id	sid	tid	token	lemma	pos
ijtc-39	1	1	ijtc	ijtc	PROPN
ijtc-39	1	2	ilomata	ilomata	PROPN
ijtc-39	1	3	international	international	PROPN
ijtc-39	1	4	journal	journal	NOUN
ijtc-39	1	5	of	of	ADP
ijtc-39	1	6	tax	tax	PROPN
ijtc-39	1	7	&	&	CCONJ
ijtc-39	1	8	accounting	account	VERB
ijtc-39	1	9	p	p	PROPN
ijtc-39	1	10	-	-	PUNCT
ijtc-39	1	11	issn	issn	NOUN
ijtc-39	1	12	:	:	PUNCT
ijtc-39	1	13	2714	2714	NUM
ijtc-39	1	14	-	-	SYM
ijtc-39	1	15	9838	9838	NUM
ijtc-39	1	16	;	;	PUNCT
ijtc-39	1	17	e	e	X
ijtc-39	1	18	-	-	PUNCT
ijtc-39	1	19	issn	issn	NOUN
ijtc-39	1	20	:	:	PUNCT
ijtc-39	1	21	2714	2714	NUM
ijtc-39	1	22	-	-	SYM
ijtc-39	1	23	9846	9846	NUM
ijtc-39	1	24	vol	vol	NOUN
ijtc-39	1	25	.	.	PROPN
ijtc-39	1	26	1	1	NUM
ijtc-39	1	27	no	no	NOUN
ijtc-39	1	28	.	.	NOUN
ijtc-39	1	29	1	1	NUM
ijtc-39	1	30	october	october	PROPN
ijtc-39	1	31	2019	2019	NUM
ijtc-39	1	32	page:12	page:12	ADJ
ijtc-39	1	33	-	-	PUNCT
ijtc-39	1	34	17	17	NUM
ijtc-39	1	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-39	1	36	analysis	analysis	NOUN
ijtc-39	1	37	of	of	ADP
ijtc-39	1	38	increase	increase	NOUN
ijtc-39	1	39	in	in	ADP
ijtc-39	1	40	non	non	ADJ
ijtc-39	1	41	-	-	ADJ
ijtc-39	1	42	taxable	taxable	ADJ
ijtc-39	1	43	income	income	NOUN
ijtc-39	1	44	(	(	PUNCT
ijtc-39	1	45	nti	nti	NOUN
ijtc-39	1	46	)	)	PUNCT
ijtc-39	1	47	in	in	ADP
ijtc-39	1	48	relation	relation	NOUN
ijtc-39	1	49	with	with	ADP
ijtc-39	1	50	implementation	implementation	NOUN
ijtc-39	1	51	of	of	ADP
ijtc-39	1	52	equality	equality	NOUN
ijtc-39	1	53	principles	principle	NOUN
ijtc-39	1	54	and	and	CCONJ
ijtc-39	1	55	taxation	taxation	NOUN
ijtc-39	1	56	base	base	NOUN
ijtc-39	1	57	principles	principle	NOUN
ijtc-39	1	58	jonrisman	jonrisman	VERB
ijtc-39	1	59	sinaga1	sinaga1	NOUN
ijtc-39	1	60	,	,	PUNCT
ijtc-39	1	61	machfud	machfud	VERB
ijtc-39	1	62	sidik2	sidik2	PROPN
ijtc-39	2	1	12master	12master	NUM
ijtc-39	3	1	of	of	ADP
ijtc-39	3	2	administration	administration	PROPN
ijtc-39	3	3	science	science	PROPN
ijtc-39	3	4	,	,	PUNCT
ijtc-39	3	5	institute	institute	NOUN
ijtc-39	3	6	of	of	ADP
ijtc-39	3	7	social	social	ADJ
ijtc-39	3	8	science	science	NOUN
ijtc-39	3	9	and	and	CCONJ
ijtc-39	3	10	management	management	NOUN
ijtc-39	3	11	stiami	stiami	NOUN
ijtc-39	3	12	,	,	PUNCT
ijtc-39	3	13	jakarta	jakarta	PROPN
ijtc-39	3	14	correspondence	correspondence	NOUN
ijtc-39	3	15	:	:	PUNCT
ijtc-39	3	16	johnsinaga@yahoo.com	johnsinaga@yahoo.com	X
ijtc-39	4	1	submitted	submit	VERB
ijtc-39	4	2	:	:	PUNCT
ijtc-39	4	3	6	6	NUM
ijtc-39	4	4	august	august	PROPN
ijtc-39	4	5	2019	2019	NUM
ijtc-39	4	6	.	.	PUNCT
ijtc-39	5	1	revised	revise	VERB
ijtc-39	5	2	:	:	PUNCT
ijtc-39	5	3	26	26	NUM
ijtc-39	5	4	august	august	PROPN
ijtc-39	5	5	,	,	PUNCT
ijtc-39	5	6	16	16	NUM
ijtc-39	5	7	sept	sept	PROPN
ijtc-39	5	8	2019	2019	NUM
ijtc-39	5	9	.	.	PUNCT
ijtc-39	6	1	published	publish	VERB
ijtc-39	6	2	:	:	PUNCT
ijtc-39	6	3	30	30	NUM
ijtc-39	6	4	october	october	NOUN
ijtc-39	6	5	2019	2019	NUM
ijtc-39	6	6	.	.	PUNCT
ijtc-39	7	1	abstract	abstract	ADJ
ijtc-39	7	2	this	this	DET
ijtc-39	7	3	research	research	NOUN
ijtc-39	7	4	discussed	discuss	VERB
ijtc-39	7	5	an	an	DET
ijtc-39	7	6	increase	increase	NOUN
ijtc-39	7	7	of	of	ADP
ijtc-39	7	8	non	non	ADJ
ijtc-39	7	9	-	-	ADJ
ijtc-39	7	10	taxable	taxable	ADJ
ijtc-39	7	11	income	income	NOUN
ijtc-39	7	12	that	that	PRON
ijtc-39	7	13	expected	expect	VERB
ijtc-39	7	14	to	to	PART
ijtc-39	7	15	be	be	AUX
ijtc-39	7	16	able	able	ADJ
ijtc-39	7	17	to	to	PART
ijtc-39	7	18	step	step	VERB
ijtc-39	7	19	-	-	PUNCT
ijtc-39	7	20	up	up	ADP
ijtc-39	7	21	the	the	DET
ijtc-39	7	22	purchasing	purchasing	NOUN
ijtc-39	7	23	power	power	NOUN
ijtc-39	7	24	,	,	PUNCT
ijtc-39	7	25	especially	especially	ADV
ijtc-39	7	26	in	in	ADP
ijtc-39	7	27	consumption	consumption	NOUN
ijtc-39	7	28	.	.	PUNCT
ijtc-39	8	1	increase	increase	NOUN
ijtc-39	8	2	on	on	ADP
ijtc-39	8	3	non	non	ADJ
ijtc-39	8	4	-	-	ADJ
ijtc-39	8	5	taxable	taxable	ADJ
ijtc-39	8	6	income	income	NOUN
ijtc-39	8	7	which	which	PRON
ijtc-39	8	8	applies	apply	VERB
ijtc-39	8	9	has	have	AUX
ijtc-39	8	10	not	not	PART
ijtc-39	8	11	reflected	reflect	VERB
ijtc-39	8	12	the	the	DET
ijtc-39	8	13	equality	equality	NOUN
ijtc-39	8	14	principle	principle	NOUN
ijtc-39	8	15	in	in	ADP
ijtc-39	8	16	taxation	taxation	NOUN
ijtc-39	8	17	like	like	ADP
ijtc-39	8	18	what	what	PRON
ijtc-39	8	19	people	people	NOUN
ijtc-39	8	20	feel	feel	VERB
ijtc-39	8	21	,	,	PUNCT
ijtc-39	8	22	where	where	SCONJ
ijtc-39	8	23	non	non	ADJ
ijtc-39	8	24	-	-	ADJ
ijtc-39	8	25	taxable	taxable	ADJ
ijtc-39	8	26	income	income	NOUN
ijtc-39	8	27	has	have	AUX
ijtc-39	8	28	not	not	PART
ijtc-39	8	29	touched	touch	VERB
ijtc-39	8	30	the	the	DET
ijtc-39	8	31	sense	sense	NOUN
ijtc-39	8	32	of	of	ADP
ijtc-39	8	33	equality	equality	NOUN
ijtc-39	8	34	.	.	PUNCT
ijtc-39	9	1	it	it	PRON
ijtc-39	9	2	becomes	become	VERB
ijtc-39	9	3	a	a	DET
ijtc-39	9	4	dilemma	dilemma	NOUN
ijtc-39	9	5	to	to	ADP
ijtc-39	9	6	the	the	DET
ijtc-39	9	7	government	government	NOUN
ijtc-39	9	8	for	for	ADP
ijtc-39	9	9	expanding	expand	VERB
ijtc-39	9	10	the	the	DET
ijtc-39	9	11	taxation	taxation	NOUN
ijtc-39	9	12	base	base	NOUN
ijtc-39	9	13	by	by	ADP
ijtc-39	9	14	increasing	increase	VERB
ijtc-39	9	15	nontaxation	nontaxation	PROPN
ijtc-39	9	16	income	income	NOUN
ijtc-39	9	17	.	.	PUNCT
ijtc-39	10	1	increase	increase	NOUN
ijtc-39	10	2	in	in	ADP
ijtc-39	10	3	non	non	ADJ
ijtc-39	10	4	-	-	ADJ
ijtc-39	10	5	taxable	taxable	ADJ
ijtc-39	10	6	income	income	NOUN
ijtc-39	10	7	can	can	AUX
ijtc-39	10	8	reduce	reduce	VERB
ijtc-39	10	9	the	the	DET
ijtc-39	10	10	taxation	taxation	NOUN
ijtc-39	10	11	base	base	NOUN
ijtc-39	10	12	.	.	PUNCT
ijtc-39	11	1	practice	practice	NOUN
ijtc-39	11	2	in	in	ADP
ijtc-39	11	3	simplicity	simplicity	NOUN
ijtc-39	11	4	or	or	CCONJ
ijtc-39	11	5	easy	easy	ADJ
ijtc-39	11	6	of	of	ADP
ijtc-39	11	7	tax	tax	NOUN
ijtc-39	11	8	administration	administration	NOUN
ijtc-39	11	9	concept	concept	NOUN
ijtc-39	11	10	make	make	VERB
ijtc-39	11	11	the	the	DET
ijtc-39	11	12	application	application	NOUN
ijtc-39	11	13	on	on	ADP
ijtc-39	11	14	equality	equality	NOUN
ijtc-39	11	15	principle	principle	NOUN
ijtc-39	11	16	in	in	ADP
ijtc-39	11	17	taxation	taxation	NOUN
ijtc-39	11	18	is	be	AUX
ijtc-39	11	19	not	not	PART
ijtc-39	11	20	maximal	maximal	ADJ
ijtc-39	11	21	,	,	PUNCT
ijtc-39	11	22	because	because	SCONJ
ijtc-39	11	23	non	non	ADJ
ijtc-39	11	24	-	-	ADJ
ijtc-39	11	25	taxation	taxation	ADJ
ijtc-39	11	26	income	income	NOUN
ijtc-39	11	27	equalizes	equalize	VERB
ijtc-39	11	28	all	all	DET
ijtc-39	11	29	taxpayers	taxpayer	NOUN
ijtc-39	11	30	’	'	PUNCT
ijtc-39	11	31	—	—	PUNCT
ijtc-39	11	32	rich	rich	ADJ
ijtc-39	11	33	nor	nor	CCONJ
ijtc-39	11	34	poor	poor	ADJ
ijtc-39	11	35	,	,	PUNCT
ijtc-39	11	36	sick	sick	ADJ
ijtc-39	11	37	nor	nor	CCONJ
ijtc-39	11	38	health	health	NOUN
ijtc-39	11	39	,	,	PUNCT
ijtc-39	11	40	and	and	CCONJ
ijtc-39	11	41	citizens	citizen	NOUN
ijtc-39	11	42	who	who	PRON
ijtc-39	11	43	are	be	AUX
ijtc-39	11	44	on	on	ADP
ijtc-39	11	45	education	education	NOUN
ijtc-39	11	46	.	.	PUNCT
ijtc-39	12	1	implementation	implementation	NOUN
ijtc-39	12	2	of	of	ADP
ijtc-39	12	3	this	this	DET
ijtc-39	12	4	concept	concept	NOUN
ijtc-39	12	5	is	be	AUX
ijtc-39	12	6	inseparable	inseparable	ADJ
ijtc-39	12	7	from	from	ADP
ijtc-39	12	8	taxpayer	taxpayer	NOUN
ijtc-39	12	9	database	database	NOUN
ijtc-39	12	10	condition	condition	NOUN
ijtc-39	12	11	which	which	PRON
ijtc-39	12	12	based	base	VERB
ijtc-39	12	13	on	on	ADP
ijtc-39	12	14	identity	identity	NOUN
ijtc-39	12	15	number	number	NOUN
ijtc-39	12	16	that	that	PRON
ijtc-39	12	17	has	have	AUX
ijtc-39	12	18	not	not	PART
ijtc-39	12	19	beneficial	beneficial	ADJ
ijtc-39	12	20	.	.	PUNCT
ijtc-39	13	1	increase	increase	NOUN
ijtc-39	13	2	of	of	ADP
ijtc-39	13	3	non	non	ADJ
ijtc-39	13	4	-	-	ADJ
ijtc-39	13	5	taxable	taxable	ADJ
ijtc-39	13	6	income	income	NOUN
ijtc-39	13	7	also	also	ADV
ijtc-39	13	8	decreases	decrease	VERB
ijtc-39	13	9	the	the	DET
ijtc-39	13	10	tax	tax	NOUN
ijtc-39	13	11	revenue	revenue	NOUN
ijtc-39	13	12	article	article	NOUN
ijtc-39	13	13	21	21	NUM
ijtc-39	13	14	where	where	SCONJ
ijtc-39	13	15	the	the	DET
ijtc-39	13	16	revenue	revenue	NOUN
ijtc-39	13	17	decreased	decrease	VERB
ijtc-39	13	18	by	by	ADP
ijtc-39	13	19	4.65	4.65	NUM
ijtc-39	13	20	%	%	NOUN
ijtc-39	13	21	in	in	ADP
ijtc-39	13	22	2016	2016	NUM
ijtc-39	13	23	.	.	PUNCT
ijtc-39	14	1	increase	increase	VERB
ijtc-39	14	2	in	in	ADP
ijtc-39	14	3	non	non	ADJ
ijtc-39	14	4	-	-	ADJ
ijtc-39	14	5	taxable	taxable	ADJ
ijtc-39	14	6	income	income	NOUN
ijtc-39	14	7	is	be	AUX
ijtc-39	14	8	expected	expect	VERB
ijtc-39	14	9	to	to	PART
ijtc-39	14	10	boost	boost	VERB
ijtc-39	14	11	the	the	DET
ijtc-39	14	12	purchasing	purchase	VERB
ijtc-39	14	13	power	power	NOUN
ijtc-39	14	14	of	of	ADP
ijtc-39	14	15	citizen	citizen	NOUN
ijtc-39	14	16	,	,	PUNCT
ijtc-39	14	17	hence	hence	ADV
ijtc-39	14	18	demand	demand	VERB
ijtc-39	14	19	on	on	ADP
ijtc-39	14	20	goods	good	NOUN
ijtc-39	14	21	and	and	CCONJ
ijtc-39	14	22	service	service	NOUN
ijtc-39	14	23	will	will	AUX
ijtc-39	14	24	increase	increase	VERB
ijtc-39	14	25	.	.	PUNCT
ijtc-39	15	1	with	with	ADP
ijtc-39	15	2	the	the	DET
ijtc-39	15	3	increase	increase	NOUN
ijtc-39	15	4	of	of	ADP
ijtc-39	15	5	demand	demand	NOUN
ijtc-39	15	6	,	,	PUNCT
ijtc-39	15	7	production	production	NOUN
ijtc-39	15	8	to	to	PART
ijtc-39	15	9	absorb	absorb	VERB
ijtc-39	15	10	the	the	DET
ijtc-39	15	11	employment	employment	NOUN
ijtc-39	15	12	that	that	PRON
ijtc-39	15	13	becomes	become	VERB
ijtc-39	15	14	the	the	DET
ijtc-39	15	15	object	object	NOUN
ijtc-39	15	16	of	of	ADP
ijtc-39	15	17	non	non	ADJ
ijtc-39	15	18	-	-	ADJ
ijtc-39	15	19	taxable	taxable	ADJ
ijtc-39	15	20	income	income	NOUN
ijtc-39	15	21	article	article	NOUN
ijtc-39	15	22	21	21	NUM
ijtc-39	15	23	.	.	PUNCT
ijtc-39	16	1	keywords	keyword	NOUN
ijtc-39	16	2	:	:	PUNCT
ijtc-39	16	3	non	non	ADJ
ijtc-39	16	4	-	-	ADJ
ijtc-39	16	5	taxable	taxable	ADJ
ijtc-39	16	6	income	income	NOUN
ijtc-39	16	7	,	,	PUNCT
ijtc-39	16	8	implementation	implementation	NOUN
ijtc-39	16	9	on	on	ADP
ijtc-39	16	10	justice	justice	NOUN
ijtc-39	16	11	principles	principle	NOUN
ijtc-39	16	12	,	,	PUNCT
ijtc-39	16	13	principles	principle	NOUN
ijtc-39	16	14	in	in	ADP
ijtc-39	16	15	expanding	expand	VERB
ijtc-39	16	16	taxation	taxation	NOUN
ijtc-39	16	17	base	base	NOUN
ijtc-39	16	18	introduction	introduction	NOUN
ijtc-39	16	19	non	non	ADJ
ijtc-39	16	20	-	-	ADJ
ijtc-39	16	21	taxable	taxable	ADJ
ijtc-39	16	22	income	income	NOUN
ijtc-39	16	23	that	that	PRON
ijtc-39	16	24	has	have	AUX
ijtc-39	16	25	been	be	AUX
ijtc-39	16	26	set	set	VERB
ijtc-39	16	27	has	have	VERB
ijtc-39	16	28	a	a	DET
ijtc-39	16	29	value	value	NOUN
ijtc-39	16	30	that	that	PRON
ijtc-39	16	31	could	could	AUX
ijtc-39	16	32	not	not	PART
ijtc-39	16	33	be	be	AUX
ijtc-39	16	34	changed	change	VERB
ijtc-39	16	35	or	or	CCONJ
ijtc-39	16	36	the	the	DET
ijtc-39	16	37	value	value	NOUN
ijtc-39	16	38	is	be	AUX
ijtc-39	16	39	considered	consider	VERB
ijtc-39	16	40	fixed	fix	VERB
ijtc-39	16	41	.	.	PUNCT
ijtc-39	17	1	increase	increase	NOUN
ijtc-39	17	2	in	in	ADP
ijtc-39	17	3	non	non	ADJ
ijtc-39	17	4	-	-	ADJ
ijtc-39	17	5	taxable	taxable	ADJ
ijtc-39	17	6	income	income	NOUN
ijtc-39	17	7	only	only	ADV
ijtc-39	17	8	could	could	AUX
ijtc-39	17	9	be	be	AUX
ijtc-39	17	10	done	do	VERB
ijtc-39	17	11	by	by	ADP
ijtc-39	17	12	the	the	DET
ijtc-39	17	13	government	government	NOUN
ijtc-39	17	14	.	.	PUNCT
ijtc-39	18	1	from	from	ADP
ijtc-39	18	2	early	early	ADJ
ijtc-39	18	3	1983	1983	NUM
ijtc-39	18	4	to	to	ADP
ijtc-39	18	5	the	the	DET
ijtc-39	18	6	adjustment	adjustment	NOUN
ijtc-39	18	7	of	of	ADP
ijtc-39	18	8	non	non	ADJ
ijtc-39	18	9	-	-	ADJ
ijtc-39	18	10	taxable	taxable	ADJ
ijtc-39	18	11	income	income	NOUN
ijtc-39	18	12	in	in	ADP
ijtc-39	18	13	2016	2016	NUM
ijtc-39	18	14	,	,	PUNCT
ijtc-39	18	15	the	the	DET
ijtc-39	18	16	limitation	limitation	NOUN
ijtc-39	18	17	to	to	ADP
ijtc-39	18	18	non	non	ADJ
ijtc-39	18	19	-	-	ADJ
ijtc-39	18	20	taxable	taxable	ADJ
ijtc-39	18	21	income	income	NOUN
ijtc-39	18	22	has	have	AUX
ijtc-39	18	23	adjusted	adjust	VERB
ijtc-39	18	24	with	with	ADP
ijtc-39	18	25	development	development	NOUN
ijtc-39	18	26	on	on	ADP
ijtc-39	18	27	the	the	DET
ijtc-39	18	28	economic	economic	ADJ
ijtc-39	18	29	world	world	NOUN
ijtc-39	18	30	(	(	PUNCT
ijtc-39	18	31	saez	saez	PROPN
ijtc-39	18	32	,	,	PUNCT
ijtc-39	18	33	slemrod	slemrod	NOUN
ijtc-39	18	34	,	,	PUNCT
ijtc-39	18	35	&	&	CCONJ
ijtc-39	18	36	giertz	giertz	PROPN
ijtc-39	18	37	,	,	PUNCT
ijtc-39	18	38	2012	2012	NUM
ijtc-39	18	39	)	)	PUNCT
ijtc-39	18	40	.	.	PUNCT
ijtc-39	19	1	table	table	NOUN
ijtc-39	19	2	1	1	NUM
ijtc-39	19	3	.	.	PUNCT
ijtc-39	19	4	increase	increase	VERB
ijtc-39	19	5	on	on	ADP
ijtc-39	19	6	non	non	ADJ
ijtc-39	19	7	-	-	ADJ
ijtc-39	19	8	taxable	taxable	ADJ
ijtc-39	19	9	income	income	NOUN
ijtc-39	19	10	(	(	PUNCT
ijtc-39	19	11	in	in	ADP
ijtc-39	19	12	rupiah	rupiah	PROPN
ijtc-39	19	13	)	)	PUNCT
ijtc-39	19	14	12	12	NUM
ijtc-39	20	1	|	|	CCONJ
ijtc-39	20	2	ilomata	ilomata	PROPN
ijtc-39	20	3	international	international	ADJ
ijtc-39	20	4	journal	journal	NOUN
ijtc-39	20	5	of	of	ADP
ijtc-39	20	6	tax	tax	PROPN
ijtc-39	20	7	&	&	CCONJ
ijtc-39	20	8	accounting	accounting	PROPN
ijtc-39	20	9	vol	vol	NOUN
ijtc-39	20	10	.	.	PROPN
ijtc-39	21	1	1	1	NUM
ijtc-39	21	2	no	no	NOUN
ijtc-39	21	3	.	.	NOUN
ijtc-39	21	4	1	1	NUM
