-379	113	8	tax	tax	NOUN
ijtc-379	113	9	restitution	restitution	NOUN
ijtc-379	113	10	on	on	ADP
ijtc-379	113	11	exports	export	NOUN
ijtc-379	113	12	at	at	ADP
ijtc-379	113	13	pt	pt	PROPN
ijtc-379	113	14	.	.	PROPN
ijtc-379	113	15	rama	rama	PROPN
ijtc-379	113	16	global	global	PROPN
ijtc-379	113	17	in	in	ADP
ijtc-379	113	18	2019	2019	NUM
ijtc-379	113	19	natision	natision	NOUN
ijtc-379	113	20	,	,	PUNCT
ijtc-379	113	21	anggraini	anggraini	NOUN
ijtc-379	113	22	,	,	PUNCT
ijtc-379	113	23	rulandari	rulandari	NOUN
ijtc-379	113	24	,	,	PUNCT
ijtc-379	113	25	agoestyowati	agoestyowati	NOUN
ijtc-379	113	26	318	318	NUM
ijtc-379	113	27	|	|	ADV
ijtc-379	113	28	ilomata	ilomata	PROPN
ijtc-379	113	29	international	international	ADJ
ijtc-379	113	30	journal	journal	NOUN
ijtc-379	113	31	of	of	ADP
ijtc-379	113	32	tax	tax	PROPN
ijtc-379	113	33	&	&	CCONJ
ijtc-379	113	34	accounting	accounting	PROPN
ijtc-379	113	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	113	36	obtained	obtain	VERB
ijtc-379	113	37	from	from	ADP
ijtc-379	113	38	the	the	DET
ijtc-379	113	39	results	result	NOUN
ijtc-379	113	40	of	of	ADP
ijtc-379	113	41	research	research	NOUN
ijtc-379	113	42	data	datum	NOUN
ijtc-379	113	43	collection	collection	NOUN
ijtc-379	113	44	in	in	ADP
ijtc-379	113	45	the	the	DET
ijtc-379	113	46	form	form	NOUN
ijtc-379	113	47	of	of	ADP
ijtc-379	113	48	interviews	interview	NOUN
ijtc-379	113	49	,	,	PUNCT
ijtc-379	113	50	observations	observation	NOUN
ijtc-379	113	51	,	,	PUNCT
ijtc-379	113	52	and	and	CCONJ
ijtc-379	113	53	documentation	documentation	NOUN
ijtc-379	113	54	in	in	ADP
ijtc-379	113	55	the	the	DET
ijtc-379	113	56	field	field	NOUN
ijtc-379	113	57	objectively	objectively	ADV
ijtc-379	113	58	,	,	PUNCT
ijtc-379	113	59	then	then	ADV
ijtc-379	113	60	reduced	reduce	VERB
ijtc-379	113	61	by	by	ADP
ijtc-379	113	62	summarizing	summarize	VERB
ijtc-379	113	63	,	,	PUNCT
ijtc-379	113	64	choosing	choose	VERB
ijtc-379	113	65	the	the	DET
ijtc-379	113	66	main	main	ADJ
ijtc-379	113	67	things	thing	NOUN
ijtc-379	113	68	,	,	PUNCT
ijtc-379	113	69	focusing	focus	VERB
ijtc-379	113	70	on	on	ADP
ijtc-379	113	71	important	important	ADJ
ijtc-379	113	72	things	thing	NOUN
ijtc-379	113	73	,	,	PUNCT
ijtc-379	113	74	looking	look	VERB
ijtc-379	113	75	for	for	ADP
ijtc-379	113	76	themes	theme	NOUN
ijtc-379	113	77	and	and	CCONJ
ijtc-379	113	78	patterns	pattern	NOUN
ijtc-379	113	79	.	.	PUNCT
ijtc-379	114	1	data	datum	NOUN
ijtc-379	114	2	reduction	reduction	NOUN
ijtc-379	114	3	refers	refer	VERB
ijtc-379	114	4	to	to	ADP
ijtc-379	114	5	the	the	DET
ijtc-379	114	6	selection	selection	NOUN
ijtc-379	114	7	process	process	NOUN
ijtc-379	114	8	,	,	PUNCT
ijtc-379	114	9	focusing	focus	VERB
ijtc-379	114	10	on	on	ADP
ijtc-379	114	11	simplification	simplification	NOUN
ijtc-379	114	12	,	,	PUNCT
ijtc-379	114	13	abstracting	abstracting	NOUN
ijtc-379	114	14	,	,	PUNCT
ijtc-379	114	15	and	and	CCONJ
ijtc-379	114	16	“	"	PUNCT
ijtc-379	114	17	rough	rough	ADJ
ijtc-379	114	18	”	"	PUNCT
ijtc-379	114	19	data	datum	NOUN
ijtc-379	114	20	information	information	NOUN
ijtc-379	114	21	that	that	PRON
ijtc-379	114	22	occurs	occur	VERB
ijtc-379	114	23	in	in	ADP
ijtc-379	114	24	written	write	VERB
ijtc-379	114	25	field	field	NOUN
ijtc-379	114	26	notes	note	NOUN
ijtc-379	114	27	.	.	PUNCT
ijtc-379	115	1	data	datum	NOUN
ijtc-379	115	2	reduction	reduction	NOUN
ijtc-379	115	3	is	be	AUX
ijtc-379	115	4	a	a	DET
ijtc-379	115	5	form	form	NOUN
ijtc-379	115	6	of	of	ADP
ijtc-379	115	7	analysis	analysis	NOUN
ijtc-379	115	8	that	that	SCONJ
ijtc-379	115	9	sharpens	sharpen	NOUN
ijtc-379	115	10	,	,	PUNCT
ijtc-379	115	11	classifies	classify	VERB
ijtc-379	115	12	,	,	PUNCT
ijtc-379	115	13	directs	direct	VERB
ijtc-379	115	14	,	,	PUNCT
ijtc-379	115	15	discards	discards	ADP
ijtc-379	115	16	unnecessary	unnecessary	ADJ
ijtc-379	115	17	data	datum	NOUN
ijtc-379	115	18	,	,	PUNCT
ijtc-379	115	19	and	and	CCONJ
ijtc-379	115	20	organizes	organize	VERB
ijtc-379	115	21	data	datum	NOUN
ijtc-379	115	22	in	in	ADP
ijtc-379	115	23	such	such	DET
ijtc-379	115	24	a	a	DET
ijtc-379	115	25	way	way	NOUN
ijtc-379	115	26	that	that	SCONJ
ijtc-379	115	27	conclusions	conclusion	NOUN
ijtc-379	115	28	can	can	AUX
ijtc-379	115	29	be	be	AUX
ijtc-379	115	30	drawn	draw	VERB
ijtc-379	115	31	and	and	CCONJ
ijtc-379	115	32	verified	verify	VERB
ijtc-379	115	33	.	.	PUNCT
ijtc-379	116	1	furthermore	furthermore	ADV
ijtc-379	116	2	,	,	PUNCT
ijtc-379	116	3	the	the	DET
ijtc-379	116	4	reduced	reduce	VERB
ijtc-379	116	5	data	data	NOUN
ijtc-379	116	6	is	be	AUX
ijtc-379	116	7	presented	present	VERB
ijtc-379	116	8	in	in	ADP
ijtc-379	116	9	the	the	DET
ijtc-379	116	10	form	form	NOUN
ijtc-379	116	11	of	of	ADP
ijtc-379	116	12	sentences	sentence	NOUN
ijtc-379	116	13	,	,	PUNCT
ijtc-379	116	14	pictures	picture	NOUN
ijtc-379	116	15	/	/	SYM
ijtc-379	116	16	schemas	schema	NOUN
ijtc-379	116	17	,	,	PUNCT
ijtc-379	116	18	networks	network	NOUN
ijtc-379	116	19	,	,	PUNCT
ijtc-379	116	20	and	and	CCONJ
ijtc-379	116	21	tables	table	NOUN
ijtc-379	116	22	as	as	ADP
ijtc-379	116	23	narratives	narrative	NOUN
ijtc-379	116	24	.	.	PUNCT
ijtc-379	117	1	finally	finally	ADV
ijtc-379	117	2	,	,	PUNCT
ijtc-379	117	3	conclusions	conclusion	NOUN
ijtc-379	117	4	are	be	AUX
ijtc-379	117	5	drawn	draw	VERB
ijtc-379	117	6	and	and	CCONJ
ijtc-379	117	7	verification	verification	NOUN
ijtc-379	117	8	is	be	AUX
ijtc-379	117	9	carried	carry	VERB
ijtc-379	117	10	out	out	ADP
ijtc-379	117	11	.	.	PUNCT
ijtc-379	118	1	what	what	PRON
ijtc-379	118	2	is	be	AUX
ijtc-379	118	3	meant	mean	VERB
ijtc-379	118	4	by	by	ADP
ijtc-379	118	5	data	datum	NOUN
ijtc-379	118	6	verification	verification	NOUN
ijtc-379	118	7	is	be	AUX
ijtc-379	118	8	an	an	DET
ijtc-379	118	9	attempt	attempt	NOUN
ijtc-379	118	10	to	to	PART
ijtc-379	118	11	find	find	VERB
ijtc-379	118	12	,	,	PUNCT
ijtc-379	118	13	test	test	NOUN
ijtc-379	118	14	,	,	PUNCT
ijtc-379	118	15	re	re	NOUN
ijtc-379	118	16	-	-	NOUN
ijtc-379	118	17	check	check	VERB
ijtc-379	118	18	or	or	CCONJ
ijtc-379	118	19	understand	understand	VERB
ijtc-379	118	20	the	the	DET
ijtc-379	118	21	meaning	meaning	NOUN
ijtc-379	118	22	,	,	PUNCT
ijtc-379	118	23	regularities	regularity	NOUN
ijtc-379	118	24	,	,	PUNCT
ijtc-379	118	25	patterns	pattern	NOUN
ijtc-379	118	26	,	,	PUNCT
ijtc-379	118	27	explanations	explanation	NOUN
ijtc-379	118	28	,	,	PUNCT
ijtc-379	118	29	plots	plot	NOUN
ijtc-379	118	30	,	,	PUNCT
ijtc-379	118	31	cause	cause	NOUN
ijtc-379	118	32	,	,	PUNCT
ijtc-379	118	33	and	and	CCONJ
ijtc-379	118	34	effect	effect	NOUN
ijtc-379	118	35	,	,	PUNCT
ijtc-379	118	36	or	or	CCONJ
ijtc-379	118	37	prepositions	preposition	NOUN
ijtc-379	118	38	.	.	PUNCT
ijtc-379	119	1	while	while	SCONJ
ijtc-379	119	2	conclusions	conclusion	NOUN
ijtc-379	119	3	can	can	AUX
ijtc-379	119	4	be	be	AUX
ijtc-379	119	5	in	in	ADP
ijtc-379	119	6	the	the	DET
ijtc-379	119	7	form	form	NOUN
ijtc-379	119	8	of	of	ADP
ijtc-379	119	9	a	a	DET
ijtc-379	119	10	description	description	NOUN
ijtc-379	119	11	or	or	CCONJ
ijtc-379	119	12	description	description	NOUN
ijtc-379	119	13	of	of	ADP
ijtc-379	119	14	an	an	DET
ijtc-379	119	15	object	object	NOUN
ijtc-379	119	16	that	that	PRON
ijtc-379	119	17	was	be	AUX
ijtc-379	119	18	previously	previously	ADV
ijtc-379	119	19	dim	dim	ADJ
ijtc-379	119	20	or	or	CCONJ
ijtc-379	119	21	dark	dark	ADJ
ijtc-379	119	22	so	so	SCONJ
ijtc-379	119	23	that	that	SCONJ
ijtc-379	119	24	after	after	ADP
ijtc-379	119	25	being	be	AUX
ijtc-379	119	26	examined	examine	VERB
ijtc-379	119	27	it	it	PRON
ijtc-379	119	28	becomes	become	VERB
ijtc-379	119	29	clear	clear	ADJ
ijtc-379	119	30	,	,	PUNCT
ijtc-379	119	31	it	it	PRON
ijtc-379	119	32	can	can	AUX
ijtc-379	119	33	be	be	AUX
ijtc-379	119	34	a	a	DET
ijtc-379	119	35	causal	causal	ADJ
ijtc-379	119	36	or	or	CCONJ
ijtc-379	119	37	interactive	interactive	ADJ
ijtc-379	119	38	relationship	relationship	NOUN
ijtc-379	119	39	,	,	PUNCT
ijtc-379	119	40	hypothesis	hypothesis	NOUN
ijtc-379	119	41	,	,	PUNCT
ijtc-379	119	42	or	or	CCONJ
ijtc-379	119	43	theory	theory	NOUN
ijtc-379	119	44	.	.	PUNCT
ijtc-379	120	1	result	result	NOUN
ijtc-379	120	2	and	and	CCONJ
ijtc-379	120	3	discussion	discussion	NOUN
ijtc-379	120	4	as	as	ADP
ijtc-379	120	5	an	an	DET
ijtc-379	120	6	objective	objective	ADJ
ijtc-379	120	7	tax	tax	NOUN
ijtc-379	120	8	,	,	PUNCT
ijtc-379	120	9	vat	vat	NOUN
ijtc-379	120	10	is	be	AUX
ijtc-379	120	11	charged	charge	VERB
ijtc-379	120	12	on	on	ADP
ijtc-379	120	13	the	the	DET
ijtc-379	120	14	delivery	delivery	NOUN
ijtc-379	120	15	of	of	ADP
ijtc-379	120	16	goods	good	NOUN
ijtc-379	120	17	and	and	CCONJ
ijtc-379	120	18	services	service	NOUN
ijtc-379	120	19	.	.	PUNCT
ijtc-379	121	1	as	as	ADP
ijtc-379	121	2	indirect	indirect	ADJ
ijtc-379	121	3	taxes	taxis	NOUN
ijtc-379	121	4	,	,	PUNCT
ijtc-379	121	5	these	these	DET
ijtc-379	121	6	two	two	NUM
ijtc-379	121	7	types	type	NOUN
ijtc-379	121	8	of	of	ADP
ijtc-379	121	9	taxes	taxis	NOUN
ijtc-379	121	10	ultimately	ultimately	ADV
ijtc-379	121	11	become	become	VERB
ijtc-379	121	12	the	the	DET
ijtc-379	121	13	burden	burden	NOUN
ijtc-379	121	14	of	of	ADP
ijtc-379	121	15	the	the	DET
ijtc-379	121	16	final	final	ADJ
ijtc-379	121	17	consumer	consumer	NOUN
ijtc-379	121	18	who	who	PRON
ijtc-379	121	19	consumes	consume	VERB
ijtc-379	121	20	goods	good	NOUN
ijtc-379	121	21	and	and	CCONJ
ijtc-379	121	22	services	service	NOUN
ijtc-379	121	23	.	.	PUNCT
ijtc-379	122	1	theoretically	theoretically	ADV
ijtc-379	122	2	,	,	PUNCT
ijtc-379	122	3	the	the	DET
ijtc-379	122	4	imposition	imposition	NOUN
ijtc-379	122	5	of	of	ADP
ijtc-379	122	6	indirect	indirect	ADJ
ijtc-379	122	7	taxes	taxis	NOUN
ijtc-379	122	8	can	can	AUX
ijtc-379	122	9	be	be	AUX
ijtc-379	122	10	delegated	delegate	VERB
ijtc-379	122	11	the	the	DET
ijtc-379	122	12	tax	tax	NOUN
ijtc-379	122	13	burden	burden	NOUN
ijtc-379	122	14	to	to	ADP
ijtc-379	122	15	other	other	ADJ
ijtc-379	122	16	parties	party	NOUN
ijtc-379	122	17	,	,	PUNCT
ijtc-379	122	18	in	in	ADP
ijtc-379	122	19	this	this	DET
ijtc-379	122	20	case	case	NOUN
ijtc-379	122	21	,	,	PUNCT
ijtc-379	122	22	consumers	consumer	NOUN
ijtc-379	122	23	or	or	CCONJ
ijtc-379	122	24	buyers	buyer	NOUN
ijtc-379	122	25	.	.	PUNCT
ijtc-379	123	1	meanwhile	meanwhile	ADV
ijtc-379	123	2	,	,	PUNCT
ijtc-379	123	3	the	the	DET
ijtc-379	123	4	entrepreneur	entrepreneur	NOUN
ijtc-379	123	5	is	be	AUX
ijtc-379	123	6	a	a	DET
ijtc-379	123	7	person	person	NOUN
ijtc-379	123	8	or	or	CCONJ
ijtc-379	123	9	entity	entity	NOUN
ijtc-379	123	10	appointed	appoint	VERB
ijtc-379	123	11	by	by	ADP
ijtc-379	123	12	law	law	NOUN
ijtc-379	123	13	to	to	PART
ijtc-379	123	14	carry	carry	VERB
ijtc-379	123	15	out	out	ADP
ijtc-379	123	16	tax	tax	NOUN
ijtc-379	123	17	obligations	obligation	NOUN
ijtc-379	123	18	.	.	PUNCT
ijtc-379	124	1	therefore	therefore	ADV
ijtc-379	124	2	,	,	PUNCT
ijtc-379	124	3	in	in	ADP
ijtc-379	124	4	the	the	DET
ijtc-379	124	5	vat	vat	NOUN
ijtc-379	124	6	provisions	provision	NOUN
ijtc-379	124	7	,	,	PUNCT
ijtc-379	124	8	those	those	PRON
ijtc-379	124	9	who	who	PRON
ijtc-379	124	10	become	become	VERB
ijtc-379	124	11	taxable	taxable	ADJ
ijtc-379	124	12	entrepreneurs	entrepreneur	NOUN
ijtc-379	124	13	are	be	AUX
ijtc-379	124	14	entrepreneurs	entrepreneur	NOUN
ijtc-379	124	15	(	(	PUNCT
ijtc-379	124	16	sellers	seller	NOUN
ijtc-379	124	17	)	)	PUNCT
ijtc-379	124	18	as	as	ADP
ijtc-379	124	19	vat	vat	NOUN
ijtc-379	124	20	subjects	subject	NOUN
ijtc-379	124	21	.	.	PUNCT
ijtc-379	125	1	pt	pt	PROPN
ijtc-379	125	2	.	.	PROPN
ijtc-379	125	3	rama	rama	PROPN
ijtc-379	125	4	global	global	PROPN
ijtc-379	125	5	in	in	ADP
ijtc-379	125	6	the	the	DET
ijtc-379	125	7	vat	vat	NOUN
ijtc-379	125	8	law	law	NOUN
ijtc-379	125	9	is	be	AUX
ijtc-379	125	10	included	include	VERB
ijtc-379	125	11	in	in	ADP
ijtc-379	125	12	the	the	DET
ijtc-379	125	13	subject	subject	NOUN
ijtc-379	125	14	of	of	ADP
ijtc-379	125	15	vat	vat	NOUN
ijtc-379	125	16	in	in	ADP
ijtc-379	125	17	the	the	DET
ijtc-379	125	18	sense	sense	NOUN
ijtc-379	125	19	of	of	ADP
ijtc-379	125	20	pkp	pkp	PROPN
ijtc-379	125	21	.	.	PUNCT
ijtc-379	126	1	before	before	ADP
ijtc-379	126	2	running	run	VERB
ijtc-379	126	3	its	its	PRON
ijtc-379	126	4	business	business	NOUN
ijtc-379	126	5	,	,	PUNCT
ijtc-379	126	6	pt	pt	PROPN
ijtc-379	126	7	.	.	PROPN
ijtc-379	126	8	rama	rama	PROPN
ijtc-379	126	9	global	global	PROPN
ijtc-379	126	10	has	have	AUX
ijtc-379	126	11	established	establish	VERB
ijtc-379	126	12	itself	itself	PRON
ijtc-379	126	13	as	as	ADP
ijtc-379	126	14	a	a	DET
ijtc-379	126	15	pkp	pkp	PROPN
ijtc-379	126	16	.	.	PUNCT
ijtc-379	127	1	this	this	PRON
ijtc-379	127	2	was	be	AUX
ijtc-379	127	3	clarified	clarify	VERB
ijtc-379	127	4	by	by	ADP