ijtc-39	21	5	oct	oct	PROPN
ijtc-39	21	6	2019	2019	NUM
ijtc-39	21	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-39	21	8	mailto:johnsinaga@yahoo.com	mailto:johnsinaga@yahoo.com	NOUN
ijtc-39	21	9	analysis	analysis	NOUN
ijtc-39	21	10	of	of	ADP
ijtc-39	21	11	increase	increase	NOUN
ijtc-39	21	12	in	in	ADP
ijtc-39	21	13	non	non	ADJ
ijtc-39	21	14	-	-	ADJ
ijtc-39	21	15	taxable	taxable	ADJ
ijtc-39	21	16	income	income	NOUN
ijtc-39	21	17	(	(	PUNCT
ijtc-39	21	18	nti	nti	NOUN
ijtc-39	21	19	)	)	PUNCT
ijtc-39	21	20	in	in	ADP
ijtc-39	21	21	relation	relation	NOUN
ijtc-39	21	22	with	with	ADP
ijtc-39	21	23	implementation	implementation	NOUN
ijtc-39	21	24	of	of	ADP
ijtc-39	21	25	equality	equality	NOUN
ijtc-39	21	26	principles	principle	NOUN
ijtc-39	21	27	and	and	CCONJ
ijtc-39	21	28	taxation	taxation	NOUN
ijtc-39	21	29	base	base	NOUN
ijtc-39	21	30	principles	principle	NOUN
ijtc-39	21	31	sinaga	sinaga	NOUN
ijtc-39	21	32	,	,	PUNCT
ijtc-39	21	33	sidik	sidik	ADJ
ijtc-39	21	34	legal	legal	ADJ
ijtc-39	21	35	basis	basis	NOUN
ijtc-39	21	36	taxpaye	taxpaye	NOUN
ijtc-39	21	37	r	r	NOUN
ijtc-39	21	38	addition	addition	NOUN
ijtc-39	21	39	for	for	ADP
ijtc-39	21	40	married	married	ADJ
ijtc-39	21	41	taxpayer	taxpayer	NOUN
ijtc-39	21	42	addition	addition	NOUN
ijtc-39	21	43	for	for	ADP
ijtc-39	21	44	depende	depende	PROPN
ijtc-39	21	45	nts	nts	PROPN
ijtc-39	21	46	addition	addition	NOUN
ijtc-39	21	47	if	if	SCONJ
ijtc-39	21	48	wife	wife	NOUN
ijtc-39	21	49	income	income	NOUN
ijtc-39	21	50	accumulat	accumulat	PROPN
ijtc-39	21	51	ed	ed	PROPN
ijtc-39	21	52	law	law	PROPN
ijtc-39	21	53	no.8	no.8	PROPN
ijtc-39	21	54	year	year	NOUN
ijtc-39	21	55	1983	1983	NUM
ijtc-39	21	56	960.000	960.000	NUM
ijtc-39	21	57	480.000	480.000	NUM
ijtc-39	21	58	480.000	480.000	NUM
ijtc-39	21	59	960.000	960.000	NUM
ijtc-39	21	60	law	law	NOUN
ijtc-39	21	61	no	no	NOUN
ijtc-39	21	62	.	.	NOUN
ijtc-39	21	63	10	10	NUM
ijtc-39	21	64	year	year	NOUN
ijtc-39	21	65	1994	1994	NUM
ijtc-39	21	66	1.728.00	1.728.00	NUM
ijtc-39	21	67	0	0	NUM
ijtc-39	21	68	864.000	864.000	NUM
ijtc-39	21	69	864.000	864.000	NUM
ijtc-39	21	70	1.728.000	1.728.000	NUM
ijtc-39	21	71	law	law	NOUN
ijtc-39	21	72	no.17	no.17	NOUN
ijtc-39	21	73	year	year	NOUN
ijtc-39	21	74	2000	2000	NUM
ijtc-39	21	75	2.880.00	2.880.00	NUM
ijtc-39	21	76	0	0	SYM
ijtc-39	21	77	1.440.000	1.440.000	NUM
ijtc-39	21	78	1.440.000	1.440.000	NUM
ijtc-39	21	79	2.880.000	2.880.000	NUM
ijtc-39	21	80	564	564	NUM
ijtc-39	21	81	/	/	SYM
ijtc-39	21	82	mofd.03/2004	mofd.03/2004	VERB
ijtc-39	22	1	12.000.0	12.000.0	NUM
ijtc-39	22	2	00	00	NUM
ijtc-39	23	1	1.200.000	1.200.000	NUM
ijtc-39	23	2	1.200.000	1.200.000	NUM
ijtc-39	23	3	12.000.000	12.000.000	NUM
ijtc-39	23	4	137	137	NUM
ijtc-39	23	5	/	/	SYM
ijtc-39	23	6	mofr.05/2005	mofr.05/2005	NOUN
ijtc-39	23	7	13.200.0	13.200.0	NUM
ijtc-39	23	8	00	00	NUM
ijtc-39	23	9	1.200.000	1.200.000	NUM
ijtc-39	23	10	1.200.000	1.200.000	NUM
ijtc-39	23	11	13.200.000	13.200.000	NUM
ijtc-39	23	12	law	law	NOUN
ijtc-39	23	13	no.36	no.36	NOUN
ijtc-39	23	14	year	year	NOUN
ijtc-39	23	15	2008	2008	NUM
ijtc-39	23	16	5.840.00	5.840.00	NUM
ijtc-39	23	17	0	0	NUM
ijtc-39	24	1	5.840.000	5.840.000	NUM
ijtc-39	24	2	5.840.000	5.840.000	NUM
ijtc-39	24	3	5.840.000	5.840.000	NUM
ijtc-39	24	4	162/	162/	NUM
ijtc-39	24	5	mofr.011/2012	mofr.011/2012	NOUN
ijtc-39	24	6	24.300.0	24.300.0	NUM
ijtc-39	24	7	00	00	NUM
ijtc-39	25	1	2.025.000	2.025.000	NUM
ijtc-39	25	2	2.025.000	2.025.000	NUM
ijtc-39	25	3	24.300.000	24.300.000	NUM
ijtc-39	25	4	mofr.010/122/	mofr.010/122/	NOUN
ijtc-39	25	5	2015	2015	NUM
ijtc-39	25	6	36.000.0	36.000.0	NUM
ijtc-39	25	7	00	00	NUM
ijtc-39	26	1	3.600.000	3.600.000	NUM
ijtc-39	26	2	3.600.000	3.600.000	NUM
ijtc-39	26	3	36.000.000	36.000.000	NUM
ijtc-39	26	4	no.101/	no.101/	PUNCT
ijtc-39	26	5	mofr.010.2016	mofr.010.2016	PROPN
ijtc-39	27	1	54.000.0	54.000.0	NUM
ijtc-39	27	2	00	00	NUM
ijtc-39	28	1	4.500.000	4.500.000	NUM
ijtc-39	28	2	4.500.000	4.500.000	NUM
ijtc-39	28	3	54.000.000	54.000.000	NUM
ijtc-39	28	4	source	source	NOUN
ijtc-39	28	5	:	:	PUNCT
ijtc-39	28	6	www.pajak.go.id	www.pajak.go.id	PROPN
ijtc-39	28	7	related	relate	VERB
ijtc-39	28	8	to	to	ADP
ijtc-39	28	9	government	government	NOUN
ijtc-39	28	10	discourse	discourse	NOUN
ijtc-39	28	11	on	on	ADP
ijtc-39	28	12	adjusting	adjust	VERB
ijtc-39	28	13	the	the	DET
ijtc-39	28	14	amount	amount	NOUN
ijtc-39	28	15	of	of	ADP
ijtc-39	28	16	nontaxable	nontaxable	ADJ
ijtc-39	28	17	income	income	NOUN
ijtc-39	28	18	(	(	PUNCT
ijtc-39	28	19	nti	nti	NOUN
ijtc-39	28	20	)	)	PUNCT
ijtc-39	28	21	,	,	PUNCT
ijtc-39	28	22	many	many	ADJ
ijtc-39	28	23	parties	party	NOUN
ijtc-39	28	24	commented	comment	VERB
ijtc-39	28	25	that	that	SCONJ
ijtc-39	28	26	increase	increase	NOUN
ijtc-39	28	27	on	on	ADP
ijtc-39	28	28	nti	nti	PROPN
ijtc-39	28	29	could	could	AUX
ijtc-39	28	30	make	make	VERB
ijtc-39	28	31	the	the	DET
ijtc-39	28	32	target	target	NOUN
ijtc-39	28	33	of	of	ADP
ijtc-39	28	34	government	government	NOUN
ijtc-39	28	35	’s	’s	PART
ijtc-39	28	36	tax	tax	NOUN
ijtc-39	28	37	revenue	revenue	NOUN
ijtc-39	28	38	increment	increment	NOUN
ijtc-39	28	39	from	from	ADP
ijtc-39	28	40	income	income	NOUN
ijtc-39	28	41	tax	tax	NOUN
ijtc-39	28	42	(	(	PUNCT
ijtc-39	28	43	it	it	PRON
ijtc-39	28	44	)	)	PUNCT
ijtc-39	28	45	21	21	NUM
ijtc-39	28	46	or	or	CCONJ
ijtc-39	28	47	employee	employee	NOUN
ijtc-39	28	48	this	this	DET
ijtc-39	28	49	year	year	NOUN
ijtc-39	28	50	will	will	AUX
ijtc-39	28	51	not	not	PART
ijtc-39	28	52	be	be	AUX
ijtc-39	28	53	reached	reach	VERB
ijtc-39	28	54	.	.	PUNCT
ijtc-39	29	1	(	(	PUNCT
ijtc-39	29	2	pudyatmoko	pudyatmoko	NOUN
ijtc-39	29	3	,	,	PUNCT
ijtc-39	29	4	2017	2017	NUM
ijtc-39	29	5	)	)	PUNCT
ijtc-39	29	6	the	the	DET
ijtc-39	29	7	government	government	NOUN
ijtc-39	29	8	changed	change	VERB
ijtc-39	29	9	the	the	DET
ijtc-39	29	10	limit	limit	NOUN
ijtc-39	29	11	of	of	ADP
ijtc-39	29	12	non	non	ADJ
ijtc-39	29	13	-	-	ADJ
ijtc-39	29	14	taxable	taxable	ADJ
ijtc-39	29	15	income	income	NOUN
ijtc-39	29	16	with	with	ADP
ijtc-39	29	17	some	some	DET
ijtc-39	29	18	considerations	consideration	NOUN
ijtc-39	29	19	,	,	PUNCT
ijtc-39	29	20	i.e	i.e	X
ijtc-39	29	21	:	:	PUNCT
ijtc-39	29	22	first	first	ADV
ijtc-39	29	23	,	,	PUNCT
ijtc-39	29	24	to	to	PART
ijtc-39	29	25	keep	keep	VERB
ijtc-39	29	26	citizen	citizen	PROPN
ijtc-39	29	27	’s	’s	PART
ijtc-39	29	28	purchasing	purchasing	NOUN
ijtc-39	29	29	power	power	NOUN
ijtc-39	29	30	.	.	PUNCT
ijtc-39	30	1	as	as	SCONJ
ijtc-39	30	2	known	know	VERB
ijtc-39	30	3	in	in	ADP
ijtc-39	30	4	a	a	DET
ijtc-39	30	5	few	few	ADJ
ijtc-39	30	6	years	year	NOUN
ijtc-39	30	7	,	,	PUNCT
ijtc-39	30	8	there	there	PRON
ijtc-39	30	9	are	be	VERB
ijtc-39	30	10	some	some	DET
ijtc-39	30	11	movements	movement	NOUN
ijtc-39	30	12	on	on	ADP
ijtc-39	30	13	basic	basic	ADJ
ijtc-39	30	14	necessities	necessity	NOUN
ijtc-39	30	15	goods	good	NOUN
ijtc-39	30	16	.	.	PUNCT
ijtc-39	31	1	second	second	ADJ
ijtc-39	31	2	,	,	PUNCT
ijtc-39	31	3	the	the	DET
ijtc-39	31	4	increase	increase	NOUN
ijtc-39	31	5	in	in	ADP
ijtc-39	31	6	non	non	ADJ
ijtc-39	31	7	-	-	ADJ
ijtc-39	31	8	taxable	taxable	ADJ
ijtc-39	31	9	income	income	NOUN
ijtc-39	31	10	is	be	AUX
ijtc-39	31	11	one	one	NUM
ijtc-39	31	12	of	of	ADP
ijtc-39	31	13	the	the	DET
ijtc-39	31	14	tax	tax	NOUN
ijtc-39	31	15	stimuli	stimulus	NOUN
ijtc-39	31	16	that	that	PRON
ijtc-39	31	17	could	could	AUX
ijtc-39	31	18	boost	boost	VERB
ijtc-39	31	19	consumption	consumption	NOUN
ijtc-39	31	20	and	and	CCONJ
ijtc-39	31	21	economic	economic	ADJ
ijtc-39	31	22	growth	growth	NOUN
ijtc-39	31	23	.	.	PUNCT
ijtc-39	32	1	increase	increase	VERB
ijtc-39	32	2	on	on	ADP
ijtc-39	32	3	non	non	ADJ
ijtc-39	32	4	-	-	ADJ
ijtc-39	32	5	taxable	taxable	ADJ
ijtc-39	32	6	income	income	NOUN
ijtc-39	32	7	is	be	AUX
ijtc-39	32	8	expected	expect	VERB
ijtc-39	32	9	to	to	PART
ijtc-39	32	10	have	have	VERB
ijtc-39	32	11	a	a	DET
ijtc-39	32	12	good	good	ADJ
ijtc-39	32	13	impact	impact	NOUN
ijtc-39	32	14	on	on	ADP
ijtc-39	32	15	tax	tax	NOUN
ijtc-39	32	16	revenue	revenue	NOUN
ijtc-39	32	17	rate	rate	NOUN
ijtc-39	32	18	.	.	PUNCT
ijtc-39	33	1	although	although	SCONJ
ijtc-39	33	2	there	there	PRON
ijtc-39	33	3	is	be	VERB
ijtc-39	33	4	a	a	DET
ijtc-39	33	5	decrease	decrease	NOUN
ijtc-39	33	6	in	in	ADP
ijtc-39	33	7	non	non	ADJ
ijtc-39	33	8	-	-	ADJ
ijtc-39	33	9	taxable	taxable	ADJ
ijtc-39	33	10	income	income	NOUN
ijtc-39	33	11	,	,	PUNCT
ijtc-39	33	12	this	this	DET
ijtc-39	33	13	new	new	ADJ
ijtc-39	33	14	implementation	implementation	NOUN
ijtc-39	33	15	could	could	AUX
ijtc-39	33	16	increase	increase	VERB
ijtc-39	33	17	the	the	DET
ijtc-39	33	18	tax	tax	NOUN
ijtc-39	33	19	revenue	revenue	NOUN
ijtc-39	33	20	that	that	PRON
ijtc-39	33	21	in	in	ADP
ijtc-39	33	22	micro	micro	NOUN
ijtc-39	33	23	will	will	AUX
ijtc-39	33	24	be	be	AUX
ijtc-39	33	25	decreased	decrease	VERB
ijtc-39	33	26	,	,	PUNCT
ijtc-39	33	27	and	and	CCONJ
ijtc-39	33	28	an	an	DET
ijtc-39	33	29	increase	increase	NOUN
ijtc-39	33	30	in	in	ADP
ijtc-39	33	31	citizen	citizen	PROPN
ijtc-39	33	32	’s	’s	PART
ijtc-39	33	33	purchasing	purchasing	NOUN
ijtc-39	33	34	power	power	NOUN
ijtc-39	33	35	.	.	PUNCT
ijtc-39	34	1	non	non	ADJ
ijtc-39	34	2	-	-	ADJ
ijtc-39	34	3	taxable	taxable	ADJ
ijtc-39	34	4	income	income	NOUN
ijtc-39	34	5	and	and	CCONJ
ijtc-39	34	6	layered	layer	VERB
ijtc-39	34	7	-	-	PUNCT
ijtc-39	34	8	tax	tax	NOUN
ijtc-39	34	9	rate	rate	NOUN
ijtc-39	34	10	that	that	PRON
ijtc-39	34	11	could	could	AUX
ijtc-39	34	12	be	be	AUX
ijtc-39	34	13	implemented	implement	VERB
ijtc-39	34	14	in	in	ADP
ijtc-39	34	15	the	the	DET
ijtc-39	34	16	taxpayer	taxpayer	NOUN
ijtc-39	34	17	’s	’s	PART
ijtc-39	34	18	taxable	taxable	ADJ
ijtc-39	34	19	income	income	NOUN
ijtc-39	34	20	(	(	PUNCT
ijtc-39	34	21	nafia	nafia	ADJ
ijtc-39	34	22	&	&	CCONJ
ijtc-39	34	23	sunandar	sunandar	ADJ
ijtc-39	34	24	,	,	PUNCT
ijtc-39	34	25	2016	2016	NUM
ijtc-39	34	26	)	)	PUNCT
ijtc-39	34	27	,	,	PUNCT
ijtc-39	34	28	(	(	PUNCT
ijtc-39	34	29	lewa	lewa	PROPN
ijtc-39	34	30	,	,	PUNCT
ijtc-39	34	31	kalangi	kalangi	PROPN
ijtc-39	34	32	,	,	PUNCT
ijtc-39	34	33	&	&	CCONJ
ijtc-39	34	34	pontoh	pontoh	ADJ
ijtc-39	34	35	,	,	PUNCT
ijtc-39	34	36	2018	2018	NUM
ijtc-39	34	37	)	)	PUNCT
ijtc-39	34	38	.	.	PUNCT
ijtc-39	35	1	the	the	DET
ijtc-39	35	2	problem	problem	NOUN
ijtc-39	35	3	that	that	PRON
ijtc-39	35	4	faces	face	VERB
ijtc-39	35	5	in	in	ADP
ijtc-39	35	6	implementation	implementation	NOUN
ijtc-39	35	7	of	of	ADP
ijtc-39	35	8	non	non	ADJ
ijtc-39	35	9	-	-	ADJ
ijtc-39	35	10	taxable	taxable	ADJ
ijtc-39	35	11	income	income	NOUN
ijtc-39	35	12	,	,	PUNCT
ijtc-39	35	13	first	first	ADV
ijtc-39	35	14	,	,	PUNCT
ijtc-39	35	15	non	non	ADJ
ijtc-39	35	16	-	-	ADJ
ijtc-39	35	17	taxable	taxable	ADJ
ijtc-39	35	18	income	income	NOUN
ijtc-39	35	19	equalized	equalize	VERB
ijtc-39	35	20	the	the	DET
ijtc-39	35	21	condition	condition	NOUN
ijtc-39	35	22	of	of	ADP
ijtc-39	35	23	taxpayer	taxpayer	NOUN
ijtc-39	35	24	except	except	SCONJ
ijtc-39	35	25	marital	marital	ADJ
ijtc-39	35	26	status	status	NOUN
ijtc-39	35	27	and	and	CCONJ
ijtc-39	35	28	numbers	number	NOUN
ijtc-39	35	29	of	of	ADP
ijtc-39	35	30	dependents	dependent	NOUN
ijtc-39	35	31	.	.	PUNCT
ijtc-39	36	1	thus	thus	ADV
ijtc-39	36	2	,	,	PUNCT
ijtc-39	36	3	taxpayers	taxpayer	NOUN
ijtc-39	36	4	and	and	CCONJ
ijtc-39	36	5	individuals	individual	NOUN
ijtc-39	36	6	will	will	AUX
ijtc-39	36	7	face	face	VERB
ijtc-39	36	8	the	the	DET
ijtc-39	36	9	inequality	inequality	NOUN
ijtc-39	36	10	of	of	ADP
ijtc-39	36	11	non	non	ADJ
ijtc-39	36	12	-	-	ADJ
ijtc-39	36	13	taxable	taxable	ADJ
ijtc-39	36	14	income	income	NOUN
ijtc-39	36	15	which	which	PRON
ijtc-39	36	16	that	that	DET
ijtc-39	36	17	person	person	NOUN
ijtc-39	36	18	gets	get	VERB
ijtc-39	36	19	is	be	AUX
ijtc-39	36	20	the	the	DET
ijtc-39	36	21	same	same	ADJ
ijtc-39	36	22	with	with	ADP
ijtc-39	36	23	non	non	ADJ
ijtc-39	36	24	-	-	ADJ
ijtc-39	36	25	taxable	taxable	ADJ
ijtc-39	36	26	income	income	NOUN
ijtc-39	36	27	that	that	PRON
ijtc-39	36	28	healthy	healthy	ADJ
ijtc-39	36	29	person	person	NOUN
ijtc-39	36	30	get	get	VERB
ijtc-39	36	31	.	.	PUNCT
ijtc-39	37	1	13	13	NUM
ijtc-39	37	2	|	|	ADV
ijtc-39	37	3	ilomata	ilomata	PROPN
ijtc-39	37	4	international	international	ADJ
ijtc-39	37	5	journal	journal	NOUN
ijtc-39	37	6	of	of	ADP
ijtc-39	37	7	tax	tax	PROPN
ijtc-39	37	8	&	&	CCONJ
ijtc-39	37	9	accounting	accounting	PROPN
ijtc-39	37	10	vol	vol	NOUN
ijtc-39	37	11	.	.	PROPN
ijtc-39	37	12	1	1	NUM
ijtc-39	37	13	no	no	NOUN
ijtc-39	37	14	.	.	NOUN
ijtc-39	37	15	1	1	NUM
ijtc-39	37	16	oct	oct	PROPN
ijtc-39	37	17	2019	2019	NUM
ijtc-39	37	18	http://www.pajak.go.id/	http://www.pajak.go.id/	NOUN
ijtc-39	37	19	analysis	analysis	NOUN
ijtc-39	37	20	of	of	ADP
ijtc-39	37	21	increase	increase	NOUN
ijtc-39	37	22	in	in	ADP
ijtc-39	37	23	non	non	ADJ
ijtc-39	37	24	-	-	ADJ
ijtc-39	37	25	taxable	taxable	ADJ
ijtc-39	37	26	income	income	NOUN
ijtc-39	37	27	(	(	PUNCT
ijtc-39	37	28	nti	nti	NOUN
ijtc-39	37	29	)	)	PUNCT
ijtc-39	37	30	in	in	ADP
ijtc-39	37	31	relation	relation	NOUN
ijtc-39	37	32	with	with	ADP
ijtc-39	37	33	implementation	implementation	NOUN
ijtc-39	37	34	of	of	ADP
ijtc-39	37	35	equality	equality	NOUN
ijtc-39	37	36	principles	principle	NOUN
ijtc-39	37	37	and	and	CCONJ
ijtc-39	37	38	taxation	taxation	NOUN
ijtc-39	37	39	base	base	NOUN
ijtc-39	37	40	principles	principle	NOUN
ijtc-39	37	41	sinaga	sinaga	NOUN
ijtc-39	37	42	,	,	PUNCT
ijtc-39	37	43	sidik	sidik	NOUN
ijtc-39	37	44	second	second	ADJ
ijtc-39	37	45	,	,	PUNCT
ijtc-39	37	46	non	non	ADJ
ijtc-39	37	47	-	-	ADJ
ijtc-39	37	48	taxable	taxable	ADJ
ijtc-39	37	49	income	income	NOUN
ijtc-39	37	50	assumes	assume	VERB
ijtc-39	37	51	as	as	SCONJ
ijtc-39	37	52	if	if	SCONJ
ijtc-39	37	53	all	all	DET
ijtc-39	37	54	people	people	NOUN
ijtc-39	37	55	do	do	AUX
ijtc-39	37	56	not	not	PART
ijtc-39	37	57	need	need	VERB
ijtc-39	37	58	education	education	NOUN
ijtc-39	37	59	expenses	expense	NOUN
ijtc-39	37	60	.	.	PUNCT
ijtc-39	38	1	taxpayers	taxpayer	NOUN
ijtc-39	38	2	who	who	PRON
ijtc-39	38	3	professionally	professionally	ADV
ijtc-39	38	4	work	work	VERB
ijtc-39	38	5	such	such	ADJ
ijtc-39	38	6	as	as	ADP
ijtc-39	38	7	programmer	programmer	NOUN
ijtc-39	38	8	,	,	PUNCT
ijtc-39	38	9	lecturer	lecturer	NOUN
ijtc-39	38	10	,	,	PUNCT
ijtc-39	38	11	accountant	accountant	NOUN
ijtc-39	38	12	,	,	PUNCT
ijtc-39	38	13	or	or	CCONJ
ijtc-39	38	14	doctor	doctor	NOUN
ijtc-39	38	15	,	,	PUNCT
ijtc-39	38	16	that	that	PRON
ijtc-39	38	17	needs	need	VERB
ijtc-39	38	18	further	further	ADJ
ijtc-39	38	19	education	education	NOUN
ijtc-39	38	20	for	for	ADP
ijtc-39	38	21	upgrading	upgrade	VERB
ijtc-39	38	22	the	the	DET
ijtc-39	38	23	skill	skill	NOUN
ijtc-39	38	24	,	,	PUNCT
ijtc-39	38	25	third	third	ADJ
ijtc-39	38	26	increase	increase	NOUN
ijtc-39	38	27	in	in	ADP
ijtc-39	38	28	numbers	number	NOUN
ijtc-39	38	29	of	of	ADP
ijtc-39	38	30	nontaxable	nontaxable	ADJ
ijtc-39	38	31	income	income	NOUN
ijtc-39	38	32	can	can	AUX
ijtc-39	38	33	be	be	AUX
ijtc-39	38	34	done	do	VERB
ijtc-39	38	35	by	by	ADP
ijtc-39	38	36	minister	minister	NOUN
ijtc-39	38	37	of	of	ADP
ijtc-39	38	38	finance	finance	NOUN
ijtc-39	38	39	regulation	regulation	NOUN
ijtc-39	38	40	.	.	PUNCT
ijtc-39	39	1	means	mean	VERB
ijtc-39	39	2	that	that	SCONJ
ijtc-39	39	3	the	the	DET
ijtc-39	39	4	amount	amount	NOUN
ijtc-39	39	5	of	of	ADP
ijtc-39	39	6	non	non	ADJ
ijtc-39	39	7	-	-	ADJ
ijtc-39	39	8	taxable	taxable	ADJ
ijtc-39	39	9	income	income	NOUN
ijtc-39	39	10	always	always	ADV
ijtc-39	39	11	has	have	VERB
ijtc-39	39	12	to	to	PART
ijtc-39	39	13	be	be	AUX
ijtc-39	39	14	suitable	suitable	ADJ
ijtc-39	39	15	for	for	ADP
ijtc-39	39	16	the	the	DET
ijtc-39	39	17	condition	condition	NOUN
ijtc-39	39	18	.	.	PUNCT
ijtc-39	40	1	fourth	fourth	ADJ
ijtc-39	40	2	,	,	PUNCT
ijtc-39	40	3	non	non	ADJ
ijtc-39	40	4	-	-	ADJ
ijtc-39	40	5	taxable	taxable	ADJ
ijtc-39	40	6	income	income	NOUN
ijtc-39	40	7	could	could	AUX
ijtc-39	40	8	not	not	PART
ijtc-39	40	9	differentiate	differentiate	VERB
ijtc-39	40	10	taxpayers	taxpayer	NOUN
ijtc-39	40	11	bases	basis	NOUN
ijtc-39	40	12	on	on	ADP
ijtc-39	40	13	the	the	DET
ijtc-39	40	14	domicile	domicile	NOUN
ijtc-39	40	15	.	.	PUNCT
ijtc-39	41	1	the	the	DET
ijtc-39	41	2	difference	difference	NOUN
ijtc-39	41	3	in	in	ADP
ijtc-39	41	4	living	living	NOUN
ijtc-39	41	5	cost	cost	NOUN
ijtc-39	41	6	between	between	ADP
ijtc-39	41	7	taxpayers	taxpayer	NOUN
ijtc-39	41	8	which	which	PRON
ijtc-39	41	9	lives	live	VERB
ijtc-39	41	10	in	in	ADP
ijtc-39	41	11	jakarta	jakarta	PROPN
ijtc-39	41	12	will	will	AUX
ijtc-39	41	13	bear	bear	VERB
ijtc-39	41	14	the	the	DET
ijtc-39	41	15	bigger	big	ADJ
ijtc-39	41	16	business	business	NOUN
ijtc-39	41	17	cost	cost	NOUN
ijtc-39	41	18	and	and	CCONJ
ijtc-39	41	19	make	make	VERB
ijtc-39	41	20	the	the	DET
ijtc-39	41	21	net	net	ADJ
ijtc-39	41	22	income	income	NOUN
ijtc-39	41	23	smaller	small	ADJ
ijtc-39	41	24	than	than	ADP
ijtc-39	41	25	same	same	ADJ
ijtc-39	41	26	taxpayer	taxpayer	NOUN
ijtc-39	41	27	’s	’s	PART
ijtc-39	41	28	business	business	NOUN
ijtc-39	41	29	cost	cost	NOUN
ijtc-39	41	30	in	in	ADP
ijtc-39	41	31	papua	papua	PROPN
ijtc-39	41	32	.	.	PUNCT
ijtc-39	42	1	according	accord	VERB
ijtc-39	42	2	to	to	ADP
ijtc-39	42	3	the	the	DET
ijtc-39	42	4	performance	performance	NOUN
ijtc-39	42	5	report	report	NOUN
ijtc-39	42	6	of	of	ADP
ijtc-39	42	7	director	director	NOUN
ijtc-39	42	8	-	-	PUNCT
ijtc-39	42	9	general	general	NOUN
ijtc-39	42	10	of	of	ADP
ijtc-39	42	11	tax	tax	NOUN
ijtc-39	42	12	in	in	ADP
ijtc-39	42	13	2016	2016	NUM
ijtc-39	42	14	,	,	PUNCT
ijtc-39	42	15	the	the	DET
ijtc-39	42	16	realization	realization	NOUN
ijtc-39	42	17	of	of	ADP
ijtc-39	42	18	it	it	PRON
ijtc-39	42	19	revenue	revenue	NOUN
ijtc-39	42	20	article	article	NOUN
ijtc-39	42	21	21	21	NUM
ijtc-39	42	22	in	in	ADP
ijtc-39	42	23	2016	2016	NUM
ijtc-39	42	24	is	be	AUX
ijtc-39	42	25	rp109.153,00	rp109.153,00	NOUN
ijtc-39	42	26	billion	billion	NUM
ijtc-39	42	27	(	(	PUNCT
ijtc-39	42	28	84,39	84,39	ADJ
ijtc-39	42	29	%	%	NOUN
ijtc-39	42	30	)	)	PUNCT
ijtc-39	42	31	.	.	PUNCT
ijtc-39	43	1	income	income	NOUN
ijtc-39	43	2	tax	tax	NOUN
ijtc-39	43	3	revenue	revenue	NOUN
ijtc-39	43	4	article	article	NOUN
ijtc-39	43	5	21	21	NUM
ijtc-39	43	6	in	in	ADP
ijtc-39	43	7	2016	2016	NUM
ijtc-39	43	8	decreased	decrease	VERB
ijtc-39	43	9	by	by	ADP
ijtc-39	43	10	4,65	4,65	NUM
ijtc-39	43	11	%	%	NOUN
ijtc-39	43	12	compared	compare	VERB
ijtc-39	43	13	to	to	ADP
ijtc-39	43	14	2015	2015	NUM
ijtc-39	43	15	,	,	PUNCT
ijtc-39	43	16	which	which	PRON
ijtc-39	43	17	caused	cause	VERB
ijtc-39	43	18	by	by	ADP
ijtc-39	43	19	a	a	DET
ijtc-39	43	20	decrease	decrease	NOUN
ijtc-39	43	21	in	in	ADP
ijtc-39	43	22	instalment	instalment	NOUN
ijtc-39	43	23	deposit	deposit	NOUN
ijtc-39	43	24	it	it	PRON
ijtc-39	43	25	article	article	NOUN
ijtc-39	43	26	21	21	NUM
ijtc-39	43	27	.	.	PUNCT
ijtc-39	44	1	this	this	PRON
ijtc-39	44	2	related	relate	VERB
ijtc-39	44	3	to	to	ADP
ijtc-39	44	4	government	government	NOUN
ijtc-39	44	5	policy	policy	NOUN
ijtc-39	44	6	about	about	ADP
ijtc-39	44	7	adjustment	adjustment	NOUN
ijtc-39	44	8	of	of	ADP
ijtc-39	44	9	non	non	ADJ
ijtc-39	44	10	-	-	ADJ
ijtc-39	44	11	taxable	taxable	ADJ
ijtc-39	44	12	income	income	NOUN
ijtc-39	44	13	amount	amount	NOUN
ijtc-39	44	14	year	year	NOUN
ijtc-39	44	15	2016	2016	NUM
ijtc-39	44	16	which	which	PRON
ijtc-39	44	17	have	have	VERB
ijtc-39	44	18	an	an	DET
ijtc-39	44	19	impact	impact	NOUN
ijtc-39	44	20	in	in	ADP
ijtc-39	44	21	decreasing	decrease	VERB
ijtc-39	44	22	number	number	NOUN
ijtc-39	44	23	of	of	ADP
ijtc-39	44	24	individual	individual	ADJ
ijtc-39	44	25	employee	employee	NOUN
ijtc-39	44	26	taxpayers	taxpayer	NOUN
ijtc-39	44	27	that	that	PRON
ijtc-39	44	28	decreased	decrease	VERB
ijtc-39	44	29	with	with	ADP
ijtc-39	44	30	it	it	PRON
ijtc-39	44	31	21	21	NUM
ijtc-39	44	32	.	.	PUNCT
ijtc-39	45	1	policy	policy	NOUN
ijtc-39	45	2	on	on	ADP
ijtc-39	45	3	increasing	increase	VERB
ijtc-39	45	4	the	the	DET
ijtc-39	45	5	non	non	ADJ
ijtc-39	45	6	-	-	ADJ
ijtc-39	45	7	taxable	taxable	ADJ
ijtc-39	45	8	income	income	NOUN
ijtc-39	45	9	year	year	NOUN
ijtc-39	45	10	2016	2016	NUM
ijtc-39	45	11	is	be	AUX
ijtc-39	45	12	regulated	regulate	VERB
ijtc-39	45	13	in	in	ADP
ijtc-39	45	14	minister	minister	NOUN
ijtc-39	45	15	of	of	ADP
ijtc-39	45	16	finance	finance	NOUN
ijtc-39	45	17	regulation	regulation	NOUN
ijtc-39	45	18	number	number	NOUN
ijtc-39	45	19	101	101	NUM
ijtc-39	45	20	/	/	SYM
ijtc-39	45	21	pmk	pmk	PROPN
ijtc-39	45	22	010/	010/	PROPN
ijtc-39	45	23	2016	2016	NUM
ijtc-39	45	24	issued	issue	VERB
ijtc-39	45	25	in	in	ADP
ijtc-39	45	26	june	june	PROPN
ijtc-39	45	27	22nd	22nd	NOUN
ijtc-39	45	28	2016	2016	NUM
ijtc-39	45	29	about	about	ADP
ijtc-39	45	30	the	the	DET
ijtc-39	45	31	adjustment	adjustment	NOUN
ijtc-39	45	32	for	for	ADP
ijtc-39	45	33	amount	amount	NOUN
ijtc-39	45	34	of	of	ADP
ijtc-39	45	35	nontaxable	nontaxable	ADJ
ijtc-39	45	36	income	income	NOUN
ijtc-39	45	37	that	that	PRON
ijtc-39	45	38	has	have	AUX
ijtc-39	45	39	been	be	AUX
ijtc-39	45	40	set	set	VERB
ijtc-39	45	41	.	.	PUNCT
ijtc-39	46	1	based	base	VERB
ijtc-39	46	2	on	on	ADP
ijtc-39	46	3	this	this	DET
ijtc-39	46	4	regulation	regulation	NOUN
ijtc-39	46	5	,	,	PUNCT
ijtc-39	46	6	the	the	DET
ijtc-39	46	7	taxpayer	taxpayer	NOUN
ijtc-39	46	8	’s	’s	PART
ijtc-39	46	9	income	income	NOUN
ijtc-39	46	10	tax	tax	NOUN
ijtc-39	46	11	for	for	ADP
ijtc-39	46	12	individual	individual	NOUN
ijtc-39	46	13	increased	increase	VERB
ijtc-39	46	14	from	from	ADP
ijtc-39	46	15	rp	rp	NOUN
ijtc-39	46	16	36	36	NUM
ijtc-39	46	17	million	million	NUM
ijtc-39	46	18	to	to	ADP
ijtc-39	46	19	rp	rp	NOUN
ijtc-39	46	20	54	54	NUM
ijtc-39	46	21	million	million	NUM
ijtc-39	46	22	per	per	ADP
ijtc-39	46	23	year	year	NOUN
ijtc-39	46	24	.	.	PUNCT
ijtc-39	47	1	in	in	ADP
ijtc-39	47	2	counting	count	VERB
ijtc-39	47	3	the	the	DET
ijtc-39	47	4	amount	amount	NOUN
ijtc-39	47	5	of	of	ADP
ijtc-39	47	6	non	non	ADJ
ijtc-39	47	7	-	-	ADJ
ijtc-39	47	8	taxable	taxable	ADJ
ijtc-39	47	9	income	income	NOUN
ijtc-39	47	10	,	,	PUNCT
ijtc-39	47	11	individual	individual	ADJ
ijtc-39	47	12	taxpayers	taxpayer	NOUN
ijtc-39	47	13	must	must	AUX
ijtc-39	47	14	reduce	reduce	VERB
ijtc-39	47	15	the	the	DET
ijtc-39	47	16	net	net	ADJ
ijtc-39	47	17	income	income	NOUN
ijtc-39	47	18	with	with	ADP
ijtc-39	47	19	non	non	ADJ
ijtc-39	47	20	-	-	ADJ
ijtc-39	47	21	taxable	taxable	ADJ
ijtc-39	47	22	income	income	NOUN
ijtc-39	47	23	.	.	PUNCT
ijtc-39	48	1	basically	basically	ADV
ijtc-39	48	2	,	,	PUNCT
ijtc-39	48	3	to	to	PART
ijtc-39	48	4	count	count	VERB
ijtc-39	48	5	the	the	DET
ijtc-39	48	6	amount	amount	NOUN
ijtc-39	48	7	of	of	ADP
ijtc-39	48	8	tax	tax	NOUN
ijtc-39	48	9	that	that	PRON
ijtc-39	48	10	must	must	AUX
ijtc-39	48	11	be	be	AUX
ijtc-39	48	12	paid	pay	VERB
ijtc-39	48	13	,	,	PUNCT
ijtc-39	48	14	gross	gross	ADJ
ijtc-39	48	15	income	income	NOUN
ijtc-39	48	16	individual	individual	ADJ
ijtc-39	48	17	taxpayer	taxpayer	NOUN
ijtc-39	48	18	could	could	AUX
ijtc-39	48	19	be	be	AUX
ijtc-39	48	20	reduced	reduce	VERB
ijtc-39	48	21	by	by	ADP
ijtc-39	48	22	the	the	DET
ijtc-39	48	23	expenses	expense	NOUN
ijtc-39	48	24	that	that	PRON
ijtc-39	48	25	the	the	DET
ijtc-39	48	26	person	person	NOUN
ijtc-39	48	27	paid	pay	VERB
ijtc-39	48	28	to	to	PART
ijtc-39	48	29	get	get	VERB
ijtc-39	48	30	,	,	PUNCT
ijtc-39	48	31	charge	charge	NOUN
ijtc-39	48	32	,	,	PUNCT
ijtc-39	48	33	and	and	CCONJ
ijtc-39	48	34	keep	keep	VERB
ijtc-39	48	35	the	the	DET
ijtc-39	48	36	income	income	NOUN
ijtc-39	48	37	until	until	SCONJ
ijtc-39	48	38	the	the	DET
ijtc-39	48	39	taxpayer	taxpayer	NOUN
ijtc-39	48	40	gets	get	VERB
ijtc-39	48	41	net	net	ADJ
ijtc-39	48	42	income	income	NOUN
ijtc-39	48	43	.	.	PUNCT
ijtc-39	49	1	after	after	ADP
ijtc-39	49	2	that	that	PRON
ijtc-39	49	3	,	,	PUNCT
ijtc-39	49	4	individual	individual	ADJ
ijtc-39	49	5	taxpayer	taxpayer	NOUN
ijtc-39	49	6	can	can	AUX
ijtc-39	49	7	reduce	reduce	VERB
ijtc-39	49	8	non	non	ADJ
ijtc-39	49	9	-	-	ADJ
ijtc-39	49	10	taxable	taxable	ADJ
ijtc-39	49	11	income	income	NOUN
ijtc-39	49	12	to	to	PART
ijtc-39	49	13	get	get	VERB
ijtc-39	49	14	taxable	taxable	ADJ
ijtc-39	49	15	income	income	NOUN
ijtc-39	49	16	(	(	PUNCT
ijtc-39	49	17	weol	weol	NOUN
ijtc-39	49	18	,	,	PUNCT
ijtc-39	49	19	nangoi	nangoi	NOUN
ijtc-39	49	20	,	,	PUNCT
ijtc-39	49	21	&	&	CCONJ
ijtc-39	49	22	wangkar	wangkar	PROPN
ijtc-39	49	23	,	,	PUNCT
ijtc-39	49	24	2018	2018	NUM
ijtc-39	49	25	)	)	PUNCT
ijtc-39	49	26	.	.	PUNCT
ijtc-39	50	1	the	the	DET
ijtc-39	50	2	cause	cause	NOUN
ijtc-39	50	3	on	on	ADP
ijtc-39	50	4	increase	increase	NOUN
ijtc-39	50	5	in	in	ADP
ijtc-39	50	6	nti	nti	PROPN
ijtc-39	50	7	is	be	AUX
ijtc-39	50	8	increase	increase	NOUN
ijtc-39	50	9	on	on	ADP
ijtc-39	50	10	province	province	NOUN
ijtc-39	50	11	minimum	minimum	NOUN
ijtc-39	50	12	wage	wage	NOUN
ijtc-39	50	13	.	.	PUNCT
ijtc-39	51	1	if	if	SCONJ
ijtc-39	51	2	the	the	DET
ijtc-39	51	3	increase	increase	NOUN
ijtc-39	51	4	of	of	ADP
ijtc-39	51	5	pmw	pmw	NOUN
ijtc-39	51	6	is	be	AUX
ijtc-39	51	7	not	not	PART
ijtc-39	51	8	followed	follow	VERB
ijtc-39	51	9	by	by	ADP
ijtc-39	51	10	increase	increase	NOUN
ijtc-39	51	11	on	on	ADP
ijtc-39	51	12	nti	nti	PROPN
ijtc-39	51	13	,	,	PUNCT
ijtc-39	51	14	the	the	DET
ijtc-39	51	15	tax	tax	NOUN
ijtc-39	51	16	which	which	DET
ijtc-39	51	17	bore	bore	NOUN
ijtc-39	51	18	by	by	ADP
ijtc-39	51	19	taxpayer	taxpayer	NOUN
ijtc-39	51	20	will	will	AUX
ijtc-39	51	21	be	be	AUX
ijtc-39	51	22	higher	high	ADJ
ijtc-39	51	23	,	,	PUNCT
ijtc-39	51	24	because	because	SCONJ
ijtc-39	51	25	the	the	DET
ijtc-39	51	26	income	income	NOUN
ijtc-39	51	27	is	be	AUX
ijtc-39	51	28	higher	high	ADJ
ijtc-39	51	29	but	but	CCONJ
ijtc-39	51	30	there	there	PRON
ijtc-39	51	31	is	be	VERB
ijtc-39	51	32	not	not	PART
ijtc-39	51	33	any	any	DET
ijtc-39	51	34	increment	increment	NOUN
ijtc-39	51	35	in	in	ADP
ijtc-39	51	36	nti	nti	PROPN
ijtc-39	51	37	[	[	PUNCT
ijtc-39	51	38	citation	citation	NOUN
ijtc-39	51	39	jen19	jen19	PROPN
ijtc-39	51	40	\l	\l	PROPN
ijtc-39	51	41	1057	1057	NUM
ijtc-39	51	42	]	]	PUNCT
ijtc-39	51	43	.	.	PUNCT
ijtc-39	52	1	the	the	DET
ijtc-39	52	2	evidence	evidence	NOUN
ijtc-39	52	3	shown	show	VERB
ijtc-39	52	4	that	that	SCONJ
ijtc-39	52	5	elasticity	elasticity	NOUN
ijtc-39	52	6	of	of	ADP
ijtc-39	52	7	taxable	taxable	ADJ
ijtc-39	52	8	income	income	NOUN
ijtc-39	52	9	related	relate	VERB
ijtc-39	52	10	to	to	ADP
ijtc-39	52	11	marginal	marginal	ADJ
ijtc-39	52	12	tax	tax	NOUN
ijtc-39	52	13	-	-	PUNCT
ijtc-39	52	14	rate	rate	NOUN
ijtc-39	52	15	which	which	PRON
ijtc-39	52	16	at	at	ADP
ijtc-39	52	17	least	least	ADV
ijtc-39	52	18	one	one	NUM
ijtc-39	52	19	or	or	CCONJ
ijtc-39	52	20	even	even	ADV
ijtc-39	52	21	higher	high	ADJ
ijtc-39	52	22	(	(	PUNCT
ijtc-39	52	23	feldstein	feldstein	NOUN