ijtc-379	127	5	the	the	DET
ijtc-379	127	6	tax	tax	NOUN
ijtc-379	127	7	staff	staff	NOUN
ijtc-379	127	8	of	of	ADP
ijtc-379	127	9	pt	pt	PROPN
ijtc-379	127	10	.	.	PROPN
ijtc-379	127	11	rama	rama	PROPN
ijtc-379	127	12	global	global	PROPN
ijtc-379	127	13	who	who	PRON
ijtc-379	127	14	stated	state	VERB
ijtc-379	127	15	that	that	SCONJ
ijtc-379	127	16	pt	pt	PROPN
ijtc-379	127	17	.	.	PROPN
ijtc-379	127	18	rama	rama	PROPN
ijtc-379	127	19	global	global	PROPN
ijtc-379	127	20	confirmed	confirm	VERB
ijtc-379	127	21	itself	itself	PRON
ijtc-379	127	22	as	as	ADP
ijtc-379	127	23	a	a	DET
ijtc-379	127	24	pkp	pkp	PROPN
ijtc-379	127	25	in	in	ADP
ijtc-379	127	26	2018	2018	NUM
ijtc-379	127	27	.	.	PUNCT
ijtc-379	128	1	this	this	PRON
ijtc-379	128	2	was	be	AUX
ijtc-379	128	3	done	do	VERB
ijtc-379	128	4	to	to	PART
ijtc-379	128	5	follow	follow	VERB
ijtc-379	128	6	the	the	DET
ijtc-379	128	7	tax	tax	NOUN
ijtc-379	128	8	rules	rule	NOUN
ijtc-379	128	9	and	and	CCONJ
ijtc-379	128	10	obligations	obligation	NOUN
ijtc-379	128	11	that	that	PRON
ijtc-379	128	12	is	be	AUX
ijtc-379	128	13	applied	apply	VERB
ijtc-379	128	14	in	in	ADP
ijtc-379	128	15	indonesia	indonesia	PROPN
ijtc-379	128	16	.	.	PUNCT
ijtc-379	129	1	in	in	ADP
ijtc-379	129	2	addition	addition	NOUN
ijtc-379	129	3	,	,	PUNCT
ijtc-379	129	4	to	to	PART
ijtc-379	129	5	avoid	avoid	VERB
ijtc-379	129	6	sanctions	sanction	NOUN
ijtc-379	129	7	and	and	CCONJ
ijtc-379	129	8	ask	ask	VERB
ijtc-379	129	9	for	for	ADP
ijtc-379	129	10	the	the	DET
ijtc-379	129	11	rights	right	NOUN
ijtc-379	129	12	from	from	ADP
ijtc-379	129	13	the	the	DET
ijtc-379	129	14	director	director	NOUN
ijtc-379	129	15	-	-	PUNCT
ijtc-379	129	16	general	general	NOUN
ijtc-379	129	17	of	of	ADP
ijtc-379	129	18	taxes	taxis	NOUN
ijtc-379	129	19	on	on	ADP
ijtc-379	129	20	obligations	obligation	NOUN
ijtc-379	129	21	that	that	PRON
ijtc-379	129	22	will	will	AUX
ijtc-379	129	23	be	be	AUX
ijtc-379	129	24	or	or	CCONJ
ijtc-379	129	25	have	have	AUX
ijtc-379	129	26	been	be	AUX
ijtc-379	129	27	carried	carry	VERB
ijtc-379	129	28	out	out	ADP
ijtc-379	129	29	by	by	ADP
ijtc-379	129	30	pt	pt	PROPN
ijtc-379	129	31	.	.	PROPN
ijtc-379	129	32	rama	rama	PROPN
ijtc-379	129	33	global	global	PROPN
ijtc-379	129	34	that	that	PRON
ijtc-379	129	35	is	be	AUX
ijtc-379	129	36	in	in	ADP
ijtc-379	129	37	s	s	NOUN
ijtc-379	129	38	field	field	NOUN
ijtc-379	129	39	of	of	ADP
ijtc-379	129	40	export	export	NOUN
ijtc-379	129	41	company	company	NOUN
ijtc-379	129	42	that	that	PRON
ijtc-379	129	43	exports	export	VERB
ijtc-379	129	44	all	all	DET
ijtc-379	129	45	kinds	kind	NOUN
ijtc-379	129	46	of	of	ADP
ijtc-379	129	47	products	product	NOUN
ijtc-379	129	48	.	.	PUNCT
ijtc-379	130	1	in	in	ADP
ijtc-379	130	2	the	the	DET
ijtc-379	130	3	vat	vat	NOUN
ijtc-379	130	4	law	law	NOUN
ijtc-379	130	5	,	,	PUNCT
ijtc-379	130	6	the	the	DET
ijtc-379	130	7	value	value	NOUN
ijtc-379	130	8	-	-	PUNCT
ijtc-379	130	9	added	add	VERB
ijtc-379	130	10	rate	rate	NOUN
ijtc-379	130	11	is	be	AUX
ijtc-379	130	12	0	0	NUM
ijtc-379	130	13	%	%	NOUN
ijtc-379	130	14	,	,	PUNCT
ijtc-379	130	15	so	so	SCONJ
ijtc-379	130	16	that	that	SCONJ
ijtc-379	130	17	pt	pt	PROPN
ijtc-379	130	18	rama	rama	PROPN
ijtc-379	130	19	global	global	PROPN
ijtc-379	130	20	often	often	ADV
ijtc-379	130	21	experiences	experience	VERB
ijtc-379	130	22	tax	tax	NOUN
ijtc-379	130	23	overpayments	overpayment	NOUN
ijtc-379	130	24	when	when	SCONJ
ijtc-379	130	25	reporting	report	VERB
ijtc-379	130	26	spt	spt	NOUN
ijtc-379	130	27	.	.	PUNCT
ijtc-379	131	1	this	this	PRON
ijtc-379	131	2	is	be	AUX
ijtc-379	131	3	because	because	SCONJ
ijtc-379	131	4	the	the	DET
ijtc-379	131	5	input	input	NOUN
ijtc-379	131	6	tax	tax	NOUN
ijtc-379	131	7	is	be	AUX
ijtc-379	131	8	greater	great	ADJ
ijtc-379	131	9	than	than	ADP
ijtc-379	131	10	the	the	DET
ijtc-379	131	11	output	output	NOUN
ijtc-379	131	12	tax	tax	NOUN
ijtc-379	131	13	.	.	PUNCT
ijtc-379	132	1	in	in	ADP
ijtc-379	132	2	this	this	DET
ijtc-379	132	3	case	case	NOUN
ijtc-379	132	4	pt	pt	PROPN
ijtc-379	132	5	.	.	PROPN
ijtc-379	132	6	rama	rama	PROPN
ijtc-379	132	7	global	global	PROPN
ijtc-379	132	8	chose	choose	VERB
ijtc-379	132	9	to	to	PART
ijtc-379	132	10	refund	refund	VERB
ijtc-379	132	11	its	its	PRON
ijtc-379	132	12	tax	tax	NOUN
ijtc-379	132	13	overpayment	overpayment	NOUN
ijtc-379	132	14	.	.	PUNCT
ijtc-379	133	1	restitution	restitution	NOUN
ijtc-379	133	2	can	can	AUX
ijtc-379	133	3	be	be	AUX
ijtc-379	133	4	done	do	VERB
ijtc-379	133	5	by	by	ADP
ijtc-379	133	6	checking	check	VERB
ijtc-379	133	7	and	and	CCONJ
ijtc-379	133	8	can	can	AUX
ijtc-379	133	9	also	also	ADV
ijtc-379	133	10	be	be	AUX
ijtc-379	133	11	done	do	VERB
ijtc-379	133	12	by	by	ADP
ijtc-379	133	13	researching	research	VERB
ijtc-379	133	14	based	base	VERB
ijtc-379	133	15	on	on	ADP
ijtc-379	133	16	the	the	DET
ijtc-379	133	17	tax	tax	NOUN
ijtc-379	133	18	laws	law	NOUN
ijtc-379	133	19	and	and	CCONJ
ijtc-379	133	20	regulations	regulation	NOUN
ijtc-379	133	21	.	.	PUNCT
ijtc-379	134	1	pt	pt	PROPN
ijtc-379	134	2	rama	rama	PROPN
ijtc-379	134	3	global	global	PROPN
ijtc-379	134	4	carries	carry	VERB
ijtc-379	134	5	out	out	ADP
ijtc-379	134	6	its	its	PRON
ijtc-379	134	7	restitution	restitution	NOUN
ijtc-379	134	8	by	by	ADP
ijtc-379	134	9	choosing	choose	VERB
ijtc-379	134	10	preliminary	preliminary	ADJ
ijtc-379	134	11	restitution	restitution	NOUN
ijtc-379	134	12	.	.	PUNCT
ijtc-379	135	1	the	the	DET
ijtc-379	135	2	procedure	procedure	NOUN
ijtc-379	135	3	for	for	ADP
ijtc-379	135	4	submitting	submit	VERB
ijtc-379	135	5	a	a	DET
ijtc-379	135	6	preliminary	preliminary	ADJ
ijtc-379	135	7	tax	tax	NOUN
ijtc-379	135	8	restitution	restitution	NOUN
ijtc-379	135	9	is	be	AUX
ijtc-379	135	10	by	by	ADP
ijtc-379	135	11	submitting	submit	VERB
ijtc-379	135	12	restitution	restitution	NOUN
ijtc-379	135	13	in	in	ADP
ijtc-379	135	14	the	the	DET
ijtc-379	135	15	preliminary	preliminary	ADJ
ijtc-379	135	16	restitution	restitution	NOUN
ijtc-379	135	17	column	column	NOUN
ijtc-379	135	18	on	on	ADP
ijtc-379	135	19	the	the	DET
ijtc-379	135	20	vat	vat	NOUN
ijtc-379	135	21	spt	spt	NOUN
ijtc-379	135	22	.	.	PUNCT
ijtc-379	136	1	reporting	report	VERB
ijtc-379	136	2	the	the	DET
ijtc-379	136	3	spt	spt	NOUN
ijtc-379	136	4	to	to	ADP
ijtc-379	136	5	the	the	DET
ijtc-379	136	6	dgt	dgt	PROPN
ijtc-379	136	7	web	web	NOUN
ijtc-379	136	8	or	or	CCONJ
ijtc-379	136	9	kpp	kpp	X
ijtc-379	136	10	registered	register	VERB
ijtc-379	136	11	and	and	CCONJ
ijtc-379	136	12	can	can	AUX
ijtc-379	136	13	be	be	AUX
ijtc-379	136	14	done	do	VERB
ijtc-379	136	15	online	online	ADV
ijtc-379	136	16	,	,	PUNCT
ijtc-379	136	17	then	then	ADV
ijtc-379	136	18	the	the	DET
ijtc-379	136	19	kpp	kpp	PROPN
ijtc-379	136	20	will	will	AUX
ijtc-379	136	21	research	research	VERB
ijtc-379	136	22	/	/	SYM
ijtc-379	136	23	check	check	VERB
ijtc-379	136	24	the	the	DET
ijtc-379	136	25	reporting	reporting	NOUN
ijtc-379	136	26	of	of	ADP
ijtc-379	136	27	tax	tax	NOUN
ijtc-379	136	28	invoices	invoice	NOUN
ijtc-379	136	29	on	on	ADP
ijtc-379	136	30	each	each	DET
ijtc-379	136	31	transaction	transaction	NOUN
ijtc-379	136	32	opponent	opponent	NOUN
ijtc-379	136	33	,	,	PUNCT
ijtc-379	136	34	and	and	CCONJ
ijtc-379	136	35	then	then	ADV
ijtc-379	136	36	issue	issue	VERB
ijtc-379	136	37	a	a	DET
ijtc-379	136	38	letter	letter	NOUN
ijtc-379	136	39	tax	tax	NOUN
ijtc-379	136	40	overpayment	overpayment	ADJ
ijtc-379	136	41	decision	decision	NOUN
ijtc-379	136	42	(	(	PUNCT
ijtc-379	136	43	skplb	skplb	NOUN
ijtc-379	136	44	)	)	PUNCT
ijtc-379	136	45	.	.	PUNCT
ijtc-379	137	1	the	the	DET
ijtc-379	137	2	tax	tax	NOUN
ijtc-379	137	3	overpayment	overpayment	NOUN
ijtc-379	137	4	that	that	PRON
ijtc-379	137	5	is	be	AUX
ijtc-379	137	6	refunded	refunded	ADJ
ijtc-379	137	7	will	will	AUX
ijtc-379	137	8	be	be	AUX
ijtc-379	137	9	processed	process	VERB
ijtc-379	137	10	by	by	ADP
ijtc-379	137	11	the	the	DET
ijtc-379	137	12	director	director	NOUN
ijtc-379	137	13	-	-	PUNCT
ijtc-379	137	14	general	general	NOUN
ijtc-379	137	15	of	of	ADP
ijtc-379	137	16	taxes	taxis	NOUN
ijtc-379	137	17	for	for	ADP
ijtc-379	137	18	a	a	DET
ijtc-379	137	19	minimum	minimum	NOUN
ijtc-379	137	20	of	of	ADP
ijtc-379	137	21	1	1	NUM
ijtc-379	137	22	month	month	NOUN
ijtc-379	137	23	for	for	ADP
ijtc-379	137	24	preliminary	preliminary	ADJ
ijtc-379	137	25	restitution	restitution	NOUN
ijtc-379	137	26	and	and	CCONJ
ijtc-379	137	27	a	a	DET
ijtc-379	137	28	maximum	maximum	NOUN
ijtc-379	137	29	of	of	ADP
ijtc-379	137	30	1	1	NUM
ijtc-379	137	31	year	year	NOUN
ijtc-379	137	32	for	for	ADP
ijtc-379	137	33	audits	audits	NOUN
ijtc-379	137	34	until	until	ADP
ijtc-379	137	35	the	the	DET
ijtc-379	137	36	issuance	issuance	NOUN
ijtc-379	137	37	of	of	ADP
ijtc-379	137	38	a	a	DET
ijtc-379	137	39	tax	tax	NOUN
ijtc-379	137	40	assessment	assessment	NOUN
ijtc-379	137	41	letter	letter	NOUN
ijtc-379	137	42	.	.	PUNCT
ijtc-379	138	1	obstacles	obstacle	NOUN
ijtc-379	138	2	faced	face	VERB
ijtc-379	138	3	in	in	ADP
ijtc-379	138	4	conducting	conduct	VERB
ijtc-379	138	5	preliminary	preliminary	ADJ
ijtc-379	138	6	restitution	restitution	NOUN
ijtc-379	138	7	with	with	ADP
ijtc-379	138	8	certain	certain	ADJ
ijtc-379	138	9	conditions	condition	NOUN
ijtc-379	138	10	at	at	ADP
ijtc-379	138	11	pt	pt	PROPN
ijtc-379	138	12	.	.	PROPN
ijtc-379	138	13	rama	rama	PROPN
ijtc-379	138	14	global	global	PROPN
ijtc-379	138	15	includes	include	VERB
ijtc-379	138	16	the	the	DET
ijtc-379	138	17	differences	difference	NOUN
ijtc-379	138	18	in	in	ADP
ijtc-379	138	19	input	input	NOUN
ijtc-379	138	20	tax	tax	NOUN
ijtc-379	138	21	corrections	correction	NOUN
ijtc-379	138	22	on	on	ADP
ijtc-379	138	23	the	the	DET
ijtc-379	138	24	acquisition	acquisition	NOUN
ijtc-379	138	25	of	of	ADP
ijtc-379	138	26	domestic	domestic	ADJ
ijtc-379	138	27	taxable	taxable	ADJ
ijtc-379	138	28	goods	good	NOUN
ijtc-379	138	29	or	or	CCONJ
ijtc-379	138	30	services	service	NOUN
ijtc-379	138	31	,	,	PUNCT
ijtc-379	138	32	late	late	ADJ
ijtc-379	138	33	reports	report	NOUN
ijtc-379	138	34	from	from	ADP
ijtc-379	138	35	vendors	vendor	NOUN
ijtc-379	138	36	in	in	ADP
ijtc-379	138	37	collaboration	collaboration	NOUN
ijtc-379	138	38	with	with	ADP
ijtc-379	138	39	pt	pt	PROPN
ijtc-379	138	40	.	.	PROPN
ijtc-379	138	41	rama	rama	PROPN
ijtc-379	138	42	global	global	PROPN
ijtc-379	138	43	so	so	SCONJ
ijtc-379	138	44	that	that	SCONJ
ijtc-379	138	45	there	there	PRON
ijtc-379	138	46	is	be	VERB
ijtc-379	138	47	a	a	DET
ijtc-379	138	48	difference	difference	NOUN
ijtc-379	138	49	between	between	ADP
ijtc-379	138	50	the	the	DET
ijtc-379	138	51	nominal	nominal	NOUN
ijtc-379	138	52	stated	state	VERB
ijtc-379	138	53	on	on	ADP
ijtc-379	138	54	the	the	DET
ijtc-379	138	55	sppkp	sppkp	NOUN
ijtc-379	138	56	and	and	CCONJ
ijtc-379	138	57	the	the	DET
ijtc-379	138	58	spt	spt	NOUN
ijtc-379	138	59	which	which	PRON
ijtc-379	138	60	causes	cause	VERB
ijtc-379	138	61	the	the	DET
ijtc-379	138	62	restitution	restitution	NOUN
ijtc-379	138	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	138	64	analysis	analysis	NOUN
ijtc-379	138	65	of	of	ADP
ijtc-379	138	66	value	value	NOUN
ijtc-379	138	67	-	-	PUNCT
ijtc-379	138	68	added	add	VERB
ijtc-379	138	69	tax	tax	NOUN
ijtc-379	138	70	restitution	restitution	NOUN
ijtc-379	138	71	on	on	ADP
ijtc-379	138	72	exports	export	NOUN
ijtc-379	138	73	at	at	ADP
ijtc-379	138	74	pt	pt	PROPN
ijtc-379	138	75	.	.	PROPN
ijtc-379	138	76	rama	rama	PROPN
ijtc-379	138	77	global	global	PROPN
ijtc-379	138	78	in	in	ADP
ijtc-379	138	79	2019	2019	NUM
ijtc-379	138	80	natision	natision	NOUN
ijtc-379	138	81	,	,	PUNCT
ijtc-379	138	82	anggraini	anggraini	NOUN
ijtc-379	138	83	,	,	PUNCT
ijtc-379	138	84	rulandari	rulandari	NOUN
ijtc-379	138	85	,	,	PUNCT
ijtc-379	138	86	agoestyowati	agoestyowati	NOUN
ijtc-379	138	87	319	319	NUM
ijtc-379	138	88	|	|	ADV
ijtc-379	138	89	ilomata	ilomata	PROPN
ijtc-379	138	90	international	international	ADJ
ijtc-379	138	91	journal	journal	NOUN
ijtc-379	138	92	of	of	ADP
ijtc-379	138	93	tax	tax	PROPN
ijtc-379	138	94	&	&	CCONJ
ijtc-379	138	95	accounting	accounting	PROPN
ijtc-379	138	96	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	138	97	can	can	AUX
ijtc-379	138	98	not	not	PART
ijtc-379	138	99	be	be	AUX
ijtc-379	138	100	liquidated	liquidate	VERB
ijtc-379	138	101	and	and	CCONJ
ijtc-379	138	102	there	there	PRON
ijtc-379	138	103	is	be	VERB
ijtc-379	138	104	a	a	DET
ijtc-379	138	105	fictitious	fictitious	ADJ
ijtc-379	138	106	tax	tax	NOUN
ijtc-379	138	107	invoice	invoice	NOUN
ijtc-379	138	108	.	.	PUNCT
ijtc-379	139	1	from	from	ADP
ijtc-379	139	2	the	the	DET
ijtc-379	139	3	statement	statement	NOUN
ijtc-379	139	4	above	above	ADV
ijtc-379	139	5	,	,	PUNCT
ijtc-379	139	6	it	it	PRON
ijtc-379	139	7	can	can	AUX
ijtc-379	139	8	be	be	AUX
ijtc-379	139	9	seen	see	VERB
ijtc-379	139	10	that	that	SCONJ
ijtc-379	139	11	pt	pt	PROPN
ijtc-379	139	12	rama	rama	PROPN
ijtc-379	139	13	global	global	ADJ
ijtc-379	139	14	which	which	PRON
ijtc-379	139	15	performs	perform	VERB
ijtc-379	139	16	preliminary	preliminary	ADJ
ijtc-379	139	17	restitution	restitution	NOUN
ijtc-379	139	18	often	often	ADV
ijtc-379	139	19	can	can	AUX
ijtc-379	139	20	not	not	PART
ijtc-379	139	21	disburse	disburse	VERB
ijtc-379	139	22	tax	tax	NOUN
ijtc-379	139	23	refunds	refund	NOUN
ijtc-379	139	24	due	due	ADJ
ijtc-379	139	25	to	to	ADP
ijtc-379	139	26	differences	difference	NOUN
ijtc-379	139	27	in	in	ADP
ijtc-379	139	28	data	datum	NOUN
ijtc-379	139	29	between	between	ADP
ijtc-379	139	30	the	the	DET
ijtc-379	139	31	tax	tax	NOUN
ijtc-379	139	32	authorities	authority	NOUN
ijtc-379	139	33	and	and	CCONJ
ijtc-379	139	34	taxpayers	taxpayer	NOUN
ijtc-379	139	35	.	.	PUNCT
ijtc-379	140	1	efforts	effort	NOUN
ijtc-379	140	2	made	make	VERB
ijtc-379	140	3	by	by	ADP
ijtc-379	140	4	pt	pt	PROPN
ijtc-379	140	5	rama	rama	PROPN
ijtc-379	140	6	global	global	ADJ
ijtc-379	140	7	to	to	PART
ijtc-379	140	8	overcome	overcome	VERB
ijtc-379	140	9	the	the	DET
ijtc-379	140	10	obstacles	obstacle	NOUN
ijtc-379	140	11	that	that	PRON
ijtc-379	140	12	occur	occur	VERB
ijtc-379	140	13	are	be	AUX
ijtc-379	140	14	by	by	ADP
ijtc-379	140	15	reconfirming	reconfirm	VERB
ijtc-379	140	16	the	the	DET
ijtc-379	140	17	vat	vat	NOUN
ijtc-379	140	18	tax	tax	NOUN
ijtc-379	140	19	reporting	reporting	NOUN
ijtc-379	140	20	included	include	VERB
ijtc-379	140	21	,	,	PUNCT
ijtc-379	140	22	whether	whether	SCONJ
ijtc-379	140	23	it	it	PRON
ijtc-379	140	24	has	have	AUX
ijtc-379	140	25	been	be	AUX
ijtc-379	140	26	reported	report	VERB
ijtc-379	140	27	or	or	CCONJ
ijtc-379	140	28	not	not	PART
ijtc-379	140	29	,	,	PUNCT
ijtc-379	140	30	then	then	ADV
ijtc-379	140	31	asking	ask	VERB
ijtc-379	140	32	the	the	DET
ijtc-379	140	33	bpe	bpe	PROPN
ijtc-379	140	34	and	and	CCONJ
ijtc-379	140	35	appendix	appendix	PROPN
ijtc-379	140	36	a2	a2	PROPN
ijtc-379	140	37	to	to	PART
ijtc-379	140	38	be	be	AUX
ijtc-379	140	39	evidence	evidence	NOUN
ijtc-379	140	40	and	and	CCONJ
ijtc-379	140	41	resubmitting	resubmitte	VERB
ijtc-379	140	42	it	it	PRON
ijtc-379	140	43	.	.	PUNCT
ijtc-379	141	1	from	from	ADP
ijtc-379	141	2	the	the	DET
ijtc-379	141	3	above	above	ADJ
ijtc-379	141	4	statement	statement	NOUN
ijtc-379	141	5	,	,	PUNCT
ijtc-379	141	6	we	we	PRON
ijtc-379	141	7	can	can	AUX
ijtc-379	141	8	know	know	VERB
ijtc-379	141	9	that	that	DET
ijtc-379	141	10	pt	pt	PROPN
ijtc-379	141	11	.	.	PROPN
ijtc-379	141	12	rama	rama	PROPN
ijtc-379	141	13	global	global	ADJ
ijtc-379	141	14	deal	deal	NOUN
ijtc-379	141	15	with	with	ADP
ijtc-379	141	16	the	the	DET
ijtc-379	141	17	problems	problem	NOUN
ijtc-379	141	18	that	that	PRON
ijtc-379	141	19	exist	exist	VERB
ijtc-379	141	20	in	in	ADP
ijtc-379	141	21	the	the	DET
ijtc-379	141	22	company	company	NOUN
ijtc-379	141	23	is	be	AUX
ijtc-379	141	24	by	by	ADP
ijtc-379	141	25	confirming	confirm	VERB
ijtc-379	141	26	to	to	ADP
ijtc-379	141	27	the	the	DET
ijtc-379	141	28	vendor	vendor	NOUN
ijtc-379	141	29	or	or	CCONJ
ijtc-379	141	30	transaction	transaction	NOUN
ijtc-379	141	31	partner	partner	NOUN
ijtc-379	141	32	,	,	PUNCT
ijtc-379	141	33	and	and	CCONJ
ijtc-379	141	34	aski	aski	VERB
ijtc-379	141	35	for	for	ADP
ijtc-379	141	36	electronic	electronic	ADJ
ijtc-379	141	37	receipt	receipt	NOUN
ijtc-379	141	38	evidence(bpe	evidence(bpe	PROPN
ijtc-379	141	39	)	)	PUNCT
ijtc-379	141	40	along	along	ADP
ijtc-379	141	41	with	with	ADP
ijtc-379	141	42	attachment	attachment	NOUN
ijtc-379	141	43	a2	a2	PROPN
ijtc-379	141	44	and	and	CCONJ
ijtc-379	141	45	then	then	ADV
ijtc-379	141	46	visit	visit	VERB
ijtc-379	141	47	the	the	DET
ijtc-379	141	48	kpp	kpp	PROPN
ijtc-379	141	49	to	to	PART
ijtc-379	141	50	check	check	VERB
ijtc-379	141	51	the	the	DET
ijtc-379	141	52	correctness	correctness	NOUN
ijtc-379	141	53	of	of	ADP
ijtc-379	141	54	attachment	attachment	NOUN
ijtc-379	141	55	a2	a2	PROPN
ijtc-379	141	56	provided	provide	VERB
ijtc-379	141	57	by	by	ADP
ijtc-379	141	58	the	the	DET
ijtc-379	141	59	counterparty	counterparty	NOUN
ijtc-379	141	60	.	.	PUNCT
ijtc-379	142	1	from	from	ADP
ijtc-379	142	2	the	the	DET
ijtc-379	142	3	research	research	NOUN
ijtc-379	142	4	results	result	NOUN
ijtc-379	142	5	obtained	obtain	VERB
ijtc-379	142	6	,	,	PUNCT
ijtc-379	142	7	it	it	PRON
ijtc-379	142	8	is	be	AUX
ijtc-379	142	9	known	know	VERB
ijtc-379	142	10	that	that	SCONJ
ijtc-379	142	11	pt	pt	PROPN
ijtc-379	142	12	.	.	PROPN
ijtc-379	142	13	rama	rama	PROPN
ijtc-379	142	14	global	global	PROPN
ijtc-379	142	15	is	be	AUX
ijtc-379	142	16	a	a	DET
ijtc-379	142	17	taxable	taxable	ADJ
ijtc-379	142	18	entrepreneur	entrepreneur	NOUN
ijtc-379	142	19	who	who	PRON
ijtc-379	142	20	must	must	AUX
ijtc-379	142	21	fulfill	fulfill	VERB
ijtc-379	142	22	his	his	PRON
ijtc-379	142	23	obligations	obligation	NOUN
ijtc-379	142	24	,	,	PUNCT
ijtc-379	142	25	namely	namely	ADV
ijtc-379	142	26	,	,	PUNCT
ijtc-379	142	27	he	he	PRON
ijtc-379	142	28	is	be	AUX
ijtc-379	142	29	obliged	oblige	VERB
ijtc-379	142	30	to	to	PART
ijtc-379	142	31	report	report	VERB
ijtc-379	142	32	his	his	PRON
ijtc-379	142	33	business	business	NOUN
ijtc-379	142	34	to	to	PART
ijtc-379	142	35	be	be	AUX
ijtc-379	142	36	confirmed	confirm	VERB
ijtc-379	142	37	as	as	ADP
ijtc-379	142	38	a	a	DET
ijtc-379	142	39	pkp	pkp	PROPN
ijtc-379	142	40	;	;	PUNCT
ijtc-379	142	41	obliged	oblige	VERB
ijtc-379	142	42	to	to	PART
ijtc-379	142	43	collect	collect	VERB
ijtc-379	142	44	vat	vat	NOUN
ijtc-379	142	45	and	and	CCONJ
ijtc-379	142	46	sales	sale	NOUN
ijtc-379	142	47	tax	tax	NOUN
ijtc-379	142	48	on	on	ADP
ijtc-379	142	49	luxury	luxury	NOUN
ijtc-379	142	50	goods	good	NOUN
ijtc-379	142	51	or	or	CCONJ
ijtc-379	142	52	ppnbm	ppnbm	ADV
ijtc-379	142	53	payable	payable	ADJ
ijtc-379	142	54	;	;	PUNCT
ijtc-379	142	55	must	must	AUX
ijtc-379	142	56	deposit	deposit	VERB
ijtc-379	142	57	the	the	DET
ijtc-379	142	58	vat	vat	NOUN
ijtc-379	142	59	accrued	accrue	VERB
ijtc-379	142	60	in	in	ADP
ijtc-379	142	61	case	case	NOUN
ijtc-379	142	62	the	the	DET
ijtc-379	142	63	output	output	NOUN
ijtc-379	142	64	tax	tax	NOUN
ijtc-379	142	65	is	be	AUX
ijtc-379	142	66	greater	great	ADJ
ijtc-379	142	67	than	than	SCONJ
ijtc-379	142	68	the	the	DET
ijtc-379	142	69	input	input	NOUN
ijtc-379	142	70	tax	tax	NOUN
ijtc-379	142	71	can	can	AUX
ijtc-379	142	72	be	be	AUX
ijtc-379	142	73	credited	credit	VERB
ijtc-379	142	74	.	.	PUNCT
ijtc-379	143	1	besides	besides	SCONJ
ijtc-379	143	2	that	that	PRON
ijtc-379	143	3	,	,	PUNCT
ijtc-379	143	4	pkp	pkp	PROPN
ijtc-379	143	5	is	be	AUX
ijtc-379	143	6	also	also	ADV
ijtc-379	143	7	required	require	VERB
ijtc-379	143	8	to	to	PART
ijtc-379	143	9	deposit	deposit	VERB
ijtc-379	143	10	ppnbm	ppnbm	ADV
ijtc-379	143	11	payable	payable	ADJ
ijtc-379	143	12	;	;	PUNCT
ijtc-379	143	13	obliged	oblige	VERB
ijtc-379	143	14	to	to	PART
ijtc-379	143	15	report	report	VERB
ijtc-379	143	16	taxes	taxis	NOUN
ijtc-379	143	17	in	in	ADP
ijtc-379	143	18	the	the	DET
ijtc-379	143	19	spt	spt	NOUN
ijtc-379	143	20	(	(	PUNCT
ijtc-379	143	21	tax	tax	NOUN
ijtc-379	143	22	return	return	NOUN
ijtc-379	143	23	)	)	PUNCT
ijtc-379	143	24	period	period	NOUN
ijtc-379	143	25	of	of	ADP
ijtc-379	143	26	vat	vat	NOUN
ijtc-379	143	27	,	,	PUNCT
ijtc-379	143	28	and	and	CCONJ
ijtc-379	143	29	must	must	AUX
ijtc-379	143	30	issue	issue	VERB
ijtc-379	143	31	a	a	DET
ijtc-379	143	32	tax	tax	NOUN
ijtc-379	143	33	invoice	invoice	NOUN
ijtc-379	143	34	for	for	ADP
ijtc-379	143	35	each	each	DET
ijtc-379	143	36	submission	submission	NOUN
ijtc-379	143	37	of	of	ADP
ijtc-379	143	38	bkp	bkp	PROPN
ijtc-379	143	39	/	/	SYM
ijtc-379	143	40	jkp	jkp	NOUN
ijtc-379	143	41	.	.	PUNCT
ijtc-379	144	1	the	the	DET
ijtc-379	144	2	rights	right	NOUN
ijtc-379	144	3	of	of	ADP
ijtc-379	144	4	taxable	taxable	ADJ
ijtc-379	144	5	entrepreneurs	entrepreneur	NOUN
ijtc-379	144	6	such	such	ADJ
ijtc-379	144	7	as	as	ADP
ijtc-379	144	8	crediting	credit	VERB
ijtc-379	144	9	taxes	taxis	NOUN
ijtc-379	144	10	,	,	PUNCT
ijtc-379	144	11	making	make	VERB
ijtc-379	144	12	tax	tax	NOUN
ijtc-379	144	13	compensation	compensation	NOUN
ijtc-379	144	14	or	or	CCONJ
ijtc-379	144	15	tax	tax	NOUN
ijtc-379	144	16	restitution	restitution	NOUN
ijtc-379	144	17	,	,	PUNCT
ijtc-379	144	18	objections	objection	NOUN
ijtc-379	144	19	and	and	CCONJ
ijtc-379	144	20	appeals	appeal	NOUN
ijtc-379	144	21	.	.	PUNCT
ijtc-379	145	1	as	as	ADP
ijtc-379	145	2	a	a	DET
ijtc-379	145	3	pkp	pkp	PROPN
ijtc-379	145	4	,	,	PUNCT
ijtc-379	145	5	pt	pt	PROPN
ijtc-379	145	6	.	.	PROPN
ijtc-379	145	7	rama	rama	PROPN
ijtc-379	145	8	global	global	PROPN
ijtc-379	145	9	often	often	ADV
ijtc-379	145	10	experiences	experience	VERB
ijtc-379	145	11	tax	tax	NOUN
ijtc-379	145	12	overpayments	overpayment	NOUN
ijtc-379	145	13	,	,	PUNCT
ijtc-379	145	14	this	this	PRON
ijtc-379	145	15	happens	happen	VERB
ijtc-379	145	16	because	because	SCONJ
ijtc-379	145	17	pt	pt	PROPN
ijtc-379	145	18	rama	rama	PROPN
ijtc-379	145	19	global	global	PROPN
ijtc-379	145	20	is	be	AUX
ijtc-379	145	21	a	a	DET
ijtc-379	145	22	company	company	NOUN
ijtc-379	145	23	engaged	engage	VERB
ijtc-379	145	24	in	in	ADP
ijtc-379	145	25	the	the	DET
ijtc-379	145	26	export	export	NOUN
ijtc-379	145	27	sector	sector	NOUN
ijtc-379	145	28	where	where	SCONJ
ijtc-379	145	29	according	accord	VERB
ijtc-379	145	30	to	to	ADP
ijtc-379	145	31	the	the	DET
ijtc-379	145	32	vat	vat	NOUN
ijtc-379	145	33	law	law	NOUN
ijtc-379	145	34	the	the	DET
ijtc-379	145	35	tax	tax	NOUN
ijtc-379	145	36	rate	rate	NOUN
ijtc-379	145	37	for	for	ADP
ijtc-379	145	38	exports	export	NOUN
ijtc-379	145	39	is	be	AUX
ijtc-379	145	40	0	0	NUM
ijtc-379	145	41	%	%	NOUN
ijtc-379	145	42	,	,	PUNCT
ijtc-379	145	43	so	so	SCONJ
ijtc-379	145	44	that	that	SCONJ
ijtc-379	145	45	it	it	PRON
ijtc-379	145	46	becomes	become	VERB
ijtc-379	145	47	the	the	DET
ijtc-379	145	48	main	main	ADJ
ijtc-379	145	49	cause	cause	NOUN
ijtc-379	145	50	that	that	SCONJ
ijtc-379	145	51	input	input	NOUN
ijtc-379	145	52	tax	tax	NOUN
ijtc-379	145	53	is	be	AUX
ijtc-379	145	54	greater	great	ADJ
ijtc-379	145	55	than	than	ADP
ijtc-379	145	56	output	output	NOUN
ijtc-379	145	57	tax	tax	NOUN
ijtc-379	145	58	.	.	PUNCT
ijtc-379	146	1	this	this	DET
ijtc-379	146	2	tax	tax	NOUN
ijtc-379	146	3	overpayment	overpayment	NOUN
ijtc-379	146	4	is	be	AUX
ijtc-379	146	5	always	always	ADV
ijtc-379	146	6	experienced	experience	VERB
ijtc-379	146	7	every	every	DET
ijtc-379	146	8	time	time	NOUN
ijtc-379	146	9	,	,	PUNCT
ijtc-379	146	10	but	but	CCONJ
ijtc-379	146	11	the	the	DET
ijtc-379	146	12	tax	tax	NOUN
ijtc-379	146	13	overpayment	overpayment	NOUN
ijtc-379	146	14	does	do	AUX
ijtc-379	146	15	not	not	PART
ijtc-379	146	16	reach	reach	VERB
ijtc-379	146	17	1	1	NUM
ijtc-379	146	18	(	(	PUNCT
ijtc-379	146	19	one	one	NUM
ijtc-379	146	20	)	)	PUNCT
ijtc-379	146	21	billion	billion	NUM
ijtc-379	146	22	,	,	PUNCT
ijtc-379	146	23	so	so	SCONJ
ijtc-379	146	24	pt	pt	PROPN
ijtc-379	146	25	.	.	PROPN
ijtc-379	146	26	rama	rama	PROPN
ijtc-379	146	27	global	global	PROPN
ijtc-379	146	28	chooses	choose	VERB
ijtc-379	146	29	to	to	PART
ijtc-379	146	30	restitute	restitute	VERB
ijtc-379	146	31	taxes	taxis	NOUN
ijtc-379	146	32	with	with	ADP
ijtc-379	146	33	certain	certain	ADJ
ijtc-379	146	34	requirements	requirement	NOUN
ijtc-379	146	35	restitution	restitution	NOUN
ijtc-379	146	36	criteria	criterion	NOUN
ijtc-379	146	37	by	by	ADP
ijtc-379	146	38	the	the	DET
ijtc-379	146	39	provisions	provision	NOUN
ijtc-379	146	40	of	of	ADP
ijtc-379	146	41	article	article	NOUN
ijtc-379	146	42	17d	17d	NUM
ijtc-379	146	43	of	of	ADP
ijtc-379	146	44	the	the	DET
ijtc-379	146	45	kup	kup	PROPN
ijtc-379	146	46	law	law	NOUN
ijtc-379	146	47	.	.	PUNCT
ijtc-379	147	1	based	base	VERB
ijtc-379	147	2	on	on	ADP
ijtc-379	147	3	pmk	pmk	PROPN
ijtc-379	147	4	39	39	NUM
ijtc-379	147	5	/	/	SYM
ijtc-379	147	6	pmk.03/2018	pmk.03/2018	NOUN
ijtc-379	147	7	concerning	concern	VERB
ijtc-379	147	8	procedures	procedure	NOUN
ijtc-379	147	9	for	for	ADP
ijtc-379	147	10	preliminary	preliminary	ADJ
ijtc-379	147	11	refund	refund	NOUN
ijtc-379	147	12	of	of	ADP
ijtc-379	147	13	excess	excess	ADJ
ijtc-379	147	14	tax	tax	NOUN
ijtc-379	147	15	payments	payment	NOUN
ijtc-379	147	16	,	,	PUNCT
ijtc-379	147	17	it	it	PRON
ijtc-379	147	18	is	be	AUX
ijtc-379	147	19	stated	state	VERB
ijtc-379	147	20	that	that	SCONJ
ijtc-379	147	21	the	the	DET
ijtc-379	147	22	tax	tax	NOUN
ijtc-379	147	23	restitution	restitution	NOUN
ijtc-379	147	24	is	be	AUX
ijtc-379	147	25	subject	subject	ADJ