ijtc-39	52	24	,	,	PUNCT
ijtc-39	52	25	1995	1995	NUM
ijtc-39	52	26	)	)	PUNCT
ijtc-39	52	27	.	.	PUNCT
ijtc-39	53	1	low	low	ADJ
ijtc-39	53	2	-	-	PUNCT
ijtc-39	53	3	level	level	NOUN
ijtc-39	53	4	of	of	ADP
ijtc-39	53	5	exclusive	exclusive	ADJ
ijtc-39	53	6	income	income	NOUN
ijtc-39	53	7	tax	tax	NOUN
ijtc-39	53	8	buoyancy	buoyancy	NOUN
ijtc-39	53	9	conclude	conclude	VERB
ijtc-39	53	10	that	that	SCONJ
ijtc-39	53	11	enormous	enormous	ADJ
ijtc-39	53	12	taxation	taxation	NOUN
ijtc-39	53	13	reduce	reduce	VERB
ijtc-39	53	14	added	add	VERB
ijtc-39	53	15	by	by	ADP
ijtc-39	53	16	increasing	increase	VERB
ijtc-39	53	17	the	the	DET
ijtc-39	53	18	limit	limit	NOUN
ijtc-39	53	19	of	of	ADP
ijtc-39	53	20	taxable	taxable	ADJ
ijtc-39	53	21	income	income	NOUN
ijtc-39	53	22	in	in	ADP
ijtc-39	53	23	cross	cross	NOUN
ijtc-39	53	24	-	-	NOUN
ijtc-39	53	25	destination	destination	ADJ
ijtc-39	53	26	(	(	PUNCT
ijtc-39	53	27	bilquees	bilquee	NOUN
ijtc-39	53	28	,	,	PUNCT
ijtc-39	53	29	2004	2004	NUM
ijtc-39	53	30	)	)	PUNCT
ijtc-39	53	31	.	.	PUNCT
ijtc-39	54	1	in	in	ADP
ijtc-39	54	2	increasing	increase	VERB
ijtc-39	54	3	the	the	DET
ijtc-39	54	4	tax	tax	NOUN
ijtc-39	54	5	revenue	revenue	NOUN
ijtc-39	54	6	,	,	PUNCT
ijtc-39	54	7	taxpayers	taxpayer	NOUN
ijtc-39	54	8	is	be	AUX
ijtc-39	54	9	one	one	NUM
ijtc-39	54	10	of	of	ADP
ijtc-39	54	11	important	important	ADJ
ijtc-39	54	12	aspects	aspect	NOUN
ijtc-39	54	13	and	and	CCONJ
ijtc-39	54	14	the	the	DET
ijtc-39	54	15	backbone	backbone	NOUN
ijtc-39	54	16	of	of	ADP
ijtc-39	54	17	tax	tax	NOUN
ijtc-39	54	18	revenue	revenue	NOUN
ijtc-39	54	19	,	,	PUNCT
ijtc-39	54	20	all	all	DET
ijtc-39	54	21	taxpayer	taxpayer	NOUN
ijtc-39	54	22	’s	’s	PART
ijtc-39	54	23	activity	activity	NOUN
ijtc-39	54	24	in	in	ADP
ijtc-39	54	25	running	run	VERB
ijtc-39	54	26	their	their	PRON
ijtc-39	54	27	taxation	taxation	NOUN
ijtc-39	54	28	responsibility	responsibility	NOUN
ijtc-39	54	29	has	have	AUX
ijtc-39	54	30	been	be	AUX
ijtc-39	54	31	regulated	regulate	VERB
ijtc-39	54	32	in	in	ADP
ijtc-39	54	33	general	general	ADJ
ijtc-39	54	34	provision	provision	NOUN
ijtc-39	54	35	and	and	CCONJ
ijtc-39	54	36	taxation	taxation	NOUN
ijtc-39	54	37	procedures	procedure	NOUN
ijtc-39	54	38	(	(	PUNCT
ijtc-39	54	39	susanti	susanti	X
ijtc-39	54	40	&	&	CCONJ
ijtc-39	54	41	andi	andi	PROPN
ijtc-39	54	42	,	,	PUNCT
ijtc-39	54	43	2019	2019	NUM
ijtc-39	54	44	)	)	PUNCT
ijtc-39	54	45	.	.	PUNCT
ijtc-39	55	1	14	14	NUM
ijtc-39	56	1	|	|	ADV
ijtc-39	56	2	ilomata	ilomata	PROPN
ijtc-39	56	3	international	international	ADJ
ijtc-39	56	4	journal	journal	NOUN
ijtc-39	56	5	of	of	ADP
ijtc-39	56	6	tax	tax	PROPN
ijtc-39	56	7	&	&	CCONJ
ijtc-39	56	8	accounting	accounting	PROPN
ijtc-39	56	9	vol	vol	NOUN
ijtc-39	56	10	.	.	PROPN
ijtc-39	57	1	1	1	NUM
ijtc-39	57	2	no	no	NOUN
ijtc-39	57	3	.	.	NOUN
ijtc-39	57	4	1	1	NUM
ijtc-39	57	5	oct	oct	PROPN
ijtc-39	57	6	2019	2019	NUM
ijtc-39	57	7	analysis	analysis	NOUN
ijtc-39	57	8	of	of	ADP
ijtc-39	57	9	increase	increase	NOUN
ijtc-39	57	10	in	in	ADP
ijtc-39	57	11	non	non	ADJ
ijtc-39	57	12	-	-	ADJ
ijtc-39	57	13	taxable	taxable	ADJ
ijtc-39	57	14	income	income	NOUN
ijtc-39	57	15	(	(	PUNCT
ijtc-39	57	16	nti	nti	NOUN
ijtc-39	57	17	)	)	PUNCT
ijtc-39	57	18	in	in	ADP
ijtc-39	57	19	relation	relation	NOUN
ijtc-39	57	20	with	with	ADP
ijtc-39	57	21	implementation	implementation	NOUN
ijtc-39	57	22	of	of	ADP
ijtc-39	57	23	equality	equality	NOUN
ijtc-39	57	24	principles	principle	NOUN
ijtc-39	57	25	and	and	CCONJ
ijtc-39	57	26	taxation	taxation	NOUN
ijtc-39	57	27	base	base	NOUN
ijtc-39	57	28	principles	principle	NOUN
ijtc-39	57	29	sinaga	sinaga	NOUN
ijtc-39	57	30	,	,	PUNCT
ijtc-39	57	31	sidik	sidik	ADJ
ijtc-39	57	32	method	method	NOUN
ijtc-39	57	33	this	this	DET
ijtc-39	57	34	research	research	NOUN
ijtc-39	57	35	used	use	VERB
ijtc-39	57	36	a	a	DET
ijtc-39	57	37	qualitative	qualitative	ADJ
ijtc-39	57	38	approach	approach	NOUN
ijtc-39	57	39	,	,	PUNCT
ijtc-39	57	40	means	mean	VERB
ijtc-39	57	41	that	that	SCONJ
ijtc-39	57	42	gaining	gain	VERB
ijtc-39	57	43	as	as	ADV
ijtc-39	57	44	much	much	ADJ
ijtc-39	57	45	information	information	NOUN
ijtc-39	57	46	from	from	ADP
ijtc-39	57	47	taxation	taxation	NOUN
ijtc-39	57	48	literature	literature	NOUN
ijtc-39	57	49	(	(	PUNCT
ijtc-39	57	50	primary	primary	ADJ
ijtc-39	57	51	data	datum	NOUN
ijtc-39	57	52	)	)	PUNCT
ijtc-39	57	53	and	and	CCONJ
ijtc-39	57	54	informant	informant	NOUN
ijtc-39	57	55	(	(	PUNCT
ijtc-39	57	56	secondary	secondary	ADJ
ijtc-39	57	57	data	datum	NOUN
ijtc-39	57	58	)	)	PUNCT
ijtc-39	57	59	also	also	ADV
ijtc-39	57	60	field	field	VERB
ijtc-39	57	61	observation	observation	NOUN
ijtc-39	57	62	for	for	ADP
ijtc-39	57	63	analyzing	analyze	VERB
ijtc-39	57	64	increase	increase	NOUN
ijtc-39	57	65	on	on	ADP
ijtc-39	57	66	nontaxable	nontaxable	ADJ
ijtc-39	57	67	income	income	NOUN
ijtc-39	57	68	(	(	PUNCT
ijtc-39	57	69	nti	nti	NOUN
ijtc-39	57	70	)	)	PUNCT
ijtc-39	57	71	in	in	ADP
ijtc-39	57	72	relation	relation	NOUN
ijtc-39	57	73	with	with	ADP
ijtc-39	57	74	implementation	implementation	NOUN
ijtc-39	57	75	of	of	ADP
ijtc-39	57	76	principles	principle	NOUN
ijtc-39	57	77	of	of	ADP
ijtc-39	57	78	justice	justice	NOUN
ijtc-39	57	79	and	and	CCONJ
ijtc-39	57	80	principles	principle	NOUN
ijtc-39	57	81	of	of	ADP
ijtc-39	57	82	taxation	taxation	NOUN
ijtc-39	57	83	base	base	NOUN
ijtc-39	57	84	expansion	expansion	NOUN
ijtc-39	57	85	.	.	PUNCT
ijtc-39	58	1	informants	informant	NOUN
ijtc-39	58	2	were	be	AUX
ijtc-39	58	3	not	not	PART
ijtc-39	58	4	decided	decide	VERB
ijtc-39	58	5	by	by	ADP
ijtc-39	58	6	statistical	statistical	ADJ
ijtc-39	58	7	mathematics	mathematic	NOUN
ijtc-39	58	8	but	but	CCONJ
ijtc-39	58	9	depend	depend	VERB
ijtc-39	58	10	on	on	ADP
ijtc-39	58	11	the	the	DET
ijtc-39	58	12	saturation	saturation	NOUN
ijtc-39	58	13	of	of	ADP
ijtc-39	58	14	data	datum	NOUN
ijtc-39	58	15	that	that	PRON
ijtc-39	58	16	was	be	AUX
ijtc-39	58	17	obtained	obtain	VERB
ijtc-39	58	18	like	like	INTJ
ijtc-39	58	19	stated	state	VERB
ijtc-39	58	20	by	by	ADP
ijtc-39	58	21	guba	guba	NOUN
ijtc-39	58	22	and	and	CCONJ
ijtc-39	58	23	lincoln	lincoln	PROPN
ijtc-39	58	24	(	(	PUNCT
ijtc-39	58	25	1985:202	1985:202	PROPN
ijtc-39	58	26	)	)	PUNCT
ijtc-39	58	27	“	"	PUNCT
ijtc-39	58	28	informatinal	informatinal	ADJ
ijtc-39	58	29	redundance	redundance	NOUN
ijtc-39	58	30	,	,	PUNCT
ijtc-39	58	31	not	not	PART
ijtc-39	58	32	a	a	DET
ijtc-39	58	33	statistical	statistical	ADJ
ijtc-39	58	34	confidence	confidence	NOUN
ijtc-39	58	35	level	level	NOUN
ijtc-39	58	36	”	"	PUNCT
ijtc-39	58	37	level	level	NOUN
ijtc-39	58	38	of	of	ADP
ijtc-39	58	39	answer	answer	NOUN
ijtc-39	58	40	saturation	saturation	NOUN
ijtc-39	58	41	in	in	ADP
ijtc-39	58	42	this	this	DET
ijtc-39	58	43	analysis	analysis	NOUN
ijtc-39	58	44	was	be	AUX
ijtc-39	58	45	reached	reach	VERB
ijtc-39	58	46	on	on	ADP
ijtc-39	58	47	the	the	DET
ijtc-39	58	48	sixth	sixth	ADJ
ijtc-39	58	49	informant	informant	NOUN
ijtc-39	58	50	.	.	PUNCT
ijtc-39	59	1	questions	question	NOUN
ijtc-39	59	2	in	in	ADP
ijtc-39	59	3	the	the	DET
ijtc-39	59	4	in	in	ADP
ijtc-39	59	5	-	-	PUNCT
ijtc-39	59	6	depth	depth	NOUN
ijtc-39	59	7	interview	interview	NOUN
ijtc-39	59	8	were	be	AUX
ijtc-39	59	9	submitted	submit	VERB
ijtc-39	59	10	to	to	ADP
ijtc-39	59	11	the	the	DET
ijtc-39	59	12	informant	informant	NOUN
ijtc-39	59	13	who	who	PRON
ijtc-39	59	14	believed	believe	VERB
ijtc-39	59	15	to	to	PART
ijtc-39	59	16	understand	understand	VERB
ijtc-39	59	17	and	and	CCONJ
ijtc-39	59	18	master	master	VERB
ijtc-39	59	19	the	the	DET
ijtc-39	59	20	research	research	NOUN
ijtc-39	59	21	topic	topic	NOUN
ijtc-39	59	22	.	.	PUNCT
ijtc-39	60	1	guba	guba	NOUN
ijtc-39	60	2	and	and	CCONJ
ijtc-39	60	3	lincoln	lincoln	PROPN
ijtc-39	60	4	(	(	PUNCT
ijtc-39	60	5	1985:199	1985:199	NOUN
ijtc-39	60	6	)	)	PUNCT
ijtc-39	60	7	stated	state	VERB
ijtc-39	60	8	that	that	SCONJ
ijtc-39	60	9	in	in	ADP
ijtc-39	60	10	a	a	DET
ijtc-39	60	11	qualitative	qualitative	ADJ
ijtc-39	60	12	approach	approach	NOUN
ijtc-39	60	13	,	,	PUNCT
ijtc-39	60	14	sampling	sample	VERB
ijtc-39	60	15	must	must	AUX
ijtc-39	60	16	be	be	AUX
ijtc-39	60	17	decided	decide	VERB
ijtc-39	60	18	before	before	ADV
ijtc-39	60	19	for	for	ADP
ijtc-39	60	20	a	a	DET
ijtc-39	60	21	certain	certain	ADJ
ijtc-39	60	22	purpose	purpose	NOUN
ijtc-39	60	23	;	;	PUNCT
ijtc-39	60	24	sampling	sample	VERB
ijtc-39	60	25	purpose	purpose	NOUN
ijtc-39	60	26	,	,	PUNCT
ijtc-39	60	27	to	to	PART
ijtc-39	60	28	get	get	VERB
ijtc-39	60	29	the	the	DET
ijtc-39	60	30	necessary	necessary	ADJ
ijtc-39	60	31	information	information	NOUN
ijtc-39	60	32	from	from	ADP
ijtc-39	60	33	the	the	DET
ijtc-39	60	34	right	right	ADJ
ijtc-39	60	35	individual	individual	NOUN
ijtc-39	60	36	.	.	PUNCT
ijtc-39	61	1	the	the	DET
ijtc-39	61	2	informants	informant	NOUN
ijtc-39	61	3	that	that	PRON
ijtc-39	61	4	have	have	AUX
ijtc-39	61	5	been	be	AUX
ijtc-39	61	6	chosen	choose	VERB
ijtc-39	61	7	based	base	VERB
ijtc-39	61	8	on	on	ADP
ijtc-39	61	9	purposive	purposive	ADJ
ijtc-39	61	10	sampling	sampling	NOUN
ijtc-39	61	11	:	:	PUNCT
ijtc-39	61	12	(	(	PUNCT
ijtc-39	61	13	1	1	X
ijtc-39	61	14	)	)	PUNCT
ijtc-39	61	15	3	3	NUM
ijtc-39	61	16	(	(	PUNCT
ijtc-39	61	17	three	three	NUM
ijtc-39	61	18	)	)	PUNCT
ijtc-39	61	19	person	person	NOUN
ijtc-39	61	20	from	from	ADP
ijtc-39	61	21	taxation	taxation	NOUN
ijtc-39	61	22	academician	academician	NOUN
ijtc-39	61	23	or	or	CCONJ
ijtc-39	61	24	taxation	taxation	NOUN
ijtc-39	61	25	lecturer	lecturer	NOUN
ijtc-39	61	26	;	;	PUNCT
ijtc-39	61	27	(	(	PUNCT
ijtc-39	61	28	2	2	X
ijtc-39	61	29	)	)	SYM
ijtc-39	61	30	2	2	NUM
ijtc-39	61	31	(	(	PUNCT
ijtc-39	61	32	two	two	NUM
ijtc-39	61	33	)	)	PUNCT
ijtc-39	61	34	person	person	NOUN
ijtc-39	61	35	from	from	ADP
ijtc-39	61	36	taxation	taxation	NOUN
ijtc-39	61	37	practitioner	practitioner	NOUN
ijtc-39	61	38	or	or	CCONJ
ijtc-39	61	39	tax	tax	NOUN
ijtc-39	61	40	consultant	consultant	NOUN
ijtc-39	61	41	;	;	PUNCT
ijtc-39	61	42	and	and	CCONJ
ijtc-39	61	43	(	(	PUNCT
ijtc-39	61	44	3	3	X
ijtc-39	61	45	)	)	PUNCT
ijtc-39	61	46	1	1	NUM
ijtc-39	61	47	(	(	PUNCT
ijtc-39	61	48	one	one	NUM
ijtc-39	61	49	)	)	PUNCT
ijtc-39	61	50	person	person	NOUN
ijtc-39	61	51	,	,	PUNCT
ijtc-39	61	52	director	director	NOUN
ijtc-39	61	53	of	of	ADP
ijtc-39	61	54	potential	potential	ADJ
ijtc-39	61	55	,	,	PUNCT
ijtc-39	61	56	obedience	obedience	NOUN
ijtc-39	61	57	and	and	CCONJ
ijtc-39	61	58	tax	tax	NOUN
ijtc-39	61	59	revenue	revenue	NOUN
ijtc-39	61	60	directorate	directorate	ADJ
ijtc-39	61	61	general	general	NOUN
ijtc-39	61	62	of	of	ADP
ijtc-39	61	63	tax	tax	NOUN
ijtc-39	61	64	.	.	PUNCT
ijtc-39	62	1	result	result	NOUN
ijtc-39	62	2	and	and	CCONJ
ijtc-39	62	3	discussion	discussion	NOUN
ijtc-39	62	4	non	non	PRON
ijtc-39	62	5	taxable	taxable	ADJ
ijtc-39	62	6	income	income	NOUN
ijtc-39	62	7	in	in	ADP
ijtc-39	62	8	implementation	implementation	NOUN
ijtc-39	62	9	of	of	ADP
ijtc-39	62	10	principles	principle	NOUN
ijtc-39	62	11	in	in	ADP
ijtc-39	62	12	tax	tax	NOUN
ijtc-39	62	13	equality	equality	NOUN
ijtc-39	62	14	equality	equality	NOUN
ijtc-39	62	15	in	in	ADP
ijtc-39	62	16	taxation	taxation	NOUN
ijtc-39	62	17	can	can	AUX
ijtc-39	62	18	be	be	AUX
ijtc-39	62	19	divided	divide	VERB
ijtc-39	62	20	into	into	ADP
ijtc-39	62	21	3	3	NUM
ijtc-39	62	22	categories	category	NOUN
ijtc-39	62	23	.	.	PUNCT
ijtc-39	63	1	those	those	PRON
ijtc-39	63	2	are	be	AUX
ijtc-39	63	3	horizontal	horizontal	ADJ
ijtc-39	63	4	equality	equality	NOUN
ijtc-39	63	5	,	,	PUNCT
ijtc-39	63	6	vertical	vertical	ADJ
ijtc-39	63	7	,	,	PUNCT
ijtc-39	63	8	and	and	CCONJ
ijtc-39	63	9	special	special	ADJ
ijtc-39	63	10	.	.	PUNCT
ijtc-39	64	1	horizontal	horizontal	ADJ
ijtc-39	64	2	equality	equality	NOUN
ijtc-39	64	3	is	be	AUX
ijtc-39	64	4	people	people	NOUN
ijtc-39	64	5	who	who	PRON
ijtc-39	64	6	have	have	VERB
ijtc-39	64	7	the	the	DET
ijtc-39	64	8	same	same	ADJ
ijtc-39	64	9	income	income	NOUN
ijtc-39	64	10	,	,	PUNCT
ijtc-39	64	11	will	will	AUX
ijtc-39	64	12	pay	pay	VERB
ijtc-39	64	13	an	an	DET
ijtc-39	64	14	equal	equal	ADJ
ijtc-39	64	15	amount	amount	NOUN
ijtc-39	64	16	of	of	ADP
ijtc-39	64	17	tax	tax	NOUN
ijtc-39	64	18	.	.	PUNCT
ijtc-39	65	1	meanwhile	meanwhile	ADV
ijtc-39	65	2	,	,	PUNCT
ijtc-39	65	3	vertical	vertical	ADJ
ijtc-39	65	4	equality	equality	NOUN
ijtc-39	65	5	is	be	AUX
ijtc-39	65	6	people	people	NOUN
ijtc-39	65	7	who	who	PRON
ijtc-39	65	8	have	have	VERB
ijtc-39	65	9	a	a	DET
ijtc-39	65	10	bigger	big	ADJ
ijtc-39	65	11	income	income	NOUN
ijtc-39	65	12	should	should	AUX
ijtc-39	65	13	pay	pay	VERB
ijtc-39	65	14	a	a	DET
ijtc-39	65	15	bigger	big	ADJ
ijtc-39	65	16	amount	amount	NOUN
ijtc-39	65	17	of	of	ADP
ijtc-39	65	18	tax	tax	NOUN
ijtc-39	65	19	.	.	PUNCT
ijtc-39	66	1	meanwhile	meanwhile	ADV
ijtc-39	66	2	special	special	ADJ
ijtc-39	66	3	or	or	CCONJ
ijtc-39	66	4	zonation	zonation	NOUN
ijtc-39	66	5	equality	equality	NOUN
ijtc-39	66	6	is	be	AUX
ijtc-39	66	7	one	one	NUM
ijtc-39	66	8	of	of	ADP
ijtc-39	66	9	equality	equality	NOUN
ijtc-39	66	10	in	in	ADP
ijtc-39	66	11	taxation	taxation	NOUN
ijtc-39	66	12	which	which	PRON
ijtc-39	66	13	applied	apply	VERB
ijtc-39	66	14	based	base	VERB
ijtc-39	66	15	on	on	ADP
ijtc-39	66	16	zonation	zonation	NOUN
ijtc-39	66	17	or	or	CCONJ
ijtc-39	66	18	taxpayer	taxpayer	NOUN
ijtc-39	66	19	domicile	domicile	NOUN
ijtc-39	66	20	.	.	PUNCT
ijtc-39	67	1	in	in	ADP
ijtc-39	67	2	the	the	DET
ijtc-39	67	3	implementation	implementation	NOUN
ijtc-39	67	4	of	of	ADP
ijtc-39	67	5	the	the	DET
ijtc-39	67	6	equality	equality	NOUN
ijtc-39	67	7	principle	principle	NOUN
ijtc-39	67	8	of	of	ADP
ijtc-39	67	9	taxation	taxation	NOUN
ijtc-39	67	10	must	must	AUX
ijtc-39	67	11	be	be	AUX
ijtc-39	67	12	followed	follow	VERB
ijtc-39	67	13	by	by	ADP
ijtc-39	67	14	principles	principle	NOUN
ijtc-39	67	15	of	of	ADP
ijtc-39	67	16	paying	pay	VERB
ijtc-39	67	17	ability	ability	NOUN
ijtc-39	67	18	.	.	PUNCT
ijtc-39	68	1	although	although	SCONJ
ijtc-39	68	2	there	there	PRON
ijtc-39	68	3	are	be	VERB
ijtc-39	68	4	things	thing	NOUN
ijtc-39	68	5	about	about	ADP
ijtc-39	68	6	tax	tax	NOUN
ijtc-39	68	7	collection	collection	NOUN
ijtc-39	68	8	is	be	AUX
ijtc-39	68	9	arranged	arrange	VERB
ijtc-39	68	10	by	by	ADP
ijtc-39	68	11	law	law	NOUN
ijtc-39	68	12	or	or	CCONJ
ijtc-39	68	13	have	have	VERB
ijtc-39	68	14	a	a	DET
ijtc-39	68	15	legal	legal	ADJ
ijtc-39	68	16	foundation	foundation	NOUN
ijtc-39	68	17	.	.	PUNCT
ijtc-39	69	1	this	this	PRON
ijtc-39	69	2	has	have	AUX
ijtc-39	69	3	been	be	AUX
ijtc-39	69	4	reflected	reflect	VERB
ijtc-39	69	5	from	from	ADP
ijtc-39	69	6	the	the	DET
ijtc-39	69	7	french	french	ADJ
ijtc-39	69	8	revolution	revolution	NOUN
ijtc-39	69	9	when	when	SCONJ
ijtc-39	69	10	one	one	NUM
ijtc-39	69	11	of	of	ADP
ijtc-39	69	12	the	the	DET
ijtc-39	69	13	causes	cause	NOUN
ijtc-39	69	14	of	of	ADP
ijtc-39	69	15	the	the	DET
ijtc-39	69	16	french	french	ADJ
ijtc-39	69	17	revolution	revolution	NOUN
ijtc-39	69	18	is	be	AUX
ijtc-39	69	19	discrimination	discrimination	NOUN
ijtc-39	69	20	on	on	ADP
ijtc-39	69	21	tax	tax	NOUN
ijtc-39	69	22	collection	collection	NOUN
ijtc-39	69	23	.	.	PUNCT
ijtc-39	70	1	the	the	DET
ijtc-39	70	2	principle	principle	NOUN
ijtc-39	70	3	on	on	ADP
ijtc-39	70	4	the	the	DET
ijtc-39	70	5	ability	ability	NOUN
ijtc-39	70	6	to	to	PART
ijtc-39	70	7	pay	pay	VERB
ijtc-39	70	8	tax	tax	NOUN
ijtc-39	70	9	is	be	AUX
ijtc-39	70	10	one	one	NUM
ijtc-39	70	11	of	of	ADP
ijtc-39	70	12	a	a	DET
ijtc-39	70	13	sensible	sensible	ADJ
ijtc-39	70	14	way	way	NOUN
ijtc-39	70	15	to	to	PART
ijtc-39	70	16	pay	pay	VERB
ijtc-39	70	17	public	public	ADJ
ijtc-39	70	18	good	good	ADJ
ijtc-39	70	19	and	and	CCONJ
ijtc-39	70	20	service	service	NOUN
ijtc-39	70	21	supply	supply	NOUN
ijtc-39	70	22	such	such	ADJ
ijtc-39	70	23	as	as	ADP
ijtc-39	70	24	national	national	ADJ
ijtc-39	70	25	defence	defence	NOUN
ijtc-39	70	26	,	,	PUNCT
ijtc-39	70	27	health	health	NOUN
ijtc-39	70	28	,	,	PUNCT
ijtc-39	70	29	people	people	NOUN
ijtc-39	70	30	’s	’s	PART
ijtc-39	70	31	education	education	NOUN
ijtc-39	70	32	,	,	PUNCT
ijtc-39	70	33	and	and	CCONJ
ijtc-39	70	34	quality	quality	NOUN
ijtc-39	70	35	of	of	ADP
ijtc-39	70	36	the	the	DET
ijtc-39	70	37	environment	environment	NOUN
ijtc-39	70	38	.	.	PUNCT
ijtc-39	71	1	in	in	ADP
ijtc-39	71	2	the	the	DET
ijtc-39	71	3	implementation	implementation	NOUN
ijtc-39	71	4	of	of	ADP
ijtc-39	71	5	the	the	DET
ijtc-39	71	6	taxation	taxation	NOUN
ijtc-39	71	7	system	system	NOUN
ijtc-39	71	8	,	,	PUNCT
ijtc-39	71	9	indonesia	indonesia	PROPN
ijtc-39	71	10	uses	use	VERB
ijtc-39	71	11	simplicity	simplicity	NOUN
ijtc-39	71	12	principle	principle	NOUN
ijtc-39	71	13	or	or	CCONJ
ijtc-39	71	14	easy	easy	ADJ
ijtc-39	71	15	of	of	ADP
ijtc-39	71	16	tax	tax	NOUN
ijtc-39	71	17	administration	administration	NOUN
ijtc-39	71	18	,	,	PUNCT
ijtc-39	71	19	where	where	SCONJ
ijtc-39	71	20	in	in	ADP
ijtc-39	71	21	implementation	implementation	NOUN
ijtc-39	71	22	of	of	ADP
ijtc-39	71	23	these	these	DET
ijtc-39	71	24	principles	principle	NOUN
ijtc-39	71	25	,	,	PUNCT
ijtc-39	71	26	taxation	taxation	NOUN
ijtc-39	71	27	regulation	regulation	NOUN
ijtc-39	71	28	tends	tend	VERB
ijtc-39	71	29	to	to	PART
ijtc-39	71	30	be	be	AUX
ijtc-39	71	31	15	15	NUM
ijtc-39	71	32	|	|	ADV
ijtc-39	71	33	ilomata	ilomata	NOUN
ijtc-39	71	34	international	international	ADJ
ijtc-39	71	35	journal	journal	NOUN
ijtc-39	71	36	of	of	ADP
ijtc-39	71	37	tax	tax	PROPN
ijtc-39	71	38	&	&	CCONJ
ijtc-39	71	39	accounting	accounting	PROPN
ijtc-39	71	40	vol	vol	NOUN
ijtc-39	71	41	.	.	PROPN
ijtc-39	72	1	1	1	NUM
ijtc-39	73	1	no	no	NOUN
ijtc-39	73	2	.	.	NOUN
ijtc-39	73	3	1	1	NUM
ijtc-39	73	4	oct	oct	PROPN
ijtc-39	73	5	2019	2019	NUM
ijtc-39	73	6	analysis	analysis	NOUN
ijtc-39	73	7	of	of	ADP
ijtc-39	73	8	increase	increase	NOUN
ijtc-39	73	9	in	in	ADP
ijtc-39	73	10	non	non	ADJ
ijtc-39	73	11	-	-	ADJ
ijtc-39	73	12	taxable	taxable	ADJ
ijtc-39	73	13	income	income	NOUN
ijtc-39	73	14	(	(	PUNCT
ijtc-39	73	15	nti	nti	NOUN
ijtc-39	73	16	)	)	PUNCT
ijtc-39	73	17	in	in	ADP
ijtc-39	73	18	relation	relation	NOUN
ijtc-39	73	19	with	with	ADP
ijtc-39	73	20	implementation	implementation	NOUN
ijtc-39	73	21	of	of	ADP
ijtc-39	73	22	equality	equality	NOUN
ijtc-39	73	23	principles	principle	NOUN
ijtc-39	73	24	and	and	CCONJ
ijtc-39	73	25	taxation	taxation	NOUN
ijtc-39	73	26	base	base	NOUN
ijtc-39	73	27	principles	principle	NOUN
ijtc-39	73	28	sinaga	sinaga	NOUN
ijtc-39	73	29	,	,	PUNCT
ijtc-39	73	30	sidik	sidik	ADJ
ijtc-39	73	31	discriminative	discriminative	NOUN
ijtc-39	73	32	.	.	PUNCT
ijtc-39	74	1	the	the	DET
ijtc-39	74	2	government	government	NOUN
ijtc-39	74	3	made	make	VERB
ijtc-39	74	4	all	all	PRON
ijtc-39	74	5	of	of	ADP
ijtc-39	74	6	the	the	DET
ijtc-39	74	7	tax	tax	NOUN
ijtc-39	74	8	regulations	regulation	NOUN
ijtc-39	74	9	easy	easy	ADJ
ijtc-39	74	10	to	to	PART
ijtc-39	74	11	implement	implement	VERB
ijtc-39	74	12	although	although	SCONJ
ijtc-39	74	13	it	it	PRON
ijtc-39	74	14	becomes	become	VERB
ijtc-39	74	15	unequal	unequal	ADJ
ijtc-39	74	16	.	.	PUNCT
ijtc-39	75	1	increase	increase	VERB
ijtc-39	75	2	in	in	ADP
ijtc-39	75	3	non	non	ADJ
ijtc-39	75	4	-	-	ADJ
ijtc-39	75	5	taxable	taxable	ADJ
ijtc-39	75	6	income	income	NOUN
ijtc-39	75	7	by	by	ADP
ijtc-39	75	8	numbers	number	NOUN
ijtc-39	75	9	or	or	CCONJ
ijtc-39	75	10	non	non	ADJ
ijtc-39	75	11	-	-	ADJ
ijtc-39	75	12	taxable	taxable	ADJ
ijtc-39	75	13	income	income	NOUN
ijtc-39	75	14	by	by	ADP
ijtc-39	75	15	regulations	regulation	NOUN
ijtc-39	75	16	or	or	CCONJ
ijtc-39	75	17	policy	policy	NOUN
ijtc-39	75	18	has	have	AUX
ijtc-39	75	19	not	not	PART
ijtc-39	75	20	reflected	reflect	VERB
ijtc-39	75	21	equality	equality	NOUN
ijtc-39	75	22	principles	principle	NOUN
ijtc-39	75	23	.	.	PUNCT
ijtc-39	76	1	this	this	PRON
ijtc-39	76	2	can	can	AUX
ijtc-39	76	3	be	be	AUX
ijtc-39	76	4	seen	see	VERB
ijtc-39	76	5	by	by	ADP
ijtc-39	76	6	non	non	ADJ
ijtc-39	76	7	-	-	ADJ
ijtc-39	76	8	taxable	taxable	ADJ
ijtc-39	76	9	income	income	NOUN
ijtc-39	76	10	is	be	AUX
ijtc-39	76	11	one	one	NUM
ijtc-39	76	12	for	for	ADP
ijtc-39	76	13	all	all	PRON
ijtc-39	76	14	,	,	PUNCT
ijtc-39	76	15	meaning	mean	VERB
ijtc-39	76	16	that	that	SCONJ
ijtc-39	76	17	nontaxable	nontaxable	ADJ
ijtc-39	76	18	income	income	NOUN
ijtc-39	76	19	for	for	ADP
ijtc-39	76	20	a	a	DET
ijtc-39	76	21	healthy	healthy	ADJ
ijtc-39	76	22	or	or	CCONJ
ijtc-39	76	23	sick	sick	ADJ
ijtc-39	76	24	person	person	NOUN
ijtc-39	76	25	is	be	AUX
ijtc-39	76	26	the	the	DET
ijtc-39	76	27	same	same	ADJ
ijtc-39	76	28	.	.	PUNCT
ijtc-39	77	1	people	people	NOUN
ijtc-39	77	2	who	who	PRON
ijtc-39	77	3	undergo	undergo	VERB
ijtc-39	77	4	education	education	NOUN
ijtc-39	77	5	or	or	CCONJ
ijtc-39	77	6	self	self	NOUN
ijtc-39	77	7	-	-	PUNCT
ijtc-39	77	8	development	development	NOUN
ijtc-39	77	9	education	education	NOUN
ijtc-39	77	10	has	have	AUX
ijtc-39	77	11	not	not	PART
ijtc-39	77	12	given	give	VERB
ijtc-39	77	13	an	an	DET
ijtc-39	77	14	extra	extra	ADJ
ijtc-39	77	15	allowance	allowance	NOUN
ijtc-39	77	16	,	,	PUNCT
ijtc-39	77	17	meanwhile	meanwhile	ADV
ijtc-39	77	18	,	,	PUNCT
ijtc-39	77	19	rich	rich	ADJ
ijtc-39	77	20	people	people	NOUN
ijtc-39	77	21	who	who	PRON
ijtc-39	77	22	do	do	AUX
ijtc-39	77	23	not	not	PART
ijtc-39	77	24	need	need	VERB
ijtc-39	77	25	non	non	ADJ
ijtc-39	77	26	-	-	ADJ
ijtc-39	77	27	income	income	ADJ
ijtc-39	77	28	taxation	taxation	NOUN
ijtc-39	77	29	are	be	AUX
ijtc-39	77	30	given	give	VERB
ijtc-39	77	31	the	the	DET
ijtc-39	77	32	non	non	ADJ
ijtc-39	77	33	-	-	ADJ
ijtc-39	77	34	taxation	taxation	ADJ
ijtc-39	77	35	income	income	NOUN
ijtc-39	77	36	.	.	PUNCT
ijtc-39	78	1	simplicity	simplicity	NOUN
ijtc-39	78	2	concept	concept	NOUN
ijtc-39	78	3	in	in	ADP
ijtc-39	78	4	implementation	implementation	NOUN
ijtc-39	78	5	of	of	ADP
ijtc-39	78	6	non	non	ADJ
ijtc-39	78	7	-	-	ADJ
ijtc-39	78	8	taxable	taxable	ADJ
ijtc-39	78	9	income	income	NOUN
ijtc-39	78	10	has	have	AUX
ijtc-39	78	11	made	make	VERB
ijtc-39	78	12	the	the	DET
ijtc-39	78	13	equality	equality	NOUN
ijtc-39	78	14	principle	principle	NOUN
ijtc-39	78	15	become	become	VERB
ijtc-39	78	16	not	not	PART
ijtc-39	78	17	maximal	maximal	ADJ
ijtc-39	78	18	in	in	ADP
ijtc-39	78	19	indonesian	indonesian	ADJ
ijtc-39	78	20	taxation	taxation	NOUN
ijtc-39	78	21	.	.	PUNCT
ijtc-39	79	1	non	non	ADJ
ijtc-39	79	2	-	-	ADJ
ijtc-39	79	3	taxation	taxation	ADJ
ijtc-39	79	4	income	income	NOUN
ijtc-39	79	5	(	(	PUNCT
ijtc-39	79	6	nti	nti	NOUN
ijtc-39	79	7	)	)	PUNCT
ijtc-39	79	8	in	in	ADP
ijtc-39	79	9	relation	relation	NOUN
ijtc-39	79	10	with	with	ADP
ijtc-39	79	11	principles	principle	NOUN
ijtc-39	79	12	of	of	ADP
ijtc-39	79	13	taxation	taxation	NOUN
ijtc-39	79	14	base	base	NOUN
ijtc-39	79	15	expanding	expand	VERB
ijtc-39	79	16	increase	increase	NOUN
ijtc-39	79	17	of	of	ADP
ijtc-39	79	18	non	non	ADJ
ijtc-39	79	19	-	-	ADJ
ijtc-39	79	20	taxation	taxation	ADJ
ijtc-39	79	21	income	income	NOUN
ijtc-39	79	22	certainly	certainly	ADV
ijtc-39	79	23	decreases	decrease	VERB
ijtc-39	79	24	tax	tax	NOUN
ijtc-39	79	25	revenue	revenue	NOUN
ijtc-39	79	26	article	article	NOUN
ijtc-39	79	27	21	21	NUM
ijtc-39	79	28	.	.	PUNCT
ijtc-39	80	1	like	like	INTJ
ijtc-39	80	2	in	in	ADP
ijtc-39	80	3	table	table	NOUN
ijtc-39	80	4	2	2	NUM
ijtc-39	80	5	which	which	PRON
ijtc-39	80	6	shows	show	VERB
ijtc-39	80	7	that	that	SCONJ
ijtc-39	80	8	income	income	NOUN
ijtc-39	80	9	tax	tax	NOUN
ijtc-39	80	10	revenue	revenue	NOUN
ijtc-39	80	11	from	from	ADP
ijtc-39	80	12	2013	2013	NUM
ijtc-39	80	13	to	to	ADP
ijtc-39	80	14	2015	2015	NUM
ijtc-39	80	15	had	have	AUX
ijtc-39	80	16	increased	increase	VERB
ijtc-39	80	17	,	,	PUNCT
ijtc-39	80	18	and	and	CCONJ
ijtc-39	80	19	in	in	ADP
ijtc-39	80	20	2015	2015	NUM
ijtc-39	80	21	had	have	AUX
ijtc-39	80	22	decreased	decrease	VERB
ijtc-39	80	23	.	.	PUNCT
ijtc-39	81	1	on	on	ADP
ijtc-39	81	2	2014	2014	NUM
ijtc-39	81	3	increased	increase	VERB
ijtc-39	81	4	by	by	ADP
ijtc-39	81	5	17.15	17.15	NUM
ijtc-39	81	6	%	%	NOUN
ijtc-39	81	7	,	,	PUNCT
ijtc-39	81	8	in	in	ADP
ijtc-39	81	9	2015	2015	NUM
ijtc-39	81	10	increased	increase	VERB
ijtc-39	81	11	by	by	ADP
ijtc-39	81	12	8.52	8.52	NUM
ijtc-39	81	13	%	%	NOUN
ijtc-39	81	14	,	,	PUNCT
ijtc-39	81	15	and	and	CCONJ
ijtc-39	81	16	in	in	ADP
ijtc-39	81	17	2016	2016	NUM
ijtc-39	81	18	decreased	decrease	VERB
ijtc-39	81	19	by	by	ADP
ijtc-39	81	20	4.78	4.78	NUM
ijtc-39	81	21	%	%	NOUN
ijtc-39	81	22	.	.	PUNCT
ijtc-39	82	1	this	this	DET
ijtc-39	82	2	decrease	decrease	NOUN
ijtc-39	82	3	caused	cause	VERB
ijtc-39	82	4	by	by	ADP
ijtc-39	82	5	increase	increase	NOUN
ijtc-39	82	6	on	on	ADP
ijtc-39	82	7	non	non	ADJ
ijtc-39	82	8	-	-	ADJ
ijtc-39	82	9	taxable	taxable	ADJ
ijtc-39	82	10	income	income	NOUN
ijtc-39	82	11	from	from	ADP
ijtc-39	82	12	rp36,000,000	rp36,000,000	NOUN
ijtc-39	82	13	to	to	ADP
ijtc-39	82	14	rp54,000,000	rp54,000,000	PROPN
ijtc-39	82	15	.	.	PUNCT
ijtc-39	83	1	so	so	ADV
ijtc-39	83	2	does	do	AUX
ijtc-39	83	3	in	in	ADP
ijtc-39	83	4	it	it	PRON
ijtc-39	83	5	article	article	NOUN
ijtc-39	83	6	25/29	25/29	NUM
ijtc-39	83	7	undergo	undergo	VERB
ijtc-39	83	8	the	the	DET
ijtc-39	83	9	same	same	ADJ
ijtc-39	83	10	thing	thing	NOUN
ijtc-39	83	11	,	,	PUNCT
ijtc-39	83	12	in	in	ADP
ijtc-39	83	13	2016	2016	NUM
ijtc-39	83	14	decreased	decrease	VERB
ijtc-39	83	15	by	by	ADP
ijtc-39	83	16	36.12	36.12	NUM
ijtc-39	83	17	%	%	NOUN
ijtc-39	83	18	.	.	PUNCT
ijtc-39	84	1	table	table	NOUN
ijtc-39	84	2	2	2	NUM
ijtc-39	84	3	.	.	X
ijtc-39	85	1	ratio	ratio	NOUN
ijtc-39	85	2	of	of	ADP
ijtc-39	85	3	realization	realization	NOUN
ijtc-39	85	4	in	in	ADP
ijtc-39	85	5	domestic	domestic	ADJ
ijtc-39	85	6	tax	tax	NOUN
ijtc-39	85	7	revenue	revenue	NOUN
ijtc-39	85	8	non	non	ADJ
ijtc-39	85	9	-	-	ADJ
ijtc-39	85	10	oil	oil	NOUN
ijtc-39	85	11	and	and	CCONJ
ijtc-39	85	12	gas	gas	NOUN
ijtc-39	85	13	and	and	CCONJ
ijtc-39	85	14	vat	vat	NOUN
ijtc-39	85	15	2013	2013	NUM
ijtc-39	85	16	-	-	SYM
ijtc-39	85	17	2016	2016	NUM
ijtc-39	85	18	(	(	PUNCT
ijtc-39	85	19	in	in	ADP
ijtc-39	85	20	billion	billion	NUM
ijtc-39	85	21	rupiah	rupiah	NOUN
ijtc-39	85	22	)	)	PUNCT
ijtc-39	85	23	n	n	CCONJ
ijtc-39	85	24	o	o	NOUN
ijtc-39	85	25	tax	tax	NOUN
ijtc-39	85	26	revenue	revenue	NOUN
ijtc-39	85	27	2016	2016	NUM
ijtc-39	85	28	(	(	PUNCT
ijtc-39	85	29	+	+	ADJ
ijtc-39	85	30	/-	/-	NOUN
ijtc-39	85	31	)	)	PUNCT
ijtc-39	85	32	2015	2015	NUM
ijtc-39	85	33	(	(	PUNCT
ijtc-39	85	34	+	+	NOUN
ijtc-39	85	35	/-	/-	X
ijtc-39	85	36	)	)	PUNCT
ijtc-39	85	37	2014	2014	NUM
ijtc-39	85	38	(	(	PUNCT
ijtc-39	85	39	+	+	NOUN
ijtc-39	85	40	/-	/-	X
ijtc-39	85	41	)	)	PUNCT
ijtc-39	85	42	2013	2013	NUM
ijtc-39	85	43	1	1	NUM
ijtc-39	85	44	it	it	PRON
ijtc-39	85	45	article	article	NOUN
ijtc-39	85	46	21	21	NUM
ijtc-39	85	47	109.1	109.1	NUM
ijtc-39	85	48	53	53	NUM
ijtc-39	85	49	4,77	4,77	NUM
ijtc-39	85	50	%	%	NOUN
ijtc-39	85	51	114.6	114.6	NUM