ijtc-379	147	26	to	to	ADP
ijtc-379	147	27	certain	certain	ADJ
ijtc-379	147	28	conditions	condition	NOUN
ijtc-379	147	29	.	.	PUNCT
ijtc-379	148	1	pt	pt	PROPN
ijtc-379	148	2	.	.	PROPN
ijtc-379	148	3	rama	rama	PROPN
ijtc-379	148	4	global	global	PROPN
ijtc-379	148	5	is	be	AUX
ijtc-379	148	6	a	a	DET
ijtc-379	148	7	taxable	taxable	ADJ
ijtc-379	148	8	entrepreneur	entrepreneur	NOUN
ijtc-379	148	9	who	who	PRON
ijtc-379	148	10	submits	submit	VERB
ijtc-379	148	11	a	a	DET
ijtc-379	148	12	periodic	periodic	ADJ
ijtc-379	148	13	value	value	NOUN
ijtc-379	148	14	-	-	PUNCT
ijtc-379	148	15	added	add	VERB
ijtc-379	148	16	tax	tax	NOUN
ijtc-379	148	17	return	return	NOUN
ijtc-379	148	18	with	with	ADP
ijtc-379	148	19	an	an	DET
ijtc-379	148	20	overpayment	overpayment	NOUN
ijtc-379	148	21	of	of	ADP
ijtc-379	148	22	less	less	ADJ
ijtc-379	148	23	than	than	ADP
ijtc-379	148	24	1	1	NUM
ijtc-379	148	25	billion	billion	NUM
ijtc-379	148	26	so	so	SCONJ
ijtc-379	148	27	that	that	SCONJ
ijtc-379	148	28	pt	pt	PROPN
ijtc-379	148	29	.	.	PROPN
ijtc-379	148	30	rama	rama	PROPN
ijtc-379	148	31	global	global	PROPN
ijtc-379	148	32	performs	perform	VERB
ijtc-379	148	33	vat	vat	NOUN
ijtc-379	148	34	restitution	restitution	NOUN
ijtc-379	148	35	with	with	ADP
ijtc-379	148	36	certain	certain	ADJ
ijtc-379	148	37	conditions	condition	NOUN
ijtc-379	148	38	.	.	PUNCT
ijtc-379	149	1	to	to	PART
ijtc-379	149	2	obtain	obtain	VERB
ijtc-379	149	3	a	a	DET
ijtc-379	149	4	preliminary	preliminary	ADJ
ijtc-379	149	5	return	return	NOUN
ijtc-379	149	6	.	.	PUNCT
ijtc-379	150	1	in	in	ADP
ijtc-379	150	2	making	make	VERB
ijtc-379	150	3	restitution	restitution	NOUN
ijtc-379	150	4	,	,	PUNCT
ijtc-379	150	5	it	it	PRON
ijtc-379	150	6	takes	take	VERB
ijtc-379	150	7	1	1	NUM
ijtc-379	150	8	(	(	PUNCT
ijtc-379	150	9	one	one	NUM
ijtc-379	150	10	)	)	PUNCT
ijtc-379	150	11	to	to	ADP
ijtc-379	150	12	3	3	NUM
ijtc-379	150	13	(	(	PUNCT
ijtc-379	150	14	three	three	NUM
ijtc-379	150	15	)	)	PUNCT
ijtc-379	150	16	months	month	NOUN
ijtc-379	150	17	for	for	ADP
ijtc-379	150	18	the	the	DET
ijtc-379	150	19	issuance	issuance	NOUN
ijtc-379	150	20	of	of	ADP
ijtc-379	150	21	the	the	DET
ijtc-379	150	22	decision	decision	NOUN
ijtc-379	150	23	letter	letter	NOUN
ijtc-379	150	24	for	for	ADP
ijtc-379	150	25	payment	payment	NOUN
ijtc-379	150	26	of	of	ADP
ijtc-379	150	27	excess	excess	ADJ
ijtc-379	150	28	tax	tax	NOUN
ijtc-379	150	29	(	(	PUNCT
ijtc-379	150	30	skpkp	skpkp	PROPN
ijtc-379	150	31	)	)	PUNCT
ijtc-379	150	32	.	.	PUNCT
ijtc-379	151	1	after	after	ADP
ijtc-379	151	2	the	the	DET
ijtc-379	151	3	issuance	issuance	NOUN
ijtc-379	151	4	of	of	ADP
ijtc-379	151	5	the	the	DET
ijtc-379	151	6	skpkp	skpkp	PROPN
ijtc-379	151	7	,	,	PUNCT
ijtc-379	151	8	the	the	DET
ijtc-379	151	9	director	director	NOUN
ijtc-379	151	10	-	-	PUNCT
ijtc-379	151	11	general	general	NOUN
ijtc-379	151	12	of	of	ADP
ijtc-379	151	13	taxes	taxis	NOUN
ijtc-379	151	14	will	will	AUX
ijtc-379	151	15	send	send	VERB
ijtc-379	151	16	an	an	DET
ijtc-379	151	17	account	account	NOUN
ijtc-379	151	18	request	request	NOUN
ijtc-379	151	19	letter	letter	NOUN
ijtc-379	151	20	and	and	CCONJ
ijtc-379	151	21	pt	pt	PROPN
ijtc-379	151	22	.	.	PROPN
ijtc-379	151	23	rama	rama	PROPN
ijtc-379	151	24	global	global	PROPN
ijtc-379	151	25	sends	send	VERB
ijtc-379	151	26	an	an	DET
ijtc-379	151	27	account	account	NOUN
ijtc-379	151	28	notification	notification	NOUN
ijtc-379	151	29	letter	letter	NOUN
ijtc-379	151	30	to	to	ADP
ijtc-379	151	31	the	the	DET
ijtc-379	151	32	registered	register	VERB
ijtc-379	151	33	kpp	kpp	PROPN
ijtc-379	151	34	and	and	CCONJ
ijtc-379	151	35	waits	wait	VERB
ijtc-379	151	36	for	for	ADP
ijtc-379	151	37	1	1	NUM
ijtc-379	151	38	(	(	PUNCT
ijtc-379	151	39	one	one	NUM
ijtc-379	151	40	)	)	PUNCT
ijtc-379	151	41	month	month	NOUN
ijtc-379	151	42	for	for	ADP
ijtc-379	151	43	payment	payment	NOUN
ijtc-379	151	44	of	of	ADP
ijtc-379	151	45	restitution	restitution	NOUN
ijtc-379	151	46	.	.	PUNCT
ijtc-379	152	1	the	the	DET
ijtc-379	152	2	following	follow	VERB
ijtc-379	152	3	is	be	AUX
ijtc-379	152	4	a	a	DET
ijtc-379	152	5	tax	tax	NOUN
ijtc-379	152	6	refund	refund	NOUN
ijtc-379	152	7	mechanism	mechanism	NOUN
ijtc-379	152	8	.	.	PUNCT
ijtc-379	153	1	figure	figure	NOUN
ijtc-379	153	2	1	1	NUM
ijtc-379	153	3	.	.	PUNCT
ijtc-379	153	4	tax	tax	NOUN
ijtc-379	153	5	refund	refund	NOUN
ijtc-379	153	6	mechanism	mechanism	NOUN
ijtc-379	153	7	with	with	ADP
ijtc-379	153	8	certain	certain	ADJ
ijtc-379	153	9	requirements	requirement	NOUN
ijtc-379	153	10	procedure	procedure	NOUN
ijtc-379	153	11	procedures	procedure	NOUN
ijtc-379	153	12	pre	pre	ADJ
ijtc-379	153	13	-	-	ADJ
ijtc-379	153	14	refund	refund	ADJ
ijtc-379	153	15	application	application	NOUN
ijtc-379	153	16	taxpayers	taxpayer	NOUN
ijtc-379	153	17	apply	apply	VERB
ijtc-379	153	18	fill	fill	NOUN
ijtc-379	153	19	in	in	ADP
ijtc-379	153	20	the	the	DET
ijtc-379	153	21	preliminary	preliminary	ADJ
ijtc-379	153	22	return	return	NOUN
ijtc-379	153	23	column	column	NOUN
ijtc-379	153	24	on	on	ADP
ijtc-379	153	25	the	the	DET
ijtc-379	153	26	spt	spt	PROPN
ijtc-379	153	27	kpp	kpp	PROPN
ijtc-379	153	28	conducts	conduct	VERB
ijtc-379	153	29	research	research	NOUN
ijtc-379	153	30	on	on	ADP
ijtc-379	153	31	kpp	kpp	PROPN
ijtc-379	153	32	does	do	AUX
ijtc-379	153	33	not	not	PART
ijtc-379	153	34	issue	issue	VERB
ijtc-379	153	35	skpkpp	skpkpp	ADJ
ijtc-379	153	36	and	and	CCONJ
ijtc-379	153	37	kpp	kpp	PROPN
ijtc-379	153	38	issues	issue	NOUN
ijtc-379	153	39	skpkpp	skpkpp	ADJ
ijtc-379	153	40	•	•	ADP
ijtc-379	153	41	the	the	DET
ijtc-379	153	42	correctness	correctness	NOUN
ijtc-379	153	43	of	of	ADP
ijtc-379	153	44	writing	write	VERB
ijtc-379	153	45	and	and	CCONJ
ijtc-379	153	46	calculating	calculate	VERB
ijtc-379	153	47	taxes	taxis	NOUN
ijtc-379	153	48	•	•	NOUN
ijtc-379	153	49	evidence	evidence	NOUN
ijtc-379	153	50	of	of	ADP
ijtc-379	153	51	credited	credit	VERB
ijtc-379	153	52	withholding	withholding	NOUN
ijtc-379	153	53	or	or	CCONJ
ijtc-379	153	54	collection	collection	NOUN
ijtc-379	153	55	of	of	ADP
ijtc-379	153	56	income	income	NOUN
ijtc-379	153	57	tax	tax	NOUN
ijtc-379	153	58	•	•	NOUN
ijtc-379	153	59	credited	credit	VERB
ijtc-379	153	60	/	/	SYM
ijtc-379	153	61	self	self	NOUN
ijtc-379	153	62	-	-	PUNCT
ijtc-379	153	63	paid	pay	VERB
ijtc-379	153	64	input	input	NOUN
ijtc-379	153	65	taxreturn	taxreturn	NOUN
ijtc-379	153	66	column	column	NOUN
ijtc-379	153	67	on	on	ADP
ijtc-379	153	68	the	the	DET
ijtc-379	153	69	spt	spt	ADJ
ijtc-379	153	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	153	71	analysis	analysis	NOUN
ijtc-379	153	72	of	of	ADP
ijtc-379	153	73	value	value	NOUN
ijtc-379	153	74	-	-	PUNCT
ijtc-379	153	75	added	add	VERB
ijtc-379	153	76	tax	tax	NOUN
ijtc-379	153	77	restitution	restitution	NOUN
ijtc-379	153	78	on	on	ADP
ijtc-379	153	79	exports	export	NOUN
ijtc-379	153	80	at	at	ADP
ijtc-379	153	81	pt	pt	PROPN
ijtc-379	153	82	.	.	PROPN
ijtc-379	153	83	rama	rama	PROPN
ijtc-379	153	84	global	global	PROPN
ijtc-379	153	85	in	in	ADP
ijtc-379	153	86	2019	2019	NUM
ijtc-379	153	87	natision	natision	NOUN
ijtc-379	153	88	,	,	PUNCT
ijtc-379	153	89	anggraini	anggraini	NOUN
ijtc-379	153	90	,	,	PUNCT
ijtc-379	153	91	rulandari	rulandari	NOUN
ijtc-379	153	92	,	,	PUNCT
ijtc-379	153	93	agoestyowati	agoestyowati	NOUN
ijtc-379	153	94	320	320	NUM
ijtc-379	153	95	|	|	ADV
ijtc-379	153	96	ilomata	ilomata	NOUN
ijtc-379	153	97	international	international	ADJ
ijtc-379	153	98	journal	journal	NOUN
ijtc-379	153	99	of	of	ADP
ijtc-379	153	100	tax	tax	PROPN
ijtc-379	153	101	&	&	CCONJ
ijtc-379	153	102	accounting	accounting	NOUN
ijtc-379	153	103	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-379	153	104	in	in	ADP
ijtc-379	153	105	making	make	VERB
ijtc-379	153	106	restitution	restitution	NOUN
ijtc-379	153	107	,	,	PUNCT
ijtc-379	153	108	pt	pt	PROPN
ijtc-379	153	109	.	.	PROPN
ijtc-379	153	110	rama	rama	PROPN
ijtc-379	153	111	global	global	PROPN
ijtc-379	153	112	also	also	ADV
ijtc-379	153	113	needs	need	VERB
ijtc-379	153	114	to	to	PART
ijtc-379	153	115	obey	obey	VERB
ijtc-379	153	116	the	the	DET
ijtc-379	153	117	applicable	applicable	ADJ
ijtc-379	153	118	laws	law	NOUN
ijtc-379	153	119	and	and	CCONJ
ijtc-379	153	120	regulations	regulation	NOUN
ijtc-379	153	121	,	,	PUNCT
ijtc-379	153	122	starting	start	VERB
ijtc-379	153	123	from	from	ADP
ijtc-379	153	124	depositing	deposit	VERB
ijtc-379	153	125	taxes	taxis	NOUN
ijtc-379	153	126	and	and	CCONJ
ijtc-379	153	127	reporting	report	VERB
ijtc-379	153	128	taxes	taxis	NOUN
ijtc-379	153	129	that	that	PRON
ijtc-379	153	130	must	must	AUX
ijtc-379	153	131	be	be	AUX
ijtc-379	153	132	based	base	VERB
ijtc-379	153	133	on	on	ADP
ijtc-379	153	134	the	the	DET
ijtc-379	153	135	provisions	provision	NOUN
ijtc-379	153	136	so	so	SCONJ
ijtc-379	153	137	that	that	SCONJ
ijtc-379	153	138	the	the	DET
ijtc-379	153	139	restitution	restitution	NOUN
ijtc-379	153	140	that	that	PRON
ijtc-379	153	141	we	we	PRON
ijtc-379	153	142	apply	apply	VERB
ijtc-379	153	143	for	for	ADP
ijtc-379	153	144	can	can	AUX
ijtc-379	153	145	be	be	AUX
ijtc-379	153	146	fully	fully	ADV
ijtc-379	153	147	refunded	refund	VERB
ijtc-379	153	148	.	.	PUNCT
ijtc-379	154	1	from	from	ADP
ijtc-379	154	2	the	the	DET
ijtc-379	154	3	results	result	NOUN
ijtc-379	154	4	of	of	ADP
ijtc-379	154	5	the	the	DET
ijtc-379	154	6	research	research	NOUN
ijtc-379	154	7	obtained	obtain	VERB
ijtc-379	154	8	by	by	ADP
ijtc-379	154	9	the	the	DET
ijtc-379	154	10	researcher	researcher	NOUN
ijtc-379	154	11	,	,	PUNCT
ijtc-379	154	12	it	it	PRON
ijtc-379	154	13	was	be	AUX
ijtc-379	154	14	found	find	VERB
ijtc-379	154	15	that	that	SCONJ
ijtc-379	154	16	the	the	DET
ijtc-379	154	17	obstacles	obstacle	NOUN
ijtc-379	154	18	that	that	PRON
ijtc-379	154	19	occurred	occur	VERB
ijtc-379	154	20	in	in	ADP
ijtc-379	154	21	carrying	carry	VERB
ijtc-379	154	22	out	out	ADP
ijtc-379	154	23	preliminary	preliminary	ADJ
ijtc-379	154	24	restitution	restitution	NOUN
ijtc-379	154	25	with	with	ADP
ijtc-379	154	26	certain	certain	ADJ
ijtc-379	154	27	conditions	condition	NOUN
ijtc-379	154	28	:	:	PUNCT
ijtc-379	154	29	there	there	PRON
ijtc-379	154	30	is	be	VERB
ijtc-379	154	31	a	a	DET
ijtc-379	154	32	large	large	ADJ
ijtc-379	154	33	number	number	NOUN
ijtc-379	154	34	of	of	ADP
ijtc-379	154	35	data	datum	NOUN
ijtc-379	154	36	differences	difference	NOUN
ijtc-379	154	37	between	between	ADP
ijtc-379	154	38	the	the	DET
ijtc-379	154	39	tax	tax	NOUN
ijtc-379	154	40	authorities	authority	NOUN
ijtc-379	154	41	and	and	CCONJ
ijtc-379	154	42	pt	pt	PROPN
ijtc-379	154	43	rama	rama	PROPN
ijtc-379	154	44	global	global	PROPN
ijtc-379	154	45	.	.	PUNCT
ijtc-379	155	1	the	the	DET
ijtc-379	155	2	difference	difference	NOUN
ijtc-379	155	3	of	of	ADP
ijtc-379	155	4	the	the	DET
ijtc-379	155	5	data	datum	NOUN
ijtc-379	155	6	occurred	occur	VERB
ijtc-379	155	7	due	due	ADP
ijtc-379	155	8	to	to	ADP
ijtc-379	155	9	several	several	ADJ
ijtc-379	155	10	multiple	multiple	ADJ
ijtc-379	155	11	counterparties	counterpartie	NOUN
ijtc-379	155	12	of	of	ADP
ijtc-379	155	13	pt	pt	PROPN
ijtc-379	155	14	.	.	PROPN
ijtc-379	155	15	rama	rama	PROPN
ijtc-379	155	16	global	global	PROPN
ijtc-379	155	17	who	who	PRON
ijtc-379	155	18	do	do	AUX
ijtc-379	155	19	not	not	PART
ijtc-379	155	20	report	report	VERB
ijtc-379	155	21	their	their	PRON
ijtc-379	155	22	tax	tax	NOUN
ijtc-379	155	23	invoices	invoice	NOUN
ijtc-379	155	24	or	or	CCONJ
ijtc-379	155	25	reports	report	VERB
ijtc-379	155	26	taxes	taxis	NOUN
ijtc-379	155	27	in	in	ADP
ijtc-379	155	28	different	different	ADJ
ijtc-379	155	29	months	month	NOUN
ijtc-379	155	30	,	,	PUNCT
ijtc-379	155	31	resulting	result	VERB
ijtc-379	155	32	in	in	ADP
ijtc-379	155	33	delays	delay	NOUN
ijtc-379	155	34	in	in	ADP
ijtc-379	155	35	the	the	DET
ijtc-379	155	36	restitution	restitution	NOUN
ijtc-379	155	37	process	process	NOUN
ijtc-379	155	38	.	.	PUNCT
ijtc-379	156	1	from	from	ADP
ijtc-379	156	2	the	the	DET
ijtc-379	156	3	interview	interview	NOUN
ijtc-379	156	4	research	research	NOUN
ijtc-379	156	5	studied	study	VERB
ijtc-379	156	6	,	,	PUNCT
ijtc-379	156	7	the	the	DET
ijtc-379	156	8	researcher	researcher	NOUN
ijtc-379	156	9	also	also	ADV
ijtc-379	156	10	found	find	VERB
ijtc-379	156	11	that	that	SCONJ
ijtc-379	156	12	there	there	PRON
ijtc-379	156	13	was	be	VERB
ijtc-379	156	14	a	a	DET
ijtc-379	156	15	risk	risk	NOUN
ijtc-379	156	16	pt	pt	PROPN
ijtc-379	156	17	.	.	PROPN
ijtc-379	156	18	rama	rama	PROPN
ijtc-379	156	19	global	global	PROPN
ijtc-379	156	20	.	.	PUNCT
ijtc-379	157	1	this	this	DET
ijtc-379	157	2	risk	risk	NOUN
ijtc-379	157	3	arises	arise	VERB
ijtc-379	157	4	due	due	ADP
ijtc-379	157	5	to	to	ADP