ijtc-39	85	52	25	25	NUM
ijtc-39	85	53	8,52	8,52	NUM
ijtc-39	85	54	%	%	NOUN
ijtc-39	85	55	105.6	105.6	NUM
ijtc-39	85	56	25	25	NUM
ijtc-39	85	57	17,15	17,15	NUM
ijtc-39	85	58	%	%	NOUN
ijtc-39	85	59	90.16	90.16	NUM
ijtc-39	85	60	3	3	NUM
ijtc-39	85	61	2	2	NUM
ijtc-39	85	62	it	it	PRON
ijtc-39	85	63	article	article	NOUN
ijtc-39	85	64	25/29	25/29	NUM
ijtc-39	85	65	op	op	NOUN
ijtc-39	85	66	5.275	5.275	NUM
ijtc-39	85	67	36,12	36,12	NUM
ijtc-39	85	68	%	%	NOUN
ijtc-39	85	69	8.258	8.258	NUM
ijtc-39	85	70	75,55	75,55	NUM
ijtc-39	85	71	%	%	NOUN
ijtc-39	85	72	4.704	4.704	NUM
ijtc-39	85	73	7,32	7,32	NUM
ijtc-39	85	74	%	%	NOUN
ijtc-39	85	75	4.383	4.383	NUM
ijtc-39	85	76	3	3	NUM
ijtc-39	85	77	domestic	domestic	ADJ
ijtc-39	85	78	it	it	PRON
ijtc-39	85	79	273.4	273.4	NUM
ijtc-39	85	80	67	67	NUM
ijtc-39	85	81	2,34	2,34	NUM
ijtc-39	85	82	%	%	NOUN
ijtc-39	85	83	280.0	280.0	NUM
ijtc-39	85	84	09	09	NUM
ijtc-39	85	85	16,29	16,29	NUM
ijtc-39	85	86	%	%	NOUN
ijtc-39	85	87	240.7	240.7	NUM
ijtc-39	85	88	86	86	NUM
ijtc-39	85	89	6,18	6,18	NUM
ijtc-39	85	90	%	%	NOUN
ijtc-39	85	91	226.7	226.7	NUM
ijtc-39	85	92	64	64	NUM
ijtc-39	85	93	source	source	NOUN
ijtc-39	85	94	:	:	PUNCT
ijtc-39	85	95	researcher	researcher	NOUN
ijtc-39	85	96	’s	’s	PART
ijtc-39	85	97	result	result	NOUN
ijtc-39	85	98	,	,	PUNCT
ijtc-39	85	99	2018	2018	NUM
ijtc-39	85	100	from	from	ADP
ijtc-39	85	101	descriptions	description	NOUN
ijtc-39	85	102	in	in	ADP
ijtc-39	85	103	this	this	DET
ijtc-39	85	104	discussion	discussion	NOUN
ijtc-39	85	105	,	,	PUNCT
ijtc-39	85	106	thus	thus	ADV
ijtc-39	85	107	this	this	DET
ijtc-39	85	108	result	result	NOUN
ijtc-39	85	109	can	can	AUX
ijtc-39	85	110	be	be	AUX
ijtc-39	85	111	pictured	picture	VERB
ijtc-39	85	112	like	like	ADP
ijtc-39	85	113	this	this	PRON
ijtc-39	85	114	:	:	PUNCT
ijtc-39	85	115	16	16	NUM
ijtc-39	85	116	|	|	ADV
ijtc-39	85	117	ilomata	ilomata	PROPN
ijtc-39	85	118	international	international	ADJ
ijtc-39	85	119	journal	journal	NOUN
ijtc-39	85	120	of	of	ADP
ijtc-39	85	121	tax	tax	PROPN
ijtc-39	85	122	&	&	CCONJ
ijtc-39	85	123	accounting	accounting	PROPN
ijtc-39	85	124	vol	vol	NOUN
ijtc-39	85	125	.	.	PROPN
ijtc-39	86	1	1	1	NUM
ijtc-39	87	1	no	no	NOUN
ijtc-39	87	2	.	.	NOUN
ijtc-39	87	3	1	1	NUM
ijtc-39	87	4	oct	oct	NOUN
ijtc-39	87	5	2019	2019	NUM
ijtc-39	87	6	nontaxable	nontaxable	ADJ
ijtc-39	87	7	income	income	NOUN
ijtc-39	87	8	(	(	PUNCT
ijtc-39	87	9	ptkp	ptkp	PROPN
ijtc-39	87	10	)	)	PUNCT
ijtc-39	87	11	inflationtax	inflationtax	NOUN
ijtc-39	88	1	developme	developme	NOUN
ijtc-39	88	2	nt	nt	ADP
ijtc-39	88	3	simplicity	simplicity	NOUN
ijtc-39	88	4	concept	concept	NOUN
ijtc-39	88	5	taxation	taxation	NOUN
ijtc-39	88	6	base	base	NOUN
ijtc-39	88	7	tax	tax	NOUN
ijtc-39	88	8	revenue	revenue	NOUN
ijtc-39	88	9	tax	tax	NOUN
ijtc-39	88	10	equality	equality	NOUN
ijtc-39	88	11	purchasin	purchasin	NOUN
ijtc-39	88	12	g	g	NOUN
ijtc-39	88	13	power	power	NOUN
ijtc-39	88	14	analysis	analysis	NOUN
ijtc-39	88	15	of	of	ADP
ijtc-39	88	16	increase	increase	NOUN
ijtc-39	88	17	in	in	ADP
ijtc-39	88	18	non	non	ADJ
ijtc-39	88	19	-	-	ADJ
ijtc-39	88	20	taxable	taxable	ADJ
ijtc-39	88	21	income	income	NOUN
ijtc-39	88	22	(	(	PUNCT
ijtc-39	88	23	nti	nti	NOUN
ijtc-39	88	24	)	)	PUNCT
ijtc-39	88	25	in	in	ADP
ijtc-39	88	26	relation	relation	NOUN
ijtc-39	88	27	with	with	ADP
ijtc-39	88	28	implementation	implementation	NOUN
ijtc-39	88	29	of	of	ADP
ijtc-39	88	30	equality	equality	NOUN
ijtc-39	88	31	principles	principle	NOUN
ijtc-39	88	32	and	and	CCONJ
ijtc-39	88	33	taxation	taxation	NOUN
ijtc-39	88	34	base	base	NOUN
ijtc-39	88	35	principles	principle	NOUN
ijtc-39	88	36	sinaga	sinaga	NOUN
ijtc-39	88	37	,	,	PUNCT
ijtc-39	88	38	sidik	sidik	ADJ
ijtc-39	88	39	picture	picture	NOUN
ijtc-39	88	40	1	1	NUM
ijtc-39	88	41	.	.	PUNCT
ijtc-39	89	1	result	result	NOUN
ijtc-39	89	2	model	model	NOUN
ijtc-39	89	3	from	from	ADP
ijtc-39	89	4	the	the	DET
ijtc-39	89	5	result	result	NOUN
ijtc-39	89	6	of	of	ADP
ijtc-39	89	7	the	the	DET
ijtc-39	89	8	model	model	NOUN
ijtc-39	89	9	picture	picture	NOUN
ijtc-39	89	10	,	,	PUNCT
ijtc-39	89	11	described	describe	VERB
ijtc-39	89	12	that	that	SCONJ
ijtc-39	89	13	there	there	PRON
ijtc-39	89	14	is	be	VERB
ijtc-39	89	15	a	a	DET
ijtc-39	89	16	new	new	ADJ
ijtc-39	89	17	entity	entity	NOUN
ijtc-39	89	18	that	that	PRON
ijtc-39	89	19	researchers	researcher	NOUN
ijtc-39	89	20	have	have	VERB
ijtc-39	89	21	to	to	PART
ijtc-39	89	22	put	put	VERB
ijtc-39	89	23	inside	inside	ADV
ijtc-39	89	24	because	because	SCONJ
ijtc-39	89	25	this	this	DET
ijtc-39	89	26	new	new	ADJ
ijtc-39	89	27	entity	entity	NOUN
ijtc-39	89	28	strongly	strongly	ADV
ijtc-39	89	29	influenced	influence	VERB
ijtc-39	89	30	the	the	DET
ijtc-39	89	31	final	final	ADJ
ijtc-39	89	32	result	result	NOUN
ijtc-39	89	33	from	from	ADP
ijtc-39	89	34	answering	answer	VERB
ijtc-39	89	35	these	these	DET
ijtc-39	89	36	research	research	NOUN
ijtc-39	89	37	question	question	NOUN
ijtc-39	89	38	.	.	PUNCT
ijtc-39	90	1	this	this	DET
ijtc-39	90	2	new	new	ADJ
ijtc-39	90	3	entity	entity	NOUN
ijtc-39	90	4	is	be	AUX
ijtc-39	90	5	implementation	implementation	NOUN
ijtc-39	90	6	on	on	ADP
ijtc-39	90	7	simplicity	simplicity	NOUN
ijtc-39	90	8	concept	concept	NOUN
ijtc-39	90	9	in	in	ADP
ijtc-39	90	10	indonesia	indonesia	PROPN
ijtc-39	90	11	taxation	taxation	NOUN
ijtc-39	90	12	practice	practice	NOUN
ijtc-39	90	13	.	.	PUNCT
ijtc-39	91	1	this	this	DET
ijtc-39	91	2	concept	concept	NOUN
ijtc-39	91	3	becomes	become	VERB
ijtc-39	91	4	a	a	DET
ijtc-39	91	5	little	little	ADJ
ijtc-39	91	6	contradictory	contradictory	ADJ
ijtc-39	91	7	with	with	ADP
ijtc-39	91	8	tax	tax	NOUN
ijtc-39	91	9	equality	equality	NOUN
ijtc-39	91	10	concept	concept	NOUN
ijtc-39	91	11	,	,	PUNCT
ijtc-39	91	12	where	where	SCONJ
ijtc-39	91	13	simplicity	simplicity	NOUN
ijtc-39	91	14	concept	concept	NOUN
ijtc-39	91	15	emphasized	emphasize	VERB
ijtc-39	91	16	on	on	ADP
ijtc-39	91	17	giving	give	VERB
ijtc-39	91	18	the	the	DET
ijtc-39	91	19	same	same	ADJ
ijtc-39	91	20	non	non	ADJ
ijtc-39	91	21	-	-	ADJ
ijtc-39	91	22	taxable	taxable	ADJ
ijtc-39	91	23	income	income	NOUN
ijtc-39	91	24	facility	facility	NOUN
ijtc-39	91	25	to	to	ADP
ijtc-39	91	26	all	all	DET
ijtc-39	91	27	taxpayers	taxpayer	NOUN
ijtc-39	91	28	,	,	PUNCT
ijtc-39	91	29	besides	besides	SCONJ
ijtc-39	91	30	status	status	NOUN
ijtc-39	91	31	and	and	CCONJ
ijtc-39	91	32	dependents	dependent	NOUN
ijtc-39	91	33	.	.	PUNCT
ijtc-39	92	1	meanwhile	meanwhile	ADV
ijtc-39	92	2	,	,	PUNCT
ijtc-39	92	3	according	accord	VERB
ijtc-39	92	4	to	to	ADP
ijtc-39	92	5	tjahjono	tjahjono	PROPN
ijtc-39	92	6	hussen	hussen	PROPN
ijtc-39	92	7	,	,	PUNCT
ijtc-39	92	8	the	the	DET
ijtc-39	92	9	same	same	ADJ
ijtc-39	92	10	tax	tax	NOUN
ijtc-39	92	11	collection	collection	NOUN
ijtc-39	92	12	is	be	AUX
ijtc-39	92	13	a	a	DET
ijtc-39	92	14	discriminative	discriminative	NOUN
ijtc-39	92	15	action	action	NOUN
ijtc-39	92	16	towards	towards	ADP
ijtc-39	92	17	taxpayers	taxpayer	NOUN
ijtc-39	92	18	.	.	PUNCT
ijtc-39	93	1	conclusion	conclusion	NOUN
ijtc-39	93	2	increase	increase	NOUN
ijtc-39	93	3	on	on	ADP
ijtc-39	93	4	non	non	ADJ
ijtc-39	93	5	-	-	ADJ
ijtc-39	93	6	taxable	taxable	ADJ
ijtc-39	93	7	income	income	NOUN
ijtc-39	93	8	has	have	AUX
ijtc-39	93	9	not	not	PART
ijtc-39	93	10	reflected	reflect	VERB
ijtc-39	93	11	the	the	DET
ijtc-39	93	12	implementation	implementation	NOUN
ijtc-39	93	13	of	of	ADP
ijtc-39	93	14	tax	tax	NOUN
ijtc-39	93	15	equality	equality	NOUN
ijtc-39	93	16	.	.	PUNCT
ijtc-39	94	1	indonesia	indonesia	PROPN
ijtc-39	94	2	uses	use	VERB
ijtc-39	94	3	simplicity	simplicity	NOUN
ijtc-39	94	4	concept	concept	NOUN
ijtc-39	94	5	of	of	ADP
ijtc-39	94	6	ease	ease	NOUN
ijtc-39	94	7	of	of	ADP
ijtc-39	94	8	tax	tax	NOUN
ijtc-39	94	9	administration	administration	NOUN
ijtc-39	94	10	.	.	PUNCT
ijtc-39	95	1	the	the	DET
ijtc-39	95	2	simplicity	simplicity	NOUN
ijtc-39	95	3	concept	concept	NOUN
ijtc-39	95	4	,	,	PUNCT
ijtc-39	95	5	based	base	VERB
ijtc-39	95	6	on	on	ADP
ijtc-39	95	7	the	the	DET
ijtc-39	95	8	first	first	ADJ
ijtc-39	95	9	and	and	CCONJ
ijtc-39	95	10	sixth	sixth	ADJ
ijtc-39	95	11	informant	informant	NOUN
ijtc-39	95	12	,	,	PUNCT
ijtc-39	95	13	is	be	AUX
ijtc-39	95	14	not	not	PART
ijtc-39	95	15	fair	fair	ADJ
ijtc-39	95	16	.	.	PUNCT
ijtc-39	96	1	equality	equality	NOUN
ijtc-39	96	2	and	and	CCONJ
ijtc-39	96	3	simplicity	simplicity	NOUN
ijtc-39	96	4	concept	concept	NOUN
ijtc-39	96	5	is	be	AUX
ijtc-39	96	6	toilsome	toilsome	ADJ
ijtc-39	96	7	to	to	PART
ijtc-39	96	8	do	do	VERB
ijtc-39	96	9	simultaneously	simultaneously	ADV
ijtc-39	96	10	,	,	PUNCT
ijtc-39	96	11	because	because	SCONJ
ijtc-39	96	12	,	,	PUNCT
ijtc-39	96	13	in	in	ADP
ijtc-39	96	14	this	this	DET
ijtc-39	96	15	case	case	NOUN
ijtc-39	96	16	,	,	PUNCT
ijtc-39	96	17	dgt	dgt	PROPN
ijtc-39	96	18	has	have	AUX
ijtc-39	96	19	not	not	PART
ijtc-39	96	20	had	have	VERB
ijtc-39	96	21	a	a	DET
ijtc-39	96	22	good	good	ADJ
ijtc-39	96	23	and	and	CCONJ
ijtc-39	96	24	competent	competent	ADJ
ijtc-39	96	25	taxpayer	taxpayer	NOUN
ijtc-39	96	26	database	database	NOUN
ijtc-39	96	27	to	to	PART
ijtc-39	96	28	back	back	VERB
ijtc-39	96	29	up	up	ADP
ijtc-39	96	30	the	the	DET
ijtc-39	96	31	implementation	implementation	NOUN
ijtc-39	96	32	of	of	ADP
ijtc-39	96	33	equality	equality	NOUN
ijtc-39	96	34	principle	principle	NOUN
ijtc-39	96	35	in	in	ADP
ijtc-39	96	36	increasing	increase	VERB
ijtc-39	96	37	the	the	DET
ijtc-39	96	38	non	non	ADJ
ijtc-39	96	39	-	-	ADJ
ijtc-39	96	40	taxation	taxation	ADJ
ijtc-39	96	41	income	income	NOUN
ijtc-39	96	42	.	.	PUNCT
ijtc-39	97	1	considering	consider	VERB
ijtc-39	97	2	the	the	DET
ijtc-39	97	3	awful	awful	ADJ
ijtc-39	97	4	taxpayer	taxpayer	NOUN
ijtc-39	97	5	’s	’s	PART
ijtc-39	97	6	database	database	NOUN
ijtc-39	97	7	comes	come	VERB
ijtc-39	97	8	from	from	ADP
ijtc-39	97	9	dgt	dgt	PROPN
ijtc-39	97	10	side	side	NOUN
ijtc-39	97	11	,	,	PUNCT
ijtc-39	97	12	then	then	ADV
ijtc-39	97	13	ease	ease	NOUN
ijtc-39	97	14	of	of	ADP
ijtc-39	97	15	tax	tax	NOUN
ijtc-39	97	16	administration	administration	NOUN
ijtc-39	97	17	concept	concept	NOUN
ijtc-39	97	18	or	or	CCONJ
ijtc-39	97	19	simplicity	simplicity	NOUN
ijtc-39	97	20	concept	concept	NOUN
ijtc-39	97	21	is	be	AUX
ijtc-39	97	22	the	the	DET
ijtc-39	97	23	most	most	ADV
ijtc-39	97	24	rational	rational	ADJ
ijtc-39	97	25	concept	concept	NOUN
ijtc-39	97	26	in	in	ADP
ijtc-39	97	27	implementation	implementation	NOUN
ijtc-39	97	28	of	of	ADP
ijtc-39	97	29	equality	equality	NOUN
ijtc-39	97	30	principle	principle	NOUN
ijtc-39	97	31	because	because	SCONJ
ijtc-39	97	32	a	a	DET
ijtc-39	97	33	tax	tax	NOUN
ijtc-39	97	34	regulation	regulation	NOUN
ijtc-39	97	35	can	can	AUX
ijtc-39	97	36	not	not	PART
ijtc-39	97	37	be	be	AUX
ijtc-39	97	38	or	or	CCONJ
ijtc-39	97	39	hard	hard	ADJ
ijtc-39	97	40	to	to	PART
ijtc-39	97	41	fulfil	fulfil	VERB
ijtc-39	97	42	the	the	DET
ijtc-39	97	43	public	public	ADJ
ijtc-39	97	44	satisfactory	satisfactory	ADJ
ijtc-39	97	45	element	element	NOUN
ijtc-39	97	46	.	.	PUNCT
ijtc-39	98	1	in	in	ADP
ijtc-39	98	2	the	the	DET
ijtc-39	98	3	future	future	NOUN
ijtc-39	98	4	,	,	PUNCT
ijtc-39	98	5	if	if	SCONJ
ijtc-39	98	6	taxpayer	taxpayer	NOUN
ijtc-39	98	7	database	database	NOUN
ijtc-39	98	8	has	have	AUX
ijtc-39	98	9	become	become	VERB
ijtc-39	98	10	better	well	ADJ
ijtc-39	98	11	—	—	PUNCT
ijtc-39	98	12	status	status	NOUN
ijtc-39	98	13	,	,	PUNCT
ijtc-39	98	14	dependent	dependent	ADJ
ijtc-39	98	15	,	,	PUNCT
ijtc-39	98	16	education	education	NOUN
ijtc-39	98	17	,	,	PUNCT
ijtc-39	98	18	and	and	CCONJ
ijtc-39	98	19	health	health	NOUN
ijtc-39	98	20	,	,	PUNCT
ijtc-39	98	21	can	can	AUX
ijtc-39	98	22	be	be	AUX
ijtc-39	98	23	detected	detect	VERB
ijtc-39	98	24	from	from	ADP
ijtc-39	98	25	the	the	DET
ijtc-39	98	26	database	database	NOUN
ijtc-39	98	27	,	,	PUNCT
ijtc-39	98	28	the	the	DET
ijtc-39	98	29	equality	equality	NOUN
ijtc-39	98	30	concept	concept	NOUN
ijtc-39	98	31	of	of	ADP
ijtc-39	98	32	equality	equality	NOUN
ijtc-39	98	33	in	in	ADP
ijtc-39	98	34	taxation	taxation	NOUN
ijtc-39	98	35	especially	especially	ADV
ijtc-39	98	36	in	in	ADP
ijtc-39	98	37	the	the	DET
ijtc-39	98	38	implementation	implementation	NOUN
ijtc-39	98	39	of	of	ADP
ijtc-39	98	40	the	the	DET
ijtc-39	98	41	increase	increase	NOUN
ijtc-39	98	42	in	in	ADP
ijtc-39	98	43	non	non	ADJ
ijtc-39	98	44	-	-	ADJ
ijtc-39	98	45	taxation	taxation	ADJ
ijtc-39	98	46	income	income	NOUN
ijtc-39	98	47	can	can	AUX
ijtc-39	98	48	be	be	AUX
ijtc-39	98	49	implemented	implement	VERB
ijtc-39	98	50	.	.	PUNCT
ijtc-39	99	1	meaning	mean	VERB
ijtc-39	99	2	that	that	SCONJ
ijtc-39	99	3	implementation	implementation	NOUN
ijtc-39	99	4	of	of	ADP
ijtc-39	99	5	the	the	DET
ijtc-39	99	6	value	value	NOUN
ijtc-39	99	7	of	of	ADP
ijtc-39	99	8	types	type	NOUN
ijtc-39	99	9	of	of	ADP
ijtc-39	99	10	reducing	reduce	VERB
ijtc-39	99	11	items	item	NOUN
ijtc-39	99	12	in	in	ADP
ijtc-39	99	13	non	non	ADJ
ijtc-39	99	14	-	-	ADJ
ijtc-39	99	15	taxable	taxable	ADJ
ijtc-39	99	16	income	income	NOUN
ijtc-39	99	17	can	can	AUX
ijtc-39	99	18	be	be	AUX
ijtc-39	99	19	customized	customize	VERB
ijtc-39	99	20	with	with	ADP
ijtc-39	99	21	the	the	DET
ijtc-39	99	22	necessities	necessity	NOUN
ijtc-39	99	23	and	and	CCONJ
ijtc-39	99	24	condition	condition	NOUN
ijtc-39	99	25	of	of	ADP
ijtc-39	99	26	taxpayers	taxpayer	NOUN
ijtc-39	99	27	.	.	PUNCT
ijtc-39	100	1	increase	increase	NOUN
ijtc-39	100	2	of	of	ADP