ijtc-379	157	6	the	the	DET
ijtc-379	157	7	frequent	frequent	ADJ
ijtc-379	157	8	occurrence	occurrence	NOUN
ijtc-379	157	9	of	of	ADP
ijtc-379	157	10	tax	tax	NOUN
ijtc-379	157	11	restitution	restitution	NOUN
ijtc-379	157	12	at	at	ADP
ijtc-379	157	13	pt	pt	PROPN
ijtc-379	157	14	rama	rama	PROPN
ijtc-379	157	15	global	global	NOUN
ijtc-379	157	16	so	so	SCONJ
ijtc-379	157	17	that	that	SCONJ
ijtc-379	157	18	there	there	PRON
ijtc-379	157	19	is	be	VERB
ijtc-379	157	20	a	a	DET
ijtc-379	157	21	greater	great	ADJ
ijtc-379	157	22	opportunity	opportunity	NOUN
ijtc-379	157	23	for	for	ADP
ijtc-379	157	24	the	the	DET
ijtc-379	157	25	director	director	NOUN
ijtc-379	157	26	-	-	PUNCT
ijtc-379	157	27	general	general	NOUN
ijtc-379	157	28	of	of	ADP
ijtc-379	157	29	taxes	taxis	NOUN
ijtc-379	157	30	(	(	PUNCT
ijtc-379	157	31	dgt	dgt	NOUN
ijtc-379	157	32	)	)	PUNCT
ijtc-379	157	33	to	to	PART
ijtc-379	157	34	make	make	VERB
ijtc-379	157	35	fiscal	fiscal	ADJ
ijtc-379	157	36	corrections	correction	NOUN
ijtc-379	157	37	from	from	ADP
ijtc-379	157	38	the	the	DET
ijtc-379	157	39	tax	tax	NOUN
ijtc-379	157	40	audit	audit	NOUN
ijtc-379	157	41	process	process	NOUN
ijtc-379	157	42	.	.	PUNCT
ijtc-379	158	1	the	the	DET
ijtc-379	158	2	monitoring	monitoring	NOUN
ijtc-379	158	3	mechanism	mechanism	NOUN
ijtc-379	158	4	for	for	ADP
ijtc-379	158	5	value	value	NOUN
ijtc-379	158	6	-	-	PUNCT
ijtc-379	158	7	added	add	VERB
ijtc-379	158	8	tax	tax	NOUN
ijtc-379	158	9	(	(	PUNCT
ijtc-379	158	10	ppn	ppn	NOUN
ijtc-379	158	11	)	)	PUNCT
ijtc-379	158	12	is	be	AUX
ijtc-379	158	13	the	the	DET
ijtc-379	158	14	reporting	reporting	NOUN
ijtc-379	158	15	of	of	ADP
ijtc-379	158	16	periodic	periodic	ADJ
ijtc-379	158	17	tax	tax	NOUN
ijtc-379	158	18	return	return	NOUN
ijtc-379	158	19	(	(	PUNCT
ijtc-379	158	20	spt	spt	PROPN
ijtc-379	158	21	)	)	PUNCT
ijtc-379	158	22	from	from	ADP
ijtc-379	158	23	certain	certain	ADJ
ijtc-379	158	24	taxpayers	taxpayer	NOUN
ijtc-379	158	25	(	(	PUNCT
ijtc-379	158	26	wp	wp	X
ijtc-379	158	27	)	)	PUNCT
ijtc-379	158	28	reflecting	reflect	VERB
ijtc-379	158	29	transactions	transaction	NOUN
ijtc-379	158	30	with	with	ADP
ijtc-379	158	31	counterparties	counterpartie	NOUN
ijtc-379	158	32	.	.	PUNCT
ijtc-379	159	1	this	this	PRON
ijtc-379	159	2	allows	allow	VERB
ijtc-379	159	3	the	the	DET
ijtc-379	159	4	dgt	dgt	NOUN
ijtc-379	159	5	to	to	PART
ijtc-379	159	6	trace	trace	VERB
ijtc-379	159	7	transactions	transaction	NOUN
ijtc-379	159	8	between	between	ADP
ijtc-379	159	9	parties	party	NOUN
ijtc-379	159	10	,	,	PUNCT
ijtc-379	159	11	to	to	PART
ijtc-379	159	12	ensure	ensure	VERB
ijtc-379	159	13	that	that	SCONJ
ijtc-379	159	14	all	all	DET
ijtc-379	159	15	taxes	taxis	NOUN
ijtc-379	159	16	owed	owe	VERB
ijtc-379	159	17	have	have	AUX
ijtc-379	159	18	been	be	AUX
ijtc-379	159	19	deposited	deposit	VERB
ijtc-379	159	20	into	into	ADP
ijtc-379	159	21	the	the	DET
ijtc-379	159	22	state	state	NOUN
ijtc-379	159	23	treasury	treasury	NOUN
ijtc-379	159	24	.	.	PUNCT
ijtc-379	160	1	in	in	ADP
ijtc-379	160	2	solving	solve	VERB
ijtc-379	160	3	the	the	DET
ijtc-379	160	4	problems	problem	NOUN
ijtc-379	160	5	faced	face	VERB
ijtc-379	160	6	by	by	ADP
ijtc-379	160	7	the	the	DET
ijtc-379	160	8	company	company	NOUN
ijtc-379	160	9	for	for	ADP
ijtc-379	160	10	restitution	restitution	NOUN
ijtc-379	160	11	that	that	PRON
ijtc-379	160	12	ca	can	AUX
ijtc-379	160	13	n't	not	PART
ijtc-379	160	14	be	be	AUX
ijtc-379	160	15	disbursed	disburse	VERB
ijtc-379	160	16	,	,	PUNCT
ijtc-379	160	17	pt	pt	PROPN
ijtc-379	160	18	.	.	PROPN
ijtc-379	160	19	rama	rama	PROPN
ijtc-379	160	20	global	global	PROPN
ijtc-379	160	21	confirms	confirm	VERB
ijtc-379	160	22	the	the	DET
ijtc-379	160	23	transaction	transaction	NOUN
ijtc-379	160	24	counterparty	counterparty	NOUN
ijtc-379	160	25	by	by	ADP
ijtc-379	160	26	sending	send	VERB
ijtc-379	160	27	attachments	attachment	NOUN
ijtc-379	160	28	of	of	ADP
ijtc-379	160	29	related	related	ADJ
ijtc-379	160	30	documents	document	NOUN
ijtc-379	160	31	and	and	CCONJ
ijtc-379	160	32	notifying	notify	VERB
ijtc-379	160	33	confirmation	confirmation	NOUN
ijtc-379	160	34	to	to	ADP
ijtc-379	160	35	the	the	DET
ijtc-379	160	36	counterparty	counterparty	NOUN
ijtc-379	160	37	via	via	ADP
ijtc-379	160	38	e	e	NOUN
ijtc-379	160	39	-	-	NOUN
ijtc-379	160	40	mail	mail	NOUN
ijtc-379	160	41	by	by	ADP
ijtc-379	160	42	requesting	request	VERB
ijtc-379	160	43	electronic	electronic	ADJ
ijtc-379	160	44	receipt	receipt	NOUN
ijtc-379	160	45	proof	proof	NOUN
ijtc-379	160	46	(	(	PUNCT
ijtc-379	160	47	bpe	bpe	PROPN
ijtc-379	160	48	)	)	PUNCT
ijtc-379	160	49	along	along	ADP
ijtc-379	160	50	with	with	ADP
ijtc-379	160	51	attachment	attachment	NOUN
ijtc-379	160	52	a2	a2	PROPN
ijtc-379	160	53	;	;	PUNCT
ijtc-379	160	54	make	make	VERB
ijtc-379	160	55	an	an	DET
ijtc-379	160	56	application	application	NOUN
ijtc-379	160	57	letter	letter	NOUN
ijtc-379	160	58	to	to	PART
ijtc-379	160	59	confirm	confirm	VERB
ijtc-379	160	60	the	the	DET
ijtc-379	160	61	non	non	NOUN
ijtc-379	160	62	-	-	NOUN
ijtc-379	160	63	conformity	conformity	NOUN
ijtc-379	160	64	;	;	PUNCT
ijtc-379	160	65	confirm	confirm	VERB
ijtc-379	160	66	by	by	ADP
ijtc-379	160	67	telephone	telephone	NOUN
ijtc-379	160	68	about	about	ADP
ijtc-379	160	69	data	datum	NOUN
ijtc-379	160	70	discrepancies	discrepancy	NOUN
ijtc-379	160	71	;	;	PUNCT
ijtc-379	160	72	visit	visit	VERB
ijtc-379	160	73	the	the	DET
ijtc-379	160	74	counterparty	counterparty	NOUN
ijtc-379	160	75	company	company	NOUN
ijtc-379	160	76	to	to	PART
ijtc-379	160	77	ask	ask	VERB
ijtc-379	160	78	for	for	ADP
ijtc-379	160	79	further	further	ADJ
ijtc-379	160	80	confirmation	confirmation	NOUN
ijtc-379	160	81	.	.	PUNCT
ijtc-379	161	1	in	in	ADP
ijtc-379	161	2	handling	handle	VERB
ijtc-379	161	3	fictitious	fictitious	ADJ
ijtc-379	161	4	tax	tax	NOUN
ijtc-379	161	5	invoices	invoice	NOUN
ijtc-379	161	6	,	,	PUNCT
ijtc-379	161	7	we	we	PRON
ijtc-379	161	8	can	can	AUX
ijtc-379	161	9	scan	scan	VERB
ijtc-379	161	10	barcodes	barcode	NOUN
ijtc-379	161	11	on	on	ADP
ijtc-379	161	12	tax	tax	NOUN
ijtc-379	161	13	invoices	invoice	NOUN
ijtc-379	161	14	by	by	ADP
ijtc-379	161	15	using	use	VERB
ijtc-379	161	16	the	the	DET
ijtc-379	161	17	barcode	barcode	NOUN
ijtc-379	161	18	scan	scan	NOUN
ijtc-379	161	19	e	e	NOUN
ijtc-379	161	20	-	-	NOUN
ijtc-379	161	21	invoice	invoice	ADJ
ijtc-379	161	22	application	application	NOUN
ijtc-379	161	23	or	or	CCONJ
ijtc-379	161	24	use	use	VERB
ijtc-379	161	25	the	the	DET
ijtc-379	161	26	available	available	ADJ
ijtc-379	161	27	tax	tax	NOUN
ijtc-379	161	28	invoice	invoice	NOUN
ijtc-379	161	29	scan	scan	ADJ
ijtc-379	161	30	tools	tool	NOUN
ijtc-379	161	31	.	.	PUNCT
ijtc-379	162	1	efforts	effort	NOUN
ijtc-379	162	2	made	make	VERB
ijtc-379	162	3	during	during	ADP
ijtc-379	162	4	a	a	DET
ijtc-379	162	5	tax	tax	NOUN
ijtc-379	162	6	audit	audit	NOUN
ijtc-379	162	7	are	be	AUX
ijtc-379	162	8	that	that	SCONJ
ijtc-379	162	9	pt	pt	PROPN
ijtc-379	162	10	rama	rama	PROPN
ijtc-379	162	11	global	global	PROPN
ijtc-379	162	12	must	must	AUX
ijtc-379	162	13	be	be	AUX
ijtc-379	162	14	ready	ready	ADJ
ijtc-379	162	15	to	to	PART
ijtc-379	162	16	face	face	VERB
ijtc-379	162	17	this	this	DET
ijtc-379	162	18	audit	audit	NOUN
ijtc-379	162	19	by	by	ADP
ijtc-379	162	20	preparing	prepare	VERB
ijtc-379	162	21	complete	complete	ADJ
ijtc-379	162	22	documents	document	NOUN
ijtc-379	162	23	such	such	ADJ
ijtc-379	162	24	as	as	ADP
ijtc-379	162	25	tax	tax	NOUN
ijtc-379	162	26	invoices	invoice	NOUN
ijtc-379	162	27	relating	relate	VERB
ijtc-379	162	28	to	to	ADP
ijtc-379	162	29	vat	vat	NOUN
ijtc-379	162	30	overpayments	overpayment	NOUN
ijtc-379	162	31	for	for	ADP
ijtc-379	162	32	which	which	PRON
ijtc-379	162	33	a	a	DET
ijtc-379	162	34	refund	refund	NOUN
ijtc-379	162	35	restitution	restitution	NOUN
ijtc-379	162	36	is	be	AUX
ijtc-379	162	37	requested	request	VERB
ijtc-379	162	38	,	,	PUNCT
ijtc-379	162	39	including	include	VERB
ijtc-379	162	40	supporting	support	VERB
ijtc-379	162	41	documents	document	NOUN
ijtc-379	162	42	,	,	PUNCT
ijtc-379	162	43	namely	namely	ADV
ijtc-379	162	44	evidence	evidence	NOUN
ijtc-379	162	45	of	of	ADP
ijtc-379	162	46	receipt	receipt	NOUN
ijtc-379	162	47	/	/	SYM
ijtc-379	162	48	payment	payment	NOUN
ijtc-379	162	49	of	of	ADP
ijtc-379	162	50	money	money	NOUN
ijtc-379	162	51	for	for	ADP
ijtc-379	162	52	the	the	DET
ijtc-379	162	53	purchase	purchase	NOUN
ijtc-379	162	54	/	/	SYM
ijtc-379	162	55	sale	sale	NOUN
ijtc-379	162	56	of	of	ADP
ijtc-379	162	57	goods	good	NOUN
ijtc-379	162	58	,	,	PUNCT
ijtc-379	162	59	evidence	evidence	NOUN
ijtc-379	162	60	of	of	ADP
ijtc-379	162	61	delivery	delivery	NOUN
ijtc-379	162	62	/	/	SYM
ijtc-379	162	63	receipt	receipt	NOUN
ijtc-379	162	64	of	of	ADP
ijtc-379	162	65	goods	good	NOUN
ijtc-379	162	66	.	.	PUNCT
ijtc-379	163	1	furthermore	furthermore	ADV
ijtc-379	163	2	,	,	PUNCT
ijtc-379	163	3	for	for	ADP
ijtc-379	163	4	bkp	bkp	NOUN
ijtc-379	163	5	export	export	NOUN
ijtc-379	163	6	attachments	attachment	NOUN
ijtc-379	163	7	,	,	PUNCT
ijtc-379	163	8	it	it	PRON
ijtc-379	163	9	is	be	AUX
ijtc-379	163	10	necessary	necessary	ADJ
ijtc-379	163	11	for	for	ADP
ijtc-379	163	12	peb	peb	PROPN
ijtc-379	163	13	which	which	PRON
ijtc-379	163	14	has	have	AUX
ijtc-379	163	15	been	be	AUX
ijtc-379	163	16	given	give	VERB
ijtc-379	163	17	export	export	NOUN
ijtc-379	163	18	approval	approval	NOUN
ijtc-379	163	19	by	by	ADP
ijtc-379	163	20	the	the	DET
ijtc-379	163	21	authorized	authorize	VERB
ijtc-379	163	22	djbc	djbc	NOUN
ijtc-379	163	23	official	official	NOUN
ijtc-379	163	24	,	,	PUNCT
ijtc-379	163	25	ocean	ocean	PROPN
ijtc-379	163	26	b	b	PROPN
ijtc-379	163	27	/	/	SYM
ijtc-379	163	28	l	l	NOUN
ijtc-379	163	29	or	or	CCONJ
ijtc-379	163	30	master	master	PROPN
ijtc-379	163	31	b	b	PROPN
ijtc-379	163	32	/	/	SYM
ijtc-379	163	33	l	l	NOUN
ijtc-379	163	34	or	or	CCONJ
ijtc-379	163	35	airway	airway	NOUN
ijtc-379	163	36	bill	bill	NOUN
ijtc-379	163	37	,	,	PUNCT
ijtc-379	163	38	photocopy	photocopy	NOUN
ijtc-379	163	39	of	of	ADP
ijtc-379	163	40	export	export	NOUN
ijtc-379	163	41	draft	draft	NOUN
ijtc-379	163	42	,	,	PUNCT
ijtc-379	163	43	or	or	CCONJ
ijtc-379	163	44	other	other	ADJ
ijtc-379	163	45	evidence	evidence	NOUN
ijtc-379	163	46	of	of	ADP
ijtc-379	163	47	receipt	receipt	NOUN
ijtc-379	163	48	of	of	ADP
ijtc-379	163	49	money	money	NOUN
ijtc-379	163	50	from	from	ADP
ijtc-379	163	51	the	the	DET
ijtc-379	163	52	bank	bank	NOUN
ijtc-379	163	53	that	that	PRON
ijtc-379	163	54	has	have	AUX
ijtc-379	163	55	been	be	AUX
ijtc-379	163	56	legalized	legalize	VERB
ijtc-379	163	57	by	by	ADP
ijtc-379	163	58	the	the	DET
ijtc-379	163	59	bank	bank	NOUN
ijtc-379	163	60	concerned	concern	VERB
ijtc-379	163	61	,	,	PUNCT
ijtc-379	163	62	certification	certification	NOUN
ijtc-379	163	63	from	from	ADP
ijtc-379	163	64	certain	certain	ADJ
ijtc-379	163	65	agencies	agency	NOUN
ijtc-379	163	66	such	such	ADJ
ijtc-379	163	67	as	as	ADP
ijtc-379	163	68	the	the	DET
ijtc-379	163	69	ministry	ministry	PROPN
ijtc-379	163	70	of	of	ADP
ijtc-379	163	71	industry	industry	NOUN
ijtc-379	163	72	and	and	CCONJ
ijtc-379	163	73	or	or	CCONJ
ijtc-379	163	74	the	the	DET
ijtc-379	163	75	ministry	ministry	PROPN
ijtc-379	163	76	of	of	ADP
ijtc-379	163	77	trade	trade	PROPN
ijtc-379	163	78	.	.	PUNCT
ijtc-379	164	1	conclusion	conclusion	NOUN
ijtc-379	164	2	restitution	restitution	NOUN
ijtc-379	164	3	of	of	ADP
ijtc-379	164	4	export	export	NOUN
ijtc-379	164	5	value	value	NOUN
ijtc-379	164	6	-	-	PUNCT
ijtc-379	164	7	added	add	VERB
ijtc-379	164	8	tax	tax	NOUN
ijtc-379	164	9	(	(	PUNCT
ijtc-379	164	10	vat	vat	NOUN
ijtc-379	164	11	)	)	PUNCT
ijtc-379	164	12	at	at	ADP
ijtc-379	164	13	pt	pt	PROPN
ijtc-379	164	14	.	.	PROPN
ijtc-379	164	15	rama	rama	PROPN
ijtc-379	164	16	global	global	PROPN
ijtc-379	164	17	occurs	occur	VERB
ijtc-379	164	18	because	because	SCONJ
ijtc-379	164	19	the	the	DET
ijtc-379	164	20	input	input	NOUN
ijtc-379	164	21	tax	tax	NOUN
ijtc-379	164	22	is	be	AUX
ijtc-379	164	23	greater	great	ADJ
ijtc-379	164	24	than	than	ADP
ijtc-379	164	25	the	the	DET
ijtc-379	164	26	output	output	NOUN
ijtc-379	164	27	tax	tax	NOUN
ijtc-379	164	28	,	,	PUNCT
ijtc-379	164	29	this	this	PRON
ijtc-379	164	30	is	be	AUX
ijtc-379	164	31	because	because	SCONJ
ijtc-379	164	32	the	the	DET
ijtc-379	164	33	vat	vat	NOUN
ijtc-379	164	34	rate	rate	NOUN
ijtc-379	164	35	for	for	ADP
ijtc-379	164	36	exports	export	NOUN
ijtc-379	164	37	is	be	AUX
ijtc-379	164	38	0	0	NUM
ijtc-379	164	39	%	%	NOUN
ijtc-379	164	40	.	.	PUNCT
ijtc-379	165	1	so	so	ADV
ijtc-379	165	2	that	that	SCONJ
ijtc-379	165	3	pt	pt	PROPN
ijtc-379	165	4	.	.	PROPN
ijtc-379	165	5	rama	rama	PROPN
ijtc-379	165	6	global	global	PROPN
ijtc-379	165	7	is	be	AUX
ijtc-379	165	8	experiencing	experience	VERB
ijtc-379	165	9	tax	tax	NOUN
ijtc-379	165	10	overpayment	overpayment	NOUN
ijtc-379	165	11	.	.	PUNCT
ijtc-379	166	1	excess	excess	ADJ
ijtc-379	166	2	tax	tax	NOUN
ijtc-379	166	3	payments	payment	NOUN
ijtc-379	166	4	that	that	PRON
ijtc-379	166	5	occur	occur	VERB
ijtc-379	166	6	at	at	ADP
ijtc-379	166	7	pt	pt	PROPN
ijtc-379	166	8	.	.	PROPN
ijtc-379	166	9	rama	rama	PROPN
ijtc-379	166	10	global	global	PROPN
ijtc-379	166	11	is	be	AUX
ijtc-379	166	12	restituted	restitute	VERB
ijtc-379	166	13	by	by	ADP
ijtc-379	166	14	pt	pt	PROPN
ijtc-379	166	15	.	.	PROPN
ijtc-379	166	16	rama	rama	PROPN
ijtc-379	166	17	global	global	PROPN
ijtc-379	166	18	with	with	ADP
ijtc-379	166	19	restitution	restitution	NOUN
ijtc-379	166	20	method	method	NOUN
ijtc-379	166	21	with	with	ADP
ijtc-379	166	22	certain	certain	ADJ
ijtc-379	166	23	requirements	requirement	NOUN
ijtc-379	166	24	under	under	ADP
ijtc-379	166	25	1	1	NUM
ijtc-379	166	26	billion	billion	NUM
ijtc-379	166	27	.	.	PUNCT
ijtc-379	167	1	the	the	DET
ijtc-379	167	2	obstacle	obstacle	NOUN
ijtc-379	167	3	that	that	PRON
ijtc-379	167	4	occurs	occur	VERB
ijtc-379	167	5	during	during	ADP
ijtc-379	167	6	restitution	restitution	NOUN
ijtc-379	167	7	is	be	AUX
ijtc-379	167	8	the	the	DET
ijtc-379	167	9	difference	difference	NOUN
ijtc-379	167	10	in	in	ADP
ijtc-379	167	11	data	datum	NOUN
ijtc-379	167	12	between	between	ADP
ijtc-379	167	13	the	the	DET
ijtc-379	167	14	tax	tax	NOUN
ijtc-379	167	15	authorities	authority	NOUN
ijtc-379	167	16	and	and	CCONJ
ijtc-379	167	17	the	the	DET
ijtc-379	167	18	taxpayer	taxpayer	NOUN
ijtc-379	167	19	,	,	PUNCT
ijtc-379	167	20	causing	cause	VERB
ijtc-379	167	21	a	a	DET
ijtc-379	167	22	tax	tax	NOUN
ijtc-379	167	23	correction	correction	NOUN
ijtc-379	167	24	on	on	ADP
ijtc-379	167	25	value	value	NOUN
ijtc-379	167	26	added	add	VERB
ijtc-379	167	27	tax	tax	NOUN
ijtc-379	167	28	(	(	PUNCT
ijtc-379	167	29	vat	vat	NOUN
ijtc-379	167	30	)	)	PUNCT
ijtc-379	167	31	refunds	refund	NOUN
ijtc-379	167	32	,	,	PUNCT
ijtc-379	167	33	which	which	PRON
ijtc-379	167	34	is	be	AUX
ijtc-379	167	35	because	because	SCONJ
ijtc-379	167	36	the	the	DET
ijtc-379	167	37	transaction	transaction	NOUN
ijtc-379	167	38	partner	partner	NOUN
ijtc-379	167	39	has	have	AUX
ijtc-379	167	40	not	not	PART
ijtc-379	167	41	reported	report	VERB
ijtc-379	167	42	the	the	DET
ijtc-379	167	43	tax	tax	NOUN
ijtc-379	167	44	or	or	CCONJ
ijtc-379	167	45	has	have	AUX
ijtc-379	167	46	reported	report	VERB
ijtc-379	167	47	it	it	PRON
ijtc-379	167	48	in	in	ADP
ijtc-379	167	49	a	a	DET
ijtc-379	167	50	different	different	ADJ
ijtc-379	167	51	month	month	NOUN
ijtc-379	167	52	.	.	PUNCT
ijtc-379	168	1	efforts	effort	NOUN
ijtc-379	168	2	made	make	VERB
ijtc-379	168	3	by	by	ADP
ijtc-379	168	4	pt	pt	PROPN
ijtc-379	168	5	.	.	PROPN
ijtc-379	168	6	rama	rama	PROPN
ijtc-379	168	7	global	global	PROPN
ijtc-379	168	8	is	be	AUX
ijtc-379	168	9	confirming	confirm	VERB
ijtc-379	168	10	the	the	DET
ijtc-379	168	11	value	value	NOUN
ijtc-379	168	12	-	-	PUNCT
ijtc-379	168	13	added	add	VERB
ijtc-379	168	14	tax	tax	NOUN
ijtc-379	168	15	reporting	reporting	NOUN
ijtc-379	168	16	data	datum	NOUN
ijtc-379	168	17	listed	list	VERB
ijtc-379	168	18	on	on	ADP
ijtc-379	168	19	the	the	DET
ijtc-379	168	20	tax	tax	NOUN
ijtc-379	168	21	invoice	invoice	NOUN
ijtc-379	168	22	to	to	ADP
ijtc-379	168	23	the	the	DET
ijtc-379	168	24	relevant	relevant	ADJ
ijtc-379	168	25	transaction	transaction	NOUN
ijtc-379	168	26	partner	partner	NOUN
ijtc-379	168	27	.	.	PUNCT
ijtc-379	169	1	researchers	researcher	NOUN
ijtc-379	169	2	suggest	suggest	VERB
ijtc-379	169	3	to	to	PART
ijtc-379	169	4	do	do	VERB
ijtc-379	169	5	storing	store	VERB
ijtc-379	169	6	supporting	support	VERB
ijtc-379	169	7	documents	document	NOUN
ijtc-379	169	8	as	as	ADP
ijtc-379	169	9	evidence	evidence	NOUN
ijtc-379	169	10	for	for	ADP
ijtc-379	169	11	every	every	DET
ijtc-379	169	12	transaction	transaction	NOUN
ijtc-379	169	13	,	,	PUNCT
ijtc-379	169	14	especially	especially	ADV
ijtc-379	169	15	those	those	PRON
ijtc-379	169	16	closely	closely	ADV
ijtc-379	169	17	related	relate	VERB
ijtc-379	169	18	to	to	ADP
ijtc-379	169	19	the	the	DET
ijtc-379	169	20	request	request	NOUN
ijtc-379	169	21	for	for	ADP
ijtc-379	169	22	restitution	restitution	NOUN
ijtc-379	169	23	properly	properly	ADV
ijtc-379	169	24	in	in	ADP
ijtc-379	169	25	a	a	DET
ijtc-379	169	26	special	special	ADJ
ijtc-379	169	27	room	room	NOUN
ijtc-379	169	28	for	for	ADP
ijtc-379	169	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	169	30	analysis	analysis	NOUN
ijtc-379	169	31	of	of	ADP
ijtc-379	169	32	value	value	NOUN
ijtc-379	169	33	-	-	PUNCT
ijtc-379	169	34	added	add	VERB
ijtc-379	169	35	tax	tax	NOUN
ijtc-379	169	36	restitution	restitution	NOUN
ijtc-379	169	37	on	on	ADP
ijtc-379	169	38	exports	export	NOUN
ijtc-379	169	39	at	at	ADP
ijtc-379	169	40	pt	pt	PROPN
ijtc-379	169	41	.	.	PROPN
ijtc-379	169	42	rama	rama	PROPN
ijtc-379	169	43	global	global	PROPN
ijtc-379	169	44	in	in	ADP
ijtc-379	169	45	2019	2019	NUM
ijtc-379	169	46	natision	natision	NOUN
ijtc-379	169	47	,	,	PUNCT
ijtc-379	169	48	anggraini	anggraini	NOUN
ijtc-379	169	49	,	,	PUNCT
ijtc-379	169	50	rulandari	rulandari	NOUN
ijtc-379	169	51	,	,	PUNCT
ijtc-379	169	52	agoestyowati	agoestyowati	NOUN
ijtc-379	169	53	321	321	NUM
ijtc-379	169	54	|	|	CCONJ
ijtc-379	169	55	ilomata	ilomata	PROPN
ijtc-379	169	56	international	international	ADJ
ijtc-379	169	57	journal	journal	NOUN
ijtc-379	169	58	of	of	ADP
ijtc-379	169	59	tax	tax	PROPN
ijtc-379	169	60	&	&	CCONJ
ijtc-379	169	61	accounting	accounting	PROPN
ijtc-379	169	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	169	63	approximately	approximately	ADV
ijtc-379	169	64	5	5	NUM
ijtc-379	169	65	(	(	PUNCT
ijtc-379	169	66	five	five	NUM
ijtc-379	169	67	)	)	PUNCT
ijtc-379	169	68	years	year	NOUN
ijtc-379	169	69	or	or	CCONJ
ijtc-379	169	70	as	as	ADV
ijtc-379	169	71	long	long	ADV
ijtc-379	169	72	as	as	SCONJ
ijtc-379	169	73	it	it	PRON
ijtc-379	169	74	has	have	AUX
ijtc-379	169	75	not	not	PART
ijtc-379	169	76	been	be	AUX
ijtc-379	169	77	checked	check	VERB
ijtc-379	169	78	by	by	ADP
ijtc-379	169	79	the	the	DET
ijtc-379	169	80	fiskus	fisku	NOUN
ijtc-379	169	81	;	;	PUNCT
ijtc-379	169	82	provide	provide	VERB
ijtc-379	169	83	opportunities	opportunity	NOUN
ijtc-379	169	84	for	for	SCONJ
ijtc-379	169	85	tax	tax	NOUN
ijtc-379	169	86	staff	staff	NOUN
ijtc-379	169	87	to	to	PART
ijtc-379	169	88	attend	attend	VERB
ijtc-379	169	89	both	both	CCONJ
ijtc-379	169	90	formal	formal	ADJ
ijtc-379	169	91	and	and	CCONJ
ijtc-379	169	92	informal	informal	ADJ
ijtc-379	169	93	education	education	NOUN
ijtc-379	169	94	in	in	ADP
ijtc-379	169	95	order	order	NOUN
ijtc-379	169	96	to	to	PART
ijtc-379	169	97	improve	improve	VERB
ijtc-379	169	98	the	the	DET
ijtc-379	169	99	competence	competence	NOUN
ijtc-379	169	100	and	and	CCONJ
ijtc-379	169	101	professionalism	professionalism	NOUN
ijtc-379	169	102	of	of	ADP
ijtc-379	169	103	human	human	ADJ
ijtc-379	169	104	resources	resource	NOUN
ijtc-379	169	105	in	in	ADP
ijtc-379	169	106	the	the	DET
ijtc-379	169	107	tax	tax	NOUN
ijtc-379	169	108	sector	sector	NOUN
ijtc-379	169	109	;	;	PUNCT
ijtc-379	169	110	selection	selection	NOUN
ijtc-379	169	111	and	and	CCONJ
ijtc-379	169	112	placement	placement	NOUN
ijtc-379	169	113	of	of	ADP
ijtc-379	169	114	competent	competent	ADJ
ijtc-379	169	115	human	human	ADJ
ijtc-379	169	116	resources	resource	NOUN
ijtc-379	169	117	(	(	PUNCT
ijtc-379	169	118	hr	hr	NOUN
ijtc-379	169	119	)	)	PUNCT
ijtc-379	169	120	in	in	ADP
ijtc-379	169	121	the	the	DET
ijtc-379	169	122	field	field	NOUN
ijtc-379	169	123	of	of	ADP
ijtc-379	169	124	taxation	taxation	NOUN
ijtc-379	169	125	;	;	PUNCT
ijtc-379	169	126	there	there	PRON
ijtc-379	169	127	is	be	VERB
ijtc-379	169	128	special	special	ADJ
ijtc-379	169	129	attention	attention	NOUN
ijtc-379	169	130	and	and	CCONJ
ijtc-379	169	131	direct	direct	ADJ
ijtc-379	169	132	support	support	NOUN
ijtc-379	169	133	from	from	ADP
ijtc-379	169	134	top	top	ADJ
ijtc-379	169	135	management	management	NOUN
ijtc-379	169	136	and	and	CCONJ
ijtc-379	169	137	other	other	ADJ
ijtc-379	169	138	related	related	ADJ
ijtc-379	169	139	departments	department	NOUN
ijtc-379	169	140	so	so	SCONJ
ijtc-379	169	141	that	that	SCONJ
ijtc-379	169	142	the	the	DET
ijtc-379	169	143	process	process	NOUN
ijtc-379	169	144	of	of	ADP
ijtc-379	169	145	applying	apply	VERB
ijtc-379	169	146	for	for	ADP
ijtc-379	169	147	restitution	restitution	NOUN
ijtc-379	169	148	does	do	AUX
ijtc-379	169	149	not	not	PART
ijtc-379	169	150	experience	experience	VERB
ijtc-379	169	151	delays	delay	NOUN
ijtc-379	169	152	or	or	CCONJ
ijtc-379	169	153	corrections	correction	NOUN
ijtc-379	169	154	in	in	ADP
ijtc-379	169	155	the	the	DET
ijtc-379	169	156	examination	examination	NOUN
ijtc-379	169	157	;	;	PUNCT
ijtc-379	169	158	make	make	VERB
ijtc-379	169	159	good	good	ADJ
ijtc-379	169	160	use	use	NOUN
ijtc-379	169	161	of	of	ADP
ijtc-379	169	162	the	the	DET
ijtc-379	169	163	tax	tax	NOUN
ijtc-379	169	164	facilities	facility	NOUN
ijtc-379	169	165	provided	provide	VERB
ijtc-379	169	166	by	by	ADP
ijtc-379	169	167	the	the	DET
ijtc-379	169	168	directorate	directorate	ADJ
ijtc-379	169	169	general	general	NOUN
ijtc-379	169	170	of	of	ADP
ijtc-379	169	171	taxes	taxis	NOUN
ijtc-379	169	172	that	that	PRON
ijtc-379	169	173	can	can	AUX
ijtc-379	169	174	help	help	VERB
ijtc-379	169	175	stabilize	stabilize	VERB
ijtc-379	169	176	the	the	DET
ijtc-379	169	177	company	company	NOUN
ijtc-379	169	178	's	's	PART
ijtc-379	169	179	cash	cash	NOUN
ijtc-379	169	180	flow	flow	NOUN
ijtc-379	169	181	,	,	PUNCT
ijtc-379	169	182	such	such	ADJ
ijtc-379	169	183	as	as	ADP
ijtc-379	169	184	applying	apply	VERB
ijtc-379	169	185	for	for	ADP
ijtc-379	169	186	the	the	DET
ijtc-379	169	187	use	use	NOUN
ijtc-379	169	188	of	of	ADP
ijtc-379	169	189	the	the	DET
ijtc-379	169	190	"	"	PUNCT
ijtc-379	169	191	uncollected	uncollected	ADJ
ijtc-379	169	192	vat	vat	NOUN
ijtc-379	169	193	"	"	PUNCT
ijtc-379	169	194	facility	facility	NOUN
ijtc-379	169	195	in	in	ADP
ijtc-379	169	196	its	its	PRON
ijtc-379	169	197	export	export	NOUN
ijtc-379	169	198	activities	activity	NOUN
ijtc-379	169	199	or	or	CCONJ
ijtc-379	169	200	trying	try	VERB
ijtc-379	169	201	to	to	PART
ijtc-379	169	202	become	become	VERB
ijtc-379	169	203	a	a	DET
ijtc-379	169	204	compliant	compliant	ADJ
ijtc-379	169	205	taxpayer	taxpayer	NOUN
ijtc-379	169	206	.	.	PUNCT
ijtc-379	170	1	reference	reference	NOUN
ijtc-379	170	2	amir	amir	PROPN
ijtc-379	170	3	,	,	PUNCT
ijtc-379	170	4	h.	h.	PROPN
ijtc-379	170	5	,	,	PUNCT
ijtc-379	170	6	asafu	asafu	PROPN
ijtc-379	170	7	-	-	PUNCT
ijtc-379	170	8	adjaye	adjaye	NOUN
ijtc-379	170	9	,	,	PUNCT
ijtc-379	170	10	j.	j.	PROPN
ijtc-379	170	11	,	,	PUNCT
ijtc-379	170	12	&	&	CCONJ
ijtc-379	170	13	ducpham	ducpham	NOUN
ijtc-379	170	14	,	,	PUNCT
ijtc-379	170	15	t.	t.	PROPN
ijtc-379	170	16	(	(	PUNCT
ijtc-379	170	17	2013	2013	NUM
ijtc-379	170	18	)	)	PUNCT
ijtc-379	170	19	.	.	PUNCT
ijtc-379	171	1	the	the	DET
ijtc-379	171	2	impact	impact	NOUN
ijtc-379	171	3	of	of	ADP
ijtc-379	171	4	the	the	DET
ijtc-379	171	5	indonesian	indonesian	ADJ
ijtc-379	171	6	income	income	NOUN
ijtc-379	171	7	tax	tax	NOUN
ijtc-379	171	8	reform	reform	NOUN
ijtc-379	171	9	:	:	PUNCT
ijtc-379	171	10	a	a	DET
ijtc-379	171	11	cge	cge	PROPN
ijtc-379	171	12	analysis	analysis	NOUN
ijtc-379	171	13	.	.	PUNCT
ijtc-379	172	1	economic	economic	ADJ
ijtc-379	172	2	modelling	modelling	NOUN
ijtc-379	172	3	,	,	PUNCT
ijtc-379	172	4	31	31	NUM
ijtc-379	172	5	,	,	PUNCT
ijtc-379	172	6	492–501	492–501	NUM
ijtc-379	172	7	.	.	PUNCT
ijtc-379	173	1	https://doi.org/10.1016/j.econmod.2012.12.018	https://doi.org/10.1016/j.econmod.2012.12.018	NOUN
ijtc-379	173	2	ariawan	ariawan	PROPN
ijtc-379	173	3	,	,	PUNCT
ijtc-379	173	4	g.	g.	PROPN
ijtc-379	173	5	t.	t.	PROPN
ijtc-379	173	6	p.	p.	PROPN
ijtc-379	173	7	,	,	PUNCT
ijtc-379	173	8	handayani	handayani	PROPN
ijtc-379	173	9	,	,	PUNCT
ijtc-379	173	10	s.	s.	PROPN
ijtc-379	173	11	r.	r.	PROPN
ijtc-379	173	12	,	,	PUNCT
ijtc-379	173	13	&	&	CCONJ
ijtc-379	173	14	karjo	karjo	PROPN
ijtc-379	173	15	,	,	PUNCT
ijtc-379	173	16	s.	s.	PROPN
ijtc-379	173	17	(	(	PUNCT
ijtc-379	173	18	2016	2016	NUM
ijtc-379	173	19	)	)	PUNCT
ijtc-379	173	20	.	.	PUNCT
ijtc-379	174	1	analisis	analisis	ADJ
ijtc-379	174	2	time	time	NOUN
ijtc-379	174	3	value	value	NOUN
ijtc-379	174	4	of	of	ADP
ijtc-379	174	5	money	money	NOUN
ijtc-379	174	6	atas	ata	NOUN
ijtc-379	174	7	proses	proses	PROPN
ijtc-379	174	8	penyelesaian	penyelesaian	PROPN
ijtc-379	174	9	restitusi	restitusi	VERB
ijtc-379	174	10	pajak	pajak	ADP