ijtc-39	100	3	non	non	ADJ
ijtc-39	100	4	-	-	ADJ
ijtc-39	100	5	taxation	taxation	ADJ
ijtc-39	100	6	income	income	NOUN
ijtc-39	100	7	is	be	AUX
ijtc-39	100	8	expected	expect	VERB
ijtc-39	100	9	to	to	PART
ijtc-39	100	10	boost	boost	VERB
ijtc-39	100	11	people	people	NOUN
ijtc-39	100	12	’s	’s	PART
ijtc-39	100	13	purchasing	purchase	VERB
ijtc-39	100	14	power	power	NOUN
ijtc-39	100	15	to	to	PART
ijtc-39	100	16	consume	consume	VERB
ijtc-39	100	17	taxable	taxable	ADJ
ijtc-39	100	18	goods	good	NOUN
ijtc-39	100	19	with	with	ADP
ijtc-39	100	20	the	the	DET
ijtc-39	100	21	hope	hope	NOUN
ijtc-39	100	22	that	that	SCONJ
ijtc-39	100	23	other	other	ADJ
ijtc-39	100	24	taxation	taxation	NOUN
ijtc-39	100	25	base	base	NOUN
ijtc-39	100	26	like	like	ADP
ijtc-39	100	27	value	value	NOUN
ijtc-39	100	28	-	-	PUNCT
ijtc-39	100	29	added	add	VERB
ijtc-39	100	30	tax	tax	NOUN
ijtc-39	100	31	(	(	PUNCT
ijtc-39	100	32	vat	vat	NOUN
ijtc-39	100	33	)	)	PUNCT
ijtc-39	100	34	could	could	AUX
ijtc-39	100	35	help	help	VERB
ijtc-39	100	36	in	in	ADP
ijtc-39	100	37	taxation	taxation	NOUN
ijtc-39	100	38	income	income	NOUN
ijtc-39	100	39	.	.	PUNCT
ijtc-39	101	1	implementation	implementation	NOUN
ijtc-39	101	2	on	on	ADP
ijtc-39	101	3	non	non	ADJ
ijtc-39	101	4	-	-	ADJ
ijtc-39	101	5	income	income	ADJ
ijtc-39	101	6	tax	tax	NOUN
ijtc-39	101	7	or	or	CCONJ
ijtc-39	101	8	tax	tax	NOUN
ijtc-39	101	9	allowance	allowance	NOUN
ijtc-39	101	10	supposed	suppose	VERB
ijtc-39	101	11	to	to	PART
ijtc-39	101	12	be	be	AUX
ijtc-39	101	13	more	more	ADV
ijtc-39	101	14	precise	precise	ADJ
ijtc-39	101	15	to	to	ADP
ijtc-39	101	16	people	people	NOUN
ijtc-39	101	17	who	who	PRON
ijtc-39	101	18	need	need	VERB
ijtc-39	101	19	.	.	PUNCT
ijtc-39	102	1	meanwhile	meanwhile	ADV
ijtc-39	102	2	,	,	PUNCT
ijtc-39	102	3	people	people	NOUN
ijtc-39	102	4	that	that	PRON
ijtc-39	102	5	do	do	AUX
ijtc-39	102	6	not	not	PART
ijtc-39	102	7	need	need	VERB
ijtc-39	102	8	non	non	ADJ
ijtc-39	102	9	-	-	ADJ
ijtc-39	102	10	taxable	taxable	ADJ
ijtc-39	102	11	income	income	NOUN
ijtc-39	102	12	should	should	AUX
ijtc-39	102	13	not	not	PART
ijtc-39	102	14	get	get	VERB
ijtc-39	102	15	the	the	DET
ijtc-39	102	16	tax	tax	NOUN
ijtc-39	102	17	allowance	allowance	NOUN
ijtc-39	102	18	,	,	PUNCT
ijtc-39	102	19	thus	thus	ADV
ijtc-39	102	20	people	people	NOUN
ijtc-39	102	21	who	who	PRON
ijtc-39	102	22	do	do	AUX
ijtc-39	102	23	not	not	PART
ijtc-39	102	24	need	need	VERB
ijtc-39	102	25	non	non	ADJ
ijtc-39	102	26	-	-	ADJ
ijtc-39	102	27	taxable	taxable	ADJ
ijtc-39	102	28	income	income	NOUN
ijtc-39	102	29	can	can	AUX
ijtc-39	102	30	contribute	contribute	VERB
ijtc-39	102	31	more	more	ADV
ijtc-39	102	32	in	in	ADP
ijtc-39	102	33	development	development	NOUN
ijtc-39	102	34	where	where	SCONJ
ijtc-39	102	35	this	this	DET
ijtc-39	102	36	thing	thing	NOUN
ijtc-39	102	37	could	could	AUX
ijtc-39	102	38	be	be	AUX
ijtc-39	102	39	energy	energy	NOUN
ijtc-39	102	40	boost	boost	NOUN
ijtc-39	102	41	for	for	ADP
ijtc-39	102	42	dgt	dgt	NOUN
ijtc-39	102	43	in	in	ADP
ijtc-39	102	44	extended	extended	ADJ
ijtc-39	102	45	taxation	taxation	NOUN
ijtc-39	102	46	base	base	NOUN
ijtc-39	102	47	concept	concept	NOUN
ijtc-39	102	48	(	(	PUNCT
ijtc-39	102	49	isnawati	isnawati	NOUN
ijtc-39	102	50	,	,	PUNCT
ijtc-39	102	51	hilendri	hilendri	NOUN
ijtc-39	102	52	,	,	PUNCT
ijtc-39	102	53	isnaini	isnaini	NOUN
ijtc-39	102	54	,	,	PUNCT
ijtc-39	102	55	&	&	CCONJ
ijtc-39	102	56	jumaidi	jumaidi	PROPN
ijtc-39	102	57	,	,	PUNCT
ijtc-39	102	58	2018	2018	NUM
ijtc-39	102	59	)	)	PUNCT
ijtc-39	102	60	.	.	PUNCT
ijtc-39	103	1	17	17	NUM
ijtc-39	104	1	|	|	ADV
ijtc-39	104	2	ilomata	ilomata	PROPN
ijtc-39	104	3	international	international	ADJ
ijtc-39	104	4	journal	journal	NOUN
ijtc-39	104	5	of	of	ADP
ijtc-39	104	6	tax	tax	PROPN
ijtc-39	104	7	&	&	CCONJ
ijtc-39	104	8	accounting	accounting	PROPN
ijtc-39	104	9	vol	vol	NOUN
ijtc-39	104	10	.	.	PROPN
ijtc-39	105	1	1	1	NUM
ijtc-39	105	2	no	no	NOUN
ijtc-39	105	3	.	.	NOUN
ijtc-39	105	4	1	1	NUM
ijtc-39	105	5	oct	oct	PROPN
ijtc-39	105	6	2019	2019	NUM
ijtc-39	105	7	analysis	analysis	NOUN
ijtc-39	105	8	of	of	ADP
ijtc-39	105	9	increase	increase	NOUN
ijtc-39	105	10	in	in	ADP
ijtc-39	105	11	non	non	ADJ
ijtc-39	105	12	-	-	ADJ
ijtc-39	105	13	taxable	taxable	ADJ
ijtc-39	105	14	income	income	NOUN
ijtc-39	105	15	(	(	PUNCT
ijtc-39	105	16	nti	nti	NOUN
ijtc-39	105	17	)	)	PUNCT
ijtc-39	105	18	in	in	ADP
ijtc-39	105	19	relation	relation	NOUN
ijtc-39	105	20	with	with	ADP
ijtc-39	105	21	implementation	implementation	NOUN
ijtc-39	105	22	of	of	ADP
ijtc-39	105	23	equality	equality	NOUN
ijtc-39	105	24	principles	principle	NOUN
ijtc-39	105	25	and	and	CCONJ
ijtc-39	105	26	taxation	taxation	NOUN
ijtc-39	105	27	base	base	NOUN
ijtc-39	105	28	principles	principle	NOUN
ijtc-39	105	29	sinaga	sinaga	NOUN
ijtc-39	105	30	,	,	PUNCT
ijtc-39	105	31	sidik	sidik	VERB
ijtc-39	105	32	as	as	ADP
ijtc-39	105	33	a	a	DET
ijtc-39	105	34	part	part	NOUN
ijtc-39	105	35	from	from	ADP
ijtc-39	105	36	researchers	researcher	NOUN
ijtc-39	105	37	’	’	PART
ijtc-39	105	38	responsibility	responsibility	NOUN
ijtc-39	105	39	in	in	ADP
ijtc-39	105	40	conducting	conduct	VERB
ijtc-39	105	41	scientific	scientific	ADJ
ijtc-39	105	42	research	research	NOUN
ijtc-39	105	43	in	in	ADP
ijtc-39	105	44	this	this	DET
ijtc-39	105	45	thesis	thesis	NOUN
ijtc-39	105	46	,	,	PUNCT
ijtc-39	105	47	suggestions	suggestion	NOUN
ijtc-39	105	48	and	and	CCONJ
ijtc-39	105	49	recommendation	recommendation	NOUN
ijtc-39	105	50	that	that	PRON
ijtc-39	105	51	concluded	conclude	VERB
ijtc-39	105	52	are	be	AUX
ijtc-39	105	53	:	:	PUNCT
ijtc-39	105	54	government	government	NOUN
ijtc-39	105	55	,	,	PUNCT
ijtc-39	105	56	in	in	ADP
ijtc-39	105	57	this	this	DET
ijtc-39	105	58	case	case	NOUN
ijtc-39	105	59	,	,	PUNCT
ijtc-39	105	60	directorate	directorate	ADJ
ijtc-39	105	61	general	general	NOUN
ijtc-39	105	62	of	of	ADP
ijtc-39	105	63	tax	tax	NOUN
ijtc-39	105	64	,	,	PUNCT
ijtc-39	105	65	is	be	AUX
ijtc-39	105	66	suggested	suggest	VERB
ijtc-39	105	67	to	to	PART
ijtc-39	105	68	fix	fix	VERB
ijtc-39	105	69	the	the	DET
ijtc-39	105	70	regulations	regulation	NOUN
ijtc-39	105	71	,	,	PUNCT
ijtc-39	105	72	especially	especially	ADV
ijtc-39	105	73	in	in	ADP
ijtc-39	105	74	personal	personal	ADJ
ijtc-39	105	75	allowance	allowance	NOUN
ijtc-39	105	76	or	or	CCONJ
ijtc-39	105	77	non	non	ADJ
ijtc-39	105	78	-	-	ADJ
ijtc-39	105	79	taxable	taxable	ADJ
ijtc-39	105	80	income	income	NOUN
ijtc-39	105	81	from	from	ADP
ijtc-39	105	82	simplicity	simplicity	NOUN
ijtc-39	105	83	concept	concept	NOUN
ijtc-39	105	84	to	to	ADP
ijtc-39	105	85	complexity	complexity	NOUN
ijtc-39	105	86	concept	concept	NOUN
ijtc-39	105	87	to	to	PART
ijtc-39	105	88	fulfil	fulfil	VERB
ijtc-39	105	89	the	the	DET
ijtc-39	105	90	element	element	NOUN
ijtc-39	105	91	of	of	ADP
ijtc-39	105	92	equality	equality	NOUN
ijtc-39	105	93	principle	principle	NOUN
ijtc-39	105	94	.	.	PUNCT
ijtc-39	106	1	for	for	ADP
ijtc-39	106	2	institution	institution	NOUN
ijtc-39	106	3	of	of	ADP
ijtc-39	106	4	directorate	directorate	ADJ
ijtc-39	106	5	general	general	NOUN
ijtc-39	106	6	of	of	ADP
ijtc-39	106	7	tax	tax	NOUN
ijtc-39	106	8	should	should	AUX
ijtc-39	106	9	always	always	ADV
ijtc-39	106	10	upgrade	upgrade	VERB
ijtc-39	106	11	the	the	DET
ijtc-39	106	12	taxpayer	taxpayer	NOUN
ijtc-39	106	13	database	database	NOUN
ijtc-39	106	14	system	system	NOUN
ijtc-39	106	15	and	and	CCONJ
ijtc-39	106	16	taxation	taxation	NOUN
ijtc-39	106	17	database	database	NOUN
ijtc-39	106	18	itself	itself	PRON
ijtc-39	106	19	.	.	PUNCT
ijtc-39	107	1	the	the	DET
ijtc-39	107	2	government	government	NOUN
ijtc-39	107	3	is	be	AUX
ijtc-39	107	4	also	also	ADV
ijtc-39	107	5	suggested	suggest	VERB
ijtc-39	107	6	to	to	PART
ijtc-39	107	7	dig	dig	VERB
ijtc-39	107	8	other	other	ADJ
ijtc-39	107	9	taxation	taxation	NOUN
ijtc-39	107	10	bases	basis	NOUN
ijtc-39	107	11	through	through	ADP
ijtc-39	107	12	taxation	taxation	NOUN
ijtc-39	107	13	socialization	socialization	NOUN
ijtc-39	107	14	to	to	ADP
ijtc-39	107	15	areas	area	NOUN
ijtc-39	107	16	that	that	PRON
ijtc-39	107	17	have	have	AUX
ijtc-39	107	18	been	be	AUX
ijtc-39	107	19	touched	touch	VERB
ijtc-39	107	20	in	in	ADP
ijtc-39	107	21	terms	term	NOUN
ijtc-39	107	22	of	of	ADP
ijtc-39	107	23	implementation	implementation	NOUN
ijtc-39	107	24	of	of	ADP
ijtc-39	107	25	income	income	NOUN
ijtc-39	107	26	tax	tax	NOUN
ijtc-39	107	27	,	,	PUNCT
ijtc-39	107	28	or	or	CCONJ
ijtc-39	107	29	government	government	NOUN
ijtc-39	107	30	,	,	PUNCT
ijtc-39	107	31	in	in	ADP
ijtc-39	107	32	this	this	DET
ijtc-39	107	33	case	case	NOUN
ijtc-39	107	34	,	,	PUNCT
ijtc-39	107	35	to	to	PART
ijtc-39	107	36	agency	agency	NOUN
ijtc-39	107	37	or	or	CCONJ
ijtc-39	107	38	government	government	NOUN
ijtc-39	107	39	department	department	NOUN
ijtc-39	107	40	to	to	PART
ijtc-39	107	41	keep	keep	VERB
ijtc-39	107	42	an	an	DET
ijtc-39	107	43	eye	eye	NOUN
ijtc-39	107	44	of	of	ADP
ijtc-39	107	45	taxation	taxation	NOUN
ijtc-39	107	46	base	base	NOUN
ijtc-39	107	47	probability	probability	NOUN
ijtc-39	107	48	in	in	ADP
ijtc-39	107	49	case	case	NOUN
ijtc-39	107	50	of	of	ADP
ijtc-39	107	51	non	non	ADJ
ijtc-39	107	52	-	-	ADJ
ijtc-39	107	53	tax	tax	ADJ
ijtc-39	107	54	state	state	NOUN
ijtc-39	107	55	collection	collection	NOUN
ijtc-39	107	56	.	.	PUNCT
ijtc-39	108	1	references	reference	NOUN
ijtc-39	108	2	bilquees	bilquee	NOUN
ijtc-39	108	3	,	,	PUNCT
ijtc-39	108	4	f.	f.	PROPN
ijtc-39	108	5	(	(	PUNCT
ijtc-39	108	6	2004	2004	NUM
ijtc-39	108	7	)	)	PUNCT
ijtc-39	108	8	.	.	PUNCT
ijtc-39	109	1	elasticity	elasticity	NOUN
ijtc-39	109	2	and	and	CCONJ
ijtc-39	109	3	buoyancy	buoyancy	NOUN
ijtc-39	109	4	of	of	ADP
ijtc-39	109	5	the	the	DET
ijtc-39	109	6	tax	tax	NOUN
ijtc-39	109	7	system	system	NOUN
ijtc-39	109	8	in	in	ADP
ijtc-39	109	9	pakistan	pakistan	PROPN
ijtc-39	109	10	.	.	PUNCT
ijtc-39	110	1	the	the	DET
ijtc-39	110	2	pakistan	pakistan	PROPN
ijtc-39	110	3	development	development	PROPN
ijtc-39	110	4	review	review	PROPN
ijtc-39	110	5	,	,	PUNCT
ijtc-39	110	6	43(1	43(1	NOUN
ijtc-39	110	7	)	)	PUNCT
ijtc-39	110	8	,	,	PUNCT
ijtc-39	110	9	73–93	73–93	NUM
ijtc-39	110	10	.	.	PUNCT
ijtc-39	111	1	https://doi.org/10.30541/v43i1pp.73-93	https://doi.org/10.30541/v43i1pp.73-93	PROPN
ijtc-39	111	2	feldstein	feldstein	NOUN
ijtc-39	111	3	,	,	PUNCT
ijtc-39	111	4	m.	m.	NOUN
ijtc-39	111	5	(	(	PUNCT
ijtc-39	111	6	1995	1995	NUM
ijtc-39	111	7	)	)	PUNCT
ijtc-39	111	8	.	.	PUNCT
ijtc-39	112	1	the	the	DET
ijtc-39	112	2	effect	effect	NOUN
ijtc-39	112	3	of	of	ADP
ijtc-39	112	4	marginal	marginal	ADJ
ijtc-39	112	5	tax	tax	NOUN
ijtc-39	112	6	rates	rate	NOUN
ijtc-39	112	7	on	on	ADP
ijtc-39	112	8	taxable	taxable	ADJ
ijtc-39	112	9	income	income	NOUN
ijtc-39	112	10	:	:	PUNCT
ijtc-39	112	11	a	a	DET
ijtc-39	112	12	panel	panel	NOUN
ijtc-39	112	13	study	study	NOUN
ijtc-39	112	14	of	of	ADP
ijtc-39	112	15	the	the	DET
ijtc-39	112	16	1986	1986	NUM
ijtc-39	112	17	tax	tax	NOUN
ijtc-39	112	18	reform	reform	NOUN
ijtc-39	112	19	act	act	PROPN
ijtc-39	112	20	.	.	PUNCT
ijtc-39	113	1	journal	journal	NOUN
ijtc-39	113	2	of	of	ADP
ijtc-39	113	3	political	political	ADJ
ijtc-39	113	4	economy	economy	NOUN
ijtc-39	113	5	,	,	PUNCT
ijtc-39	113	6	103(3	103(3	NUM
ijtc-39	113	7	)	)	PUNCT
ijtc-39	113	8	,	,	PUNCT
ijtc-39	113	9	551–572	551–572	NUM
ijtc-39	113	10	.	.	PUNCT
ijtc-39	114	1	https://doi.org/10.1086/261994	https://doi.org/10.1086/261994	PROPN
ijtc-39	114	2	isnawati	isnawati	PROPN
ijtc-39	114	3	,	,	PUNCT
ijtc-39	114	4	i.	i.	PROPN
ijtc-39	114	5	,	,	PUNCT
ijtc-39	114	6	hilendri	hilendri	PROPN
ijtc-39	114	7	,	,	PUNCT
ijtc-39	114	8	b.	b.	PROPN
ijtc-39	114	9	a.	a.	PROPN
ijtc-39	114	10	,	,	PUNCT
ijtc-39	114	11	isnaini	isnaini	PROPN
ijtc-39	114	12	,	,	PUNCT
ijtc-39	114	13	z.	z.	PROPN
ijtc-39	114	14	,	,	PUNCT
ijtc-39	114	15	&	&	CCONJ
ijtc-39	114	16	jumaidi	jumaidi	PROPN
ijtc-39	114	17	,	,	PUNCT
ijtc-39	114	18	l.	l.	PROPN
ijtc-39	114	19	t.	t.	PROPN
ijtc-39	114	20	(	(	PUNCT
ijtc-39	114	21	2018	2018	NUM
ijtc-39	114	22	)	)	PUNCT
ijtc-39	114	23	.	.	PUNCT
ijtc-39	115	1	analisis	analisis	PROPN
ijtc-39	115	2	kehilangan	kehilangan	VERB
ijtc-39	115	3	penerimaan	penerimaan	PROPN
ijtc-39	115	4	negara	negara	PROPN
ijtc-39	115	5	di	di	PROPN
ijtc-39	115	6	sektor	sektor	PROPN
ijtc-39	115	7	pajak	pajak	PROPN
ijtc-39	115	8	sebagai	sebagai	PROPN
ijtc-39	115	9	konsekuensi	konsekuensi	PROPN
ijtc-39	115	10	dari	dari	PROPN
ijtc-39	115	11	pengukuhan	pengukuhan	PROPN
ijtc-39	115	12	besaran	besaran	PROPN
ijtc-39	115	13	kenaikan	kenaikan	PROPN
ijtc-39	115	14	ptkp	ptkp	PROPN
ijtc-39	115	15	(	(	PUNCT
ijtc-39	115	16	studi	studi	PROPN
ijtc-39	115	17	kasus	kasus	PROPN
ijtc-39	115	18	pada	pada	PROPN
ijtc-39	115	19	dirjen	dirjen	PROPN
ijtc-39	115	20	pajak	pajak	PROPN
ijtc-39	115	21	nusa	nusa	PROPN
ijtc-39	115	22	tenggara	tenggara	PROPN
ijtc-39	115	23	)	)	PUNCT
ijtc-39	115	24	.	.	PUNCT
ijtc-39	116	1	jurnal	jurnal	ADJ
ijtc-39	116	2	aplikasi	aplikasi	PROPN
ijtc-39	116	3	akuntansi	akuntansi	PROPN
ijtc-39	116	4	,	,	PUNCT
ijtc-39	116	5	2(2	2(2	NUM
ijtc-39	116	6	)	)	PUNCT
ijtc-39	116	7	,	,	PUNCT
ijtc-39	116	8	076–101	076–101	NUM
ijtc-39	116	9	.	.	PUNCT
ijtc-39	117	1	https://doi.org/10.29303/jaa.v2i2.24	https://doi.org/10.29303/jaa.v2i2.24	PROPN
ijtc-39	117	2	jeniliasari	jeniliasari	PROPN
ijtc-39	117	3	,	,	PUNCT
ijtc-39	117	4	d.	d.	PROPN
ijtc-39	117	5	,	,	PUNCT