ijtc-379	174	11	pertambahan	pertambahan	PROPN
ijtc-379	174	12	nilai	nilai	PROPN
ijtc-379	174	13	(	(	PUNCT
ijtc-379	174	14	studi	studi	PROPN
ijtc-379	174	15	kasus	kasus	PROPN
ijtc-379	174	16	terhadap	terhadap	PROPN
ijtc-379	174	17	wajib	wajib	PROPN
ijtc-379	174	18	pajak	pajak	PROPN
ijtc-379	174	19	badan	badan	PROPN
ijtc-379	174	20	pt	pt	PROPN
ijtc-379	174	21	xy	xy	PROPN
ijtc-379	174	22	)	)	PUNCT
ijtc-379	174	23	.	.	PUNCT
ijtc-379	175	1	jurnal	jurnal	ADJ
ijtc-379	175	2	perpajakan	perpajakan	X
ijtc-379	175	3	jejak	jejak	PROPN
ijtc-379	175	4	,	,	PUNCT
ijtc-379	175	5	9(1	9(1	NUM
ijtc-379	175	6	)	)	PUNCT
ijtc-379	175	7	,	,	PUNCT
ijtc-379	175	8	1–9	1–9	PROPN
ijtc-379	175	9	.	.	PROPN
ijtc-379	175	10	https://media.neliti.com/media/publications/193851-id-analisis-time-value-of-moneyatas-proses.pdf	https://media.neliti.com/media/publications/193851-id-analisis-time-value-of-moneyatas-proses.pdf	PROPN
ijtc-379	175	11	asriati	asriati	PROPN
ijtc-379	175	12	,	,	PUNCT
ijtc-379	175	13	&	&	CCONJ
ijtc-379	175	14	sasmito	sasmito	PROPN
ijtc-379	175	15	,	,	PUNCT
ijtc-379	175	16	c.	c.	PROPN
ijtc-379	175	17	(	(	PUNCT
ijtc-379	175	18	2016	2016	NUM
ijtc-379	175	19	)	)	PUNCT
ijtc-379	175	20	.	.	PUNCT
ijtc-379	176	1	strategi	strategi	PROPN
ijtc-379	176	2	peningkatan	peningkatan	PROPN
ijtc-379	176	3	penerimaan	penerimaan	VERB
ijtc-379	176	4	pajak	pajak	ADV
ijtc-379	176	5	kendaraan	kendaraan	PROPN
ijtc-379	176	6	bermotor	bermotor	NOUN
ijtc-379	176	7	(	(	PUNCT
ijtc-379	176	8	pkb	pkb	PROPN
ijtc-379	176	9	)	)	PUNCT
ijtc-379	176	10	dalam	dalam	PROPN
ijtc-379	176	11	meningkatkan	meningkatkan	PROPN
ijtc-379	176	12	pendapatan	pendapatan	NOUN
ijtc-379	176	13	.	.	PUNCT
ijtc-379	177	1	manajemen	manajeman	NOUN
ijtc-379	177	2	,	,	PUNCT
ijtc-379	177	3	12(2	12(2	NUM
ijtc-379	177	4	)	)	PUNCT
ijtc-379	177	5	,	,	PUNCT
ijtc-379	177	6	112–127	112–127	NUM
ijtc-379	177	7	.	.	PUNCT
ijtc-379	178	1	https://doi.org/https://doi.org/10.26618/jeb.v12i2.1886	https://doi.org/https://doi.org/10.26618/jeb.v12i2.1886	PROPN
ijtc-379	178	2	djuanda	djuanda	PROPN
ijtc-379	178	3	,	,	PUNCT
ijtc-379	178	4	g.	g.	PROPN
ijtc-379	178	5	,	,	PUNCT
ijtc-379	178	6	&	&	CCONJ
ijtc-379	178	7	lubis	lubis	PROPN
ijtc-379	178	8	,	,	PUNCT
ijtc-379	178	9	i.	i.	PROPN
ijtc-379	178	10	(	(	PUNCT
ijtc-379	178	11	2011	2011	NUM
ijtc-379	178	12	)	)	PUNCT
ijtc-379	178	13	.	.	PUNCT
ijtc-379	179	1	pelaporan	pelaporan	PROPN
ijtc-379	179	2	pajak	pajak	ADV
ijtc-379	179	3	pertambahan	pertambahan	PROPN
ijtc-379	179	4	nilai	nilai	PROPN
ijtc-379	179	5	(	(	PUNCT
ijtc-379	179	6	ii	ii	PROPN
ijtc-379	179	7	)	)	PUNCT
ijtc-379	179	8	.	.	PUNCT
ijtc-379	180	1	gramedia	gramedia	NOUN
ijtc-379	180	2	pustaka	pustaka	ADJ
ijtc-379	180	3	utama	utama	PROPN
ijtc-379	180	4	.	.	PUNCT
ijtc-379	181	1	https://library.ui.ac.id/detail?id=20151629	https://library.ui.ac.id/detail?id=20151629	PROPN
ijtc-379	181	2	federici	federici	PROPN
ijtc-379	181	3	,	,	PUNCT
ijtc-379	181	4	d.	d.	PROPN
ijtc-379	181	5	,	,	PUNCT
ijtc-379	181	6	parisi	parisi	PROPN
ijtc-379	181	7	,	,	PUNCT
ijtc-379	181	8	v.	v.	PROPN
ijtc-379	181	9	,	,	PUNCT
ijtc-379	181	10	&	&	CCONJ
ijtc-379	181	11	ferrante	ferrante	PROPN
ijtc-379	181	12	,	,	PUNCT
ijtc-379	181	13	f.	f.	PROPN
ijtc-379	181	14	(	(	PUNCT
ijtc-379	181	15	2020	2020	NUM
ijtc-379	181	16	)	)	PUNCT
ijtc-379	181	17	.	.	PUNCT
ijtc-379	182	1	heterogeneous	heterogeneous	ADJ
ijtc-379	182	2	firms	firm	NOUN
ijtc-379	182	3	,	,	PUNCT
ijtc-379	182	4	corporate	corporate	ADJ
ijtc-379	182	5	taxes	taxis	NOUN
ijtc-379	182	6	and	and	CCONJ
ijtc-379	182	7	export	export	NOUN
ijtc-379	182	8	behavior	behavior	NOUN
ijtc-379	182	9	:	:	PUNCT
ijtc-379	182	10	a	a	DET
ijtc-379	182	11	firm	firm	ADJ
ijtc-379	182	12	-	-	PUNCT
ijtc-379	182	13	level	level	NOUN
ijtc-379	182	14	investigation	investigation	NOUN
ijtc-379	182	15	for	for	ADP
ijtc-379	182	16	italy	italy	PROPN
ijtc-379	182	17	.	.	PUNCT
ijtc-379	183	1	economic	economic	ADJ
ijtc-379	183	2	modelling	modelling	NOUN
ijtc-379	183	3	,	,	PUNCT
ijtc-379	183	4	88	88	NUM
ijtc-379	183	5	,	,	PUNCT
ijtc-379	183	6	98–112	98–112	PROPN
ijtc-379	183	7	.	.	PUNCT
ijtc-379	184	1	https://doi.org/10.1016/j.econmod.2019.09.012	https://doi.org/10.1016/j.econmod.2019.09.012	NOUN
ijtc-379	184	2	hajawiyah	hajawiyah	NOUN
ijtc-379	184	3	,	,	PUNCT
ijtc-379	184	4	a.	a.	NOUN
ijtc-379	184	5	,	,	PUNCT
ijtc-379	184	6	suryarini	suryarini	NOUN
ijtc-379	184	7	,	,	PUNCT
ijtc-379	184	8	t.	t.	PROPN
ijtc-379	184	9	,	,	PUNCT
ijtc-379	184	10	kiswanto	kiswanto	NOUN
ijtc-379	184	11	,	,	PUNCT
ijtc-379	184	12	&	&	CCONJ
ijtc-379	184	13	tarmudji	tarmudji	PROPN
ijtc-379	184	14	,	,	PUNCT
ijtc-379	184	15	t.	t.	PROPN
ijtc-379	184	16	(	(	PUNCT
ijtc-379	184	17	2021	2021	NUM
ijtc-379	184	18	)	)	PUNCT
ijtc-379	184	19	.	.	PUNCT
ijtc-379	185	1	analysis	analysis	NOUN
ijtc-379	185	2	of	of	ADP
ijtc-379	185	3	a	a	DET
ijtc-379	185	4	tax	tax	NOUN
ijtc-379	185	5	amnesty	amnesty	NOUN
ijtc-379	185	6	’s	’s	PART
ijtc-379	185	7	effectiveness	effectiveness	NOUN
ijtc-379	185	8	in	in	ADP
ijtc-379	185	9	indonesia	indonesia	PROPN
ijtc-379	185	10	.	.	PROPN
ijtc-379	186	1	journal	journal	PROPN
ijtc-379	186	2	of	of	ADP
ijtc-379	186	3	international	international	ADJ
ijtc-379	186	4	accounting	accounting	NOUN
ijtc-379	186	5	,	,	PUNCT
ijtc-379	186	6	auditing	auditing	NOUN
ijtc-379	186	7	and	and	CCONJ
ijtc-379	186	8	taxation	taxation	NOUN
ijtc-379	186	9	,	,	PUNCT
ijtc-379	186	10	44	44	NUM
ijtc-379	186	11	,	,	PUNCT
ijtc-379	186	12	100415	100415	NUM
ijtc-379	186	13	.	.	PUNCT
ijtc-379	187	1	https://doi.org/10.1016/j.intaccaudtax.2021.100415	https://doi.org/10.1016/j.intaccaudtax.2021.100415	PROPN
ijtc-379	187	2	harjo	harjo	PROPN
ijtc-379	187	3	,	,	PUNCT
ijtc-379	187	4	d.	d.	PROPN
ijtc-379	187	5	(	(	PUNCT
ijtc-379	187	6	2019	2019	NUM
ijtc-379	187	7	)	)	PUNCT
ijtc-379	187	8	.	.	PUNCT
ijtc-379	188	1	perpajakan	perpajakan	PROPN
ijtc-379	188	2	indonesia	indonesia	PROPN
ijtc-379	188	3	sebagai	sebagai	PROPN
ijtc-379	188	4	materi	materi	PROPN
ijtc-379	188	5	perkuliahan	perkuliahan	PROPN
ijtc-379	188	6	di	di	PROPN
ijtc-379	188	7	perguruan	perguruan	PROPN
ijtc-379	188	8	tinggi	tinggi	PROPN
ijtc-379	188	9	(	(	PUNCT
ijtc-379	188	10	d.	d.	PROPN
ijtc-379	188	11	harjo	harjo	PROPN
ijtc-379	188	12	(	(	PUNCT
ijtc-379	188	13	ed	ed	NOUN
ijtc-379	188	14	.	.	PUNCT
ijtc-379	188	15	)	)	PUNCT
ijtc-379	188	16	;	;	PUNCT
ijtc-379	188	17	i	i	PROPN
ijtc-379	188	18	)	)	PUNCT
ijtc-379	188	19	.	.	PUNCT
ijtc-379	189	1	mitra	mitra	PROPN
ijtc-379	189	2	wacana	wacana	PROPN
ijtc-379	189	3	media	media	PROPN
ijtc-379	189	4	.	.	PUNCT
ijtc-379	189	5	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	PROPN
ijtc-379	189	6	jusmani	jusmani	PROPN
ijtc-379	189	7	,	,	PUNCT
ijtc-379	189	8	&	&	CCONJ
ijtc-379	189	9	qurniawan	qurniawan	PROPN
ijtc-379	189	10	,	,	PUNCT
ijtc-379	189	11	b.	b.	PROPN
ijtc-379	189	12	(	(	PUNCT
ijtc-379	189	13	2016	2016	NUM
ijtc-379	189	14	)	)	PUNCT
ijtc-379	189	15	.	.	PUNCT
ijtc-379	190	1	pengaruh	pengaruh	NOUN
ijtc-379	190	2	restitusi	restitusi	VERB
ijtc-379	190	3	pajak	pajak	ADV
ijtc-379	190	4	pertambahan	pertambahan	PROPN
ijtc-379	190	5	nilai	nilai	PROPN
ijtc-379	190	6	terhadap	terhadap	PROPN
ijtc-379	190	7	penerimaan	penerimaan	VERB
ijtc-379	190	8	pajak	pajak	PROPN
ijtc-379	190	9	pertambahan	pertambahan	PROPN
ijtc-379	190	10	nilai	nilai	PROPN
ijtc-379	190	11	pada	pada	PROPN
ijtc-379	190	12	kantor	kantor	PROPN
ijtc-379	190	13	pelayanan	pelayanan	VERB
ijtc-379	190	14	pajak	pajak	PROPN
ijtc-379	190	15	pratama	pratama	NOUN
ijtc-379	190	16	palembang	palembang	PROPN
ijtc-379	190	17	ilir	ilir	PROPN
ijtc-379	190	18	barat	barat	PROPN
ijtc-379	190	19	.	.	PUNCT
ijtc-379	191	1	jurnal	jurnal	ADJ
ijtc-379	191	2	media	medium	NOUN
ijtc-379	191	3	wahana	wahana	NOUN
ijtc-379	191	4	ekonomika	ekonomika	NOUN
ijtc-379	191	5	,	,	PUNCT
ijtc-379	191	6	13(3	13(3	NUM
ijtc-379	191	7	)	)	PUNCT
ijtc-379	191	8	,	,	PUNCT
ijtc-379	191	9	130–142	130–142	NUM
ijtc-379	191	10	.	.	PUNCT
ijtc-379	192	1	https://doi.org/http://dx.doi.org/10.31851/jmwe.v13i3.2717	https://doi.org/http://dx.doi.org/10.31851/jmwe.v13i3.2717	ADJ
ijtc-379	192	2	mardiasmo	mardiasmo	NOUN
ijtc-379	192	3	.	.	PUNCT
ijtc-379	193	1	(	(	PUNCT
ijtc-379	193	2	2016	2016	NUM
ijtc-379	193	3	)	)	PUNCT
ijtc-379	193	4	.	.	PUNCT
ijtc-379	194	1	perpajakan	perpajakan	INTJ
ijtc-379	194	2	(	(	PUNCT
ijtc-379	194	3	mardiasmo	mardiasmo	PROPN
ijtc-379	194	4	(	(	PUNCT
ijtc-379	194	5	ed	ed	NOUN
ijtc-379	194	6	.	.	PUNCT
ijtc-379	194	7	)	)	PUNCT
ijtc-379	194	8	;	;	PUNCT
ijtc-379	194	9	iii	iii	X
ijtc-379	194	10	)	)	PUNCT
ijtc-379	194	11	.	.	PUNCT
ijtc-379	195	1	andi	andi	PROPN
ijtc-379	195	2	.	.	PROPN
ijtc-379	196	1	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	PROPN
ijtc-379	196	2	ail	ail	PROPN
ijtc-379	196	3	octavia	octavia	PROPN
ijtc-379	196	4	,	,	PUNCT
ijtc-379	196	5	s.	s.	PROPN
ijtc-379	196	6	,	,	PUNCT
ijtc-379	196	7	mayowan	mayowan	PROPN
ijtc-379	196	8	,	,	PUNCT
ijtc-379	196	9	y.	y.	PROPN
ijtc-379	196	10	,	,	PUNCT
ijtc-379	196	11	&	&	CCONJ
ijtc-379	196	12	karjo	karjo	PROPN
ijtc-379	196	13	,	,	PUNCT
ijtc-379	196	14	s.	s.	PROPN
ijtc-379	196	15	(	(	PUNCT
ijtc-379	196	16	2015	2015	NUM
ijtc-379	196	17	)	)	PUNCT
ijtc-379	196	18	.	.	PUNCT
ijtc-379	197	1	analisis	analisis	PROPN
ijtc-379	197	2	proses	proses	PROPN
ijtc-379	197	3	restitusi	restitusi	VERB
ijtc-379	197	4	pajak	pajak	ADV
ijtc-379	197	5	pertambahan	pertambahan	PROPN
ijtc-379	197	6	nilai	nilai	PROPN
ijtc-379	197	7	(	(	PUNCT
ijtc-379	197	8	ppn	ppn	PROPN
ijtc-379	197	9	)	)	PUNCT
ijtc-379	197	10	di	di	NOUN
ijtc-379	197	11	indonesia	indonesia	PROPN
ijtc-379	197	12	.	.	PUNCT
ijtc-379	198	1	jurnal	jurnal	PROPN
ijtc-379	198	2	perpajakan	perpajakan	PROPN
ijtc-379	198	3	jejak	jejak	PROPN
ijtc-379	198	4	,	,	PUNCT
ijtc-379	198	5	7(1	7(1	NUM
ijtc-379	198	6	)	)	PUNCT
ijtc-379	198	7	,	,	PUNCT
ijtc-379	198	8	1–9	1–9	NOUN
ijtc-379	198	9	.	.	PUNCT
ijtc-379	199	1	https://media.neliti.com/media/publications/193533-id-analisis-proses-restitusi-pajakpertamba.pdf	https://media.neliti.com/media/publications/193533-id-analisis-proses-restitusi-pajakpertamba.pdf	PROPN
ijtc-379	199	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-379	199	3	analysis	analysis	NOUN
ijtc-379	199	4	of	of	ADP
ijtc-379	199	5	value	value	NOUN
ijtc-379	199	6	-	-	PUNCT
ijtc-379	199	7	added	add	VERB
ijtc-379	199	8	tax	tax	NOUN
ijtc-379	199	9	restitution	restitution	NOUN
ijtc-379	199	10	on	on	ADP
ijtc-379	199	11	exports	export	NOUN
ijtc-379	199	12	at	at	ADP
ijtc-379	199	13	pt	pt	PROPN
ijtc-379	199	14	.	.	PROPN
ijtc-379	199	15	rama	rama	PROPN
ijtc-379	199	16	global	global	PROPN
ijtc-379	199	17	in	in	ADP
ijtc-379	199	18	2019	2019	NUM
ijtc-379	199	19	natision	natision	NOUN
ijtc-379	199	20	,	,	PUNCT
ijtc-379	199	21	anggraini	anggraini	NOUN
ijtc-379	199	22	,	,	PUNCT
ijtc-379	199	23	rulandari	rulandari	NOUN
ijtc-379	199	24	,	,	PUNCT
ijtc-379	199	25	agoestyowati	agoestyowati	VERB
ijtc-379	199	26	322	322	NUM
ijtc-379	199	27	|	|	ADV
ijtc-379	199	28	ilomata	ilomata	PROPN
ijtc-379	199	29	international	international	ADJ
ijtc-379	199	30	journal	journal	NOUN
ijtc-379	199	31	of	of	ADP
ijtc-379	199	32	tax	tax	PROPN
ijtc-379	199	33	&	&	CCONJ
ijtc-379	199	34	accounting	accounting	PROPN
ijtc-379	199	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-379	199	36	oktaria	oktaria	PROPN
ijtc-379	199	37	,	,	PUNCT
ijtc-379	199	38	r.	r.	PROPN
ijtc-379	199	39	(	(	PUNCT
ijtc-379	199	40	2011	2011	NUM
ijtc-379	199	41	)	)	PUNCT
ijtc-379	199	42	.	.	PUNCT
ijtc-379	200	1	input	input	NOUN
ijtc-379	200	2	value	value	NOUN
ijtc-379	200	3	added	add	VERB
ijtc-379	200	4	tax	tax	NOUN
ijtc-379	200	5	refund	refund	NOUN
ijtc-379	200	6	policy	policy	NOUN
ijtc-379	200	7	for	for	ADP
ijtc-379	200	8	taxable	taxable	ADJ
ijtc-379	200	9	enterprise	enterprise	NOUN
ijtc-379	200	10	experiencing	experience	VERB
ijtc-379	200	11	production	production	NOUN
ijtc-379	200	12	failures	failure	NOUN
ijtc-379	200	13	.	.	PUNCT
ijtc-379	201	1	jurnal	jurnal	ADJ
ijtc-379	201	2	ilmu	ilmu	PROPN
ijtc-379	201	3	administrasi	administrasi	PROPN
ijtc-379	201	4	dan	dan	PROPN
ijtc-379	201	5	organisasi	organisasi	PROPN
ijtc-379	201	6	bisnis	bisnis	PROPN
ijtc-379	201	7	&	&	CCONJ
ijtc-379	201	8	birokrasi	birokrasi	PROPN
ijtc-379	201	9	,	,	PUNCT
ijtc-379	201	10	18(1	18(1	NUM
ijtc-379	201	11	)	)	PUNCT
ijtc-379	201	12	,	,	PUNCT
ijtc-379	201	13	43–52	43–52	NUM
ijtc-379	201	14	.	.	PUNCT
ijtc-379	202	1	http://journal.ui.ac.id/index.php/jbb/article/view/973	http://journal.ui.ac.id/index.php/jbb/article/view/973	PROPN
ijtc-379	202	2	rahayu	rahayu	PROPN
ijtc-379	202	3	,	,	PUNCT
ijtc-379	202	4	s.	s.	PROPN
ijtc-379	202	5	k.	k.	PROPN