ijtc-39	117	6	susyanti	susyanti	PROPN
ijtc-39	117	7	,	,	PUNCT
ijtc-39	117	8	j.	j.	PROPN
ijtc-39	117	9	,	,	PUNCT
ijtc-39	117	10	&	&	CCONJ
ijtc-39	117	11	wahono	wahono	PROPN
ijtc-39	117	12	,	,	PUNCT
ijtc-39	117	13	b.	b.	PROPN
ijtc-39	117	14	(	(	PUNCT
ijtc-39	117	15	2019	2019	NUM
ijtc-39	117	16	)	)	PUNCT
ijtc-39	117	17	.	.	PUNCT
ijtc-39	118	1	analisis	analisis	ADJ
ijtc-39	118	2	perbandingan	perbandingan	PROPN
ijtc-39	118	3	penerimaan	penerimaan	VERB
ijtc-39	118	4	pajak	pajak	ADV
ijtc-39	118	5	penghasilan	penghasilan	NOUN
ijtc-39	118	6	(	(	PUNCT
ijtc-39	118	7	pph	pph	PROPN
ijtc-39	118	8	)	)	PUNCT
ijtc-39	118	9	wajib	wajib	PROPN
ijtc-39	118	10	pajak	pajak	PROPN
ijtc-39	118	11	orang	orang	PROPN
ijtc-39	118	12	pribadi	pribadi	PROPN
ijtc-39	118	13	sebelum	sebelum	PROPN
ijtc-39	118	14	dan	dan	PROPN
ijtc-39	118	15	sesudah	sesudah	PROPN
ijtc-39	118	16	kenaikan	kenaikan	PROPN
ijtc-39	118	17	penghasilan	penghasilan	PROPN
ijtc-39	119	1	tidak	tidak	PROPN
ijtc-39	119	2	kena	kena	PROPN
ijtc-39	119	3	pajak	pajak	PROPN
ijtc-39	119	4	pada	pada	PROPN
ijtc-39	119	5	kantor	kantor	PROPN
ijtc-39	119	6	pelayanan	pelayanan	VERB
ijtc-39	119	7	pajak	pajak	ADV
ijtc-39	119	8	(	(	PUNCT
ijtc-39	119	9	kpp	kpp	NOUN
ijtc-39	119	10	)	)	PUNCT
ijtc-39	119	11	pratama	pratama	NOUN
ijtc-39	119	12	malang	malang	PROPN
ijtc-39	119	13	selatan	selatan	PROPN
ijtc-39	119	14	.	.	PUNCT
ijtc-39	120	1	e	e	X
ijtc-39	120	2	-	-	ADJ
ijtc-39	120	3	jurnal	jurnal	ADJ
ijtc-39	120	4	riset	riset	NOUN
ijtc-39	120	5	manajemen	manajeman	NOUN
ijtc-39	120	6	,	,	PUNCT
ijtc-39	120	7	8(8	8(8	NUM
ijtc-39	120	8	)	)	PUNCT
ijtc-39	120	9	,	,	PUNCT
ijtc-39	120	10	40	40	NUM
ijtc-39	120	11	-	-	SYM
ijtc-39	120	12	53	53	NUM
ijtc-39	120	13	.	.	PUNCT
ijtc-39	120	14	retrieved	retrieve	VERB
ijtc-39	120	15	from	from	ADP
ijtc-39	120	16	http://riset.unisma.ac.id/index.php/jrm/article/view/4108/3585	http://riset.unisma.ac.id/index.php/jrm/article/view/4108/3585	X
ijtc-39	120	17	lewa	lewa	PROPN
ijtc-39	120	18	,	,	PUNCT
ijtc-39	120	19	m.	m.	NOUN
ijtc-39	120	20	,	,	PUNCT
ijtc-39	120	21	kalangi	kalangi	PROPN
ijtc-39	120	22	,	,	PUNCT
ijtc-39	120	23	l.	l.	PROPN
ijtc-39	120	24	,	,	PUNCT
ijtc-39	120	25	&	&	CCONJ
ijtc-39	120	26	pontoh	pontoh	PROPN
ijtc-39	120	27	,	,	PUNCT
ijtc-39	120	28	w.	w.	PROPN
ijtc-39	120	29	(	(	PUNCT
ijtc-39	120	30	2018	2018	NUM
ijtc-39	120	31	)	)	PUNCT
ijtc-39	120	32	.	.	PUNCT
ijtc-39	121	1	analisis	analisis	ADJ
ijtc-39	121	2	perubahan	perubahan	PROPN
ijtc-39	121	3	tarif	tarif	PROPN
ijtc-39	121	4	penghasilan	penghasilan	PROPN
ijtc-39	121	5	tidak	tidak	PROPN
ijtc-39	121	6	kena	kena	PROPN
ijtc-39	121	7	pajak	pajak	ADV
ijtc-39	121	8	(	(	PUNCT
ijtc-39	121	9	ptkp	ptkp	PROPN
ijtc-39	121	10	)	)	PUNCT
ijtc-39	121	11	tahun	tahun	PROPN
ijtc-39	121	12	2015	2015	NUM
ijtc-39	121	13	dan	dan	PROPN
ijtc-39	121	14	tahun	tahun	PROPN
ijtc-39	121	15	2016	2016	NUM
ijtc-39	121	16	terhadap	terhadap	PROPN
ijtc-39	121	17	penerimaan	penerimaan	VERB
ijtc-39	121	18	pajak	pajak	PROPN
ijtc-39	121	19	penghasilan	penghasilan	NOUN
ijtc-39	121	20	(	(	PUNCT
ijtc-39	121	21	pph	pph	PROPN
ijtc-39	121	22	)	)	PUNCT
ijtc-39	121	23	pasal	pasal	PROPN
ijtc-39	121	24	21	21	NUM
ijtc-39	121	25	di	di	NOUN
ijtc-39	121	26	kantor	kantor	PROPN
ijtc-39	121	27	pelayanan	pelayanan	PROPN
ijtc-39	121	28	pajak	pajak	PROPN
ijtc-39	121	29	pratama	pratama	NOUN
ijtc-39	121	30	bitung	bitung	PROPN
ijtc-39	121	31	.	.	PUNCT
ijtc-39	122	1	going	go	VERB
ijtc-39	122	2	concern	concern	NOUN
ijtc-39	122	3	 	 	SPACE
ijtc-39	122	4	:	:	PUNCT
ijtc-39	122	5	jurnal	jurnal	PROPN
ijtc-39	122	6	riset	riset	PROPN
ijtc-39	122	7	akuntansi	akuntansi	PROPN
ijtc-39	122	8	,	,	PUNCT
ijtc-39	122	9	13(04	13(04	NUM
ijtc-39	122	10	)	)	PUNCT
ijtc-39	122	11	,	,	PUNCT
ijtc-39	122	12	244–253	244–253	NUM
ijtc-39	122	13	.	.	PUNCT
ijtc-39	123	1	https://doi.org/10.32400/gc.13.03.20120.2018	https://doi.org/10.32400/gc.13.03.20120.2018	PROPN
ijtc-39	123	2	nafia	nafia	PROPN
ijtc-39	123	3	,	,	PUNCT
ijtc-39	123	4	d.	d.	PROPN
ijtc-39	123	5	,	,	PUNCT
ijtc-39	123	6	&	&	CCONJ
ijtc-39	123	7	sunandar	sunandar	ADV
ijtc-39	123	8	.	.	PUNCT
ijtc-39	124	1	(	(	PUNCT
ijtc-39	124	2	2016	2016	NUM
ijtc-39	124	3	)	)	PUNCT
ijtc-39	124	4	.	.	PUNCT
ijtc-39	125	1	analisis	analisis	PROPN
ijtc-39	125	2	perbedaan	perbedaan	VERB
ijtc-39	125	3	penerimaan	penerimaan	VERB
ijtc-39	126	1	pajak	pajak	PROPN
ijtc-39	126	2	penghasilan	penghasilan	PROPN
ijtc-39	126	3	sebelum	sebelum	PROPN
ijtc-39	126	4	dan	dan	PROPN
ijtc-39	126	5	sesudah	sesudah	PROPN
ijtc-39	126	6	kenaikan	kenaikan	PROPN
ijtc-39	126	7	penghasilantidak	penghasilantidak	PROPN
ijtc-39	127	1	kena	kena	PROPN
ijtc-39	128	1	pajak	pajak	ADV
ijtc-39	128	2	(	(	PUNCT
ijtc-39	128	3	ptkp	ptkp	PROPN
ijtc-39	128	4	)	)	PUNCT
ijtc-39	128	5	pada	pada	PROPN
ijtc-39	128	6	kantor	kantor	PROPN
ijtc-39	128	7	pelayanan	pelayanan	VERB
ijtc-39	128	8	pajak	pajak	PROPN
ijtc-39	128	9	pratama	pratama	NOUN
ijtc-39	128	10	tegal	tegal	NOUN
ijtc-39	128	11	.	.	PUNCT
ijtc-39	129	1	senit	senit	PROPN
ijtc-39	129	2	2016	2016	NUM
ijtc-39	129	3	(	(	PUNCT
ijtc-39	129	4	pp	pp	ADJ
ijtc-39	129	5	.	.	PUNCT
ijtc-39	130	1	170	170	NUM
ijtc-39	130	2	-	-	SYM
ijtc-39	130	3	174	174	NUM
ijtc-39	130	4	)	)	PUNCT
ijtc-39	130	5	.	.	PUNCT
ijtc-39	131	1	tegal	tegal	PROPN
ijtc-39	131	2	:	:	PUNCT
ijtc-39	131	3	politeknik	politeknik	PROPN
ijtc-39	131	4	harapan	harapan	PROPN
ijtc-39	131	5	bersama	bersama	PROPN
ijtc-39	131	6	.	.	PUNCT
ijtc-39	132	1	retrieved	retrieve	VERB
ijtc-39	132	2	from	from	ADP
ijtc-39	132	3	https://ejournal.poltektegal.ac.id/index.php/prosiding/article/view/	https://ejournal.poltektegal.ac.id/index.php/prosiding/article/view/	PROPN
ijtc-39	132	4	18	18	NUM
ijtc-39	132	5	|	|	ADV
ijtc-39	132	6	ilomata	ilomata	PROPN
ijtc-39	132	7	international	international	ADJ
ijtc-39	132	8	journal	journal	NOUN
ijtc-39	132	9	of	of	ADP
ijtc-39	132	10	tax	tax	PROPN
ijtc-39	132	11	&	&	CCONJ
ijtc-39	132	12	accounting	accounting	PROPN
ijtc-39	132	13	vol	vol	NOUN
ijtc-39	132	14	.	.	PROPN
ijtc-39	133	1	1	1	NUM
ijtc-39	134	1	no	no	NOUN
ijtc-39	134	2	.	.	NOUN
ijtc-39	134	3	1	1	NUM
ijtc-39	134	4	oct	oct	PROPN
ijtc-39	134	5	2019	2019	NUM
ijtc-39	134	6	analysis	analysis	NOUN
ijtc-39	134	7	of	of	ADP
ijtc-39	134	8	increase	increase	NOUN
ijtc-39	134	9	in	in	ADP
ijtc-39	134	10	non	non	ADJ
ijtc-39	134	11	-	-	ADJ
ijtc-39	134	12	taxable	taxable	ADJ
ijtc-39	134	13	income	income	NOUN
ijtc-39	134	14	(	(	PUNCT
ijtc-39	134	15	nti	nti	NOUN
ijtc-39	134	16	)	)	PUNCT
ijtc-39	134	17	in	in	ADP
ijtc-39	134	18	relation	relation	NOUN
ijtc-39	134	19	with	with	ADP
ijtc-39	134	20	implementation	implementation	NOUN
ijtc-39	134	21	of	of	ADP
ijtc-39	134	22	equality	equality	NOUN
ijtc-39	134	23	principles	principle	NOUN
ijtc-39	134	24	and	and	CCONJ
ijtc-39	134	25	taxation	taxation	NOUN
ijtc-39	134	26	base	base	NOUN
ijtc-39	134	27	principles	principle	NOUN
ijtc-39	134	28	sinaga	sinaga	NOUN
ijtc-39	134	29	,	,	PUNCT
ijtc-39	134	30	sidik	sidik	ADJ
ijtc-39	134	31	375/359	375/359	NUM
ijtc-39	134	32	pudyatmoko	pudyatmoko	NOUN
ijtc-39	134	33	,	,	PUNCT
ijtc-39	134	34	y.	y.	PROPN
ijtc-39	134	35	s.	s.	PROPN
ijtc-39	134	36	(	(	PUNCT
ijtc-39	134	37	2017	2017	NUM
ijtc-39	134	38	)	)	PUNCT
ijtc-39	134	39	.	.	PUNCT
ijtc-39	135	1	pengaturan	pengaturan	PROPN
ijtc-39	135	2	batas	batas	PROPN
ijtc-39	135	3	penghasilan	penghasilan	PROPN
ijtc-39	135	4	tidak	tidak	PROPN
ijtc-39	135	5	kena	kena	PROPN
ijtc-39	135	6	pajak	pajak	PROPN
ijtc-39	135	7	bagi	bagi	PROPN
ijtc-39	135	8	anak	anak	PROPN
ijtc-39	135	9	antara	antara	PROPN
ijtc-39	135	10	keadilan	keadilan	PROPN
ijtc-39	135	11	distributif	distributif	PROPN
ijtc-39	135	12	dan	dan	PROPN
ijtc-39	135	13	pelindungan	pelindungan	PROPN
ijtc-39	135	14	anak	anak	PROPN
ijtc-39	135	15	(	(	PUNCT
ijtc-39	135	16	studi	studi	PROPN
ijtc-39	135	17	terhadap	terhadap	PROPN
ijtc-39	135	18	pandangan	pandangan	VERB
ijtc-39	135	19	mahasiswa	mahasiswa	PROPN
ijtc-39	135	20	fakultas	fakulta	VERB
ijtc-39	135	21	hukum	hukum	PROPN
ijtc-39	135	22	uajy	uajy	PROPN
ijtc-39	135	23	)	)	PUNCT
ijtc-39	135	24	.	.	PUNCT
ijtc-39	136	1	justitia	justitia	PROPN
ijtc-39	136	2	et	et	PROPN
ijtc-39	136	3	pax	pax	PROPN
ijtc-39	136	4	,	,	PUNCT
ijtc-39	136	5	31(2	31(2	NUM
ijtc-39	136	6	)	)	PUNCT
ijtc-39	136	7	,	,	PUNCT
ijtc-39	136	8	57–85	57–85	NOUN
ijtc-39	136	9	.	.	PUNCT
ijtc-39	137	1	https://doi.org/10.24002/jep.v31i2.1344	https://doi.org/10.24002/jep.v31i2.1344	PROPN
ijtc-39	137	2	saez	saez	PROPN
ijtc-39	137	3	,	,	PUNCT
ijtc-39	137	4	e.	e.	PROPN
ijtc-39	137	5	,	,	PUNCT
ijtc-39	137	6	slemrod	slemrod	PROPN
ijtc-39	137	7	,	,	PUNCT
ijtc-39	137	8	j.	j.	PROPN
ijtc-39	137	9	,	,	PUNCT
ijtc-39	137	10	&	&	CCONJ
ijtc-39	137	11	giertz	giertz	PROPN
ijtc-39	137	12	,	,	PUNCT
ijtc-39	137	13	s.	s.	PROPN
ijtc-39	137	14	h.	h.	PROPN
ijtc-39	137	15	(	(	PUNCT
ijtc-39	137	16	2012	2012	NUM
ijtc-39	137	17	)	)	PUNCT
ijtc-39	137	18	.	.	PUNCT
ijtc-39	138	1	the	the	DET
ijtc-39	138	2	elasticity	elasticity	NOUN
ijtc-39	138	3	of	of	ADP
ijtc-39	138	4	taxable	taxable	ADJ
ijtc-39	138	5	income	income	NOUN
ijtc-39	138	6	with	with	ADP
ijtc-39	138	7	respect	respect	NOUN
ijtc-39	138	8	to	to	ADP
ijtc-39	138	9	marginal	marginal	ADJ
ijtc-39	138	10	tax	tax	NOUN
ijtc-39	138	11	rates	rate	NOUN
ijtc-39	138	12	:	:	PUNCT
ijtc-39	138	13	a	a	DET
ijtc-39	138	14	critical	critical	ADJ
ijtc-39	138	15	review	review	NOUN
ijtc-39	138	16	.	.	PUNCT
ijtc-39	139	1	journal	journal	PROPN
ijtc-39	139	2	of	of	ADP
ijtc-39	139	3	economic	economic	ADJ
ijtc-39	139	4	literature	literature	NOUN
ijtc-39	139	5	,	,	PUNCT
ijtc-39	139	6	50(1	50(1	PROPN
ijtc-39	139	7	)	)	PUNCT
ijtc-39	139	8	,	,	PUNCT
ijtc-39	139	9	3–50	3–50	NOUN
ijtc-39	139	10	.	.	PUNCT
ijtc-39	140	1	https://doi.org/10.1257/jel.50.1.3	https://doi.org/10.1257/jel.50.1.3	PROPN
ijtc-39	140	2	susanti	susanti	PROPN
ijtc-39	140	3	,	,	PUNCT
ijtc-39	140	4	n.	n.	NOUN
ijtc-39	140	5	,	,	PUNCT
ijtc-39	140	6	&	&	CCONJ
ijtc-39	140	7	andi	andi	PROPN
ijtc-39	140	8	.	.	PUNCT
ijtc-39	141	1	(	(	PUNCT
ijtc-39	141	2	2019	2019	NUM
ijtc-39	141	3	)	)	PUNCT
ijtc-39	141	4	.	.	PUNCT
ijtc-39	142	1	pengaruh	pengaruh	PROPN
ijtc-39	142	2	kenaikan	kenaikan	PROPN
ijtc-39	142	3	penghasilan	penghasilan	PROPN
ijtc-39	142	4	tidak	tidak	PROPN
ijtc-39	142	5	kena	kena	PROPN
ijtc-39	142	6	pajak	pajak	ADV
ijtc-39	142	7	(	(	PUNCT
ijtc-39	142	8	ptkp	ptkp	PROPN
ijtc-39	142	9	)	)	PUNCT
ijtc-39	142	10	dan	dan	PROPN
ijtc-39	142	11	jumlah	jumlah	PROPN
ijtc-39	142	12	wajib	wajib	PROPN
ijtc-39	142	13	pajak	pajak	PROPN
ijtc-39	142	14	efektif	efektif	PROPN
ijtc-39	142	15	terhadap	terhadap	PROPN
ijtc-39	142	16	penerimaan	penerimaan	PROPN
ijtc-39	142	17	pph	pph	PROPN
ijtc-39	142	18	pasal	pasal	PROPN
ijtc-39	142	19	21	21	NUM
ijtc-39	142	20	.	.	PUNCT
ijtc-39	143	1	jrb	jrb	PROPN
ijtc-39	143	2	-	-	ADJ
ijtc-39	143	3	jurnal	jurnal	ADJ
ijtc-39	143	4	riset	riset	NOUN
ijtc-39	143	5	bisnis	bisnis	PROPN
ijtc-39	143	6	,	,	PUNCT
ijtc-39	143	7	2(1	2(1	NUM
ijtc-39	143	8	)	)	PUNCT
ijtc-39	143	9	,	,	PUNCT
ijtc-39	143	10	32–49	32–49	NUM
ijtc-39	143	11	.	.	PUNCT
ijtc-39	144	1	https://doi.org/10.35592/jrb.v2i1.255	https://doi.org/10.35592/jrb.v2i1.255	PROPN
ijtc-39	144	2	weol	weol	PROPN
ijtc-39	144	3	,	,	PUNCT
ijtc-39	144	4	s.	s.	PROPN
ijtc-39	144	5	c.	c.	PROPN
ijtc-39	144	6	,	,	PUNCT
ijtc-39	144	7	nangoi	nangoi	PROPN
ijtc-39	144	8	,	,	PUNCT
ijtc-39	144	9	g.	g.	PROPN
ijtc-39	144	10	b.	b.	PROPN
ijtc-39	144	11	,	,	PUNCT
ijtc-39	144	12	&	&	CCONJ
ijtc-39	144	13	wangkar	wangkar	PROPN
ijtc-39	144	14	,	,	PUNCT
ijtc-39	144	15	a.	a.	NOUN
ijtc-39	144	16	(	(	PUNCT
ijtc-39	144	17	2018	2018	NUM
ijtc-39	144	18	)	)	PUNCT
ijtc-39	144	19	.	.	PUNCT
ijtc-39	145	1	analisis	analisis	NOUN
ijtc-39	145	2	efektivitas	efektivita	NOUN
ijtc-39	145	3	dampak	dampak	PROPN
ijtc-39	145	4	peningkatan	peningkatan	PROPN
ijtc-39	145	5	jumlah	jumlah	PROPN
ijtc-39	145	6	besaran	besaran	PROPN
ijtc-39	145	7	penghasilan	penghasilan	PROPN
ijtc-39	145	8	tidak	tidak	PROPN
ijtc-39	145	9	kena	kena	PROPN
ijtc-39	145	10	pajak	pajak	PROPN
ijtc-39	145	11	terhadap	terhadap	PROPN
ijtc-39	145	12	penerimaan	penerimaan	VERB
ijtc-39	145	13	pajak	pajak	PROPN
ijtc-39	145	14	penghasilan	penghasilan	PROPN
ijtc-39	145	15	orang	orang	PROPN
ijtc-39	145	16	pribadi	pribadi	PROPN
ijtc-39	145	17	pada	pada	PROPN
ijtc-39	145	18	kpp	kpp	PROPN
ijtc-39	145	19	pratama	pratama	PROPN
ijtc-39	145	20	manado	manado	PROPN
ijtc-39	145	21	.	.	PUNCT
ijtc-39	146	1	going	go	VERB
ijtc-39	146	2	concern	concern	NOUN
ijtc-39	146	3	 	 	SPACE
ijtc-39	146	4	:	:	PUNCT
ijtc-39	146	5	jurnal	jurnal	PROPN
ijtc-39	146	6	riset	riset	PROPN
ijtc-39	146	7	akuntansi	akuntansi	PROPN
ijtc-39	146	8	,	,	PUNCT
ijtc-39	146	9	13(04	13(04	NUM
ijtc-39	146	10	)	)	PUNCT
ijtc-39	146	11	,	,	PUNCT
ijtc-39	146	12	365–372	365–372	NUM
ijtc-39	146	13	.	.	PUNCT
ijtc-39	147	1	https://doi.org/10.32400/gc.13.03.20273.2018	https://doi.org/10.32400/gc.13.03.20273.2018	NOUN
ijtc-39	147	2	19	19	NUM
ijtc-39	147	3	|	|	ADV
ijtc-39	147	4	ilomata	ilomata	PROPN
ijtc-39	147	5	international	international	ADJ
ijtc-39	147	6	journal	journal	NOUN
ijtc-39	147	7	of	of	ADP
ijtc-39	147	8	tax	tax	PROPN
ijtc-39	147	9	&	&	CCONJ
ijtc-39	147	10	accounting	accounting	PROPN
ijtc-39	147	11	vol	vol	NOUN
ijtc-39	147	12	.	.	PROPN
ijtc-39	147	13	1	1	NUM
ijtc-39	148	1	no	no	NOUN
ijtc-39	148	2	.	.	NOUN
ijtc-39	148	3	1	1	NUM
ijtc-39	148	4	oct	oct	PROPN
ijtc-39	148	5	2019	2019	NUM