ijtc-379	202	6	(	(	PUNCT
ijtc-379	202	7	2010	2010	NUM
ijtc-379	202	8	)	)	PUNCT
ijtc-379	202	9	.	.	PUNCT
ijtc-379	203	1	perpajakan	perpajakan	PROPN
ijtc-379	203	2	indonesia	indonesia	PROPN
ijtc-379	203	3	 	 	SPACE
ijtc-379	203	4	:	:	PUNCT
ijtc-379	203	5	konsep	konsep	PROPN
ijtc-379	203	6	dan	dan	PROPN
ijtc-379	203	7	aspek	aspek	VERB
ijtc-379	203	8	formal	formal	ADJ
ijtc-379	203	9	(	(	PUNCT
ijtc-379	203	10	s.	s.	PROPN
ijtc-379	203	11	k.	k.	PROPN
ijtc-379	203	12	rahayu	rahayu	PROPN
ijtc-379	203	13	(	(	PUNCT
ijtc-379	203	14	ed	ed	NOUN
ijtc-379	203	15	.	.	PUNCT
ijtc-379	203	16	)	)	PUNCT
ijtc-379	203	17	;	;	PUNCT
ijtc-379	203	18	i	i	PROPN
ijtc-379	203	19	)	)	PUNCT
ijtc-379	203	20	.	.	PUNCT
ijtc-379	204	1	graha	graha	PROPN
ijtc-379	204	2	ilmu	ilmu	PROPN
ijtc-379	204	3	.	.	PUNCT
ijtc-379	205	1	http://inlislite.uin-suska.ac.id/opac/detail-opac?id=19839	http://inlislite.uin-suska.ac.id/opac/detail-opac?id=19839	PROPN
ijtc-379	205	2	rahmadani	rahmadani	PROPN
ijtc-379	205	3	,	,	PUNCT
ijtc-379	205	4	s.	s.	PROPN
ijtc-379	205	5	e.	e.	PROPN
ijtc-379	205	6	,	,	PUNCT
ijtc-379	205	7	&	&	CCONJ
ijtc-379	205	8	munawaroh	munawaroh	PROPN
ijtc-379	205	9	.	.	PUNCT
ijtc-379	206	1	(	(	PUNCT
ijtc-379	206	2	2017	2017	NUM
ijtc-379	206	3	)	)	PUNCT
ijtc-379	206	4	.	.	PUNCT
ijtc-379	207	1	antisipasi	antisipasi	NOUN
ijtc-379	207	2	restitusi	restitusi	VERB
ijtc-379	207	3	pajak	pajak	ADV
ijtc-379	207	4	pertambahan	pertambahan	PROPN
ijtc-379	207	5	nilai	nilai	PROPN
ijtc-379	207	6	atas	atas	PROPN
ijtc-379	207	7	kegiatan	kegiatan	PROPN
ijtc-379	207	8	ekspor	ekspor	PROPN
ijtc-379	207	9	dan	dan	PROPN
ijtc-379	207	10	impor	impor	PROPN
ijtc-379	207	11	pada	pada	PROPN
ijtc-379	207	12	pt	pt	PROPN
ijtc-379	207	13	ykk	ykk	PROPN
ijtc-379	207	14	zipco	zipco	PROPN
ijtc-379	207	15	indonesia	indonesia	PROPN
ijtc-379	207	16	.	.	PUNCT
ijtc-379	208	1	jurnal	jurnal	PROPN
ijtc-379	208	2	akuntansi	akuntansi	PROPN
ijtc-379	208	3	dan	dan	PROPN
ijtc-379	208	4	bisnis	bisnis	PROPN
ijtc-379	208	5	krisnadwipayana	krisnadwipayana	PROPN
ijtc-379	208	6	,	,	PUNCT
ijtc-379	208	7	4(2	4(2	NUM
ijtc-379	208	8	)	)	PUNCT
ijtc-379	208	9	,	,	PUNCT
ijtc-379	208	10	34–50	34–50	NUM
ijtc-379	208	11	.	.	PUNCT
ijtc-379	209	1	https://ojs.ekonomiunkris.ac.id/index.php/jabk/article/view/120	https://ojs.ekonomiunkris.ac.id/index.php/jabk/article/view/120	PROPN
ijtc-379	209	2	rahwani	rahwani	PROPN
ijtc-379	209	3	,	,	PUNCT
ijtc-379	209	4	n.	n.	PROPN
ijtc-379	209	5	r.	r.	PROPN
ijtc-379	209	6	,	,	PUNCT
ijtc-379	209	7	sadewa	sadewa	PROPN
ijtc-379	209	8	,	,	PUNCT
ijtc-379	209	9	m.	m.	NOUN
ijtc-379	209	10	m.	m.	NOUN
ijtc-379	209	11	,	,	PUNCT
ijtc-379	209	12	qalbiah	qalbiah	PROPN
ijtc-379	209	13	,	,	PUNCT
ijtc-379	209	14	n.	n.	NOUN
ijtc-379	209	15	,	,	PUNCT
ijtc-379	209	16	mukhlisah	mukhlisah	NOUN
ijtc-379	209	17	,	,	PUNCT
ijtc-379	209	18	n.	n.	NOUN
ijtc-379	209	19	,	,	PUNCT
ijtc-379	209	20	artha	artha	PROPN
ijtc-379	209	21	w	w	PROPN
ijtc-379	209	22	,	,	PUNCT
ijtc-379	209	23	p.	p.	PROPN
ijtc-379	209	24	,	,	PUNCT
ijtc-379	209	25	&	&	CCONJ
ijtc-379	209	26	nikmah	nikmah	PROPN
ijtc-379	209	27	,	,	PUNCT
ijtc-379	209	28	n.	n.	NOUN
ijtc-379	209	29	(	(	PUNCT
ijtc-379	209	30	2019	2019	NUM
ijtc-379	209	31	)	)	PUNCT
ijtc-379	209	32	.	.	PUNCT
ijtc-379	210	1	xbrl	xbrl	PROPN
ijtc-379	210	2	based	base	VERB
ijtc-379	210	3	corporate	corporate	ADJ
ijtc-379	210	4	tax	tax	NOUN
ijtc-379	210	5	filing	filing	NOUN
ijtc-379	210	6	in	in	ADP
ijtc-379	210	7	indonesia	indonesia	PROPN
ijtc-379	210	8	.	.	PUNCT
ijtc-379	211	1	procedia	procedia	PROPN
ijtc-379	211	2	computer	computer	NOUN
ijtc-379	211	3	science	science	NOUN
ijtc-379	211	4	,	,	PUNCT
ijtc-379	211	5	161	161	NUM
ijtc-379	211	6	,	,	PUNCT
ijtc-379	211	7	133–141	133–141	NUM
ijtc-379	211	8	.	.	PUNCT
ijtc-379	212	1	https://doi.org/10.1016/j.procs.2019.11.108	https://doi.org/10.1016/j.procs.2019.11.108	NUM
ijtc-379	212	2	rehm	rehm	PROPN
ijtc-379	212	3	,	,	PUNCT
ijtc-379	212	4	j.	j.	PROPN
ijtc-379	212	5	,	,	PUNCT
ijtc-379	212	6	neufeld	neufeld	PROPN
ijtc-379	212	7	,	,	PUNCT
ijtc-379	212	8	m.	m.	NOUN
ijtc-379	212	9	,	,	PUNCT
ijtc-379	212	10	room	room	NOUN
ijtc-379	212	11	,	,	PUNCT
ijtc-379	212	12	r.	r.	PROPN
ijtc-379	212	13	,	,	PUNCT
ijtc-379	212	14	sornpaisarn	sornpaisarn	PROPN
ijtc-379	212	15	,	,	PUNCT
ijtc-379	212	16	b.	b.	PROPN
ijtc-379	212	17	,	,	PUNCT
ijtc-379	212	18	štelemėkas	štelemėkas	PROPN
ijtc-379	212	19	,	,	PUNCT
ijtc-379	212	20	m.	m.	NOUN
ijtc-379	212	21	,	,	PUNCT
ijtc-379	212	22	swahn	swahn	NOUN
ijtc-379	212	23	,	,	PUNCT
ijtc-379	212	24	m.	m.	PROPN
ijtc-379	212	25	h.	h.	PROPN
ijtc-379	212	26	,	,	PUNCT
ijtc-379	212	27	&	&	CCONJ
ijtc-379	212	28	lachenmeier	lachenmeier	PROPN
ijtc-379	212	29	,	,	PUNCT
ijtc-379	212	30	d.	d.	PROPN
ijtc-379	212	31	w.	w.	PROPN
ijtc-379	212	32	(	(	PUNCT
ijtc-379	212	33	2021	2021	NUM
ijtc-379	212	34	)	)	PUNCT
ijtc-379	212	35	.	.	PUNCT
ijtc-379	213	1	the	the	DET
ijtc-379	213	2	impact	impact	NOUN
ijtc-379	213	3	of	of	ADP
ijtc-379	213	4	alcohol	alcohol	NOUN
ijtc-379	213	5	taxation	taxation	NOUN
ijtc-379	213	6	changes	change	NOUN
ijtc-379	213	7	on	on	ADP
ijtc-379	213	8	unrecorded	unrecorded	ADJ
ijtc-379	213	9	alcohol	alcohol	NOUN
ijtc-379	213	10	consumption	consumption	NOUN
ijtc-379	213	11	:	:	PUNCT
ijtc-379	213	12	a	a	DET
ijtc-379	213	13	review	review	NOUN
ijtc-379	213	14	and	and	CCONJ
ijtc-379	213	15	recommendations	recommendation	NOUN
ijtc-379	213	16	.	.	PUNCT
ijtc-379	214	1	international	international	ADJ
ijtc-379	214	2	journal	journal	PROPN
ijtc-379	214	3	of	of	ADP
ijtc-379	214	4	drug	drug	NOUN
ijtc-379	214	5	policy	policy	NOUN
ijtc-379	214	6	,	,	PUNCT
ijtc-379	214	7	103420	103420	NUM
ijtc-379	214	8	.	.	PUNCT
ijtc-379	215	1	https://doi.org/10.1016/j.drugpo.2021.103420	https://doi.org/10.1016/j.drugpo.2021.103420	ADJ
ijtc-379	215	2	rokhmawati	rokhmawati	NOUN
ijtc-379	215	3	,	,	PUNCT
ijtc-379	215	4	a.	a.	NOUN
ijtc-379	215	5	(	(	PUNCT
ijtc-379	215	6	2021	2021	NUM
ijtc-379	215	7	)	)	PUNCT
ijtc-379	215	8	.	.	PUNCT
ijtc-379	216	1	the	the	DET
ijtc-379	216	2	nexus	nexus	NOUN
ijtc-379	216	3	among	among	ADP
ijtc-379	216	4	green	green	ADJ
ijtc-379	216	5	investment	investment	NOUN
ijtc-379	216	6	,	,	PUNCT
ijtc-379	216	7	foreign	foreign	ADJ
ijtc-379	216	8	ownership	ownership	NOUN
ijtc-379	216	9	,	,	PUNCT
ijtc-379	216	10	export	export	NOUN
ijtc-379	216	11	,	,	PUNCT
ijtc-379	216	12	greenhouse	greenhouse	NOUN
ijtc-379	216	13	gas	gas	NOUN
ijtc-379	216	14	emissions	emission	NOUN
ijtc-379	216	15	,	,	PUNCT
ijtc-379	216	16	and	and	CCONJ
ijtc-379	216	17	competitiveness	competitiveness	NOUN
ijtc-379	216	18	.	.	PUNCT
ijtc-379	217	1	energy	energy	NOUN
ijtc-379	217	2	strategy	strategy	NOUN
ijtc-379	217	3	reviews	review	NOUN
ijtc-379	217	4	,	,	PUNCT
ijtc-379	217	5	37	37	NUM
ijtc-379	217	6	,	,	PUNCT
ijtc-379	217	7	100679	100679	NUM
ijtc-379	217	8	.	.	PUNCT
ijtc-379	218	1	https://doi.org/10.1016/j.esr.2021.100679	https://doi.org/10.1016/j.esr.2021.100679	PROPN
ijtc-379	218	2	samudra	samudra	PROPN
ijtc-379	218	3	,	,	PUNCT
ijtc-379	218	4	a.	a.	NOUN
ijtc-379	218	5	(	(	PUNCT
ijtc-379	218	6	2008	2008	NUM
ijtc-379	218	7	)	)	PUNCT
ijtc-379	218	8	.	.	PUNCT
ijtc-379	219	1	restitusi	restitusi	PROPN
ijtc-379	219	2	ppn	ppn	NOUN
ijtc-379	219	3	atas	atas	PROPN
ijtc-379	219	4	kegiatan	kegiatan	PROPN
ijtc-379	219	5	ekspor	ekspor	PROPN
ijtc-379	219	6	dalam	dalam	PROPN
ijtc-379	219	7	konteks	konteks	PROPN
ijtc-379	219	8	perencanaan	perencanaan	VERB
ijtc-379	219	9	pajak	pajak	ADV
ijtc-379	219	10	(	(	PUNCT
ijtc-379	219	11	studi	studi	PROPN
ijtc-379	219	12	kasus	kasus	PROPN
ijtc-379	219	13	pt	pt	PROPN
ijtc-379	219	14	.	.	PROPN
ijtc-379	219	15	yi	yi	PROPN
ijtc-379	219	16	)	)	PUNCT
ijtc-379	219	17	.	.	PUNCT
ijtc-379	220	1	jurnal	jurnal	ADJ
ijtc-379	220	2	administrasi	administrasi	NOUN
ijtc-379	220	3	bisnis	bisnis	PROPN
ijtc-379	220	4	,	,	PUNCT
ijtc-379	220	5	3(1	3(1	NUM
ijtc-379	220	6	)	)	PUNCT
ijtc-379	220	7	,	,	PUNCT
ijtc-379	220	8	59–61	59–61	NUM
ijtc-379	220	9	.	.	PUNCT
ijtc-379	221	1	https://library.ui.ac.id/detail?id=125122	https://library.ui.ac.id/detail?id=125122	PROPN
ijtc-379	221	2	solleder	solleder	NOUN
ijtc-379	221	3	,	,	PUNCT
ijtc-379	221	4	j.-m	j.-m	NOUN
ijtc-379	221	5	.	.	PUNCT
ijtc-379	222	1	(	(	PUNCT
ijtc-379	222	2	2020	2020	NUM
ijtc-379	222	3	)	)	PUNCT
ijtc-379	222	4	.	.	PUNCT
ijtc-379	223	1	market	market	NOUN
ijtc-379	223	2	power	power	NOUN
ijtc-379	223	3	and	and	CCONJ
ijtc-379	223	4	export	export	NOUN
ijtc-379	223	5	taxes	taxis	NOUN
ijtc-379	223	6	.	.	PUNCT
ijtc-379	224	1	european	european	ADJ
ijtc-379	224	2	economic	economic	PROPN
ijtc-379	224	3	review	review	PROPN
ijtc-379	224	4	,	,	PUNCT
ijtc-379	224	5	125	125	NUM
ijtc-379	224	6	,	,	PUNCT
ijtc-379	224	7	103425	103425	NUM
ijtc-379	224	8	.	.	PUNCT
ijtc-379	225	1	https://doi.org/10.1016/j.euroecorev.2020.103425	https://doi.org/10.1016/j.euroecorev.2020.103425	ADJ
ijtc-379	225	2	sukardji	sukardji	PROPN
ijtc-379	225	3	,	,	PUNCT
ijtc-379	225	4	u.	u.	PROPN
ijtc-379	225	5	(	(	PUNCT
ijtc-379	225	6	2019	2019	NUM
ijtc-379	225	7	)	)	PUNCT
ijtc-379	225	8	.	.	PUNCT
ijtc-379	226	1	pokok	pokok	PROPN
ijtc-379	226	2	-	-	PUNCT
ijtc-379	226	3	pokok	pokok	NOUN
ijtc-379	226	4	ppn	ppn	PROPN
ijtc-379	226	5	(	(	PUNCT
ijtc-379	226	6	pajak	pajak	PROPN
ijtc-379	226	7	pertambahan	pertambahan	PROPN
ijtc-379	226	8	nilai	nilai	PROPN
ijtc-379	226	9	)	)	PUNCT
ijtc-379	226	10	indonesia	indonesia	PROPN
ijtc-379	226	11	(	(	PUNCT
ijtc-379	226	12	u.	u.	PROPN
ijtc-379	226	13	sukardji	sukardji	PROPN
ijtc-379	226	14	(	(	PUNCT
ijtc-379	226	15	ed	ed	NOUN
ijtc-379	226	16	.	.	PUNCT
ijtc-379	226	17	)	)	PUNCT
ijtc-379	226	18	;	;	PUNCT
ijtc-379	226	19	12th	12th	NOUN
ijtc-379	226	20	ed	ed	NOUN
ijtc-379	226	21	.	.	PUNCT
ijtc-379	226	22	)	)	PUNCT
ijtc-379	226	23	.	.	PUNCT
ijtc-379	227	1	rajagrafindo	rajagrafindo	PROPN
ijtc-379	227	2	persada	persada	PROPN
ijtc-379	227	3	.	.	PUNCT
ijtc-379	228	1	https://www.rajagrafindo.co.id/produk/pokok-pokok-ppn/	https://www.rajagrafindo.co.id/produk/pokok-pokok-ppn/	PROPN
ijtc-379	228	2	tran	tran	PROPN
ijtc-379	228	3	,	,	PUNCT
ijtc-379	228	4	c.	c.	PROPN
ijtc-379	228	5	,	,	PUNCT
ijtc-379	228	6	&	&	CCONJ
ijtc-379	228	7	wende	wende	PROPN
ijtc-379	228	8	,	,	PUNCT
ijtc-379	228	9	s.	s.	PROPN
ijtc-379	228	10	(	(	PUNCT
ijtc-379	228	11	2021	2021	NUM
ijtc-379	228	12	)	)	PUNCT
ijtc-379	228	13	.	.	PUNCT
ijtc-379	229	1	on	on	ADP
ijtc-379	229	2	the	the	DET
ijtc-379	229	3	marginal	marginal	ADJ
ijtc-379	229	4	excess	excess	ADJ
ijtc-379	229	5	burden	burden	NOUN
ijtc-379	229	6	of	of	ADP
ijtc-379	229	7	taxation	taxation	NOUN
ijtc-379	229	8	in	in	ADP
ijtc-379	229	9	an	an	DET
ijtc-379	229	10	overlapping	overlap	VERB
ijtc-379	229	11	generations	generation	NOUN
ijtc-379	229	12	model	model	NOUN
ijtc-379	229	13	.	.	PUNCT
ijtc-379	230	1	journal	journal	PROPN
ijtc-379	230	2	of	of	ADP
ijtc-379	230	3	macroeconomics	macroeconomic	NOUN
ijtc-379	230	4	,	,	PUNCT
ijtc-379	230	5	70	70	NUM
ijtc-379	230	6	,	,	PUNCT
ijtc-379	230	7	103377	103377	NUM
ijtc-379	230	8	.	.	PUNCT
ijtc-379	231	1	https://doi.org/10.1016/j.jmacro.2021.103377	https://doi.org/10.1016/j.jmacro.2021.103377	PROPN
ijtc-379	231	2	zhang	zhang	PROPN
ijtc-379	231	3	,	,	PUNCT
ijtc-379	231	4	y.	y.	PROPN
ijtc-379	231	5	,	,	PUNCT
ijtc-379	231	6	abbas	abbas	PROPN
ijtc-379	231	7	,	,	PUNCT
ijtc-379	231	8	m.	m.	NOUN
ijtc-379	231	9	,	,	PUNCT
ijtc-379	231	10	&	&	CCONJ
ijtc-379	231	11	iqbal	iqbal	PROPN
ijtc-379	231	12	,	,	PUNCT
ijtc-379	231	13	w.	w.	PROPN
ijtc-379	231	14	(	(	PUNCT
ijtc-379	231	15	2021	2021	NUM
ijtc-379	231	16	)	)	PUNCT
ijtc-379	231	17	.	.	PUNCT
ijtc-379	232	1	analyzing	analyze	VERB
ijtc-379	232	2	sentiments	sentiment	NOUN
ijtc-379	232	3	and	and	CCONJ
ijtc-379	232	4	attitudes	attitude	NOUN
ijtc-379	232	5	toward	toward	ADP
ijtc-379	232	6	carbon	carbon	NOUN
ijtc-379	232	7	taxation	taxation	NOUN
ijtc-379	232	8	in	in	ADP
ijtc-379	232	9	europe	europe	PROPN
ijtc-379	232	10	,	,	PUNCT
ijtc-379	232	11	usa	usa	PROPN
ijtc-379	232	12	,	,	PUNCT
ijtc-379	232	13	south	south	PROPN
ijtc-379	232	14	africa	africa	PROPN
ijtc-379	232	15	,	,	PUNCT
ijtc-379	232	16	canada	canada	PROPN
ijtc-379	232	17	and	and	CCONJ
ijtc-379	232	18	australia	australia	PROPN
ijtc-379	232	19	.	.	PUNCT
ijtc-379	233	1	sustainable	sustainable	ADJ
ijtc-379	233	2	production	production	NOUN
ijtc-379	233	3	and	and	CCONJ
ijtc-379	233	4	consumption	consumption	NOUN
ijtc-379	233	5	,	,	PUNCT
ijtc-379	233	6	28	28	NUM
ijtc-379	233	7	,	,	PUNCT
ijtc-379	233	8	241–253	241–253	NUM
ijtc-379	233	9	.	.	PUNCT
ijtc-379	234	1	https://doi.org/10.1016/j.spc.2021.04.010	https://doi.org/10.1016/j.spc.2021.04.010	PROPN
ijtc-379	234	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN