id	sid	tid	token	lemma	pos
ijtc-40	1	1	the	the	DET
ijtc-40	1	2	illomata	illomata	PROPN
ijtc-40	1	3	international	international	PROPN
ijtc-40	1	4	journal	journal	PROPN
ijtc-40	1	5	of	of	ADP
ijtc-40	1	6	management	management	NOUN
ijtc-40	1	7	ijtc	ijtc	PROPN
ijtc-40	1	8	ilomata	ilomata	PROPN
ijtc-40	1	9	international	international	PROPN
ijtc-40	1	10	journal	journal	NOUN
ijtc-40	1	11	of	of	ADP
ijtc-40	1	12	tax	tax	PROPN
ijtc-40	1	13	&	&	CCONJ
ijtc-40	1	14	accounting	account	VERB
ijtc-40	1	15	p	p	PROPN
ijtc-40	1	16	-	-	PUNCT
ijtc-40	1	17	issn	issn	NOUN
ijtc-40	1	18	:	:	PUNCT
ijtc-40	1	19	2714	2714	NUM
ijtc-40	1	20	-	-	SYM
ijtc-40	1	21	9838	9838	NUM
ijtc-40	1	22	;	;	PUNCT
ijtc-40	1	23	e	e	X
ijtc-40	1	24	-	-	PUNCT
ijtc-40	1	25	issn	issn	NOUN
ijtc-40	1	26	:	:	PUNCT
ijtc-40	1	27	2714	2714	NUM
ijtc-40	1	28	-	-	SYM
ijtc-40	1	29	9846	9846	NUM
ijtc-40	1	30	vol	vol	NOUN
ijtc-40	1	31	.	.	PROPN
ijtc-40	1	32	1	1	NUM
ijtc-40	1	33	no	no	NOUN
ijtc-40	1	34	.	.	NOUN
ijtc-40	1	35	1	1	NUM
ijtc-40	1	36	october	october	PROPN
ijtc-40	1	37	2019	2019	NUM
ijtc-40	1	38	page:18	page:18	NOUN
ijtc-40	1	39	-	-	PUNCT
ijtc-40	1	40	25	25	NUM
ijtc-40	1	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-40	1	42	factors	factor	NOUN
ijtc-40	1	43	that	that	PRON
ijtc-40	1	44	influence	influence	VERB
ijtc-40	1	45	msme	msme	PROPN
ijtc-40	1	46	taxpayers	taxpayer	NOUN
ijtc-40	1	47	'	'	PART
ijtc-40	1	48	willingness	willingness	NOUN
ijtc-40	1	49	to	to	PART
ijtc-40	1	50	pay	pay	VERB
ijtc-40	1	51	tax	tax	NOUN
ijtc-40	1	52	after	after	SCONJ
ijtc-40	1	53	the	the	DET
ijtc-40	1	54	implementation	implementation	NOUN
ijtc-40	1	55	of	of	ADP
ijtc-40	1	56	the	the	DET
ijtc-40	1	57	government	government	NOUN
ijtc-40	1	58	rules	rule	VERB
ijtc-40	1	59	number	number	NOUN
ijtc-40	1	60	23	23	NUM
ijtc-40	1	61	of	of	ADP
ijtc-40	1	62	2018	2018	NUM
ijtc-40	1	63	ratih	ratih	PROPN
ijtc-40	1	64	kumala	kumala	PROPN
ijtc-40	1	65	institute	institute	PROPN
ijtc-40	1	66	of	of	ADP
ijtc-40	1	67	social	social	ADJ
ijtc-40	1	68	and	and	CCONJ
ijtc-40	1	69	management	management	NOUN
ijtc-40	1	70	studies	study	NOUN
ijtc-40	1	71	stiami	stiami	NOUN
ijtc-40	1	72	,	,	PUNCT
ijtc-40	1	73	jakarta	jakarta	PROPN
ijtc-40	1	74	correspondence	correspondence	NOUN
ijtc-40	1	75	:	:	PUNCT
ijtc-40	2	1	rhaty07@gmail.com	rhaty07@gmail.com	X
ijtc-40	2	2	submitted	submit	VERB
ijtc-40	2	3	:	:	PUNCT
ijtc-40	2	4	6	6	NUM
ijtc-40	2	5	august	august	PROPN
ijtc-40	2	6	2019	2019	NUM
ijtc-40	2	7	.	.	PUNCT
ijtc-40	3	1	revised	revise	VERB
ijtc-40	3	2	:	:	PUNCT
ijtc-40	3	3	24	24	NUM
ijtc-40	3	4	august	august	PROPN
ijtc-40	3	5	,	,	PUNCT
ijtc-40	3	6	18	18	NUM
ijtc-40	3	7	sept	sept	PROPN
ijtc-40	3	8	2019	2019	NUM
ijtc-40	3	9	.	.	PUNCT
ijtc-40	4	1	published	publish	VERB
ijtc-40	4	2	:	:	PUNCT
ijtc-40	4	3	30	30	NUM
ijtc-40	4	4	october	october	PROPN
ijtc-40	4	5	2019	2019	NUM
ijtc-40	4	6	.	.	PUNCT
ijtc-40	5	1	abstract	abstract	ADJ
ijtc-40	5	2	tax	tax	NOUN
ijtc-40	5	3	extensification	extensification	NOUN
ijtc-40	5	4	and	and	CCONJ
ijtc-40	5	5	intensification	intensification	NOUN
ijtc-40	5	6	are	be	AUX
ijtc-40	5	7	one	one	NUM
ijtc-40	5	8	of	of	ADP
ijtc-40	5	9	the	the	DET
ijtc-40	5	10	government	government	NOUN
ijtc-40	5	11	's	's	PART
ijtc-40	5	12	way	way	NOUN
ijtc-40	5	13	of	of	ADP
ijtc-40	5	14	improving	improve	VERB
ijtc-40	5	15	tax	tax	NOUN
ijtc-40	5	16	revenue	revenue	NOUN
ijtc-40	5	17	.	.	PUNCT
ijtc-40	6	1	therefore	therefore	ADV
ijtc-40	6	2	,	,	PUNCT
ijtc-40	6	3	revenue	revenue	NOUN
ijtc-40	6	4	officers	officer	NOUN
ijtc-40	6	5	are	be	AUX
ijtc-40	6	6	required	require	VERB
ijtc-40	6	7	to	to	PART
ijtc-40	6	8	be	be	AUX
ijtc-40	6	9	active	active	ADJ
ijtc-40	6	10	,	,	PUNCT
ijtc-40	6	11	as	as	ADV
ijtc-40	6	12	well	well	ADV
ijtc-40	6	13	as	as	ADP
ijtc-40	6	14	the	the	DET
ijtc-40	6	15	taxpayers	taxpayer	NOUN
ijtc-40	6	16	'	'	PART
ijtc-40	6	17	awareness	awareness	NOUN
ijtc-40	6	18	and	and	CCONJ
ijtc-40	6	19	willingness	willingness	NOUN
ijtc-40	6	20	.	.	PUNCT
ijtc-40	7	1	the	the	DET
ijtc-40	7	2	deficiency	deficiency	NOUN
ijtc-40	7	3	of	of	ADP
ijtc-40	7	4	willingness	willingness	NOUN
ijtc-40	7	5	to	to	PART
ijtc-40	7	6	pay	pay	VERB
ijtc-40	7	7	taxes	taxis	NOUN
ijtc-40	7	8	is	be	AUX
ijtc-40	7	9	inseparable	inseparable	ADJ
ijtc-40	7	10	from	from	ADP
ijtc-40	7	11	the	the	DET
ijtc-40	7	12	lack	lack	NOUN
ijtc-40	7	13	of	of	ADP
ijtc-40	7	14	knowledge	knowledge	NOUN
ijtc-40	7	15	,	,	PUNCT
ijtc-40	7	16	understanding	understanding	NOUN
ijtc-40	7	17	,	,	PUNCT
ijtc-40	7	18	service	service	NOUN
ijtc-40	7	19	,	,	PUNCT
ijtc-40	7	20	and	and	CCONJ
ijtc-40	7	21	financial	financial	ADJ
ijtc-40	7	22	condition	condition	NOUN
ijtc-40	7	23	of	of	ADP
ijtc-40	7	24	taxpayers	taxpayer	NOUN
ijtc-40	7	25	and	and	CCONJ
ijtc-40	7	26	is	be	AUX
ijtc-40	7	27	one	one	NUM
ijtc-40	7	28	of	of	ADP
ijtc-40	7	29	the	the	DET
ijtc-40	7	30	factors	factor	NOUN
ijtc-40	7	31	that	that	PRON
ijtc-40	7	32	hinder	hinder	VERB
ijtc-40	7	33	taxpayer	taxpayer	NOUN
ijtc-40	7	34	awareness	awareness	NOUN
ijtc-40	7	35	in	in	ADP
ijtc-40	7	36	carrying	carry	VERB
ijtc-40	7	37	out	out	ADP
ijtc-40	7	38	their	their	PRON
ijtc-40	7	39	tax	tax	NOUN
ijtc-40	7	40	obligations	obligation	NOUN
ijtc-40	7	41	.	.	PUNCT
ijtc-40	8	1	this	this	DET
ijtc-40	8	2	study	study	NOUN
ijtc-40	8	3	aims	aim	VERB
ijtc-40	8	4	to	to	PART
ijtc-40	8	5	analyze	analyze	VERB
ijtc-40	8	6	the	the	DET
ijtc-40	8	7	effect	effect	NOUN
ijtc-40	8	8	of	of	ADP
ijtc-40	8	9	tax	tax	NOUN
ijtc-40	8	10	awareness	awareness	NOUN
ijtc-40	8	11	,	,	PUNCT
ijtc-40	8	12	knowledge	knowledge	NOUN
ijtc-40	8	13	and	and	CCONJ
ijtc-40	8	14	understanding	understanding	NOUN
ijtc-40	8	15	of	of	ADP
ijtc-40	8	16	taxation	taxation	NOUN
ijtc-40	8	17	rules	rule	NOUN
ijtc-40	8	18	,	,	PUNCT
ijtc-40	8	19	service	service	NOUN
ijtc-40	8	20	quality	quality	NOUN
ijtc-40	8	21	,	,	PUNCT
ijtc-40	8	22	and	and	CCONJ
ijtc-40	8	23	financial	financial	ADJ
ijtc-40	8	24	conditions	condition	NOUN
ijtc-40	8	25	on	on	ADP
ijtc-40	8	26	the	the	DET
ijtc-40	8	27	taxpayer	taxpayer	NOUN
ijtc-40	8	28	readiness	readiness	NOUN
ijtc-40	8	29	of	of	ADP
ijtc-40	8	30	individual	individual	ADJ
ijtc-40	8	31	income	income	NOUN
ijtc-40	8	32	taxpayers	taxpayer	NOUN
ijtc-40	8	33	.	.	PUNCT
ijtc-40	9	1	the	the	DET
ijtc-40	9	2	population	population	NOUN
ijtc-40	9	3	used	use	VERB
ijtc-40	9	4	in	in	ADP
ijtc-40	9	5	this	this	DET
ijtc-40	9	6	study	study	NOUN
ijtc-40	9	7	are	be	AUX
ijtc-40	9	8	the	the	DET
ijtc-40	9	9	taxpayers	taxpayer	NOUN
ijtc-40	9	10	of	of	ADP
ijtc-40	9	11	bolu	bolu	PROPN
ijtc-40	9	12	online	online	PROPN
ijtc-40	9	13	business	business	PROPN
ijtc-40	9	14	community	community	NOUN
ijtc-40	9	15	smes	sme	NOUN
ijtc-40	9	16	.	.	PUNCT
ijtc-40	10	1	the	the	DET
ijtc-40	10	2	sample	sample	NOUN
ijtc-40	10	3	used	use	VERB
ijtc-40	10	4	was	be	AUX
ijtc-40	10	5	100	100	NUM
ijtc-40	10	6	respondents	respondent	NOUN
ijtc-40	10	7	.	.	PUNCT
ijtc-40	11	1	the	the	DET
ijtc-40	11	2	result	result	NOUN
ijtc-40	11	3	of	of	ADP
ijtc-40	11	4	this	this	DET
ijtc-40	11	5	study	study	NOUN
ijtc-40	11	6	indicates	indicate	VERB
ijtc-40	11	7	that	that	SCONJ
ijtc-40	11	8	the	the	DET
ijtc-40	11	9	awareness	awareness	NOUN
ijtc-40	11	10	of	of	ADP
ijtc-40	11	11	paying	pay	VERB
ijtc-40	11	12	taxes	taxis	NOUN
ijtc-40	11	13	and	and	CCONJ
ijtc-40	11	14	the	the	DET
ijtc-40	11	15	quality	quality	NOUN
ijtc-40	11	16	of	of	ADP
ijtc-40	11	17	service	service	NOUN
ijtc-40	11	18	do	do	AUX
ijtc-40	11	19	not	not	PART
ijtc-40	11	20	significantly	significantly	ADV
ijtc-40	11	21	influence	influence	VERB
ijtc-40	11	22	the	the	DET
ijtc-40	11	23	willingness	willingness	NOUN
ijtc-40	11	24	to	to	PART
ijtc-40	11	25	pay	pay	VERB
ijtc-40	11	26	taxes	taxis	NOUN
ijtc-40	11	27	.	.	PUNCT
ijtc-40	12	1	in	in	ADP
ijtc-40	12	2	contrast	contrast	NOUN
ijtc-40	12	3	,	,	PUNCT
ijtc-40	12	4	knowledge	knowledge	NOUN
ijtc-40	12	5	and	and	CCONJ
ijtc-40	12	6	understanding	understanding	NOUN
ijtc-40	12	7	of	of	ADP
ijtc-40	12	8	tax	tax	NOUN
ijtc-40	12	9	regulations	regulation	NOUN
ijtc-40	12	10	and	and	CCONJ
ijtc-40	12	11	financial	financial	ADJ
ijtc-40	12	12	conditions	condition	NOUN
ijtc-40	12	13	have	have	VERB
ijtc-40	12	14	a	a	DET
ijtc-40	12	15	positive	positive	ADJ
ijtc-40	12	16	influence	influence	NOUN
ijtc-40	12	17	on	on	ADP
ijtc-40	12	18	taxpayers	taxpayer	NOUN
ijtc-40	12	19	'	'	PART
ijtc-40	12	20	willingness	willingness	NOUN
ijtc-40	12	21	to	to	PART
ijtc-40	12	22	pay	pay	VERB
ijtc-40	12	23	.	.	PUNCT
ijtc-40	13	1	keywords	keyword	NOUN
ijtc-40	13	2	:	:	PUNCT
ijtc-40	13	3	tax	tax	NOUN
ijtc-40	13	4	awareness	awareness	NOUN
ijtc-40	13	5	,	,	PUNCT
ijtc-40	13	6	knowledge	knowledge	NOUN
ijtc-40	13	7	and	and	CCONJ
ijtc-40	13	8	understanding	understanding	NOUN
ijtc-40	13	9	of	of	ADP
ijtc-40	13	10	taxation	taxation	NOUN
ijtc-40	13	11	rules	rule	NOUN
ijtc-40	13	12	,	,	PUNCT
ijtc-40	13	13	service	service	NOUN
ijtc-40	13	14	quality	quality	NOUN
ijtc-40	13	15	,	,	PUNCT
ijtc-40	13	16	financial	financial	ADJ
ijtc-40	13	17	conditions	condition	NOUN
ijtc-40	13	18	,	,	PUNCT
ijtc-40	13	19	msmes	msme	NOUN
ijtc-40	13	20	,	,	PUNCT
ijtc-40	13	21	and	and	CCONJ
ijtc-40	13	22	gr	gr	ADP
ijtc-40	13	23	no.23	no.23	PROPN
ijtc-40	13	24	of	of	ADP
ijtc-40	13	25	2018	2018	NUM
ijtc-40	13	26	introduction	introduction	NOUN
ijtc-40	13	27	tax	tax	NOUN
ijtc-40	13	28	is	be	AUX
ijtc-40	13	29	the	the	DET
ijtc-40	13	30	central	central	ADJ
ijtc-40	13	31	source	source	NOUN
ijtc-40	13	32	of	of	ADP
ijtc-40	13	33	internal	internal	ADJ
ijtc-40	13	34	revenue	revenue	NOUN
ijtc-40	13	35	.	.	PUNCT
ijtc-40	14	1	without	without	ADP
ijtc-40	14	2	taxation	taxation	NOUN
ijtc-40	14	3	,	,	PUNCT
ijtc-40	14	4	the	the	DET
ijtc-40	14	5	country	country	NOUN
ijtc-40	14	6	is	be	AUX
ijtc-40	14	7	unable	unable	ADJ
ijtc-40	14	8	to	to	PART
ijtc-40	14	9	develop	develop	VERB
ijtc-40	14	10	well	well	ADV
ijtc-40	14	11	and	and	CCONJ
ijtc-40	14	12	smoothly	smoothly	ADV
ijtc-40	14	13	.	.	PUNCT
ijtc-40	15	1	most	most	ADJ
ijtc-40	15	2	of	of	ADP
ijtc-40	15	3	the	the	DET
ijtc-40	15	4	state	state	NOUN
ijtc-40	15	5	revenue	revenue	NOUN
ijtc-40	15	6	sources	source	NOUN
ijtc-40	15	7	contained	contain	VERB
ijtc-40	15	8	in	in	ADP
ijtc-40	15	9	the	the	DET
ijtc-40	15	10	state	state	NOUN
ijtc-40	15	11	budget	budget	NOUN
ijtc-40	15	12	(	(	PUNCT
ijtc-40	15	13	apbn	apbn	ADJ
ijtc-40	15	14	)	)	PUNCT
ijtc-40	15	15	come	come	VERB
ijtc-40	15	16	from	from	ADP
ijtc-40	15	17	taxes	taxis	NOUN
ijtc-40	15	18	.	.	PUNCT
ijtc-40	16	1	this	this	PRON
ijtc-40	16	2	is	be	AUX
ijtc-40	16	3	evident	evident	ADJ
ijtc-40	16	4	in	in	ADP
ijtc-40	16	5	the	the	DET
ijtc-40	16	6	realization	realization	NOUN
ijtc-40	16	7	of	of	ADP
ijtc-40	16	8	tax	tax	NOUN
ijtc-40	16	9	revenue	revenue	NOUN
ijtc-40	16	10	in	in	ADP
ijtc-40	16	11	2018	2018	NUM
ijtc-40	16	12	,	,	PUNCT
ijtc-40	16	13	according	accord	VERB
ijtc-40	16	14	to	to	ADP
ijtc-40	16	15	the	the	DET
ijtc-40	16	16	revised	revise	VERB
ijtc-40	16	17	state	state	NOUN
ijtc-40	16	18	budget	budget	NOUN
ijtc-40	16	19	of	of	ADP
ijtc-40	16	20	2018	2018	NUM
ijtc-40	16	21	,	,	PUNCT
ijtc-40	16	22	the	the	DET
ijtc-40	16	23	total	total	ADJ
ijtc-40	16	24	tax	tax	NOUN
ijtc-40	16	25	revenue	revenue	NOUN
ijtc-40	16	26	reached	reach	VERB
ijtc-40	16	27	rp.1	rp.1	PROPN
ijtc-40	16	28	,	,	PUNCT
ijtc-40	16	29	315.9	315.9	NUM
ijtc-40	16	30	trillion	trillion	NUM
ijtc-40	16	31	or	or	CCONJ
ijtc-40	16	32	grew	grow	VERB
ijtc-40	16	33	by	by	ADP
ijtc-40	16	34	14.3	14.3	NUM
ijtc-40	16	35	%	%	NOUN
ijtc-40	16	36	.	.	PUNCT
ijtc-40	17	1	this	this	DET
ijtc-40	17	2	tax	tax	NOUN
ijtc-40	17	3	growth	growth	NOUN
ijtc-40	17	4	is	be	AUX
ijtc-40	17	5	the	the	DET
ijtc-40	17	6	highest	high	ADJ
ijtc-40	17	7	revenue	revenue	NOUN
ijtc-40	17	8	since	since	SCONJ
ijtc-40	17	9	2012	2012	NUM
ijtc-40	17	10	.	.	PUNCT
ijtc-40	18	1	the	the	DET
ijtc-40	18	2	tax	tax	NOUN
ijtc-40	18	3	ratio	ratio	NOUN
ijtc-40	18	4	also	also	ADV
ijtc-40	18	5	reached	reach	VERB
ijtc-40	18	6	11.5	11.5	NUM
ijtc-40	18	7	%	%	NOUN
ijtc-40	18	8	of	of	ADP
ijtc-40	18	9	gross	gross	ADJ
ijtc-40	18	10	domestic	domestic	ADJ
ijtc-40	18	11	revenue	revenue	NOUN
ijtc-40	18	12	(	(	PUNCT
ijtc-40	18	13	gdp	gdp	NOUN
ijtc-40	18	14	)	)	PUNCT
ijtc-40	18	15	,	,	PUNCT
ijtc-40	18	16	which	which	PRON
ijtc-40	18	17	increased	increase	VERB
ijtc-40	18	18	by	by	ADP
ijtc-40	18	19	0.8	0.8	NUM
ijtc-40	18	20	%	%	NOUN
ijtc-40	18	21	from	from	ADP
ijtc-40	18	22	2017	2017	NUM
ijtc-40	18	23	.	.	PUNCT
ijtc-40	19	1	with	with	ADP
ijtc-40	19	2	the	the	DET
ijtc-40	19	3	improved	improved	ADJ
ijtc-40	19	4	tax	tax	NOUN
ijtc-40	19	5	revenue	revenue	NOUN
ijtc-40	19	6	,	,	PUNCT
ijtc-40	19	7	the	the	DET
ijtc-40	19	8	tax	tax	NOUN
ijtc-40	19	9	18	18	NUM
ijtc-40	19	10	|	|	CCONJ
ijtc-40	19	11	ilomata	ilomata	PROPN
ijtc-40	19	12	international	international	ADJ
ijtc-40	19	13	journal	journal	NOUN
ijtc-40	19	14	of	of	ADP
ijtc-40	19	15	tax	tax	PROPN
ijtc-40	19	16	&	&	CCONJ
ijtc-40	19	17	accounting	accounting	PROPN
ijtc-40	19	18	vol	vol	NOUN
ijtc-40	19	19	.	.	PROPN
ijtc-40	20	1	1	1	NUM
ijtc-40	20	2	no	no	NOUN
ijtc-40	20	3	.	.	NOUN
ijtc-40	20	4	1	1	NUM
ijtc-40	20	5	oct	oct	PROPN
ijtc-40	20	6	2019	2019	NUM
ijtc-40	20	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-40	20	8	mailto:rhaty07@gmail.com	mailto:rhaty07@gmail.com	PROPN
ijtc-40	20	9	factors	factor	NOUN
ijtc-40	20	10	that	that	PRON
ijtc-40	20	11	influence	influence	VERB
ijtc-40	20	12	msme	msme	PROPN
ijtc-40	20	13	taxpayers	taxpayer	NOUN
ijtc-40	20	14	'	'	PART
ijtc-40	20	15	willingness	willingness	NOUN
ijtc-40	20	16	to	to	PART
ijtc-40	20	17	pay	pay	VERB
ijtc-40	20	18	tax	tax	NOUN
ijtc-40	20	19	after	after	SCONJ
ijtc-40	20	20	the	the	DET
ijtc-40	20	21	implementation	implementation	NOUN
ijtc-40	20	22	of	of	ADP
ijtc-40	20	23	the	the	DET
ijtc-40	20	24	government	government	NOUN
ijtc-40	20	25	rules	rule	VERB
ijtc-40	20	26	number	number	NOUN
ijtc-40	20	27	23	23	NUM
ijtc-40	20	28	of	of	ADP
ijtc-40	20	29	2018	2018	NUM
ijtc-40	20	30	kumala	kumala	NOUN
ijtc-40	20	31	ratio	ratio	NOUN
ijtc-40	20	32	experienced	experience	VERB
ijtc-40	20	33	a	a	DET
ijtc-40	20	34	significant	significant	ADJ
ijtc-40	20	35	improvement	improvement	NOUN
ijtc-40	20	36	in	in	ADP
ijtc-40	20	37	just	just	ADV
ijtc-40	20	38	a	a	PRON
ijtc-40	20	39	year	year	NOUN
ijtc-40	20	40	(	(	PUNCT
ijtc-40	20	41	https://www.kemenkeu.go.id	https://www.kemenkeu.go.id	PROPN
ijtc-40	20	42	)	)	PUNCT
ijtc-40	20	43	.	.	PUNCT
ijtc-40	21	1	to	to	PART
ijtc-40	21	2	overcome	overcome	VERB
ijtc-40	21	3	these	these	DET
ijtc-40	21	4	problems	problem	NOUN
ijtc-40	21	5	,	,	PUNCT
ijtc-40	21	6	the	the	DET
ijtc-40	21	7	government	government	NOUN
ijtc-40	21	8	through	through	ADP
ijtc-40	21	9	the	the	DET
ijtc-40	21	10	directorate	directorate	ADJ
ijtc-40	21	11	general	general	NOUN
ijtc-40	21	12	of	of	ADP
ijtc-40	21	13	taxes	taxis	NOUN
ijtc-40	21	14	since	since	SCONJ
ijtc-40	21	15	july	july	PROPN
ijtc-40	21	16	2013	2013	NUM
ijtc-40	21	17	issued	issue	VERB
ijtc-40	21	18	government	government	NOUN
ijtc-40	21	19	regulation	regulation	NOUN
ijtc-40	21	20	(	(	PUNCT
ijtc-40	21	21	gr	gr	NOUN
ijtc-40	21	22	)	)	PUNCT
ijtc-40	21	23	no	no	DET
ijtc-40	21	24	46	46	NUM
ijtc-40	21	25	of	of	ADP
ijtc-40	21	26	2013	2013	NUM
ijtc-40	21	27	concerning	concern	VERB
ijtc-40	21	28	tax	tax	NOUN
ijtc-40	21	29	regime	regime	NOUN
ijtc-40	21	30	from	from	ADP
ijtc-40	21	31	on	on	ADP
ijtc-40	21	32	business	business	NOUN
ijtc-40	21	33	income	income	NOUN
ijtc-40	21	34	of	of	ADP
ijtc-40	21	35	individual	individual	NOUN
ijtc-40	21	36	with	with	ADP
ijtc-40	21	37	a	a	DET
ijtc-40	21	38	certain	certain	ADJ
ijtc-40	21	39	gross	gross	ADJ
ijtc-40	21	40	turnover	turnover	NOUN
ijtc-40	21	41	was	be	AUX
ijtc-40	21	42	amended	amend	VERB
ijtc-40	21	43	to	to	ADP
ijtc-40	21	44	government	government	NOUN
ijtc-40	21	45	regulation	regulation	NOUN
ijtc-40	21	46	(	(	PUNCT
ijtc-40	21	47	gr	gr	NOUN
ijtc-40	21	48	)	)	PUNCT
ijtc-40	21	49	no	no	NOUN
ijtc-40	21	50	.	.	NOUN
ijtc-40	21	51	23	23	NUM
ijtc-40	21	52	of	of	ADP
ijtc-40	21	53	2018	2018	NUM
ijtc-40	21	54	which	which	PRON
ijtc-40	21	55	has	have	AUX
ijtc-40	21	56	been	be	AUX
ijtc-40	21	57	in	in	ADP
ijtc-40	21	58	effect	effect	NOUN
ijtc-40	21	59	since	since	SCONJ
ijtc-40	21	60	july	july	PROPN
ijtc-40	21	61	2018	2018	NUM
ijtc-40	21	62	.	.	PUNCT
ijtc-40	22	1	indirectly	indirectly	ADV
ijtc-40	22	2	,	,	PUNCT
ijtc-40	22	3	the	the	DET
ijtc-40	22	4	intended	intend	VERB
ijtc-40	22	5	target	target	NOUN
ijtc-40	22	6	of	of	ADP
ijtc-40	22	7	this	this	DET
ijtc-40	22	8	government	government	NOUN
ijtc-40	22	9	regulation	regulation	NOUN
ijtc-40	22	10	is	be	AUX
ijtc-40	22	11	msmes	msme	NOUN
ijtc-40	22	12	,	,	PUNCT
ijtc-40	22	13	both	both	DET
ijtc-40	22	14	individuals	individual	NOUN
ijtc-40	22	15	,	,	PUNCT
ijtc-40	22	16	and	and	CCONJ
ijtc-40	22	17	entities	entity	NOUN
ijtc-40	22	18	,	,	PUNCT
ijtc-40	22	19	except	except	SCONJ
ijtc-40	22	20	for	for	ADP
ijtc-40	22	21	permanent	permanent	ADJ
ijtc-40	22	22	business	business	NOUN
ijtc-40	22	23	entities	entity	NOUN
ijtc-40	22	24	that	that	PRON
ijtc-40	22	25	have	have	VERB
ijtc-40	22	26	gross	gross	ADJ
ijtc-40	22	27	circulation	circulation	NOUN
ijtc-40	22	28	not	not	PART
ijtc-40	22	29	more	more	ADJ
ijtc-40	22	30	than	than	ADP
ijtc-40	22	31	rp.4.8	rp.4.8	VERB
ijtc-40	22	32	billion	billion	NUM
ijtc-40	22	33	.	.	PUNCT
ijtc-40	23	1	therefore	therefore	ADV
ijtc-40	23	2	,	,	PUNCT
ijtc-40	23	3	the	the	DET
ijtc-40	23	4	writer	writer	NOUN
ijtc-40	23	5	wants	want	VERB
ijtc-40	23	6	to	to	PART
ijtc-40	23	7	analyse	analyse	VERB
ijtc-40	23	8	the	the	DET
ijtc-40	23	9	factors	factor	NOUN
ijtc-40	23	10	that	that	PRON
ijtc-40	23	11	influence	influence	VERB
ijtc-40	23	12	the	the	DET
ijtc-40	23	13	taxpayer	taxpayer	NOUN
ijtc-40	23	14	's	's	PART
ijtc-40	23	15	willingness	willingness	NOUN
ijtc-40	23	16	to	to	PART
ijtc-40	23	17	pay	pay	VERB
ijtc-40	23	18	taxes	taxis	NOUN
ijtc-40	23	19	after	after	ADP
ijtc-40	23	20	the	the	DET
ijtc-40	23	21	enactment	enactment	NOUN
ijtc-40	23	22	of	of	ADP
ijtc-40	23	23	government	government	NOUN
ijtc-40	23	24	regulation	regulation	NOUN
ijtc-40	23	25	no.23	no.23	PROPN
ijtc-40	23	26	of	of	ADP
ijtc-40	23	27	2018	2018	NUM
ijtc-40	23	28	in	in	ADP
ijtc-40	23	29	the	the	DET
ijtc-40	23	30	bolu	bolu	PROPN
ijtc-40	23	31	online	online	PROPN
ijtc-40	23	32	business	business	PROPN
ijtc-40	23	33	community	community	NOUN
ijtc-40	23	34	.	.	PUNCT
ijtc-40	24	1	the	the	DET
ijtc-40	24	2	bolu	bolu	PROPN
ijtc-40	24	3	community	community	PROPN
ijtc-40	24	4	(	(	PUNCT
ijtc-40	24	5	belajar	belajar	PROPN
ijtc-40	24	6	online	online	PROPN
ijtc-40	24	7	yuk	yuk	PROPN
ijtc-40	24	8	!	!	PUNCT
ijtc-40	24	9	)	)	PUNCT
ijtc-40	24	10	is	be	AUX
ijtc-40	24	11	a	a	DET
ijtc-40	24	12	community	community	NOUN
ijtc-40	24	13	and	and	CCONJ
ijtc-40	24	14	place	place	NOUN
ijtc-40	24	15	for	for	ADP
ijtc-40	24	16	online	online	ADJ
ijtc-40	24	17	learning	learning	NOUN
ijtc-40	24	18	to	to	PART
ijtc-40	24	19	maximize	maximize	VERB
ijtc-40	24	20	and	and	CCONJ
ijtc-40	24	21	develop	develop	VERB
ijtc-40	24	22	its	its	PRON
ijtc-40	24	23	members	member	NOUN
ijtc-40	24	24	'	'	PART
ijtc-40	24	25	business	business	NOUN
ijtc-40	24	26	.	.	PUNCT
ijtc-40	25	1	the	the	DET
ijtc-40	25	2	bolu	bolu	PROPN
ijtc-40	25	3	community	community	PROPN
ijtc-40	25	4	was	be	AUX
ijtc-40	25	5	established	establish	VERB
ijtc-40	25	6	in	in	ADP
ijtc-40	25	7	2014	2014	NUM
ijtc-40	25	8	and	and	CCONJ
ijtc-40	25	9	today	today	NOUN
ijtc-40	25	10	has	have	VERB
ijtc-40	25	11	more	more	ADJ
ijtc-40	25	12	than	than	ADP
ijtc-40	25	13	3,000	3,000	NUM
ijtc-40	25	14	members	member	NOUN
ijtc-40	25	15	and	and	CCONJ
ijtc-40	25	16	alumni	alumnus	NOUN
ijtc-40	25	17	who	who	PRON
ijtc-40	25	18	have	have	AUX
ijtc-40	25	19	successfully	successfully	ADV
ijtc-40	25	20	developed	develop	VERB
ijtc-40	25	21	their	their	PRON
ijtc-40	25	22	online	online	ADJ
ijtc-40	25	23	business	business	NOUN
ijtc-40	25	24	.	.	PUNCT
ijtc-40	26	1	based	base	VERB
ijtc-40	26	2	on	on	ADP
ijtc-40	26	3	act	act	NOUN
ijtc-40	26	4	1	1	NUM
ijtc-40	26	5	number	number	NOUN
ijtc-40	26	6	16	16	NUM
ijtc-40	26	7	of	of	ADP
ijtc-40	26	8	2009	2009	NUM
ijtc-40	26	9	,	,	PUNCT
ijtc-40	26	10	tax	tax	NOUN
ijtc-40	26	11	is	be	AUX
ijtc-40	26	12	a	a	DET
ijtc-40	26	13	mandatory	mandatory	ADJ
ijtc-40	26	14	contribution	contribution	NOUN
ijtc-40	26	15	to	to	ADP
ijtc-40	26	16	a	a	DET
ijtc-40	26	17	state	state	NOUN
ijtc-40	26	18	owed	owe	VERB
ijtc-40	26	19	by	by	ADP
ijtc-40	26	20	a	a	DET
ijtc-40	26	21	personal	personal	ADJ
ijtc-40	26	22	or	or	CCONJ
ijtc-40	26	23	corporate	corporate	ADJ
ijtc-40	26	24	taxpayer	taxpayer	NOUN
ijtc-40	26	25	whose	whose	DET
ijtc-40	26	26	nature	nature	NOUN
ijtc-40	26	27	is	be	AUX
ijtc-40	26	28	coercive	coercive	ADJ
ijtc-40	26	29	under	under	ADP
ijtc-40	26	30	the	the	DET
ijtc-40	26	31	law	law	NOUN
ijtc-40	26	32	by	by	ADP
ijtc-40	26	33	not	not	PART
ijtc-40	26	34	getting	get	VERB
ijtc-40	26	35	a	a	DET
ijtc-40	26	36	direct	direct	ADJ
ijtc-40	26	37	reward	reward	NOUN
ijtc-40	26	38	and	and	CCONJ
ijtc-40	26	39	is	be	AUX
ijtc-40	26	40	used	use	VERB
ijtc-40	26	41	for	for	ADP
ijtc-40	26	42	the	the	DET
ijtc-40	26	43	country	country	NOUN
ijtc-40	26	44	's	's	PART
ijtc-40	26	45	needs	need	NOUN
ijtc-40	26	46	for	for	ADP
ijtc-40	26	47	people	people	NOUN
ijtc-40	26	48	's	's	PART
ijtc-40	26	49	prosperity	prosperity	NOUN
ijtc-40	26	50	.	.	PUNCT
ijtc-40	27	1	whereas	whereas	SCONJ
ijtc-40	27	2	according	accord	VERB
ijtc-40	27	3	to	to	ADP
ijtc-40	27	4	law	law	NOUN
ijtc-40	27	5	article	article	NOUN
ijtc-40	27	6	1	1	NUM
ijtc-40	27	7	number	number	NOUN
ijtc-40	27	8	16	16	NUM
ijtc-40	27	9	of	of	ADP
ijtc-40	27	10	2009	2009	NUM
ijtc-40	27	11	,	,	PUNCT
ijtc-40	27	12	the	the	DET
ijtc-40	27	13	taxpayer	taxpayer	NOUN
ijtc-40	27	14	is	be	AUX
ijtc-40	27	15	an	an	DET
ijtc-40	27	16	individual	individual	ADJ
ijtc-40	27	17	or	or	CCONJ
ijtc-40	27	18	entity	entity	NOUN
ijtc-40	27	19	,	,	PUNCT
ijtc-40	27	20	including	include	VERB
ijtc-40	27	21	taxpayers	taxpayer	NOUN
ijtc-40	27	22	,	,	PUNCT
ijtc-40	27	23	tax	tax	NOUN
ijtc-40	27	24	-	-	PUNCT
ijtc-40	27	25	cutters	cutter	NOUN
ijtc-40	27	26	,	,	PUNCT
ijtc-40	27	27	and	and	CCONJ
ijtc-40	27	28	tax	tax	NOUN
ijtc-40	27	29	collectors	collector	NOUN
ijtc-40	27	30	,	,	PUNCT
ijtc-40	27	31	who	who	PRON
ijtc-40	27	32	have	have	VERB
ijtc-40	27	33	taxation	taxation	NOUN
ijtc-40	27	34	rights	right	NOUN
ijtc-40	27	35	and	and	CCONJ
ijtc-40	27	36	obligations	obligation	NOUN
ijtc-40	27	37	per	per	ADP
ijtc-40	27	38	tax	tax	NOUN
ijtc-40	27	39	legislation	legislation	NOUN
ijtc-40	27	40	's	's	PART
ijtc-40	27	41	provisions	provision	NOUN
ijtc-40	27	42	.	.	PUNCT
ijtc-40	28	1	in	in	ADP
ijtc-40	28	2	law	law	NOUN
ijtc-40	28	3	number	number	NOUN
ijtc-40	28	4	20	20	NUM
ijtc-40	28	5	,	,	PUNCT
ijtc-40	28	6	2008	2008	NUM
ijtc-40	28	7	,	,	PUNCT
ijtc-40	28	8	article	article	NOUN
ijtc-40	28	9	1	1	NUM
ijtc-40	28	10	in	in	ADP
ijtc-40	28	11	chapter	chapter	NOUN
ijtc-40	28	12	i	i	PRON
ijtc-40	28	13	,	,	PUNCT
ijtc-40	28	14	it	it	PRON
ijtc-40	28	15	is	be	AUX
ijtc-40	28	16	stated	state	VERB
ijtc-40	28	17	that	that	SCONJ
ijtc-40	28	18	microenterprise	microenterprise	NOUN
ijtc-40	28	19	(	(	PUNCT
ijtc-40	28	20	mie	mie	PROPN
ijtc-40	28	21	)	)	PUNCT
ijtc-40	28	22	is	be	AUX
ijtc-40	28	23	a	a	DET
ijtc-40	28	24	productive	productive	ADJ
ijtc-40	28	25	business	business	NOUN
ijtc-40	28	26	independently	independently	ADV
ijtc-40	28	27	owned	own	VERB
ijtc-40	28	28	by	by	ADP
ijtc-40	28	29	a	a	DET
ijtc-40	28	30	person	person	NOUN
ijtc-40	28	31	or	or	CCONJ
ijtc-40	28	32	a	a	DET
ijtc-40	28	33	business	business	NOUN
ijtc-40	28	34	entity	entity	NOUN
ijtc-40	28	35	fulfilling	fulfil	VERB
ijtc-40	28	36	the	the	DET
ijtc-40	28	37	criteria	criterion	NOUN
ijtc-40	28	38	of	of	ADP
ijtc-40	28	39	mie	mie	PROPN
ijtc-40	28	40	.	.	PUNCT
ijtc-40	28	41	small	small	ADJ
ijtc-40	28	42	enterprise	enterprise	NOUN
ijtc-40	28	43	(	(	PUNCT
ijtc-40	28	44	se	se	X
ijtc-40	28	45	)	)	PUNCT
ijtc-40	28	46	is	be	AUX
ijtc-40	28	47	a	a	DET
ijtc-40	28	48	stand	stand	VERB
ijtc-40	28	49	-	-	PUNCT
ijtc-40	28	50	alone	alone	ADV
ijtc-40	28	51	productive	productive	ADJ
ijtc-40	28	52	economic	economic	ADJ
ijtc-40	28	53	enterprise	enterprise	NOUN
ijtc-40	28	54	undertaken	undertake	VERB
ijtc-40	28	55	by	by	ADP
ijtc-40	28	56	a	a	DET
ijtc-40	28	57	person	person	NOUN
ijtc-40	28	58	or	or	CCONJ
ijtc-40	28	59	a	a	DET
ijtc-40	28	60	business	business	NOUN
ijtc-40	28	61	entity	entity	NOUN
ijtc-40	28	62	that	that	PRON
ijtc-40	28	63	is	be	AUX
ijtc-40	28	64	not	not	PART
ijtc-40	28	65	a	a	DET
ijtc-40	28	66	subsidiary	subsidiary	NOUN
ijtc-40	28	67	or	or	CCONJ
ijtc-40	28	68	not	not	PART
ijtc-40	28	69	a	a	DET
ijtc-40	28	70	branch	branch	NOUN
ijtc-40	28	71	of	of	ADP
ijtc-40	28	72	a	a	DET
ijtc-40	28	73	medium	medium	ADJ
ijtc-40	28	74	enterprise	enterprise	NOUN
ijtc-40	28	75	(	(	PUNCT
ijtc-40	28	76	me	i	PRON
ijtc-40	28	77	)	)	PUNCT
ijtc-40	28	78	or	or	CCONJ
ijtc-40	28	79	a	a	DET
ijtc-40	28	80	large	large	ADJ
ijtc-40	28	81	enterprise	enterprise	NOUN
ijtc-40	28	82	(	(	PUNCT
ijtc-40	28	83	le	le	X
ijtc-40	28	84	)	)	PUNCT
ijtc-40	28	85	that	that	PRON
ijtc-40	28	86	meets	meet	VERB
ijtc-40	28	87	the	the	DET
ijtc-40	28	88	se	se	PROPN
ijtc-40	28	89	criteria	criterion	NOUN
ijtc-40	28	90	.	.	PUNCT
ijtc-40	29	1	while	while	SCONJ
ijtc-40	29	2	medium	medium	ADJ
ijtc-40	29	3	enterprise	enterprise	NOUN
ijtc-40	29	4	is	be	AUX
ijtc-40	29	5	a	a	DET
ijtc-40	29	6	stand	stand	VERB
ijtc-40	29	7	-	-	PUNCT
ijtc-40	29	8	alone	alone	ADV
ijtc-40	29	9	productive	productive	ADJ
ijtc-40	29	10	economic	economic	ADJ
ijtc-40	29	11	enterprise	enterprise	NOUN
ijtc-40	29	12	undertaken	undertake	VERB
ijtc-40	29	13	by	by	ADP
ijtc-40	29	14	a	a	DET
ijtc-40	29	15	person	person	NOUN
ijtc-40	29	16	or	or	CCONJ
ijtc-40	29	17	a	a	DET
ijtc-40	29	18	business	business	NOUN
ijtc-40	29	19	entity	entity	NOUN
ijtc-40	29	20	that	that	PRON
ijtc-40	29	21	is	be	AUX
ijtc-40	29	22	not	not	PART
ijtc-40	29	23	a	a	DET
ijtc-40	29	24	subsidiary	subsidiary	NOUN
ijtc-40	29	25	or	or	CCONJ
ijtc-40	29	26	not	not	PART
ijtc-40	29	27	a	a	DET
ijtc-40	29	28	branch	branch	NOUN
ijtc-40	29	29	of	of	ADP
ijtc-40	29	30	a	a	DET
ijtc-40	29	31	se	se	NOUN
ijtc-40	29	32	or	or	CCONJ
ijtc-40	29	33	a	a	DET
ijtc-40	29	34	le	le	X
ijtc-40	29	35	with	with	ADP
ijtc-40	29	36	the	the	DET
ijtc-40	29	37	number	number	NOUN
ijtc-40	29	38	of	of	ADP
ijtc-40	29	39	net	net	ADJ
ijtc-40	29	40	assets	asset	NOUN
ijtc-40	29	41	or	or	CCONJ
ijtc-40	29	42	annual	annual	ADJ
ijtc-40	29	43	sales	sale	NOUN
ijtc-40	29	44	as	as	SCONJ
ijtc-40	29	45	stipulated	stipulate	VERB
ijtc-40	29	46	in	in	ADP
ijtc-40	29	47	the	the	DET
ijtc-40	29	48	act	act	NOUN
ijtc-40	29	49	.	.	PUNCT
ijtc-40	30	1	last	last	ADJ
ijtc-40	30	2	,	,	PUNCT
ijtc-40	30	3	large	large	ADJ
ijtc-40	30	4	enterprise	enterprise	NOUN
ijtc-40	30	5	(	(	PUNCT
ijtc-40	30	6	le	le	X
ijtc-40	30	7	)	)	PUNCT
ijtc-40	30	8	is	be	AUX
ijtc-40	30	9	a	a	DET
ijtc-40	30	10	business	business	NOUN
ijtc-40	30	11	owned	own	VERB
ijtc-40	30	12	by	by	ADP
ijtc-40	30	13	a	a	DET
ijtc-40	30	14	business	business	NOUN
ijtc-40	30	15	entity	entity	NOUN
ijtc-40	30	16	with	with	ADP
ijtc-40	30	17	a	a	DET
ijtc-40	30	18	net	net	ADJ
ijtc-40	30	19	worth	worth	NOUN
ijtc-40	30	20	or	or	CCONJ
ijtc-40	30	21	annual	annual	ADJ
ijtc-40	30	22	sales	sale	NOUN
ijtc-40	30	23	greater	great	ADJ
ijtc-40	30	24	than	than	ADP
ijtc-40	30	25	a	a	DET
ijtc-40	30	26	medium	medium	ADJ
ijtc-40	30	27	business	business	NOUN
ijtc-40	30	28	.	.	PUNCT
ijtc-40	31	1	tax	tax	NOUN
ijtc-40	31	2	willingness	willingness	NOUN
ijtc-40	31	3	is	be	AUX
ijtc-40	31	4	a	a	DET
ijtc-40	31	5	value	value	NOUN
ijtc-40	31	6	that	that	PRON
ijtc-40	31	7	is	be	AUX
ijtc-40	31	8	willing	willing	ADJ
ijtc-40	31	9	to	to	PART
ijtc-40	31	10	be	be	AUX
ijtc-40	31	11	conditioned	condition	VERB
ijtc-40	31	12	by	by	ADP
ijtc-40	31	13	someone	someone	PRON
ijtc-40	31	14	(	(	PUNCT
ijtc-40	31	15	stipulated	stipulate	VERB
ijtc-40	31	16	by	by	ADP
ijtc-40	31	17	the	the	DET
ijtc-40	31	18	regulations	regulation	NOUN
ijtc-40	31	19	)	)	PUNCT
ijtc-40	31	20	that	that	PRON
ijtc-40	31	21	is	be	AUX
ijtc-40	31	22	used	use	VERB
ijtc-40	31	23	to	to	PART
ijtc-40	31	24	finance	finance	VERB
ijtc-40	31	25	general	general	ADJ
ijtc-40	31	26	state	state	NOUN
ijtc-40	31	27	expenditures	expenditure	NOUN
ijtc-40	31	28	by	by	ADP
ijtc-40	31	29	not	not	PART
ijtc-40	31	30	obtaining	obtain	VERB
ijtc-40	31	31	direct	direct	ADJ
ijtc-40	31	32	service	service	NOUN
ijtc-40	31	33	(	(	PUNCT
ijtc-40	31	34	contra	contra	NOUN
ijtc-40	31	35	-	-	NOUN
ijtc-40	31	36	performance	performance	NOUN
ijtc-40	31	37	)	)	PUNCT
ijtc-40	31	38	directly	directly	ADV
ijtc-40	31	39	(	(	PUNCT
ijtc-40	31	40	widayati	widayati	NOUN
ijtc-40	31	41	and	and	CCONJ
ijtc-40	31	42	nurlis	nurli	NOUN
ijtc-40	31	43	,	,	PUNCT
ijtc-40	31	44	2010	2010	NUM
ijtc-40	31	45	)	)	PUNCT
ijtc-40	31	46	.	.	PUNCT
ijtc-40	32	1	19	19	NUM
ijtc-40	32	2	|	|	ADV
ijtc-40	32	3	ilomata	ilomata	PROPN
ijtc-40	32	4	international	international	ADJ
ijtc-40	32	5	journal	journal	NOUN
ijtc-40	32	6	of	of	ADP
ijtc-40	32	7	tax	tax	PROPN
ijtc-40	32	8	&	&	CCONJ
ijtc-40	32	9	accounting	accounting	PROPN
ijtc-40	32	10	vol	vol	NOUN
ijtc-40	32	11	.	.	PROPN
ijtc-40	32	12	1	1	NUM
ijtc-40	32	13	no	no	NOUN
ijtc-40	32	14	.	.	NOUN
ijtc-40	32	15	1	1	NUM
ijtc-40	32	16	oct	oct	PROPN
ijtc-40	32	17	2019	2019	NUM
ijtc-40	32	18	https://www.kemenkeu.go.id/	https://www.kemenkeu.go.id/	NOUN
ijtc-40	32	19	factors	factor	NOUN
ijtc-40	32	20	that	that	PRON
ijtc-40	32	21	influence	influence	VERB
ijtc-40	32	22	msme	msme	PROPN
ijtc-40	32	23	taxpayers	taxpayer	NOUN
ijtc-40	32	24	'	'	PART
ijtc-40	32	25	willingness	willingness	NOUN
ijtc-40	32	26	to	to	PART
ijtc-40	32	27	pay	pay	VERB
ijtc-40	32	28	tax	tax	NOUN
ijtc-40	32	29	after	after	SCONJ
ijtc-40	32	30	the	the	DET
ijtc-40	32	31	implementation	implementation	NOUN
ijtc-40	32	32	of	of	ADP
ijtc-40	32	33	the	the	DET
ijtc-40	32	34	government	government	NOUN
ijtc-40	32	35	rules	rule	VERB
ijtc-40	32	36	number	number	NOUN
ijtc-40	32	37	23	23	NUM
ijtc-40	32	38	of	of	ADP
ijtc-40	32	39	2018	2018	NUM
ijtc-40	32	40	kumala	kumala	NOUN
ijtc-40	32	41	tax	tax	NOUN
ijtc-40	32	42	awareness	awareness	NOUN
ijtc-40	32	43	can	can	AUX
ijtc-40	32	44	be	be	AUX
ijtc-40	32	45	interpreted	interpret	VERB
ijtc-40	32	46	as	as	ADP
ijtc-40	32	47	a	a	DET
ijtc-40	32	48	form	form	NOUN
ijtc-40	32	49	of	of	ADP
ijtc-40	32	50	moral	moral	ADJ
ijtc-40	32	51	attitude	attitude	NOUN
ijtc-40	32	52	by	by	ADP
ijtc-40	32	53	providing	provide	VERB
ijtc-40	32	54	a	a	DET
ijtc-40	32	55	contribution	contribution	NOUN
ijtc-40	32	56	to	to	ADP
ijtc-40	32	57	the	the	DET
ijtc-40	32	58	state	state	NOUN
ijtc-40	32	59	to	to	PART
ijtc-40	32	60	support	support	VERB
ijtc-40	32	61	the	the	DET
ijtc-40	32	62	country	country	NOUN
ijtc-40	32	63	's	's	PART
ijtc-40	32	64	development	development	NOUN
ijtc-40	32	65	and	and	CCONJ
ijtc-40	32	66	seeks	seek	VERB
ijtc-40	32	67	to	to	PART
ijtc-40	32	68	comply	comply	VERB
ijtc-40	32	69	with	with	ADP
ijtc-40	32	70	all	all	DET
ijtc-40	32	71	regulations	regulation	NOUN
ijtc-40	32	72	that	that	PRON
ijtc-40	32	73	have	have	AUX
ijtc-40	32	74	been	be	AUX
ijtc-40	32	75	set	set	VERB
ijtc-40	32	76	by	by	ADP
ijtc-40	32	77	the	the	DET
ijtc-40	32	78	state	state	NOUN
ijtc-40	32	79	that	that	PRON
ijtc-40	32	80	can	can	AUX
ijtc-40	32	81	be	be	AUX
ijtc-40	32	82	forced	force	VERB
ijtc-40	32	83	on	on	ADP
ijtc-40	32	84	taxpayers	taxpayer	NOUN
ijtc-40	32	85	.	.	PUNCT
ijtc-40	33	1	the	the	DET
ijtc-40	33	2	important	important	ADJ
ijtc-40	33	3	indicators	indicator	NOUN
ijtc-40	33	4	in	in	ADP
ijtc-40	33	5	raising	raise	VERB
ijtc-40	33	6	awareness	awareness	NOUN
ijtc-40	33	7	among	among	ADP
ijtc-40	33	8	taxpayers	taxpayer	NOUN
ijtc-40	33	9	are	be	AUX
ijtc-40	33	10	by	by	ADP
ijtc-40	33	11	creating	create	VERB
ijtc-40	33	12	taxpayers	taxpayer	NOUN
ijtc-40	33	13	'	'	PART
ijtc-40	33	14	positive	positive	ADJ
ijtc-40	33	15	perceptions	perception	NOUN
ijtc-40	33	16	about	about	ADP
ijtc-40	33	17	their	their	PRON
ijtc-40	33	18	tax	tax	NOUN
ijtc-40	33	19	obligations	obligation	NOUN
ijtc-40	33	20	,	,	PUNCT
ijtc-40	33	21	studying	study	VERB
ijtc-40	33	22	the	the	DET
ijtc-40	33	23	characteristics	characteristic	NOUN
ijtc-40	33	24	of	of	ADP
ijtc-40	33	25	taxpayers	taxpayer	NOUN
ijtc-40	33	26	,	,	PUNCT
ijtc-40	33	27	increasing	increase	VERB
ijtc-40	33	28	taxpayers	taxpayer	NOUN
ijtc-40	33	29	'	'	PART
ijtc-40	33	30	knowledge	knowledge	NOUN
ijtc-40	33	31	of	of	ADP
ijtc-40	33	32	taxation	taxation	NOUN
ijtc-40	33	33	,	,	PUNCT
ijtc-40	33	34	and	and	CCONJ
ijtc-40	33	35	apprising	apprise	VERB
ijtc-40	33	36	taxation	taxation	NOUN
ijtc-40	33	37	to	to	ADP
ijtc-40	33	38	taxpayers	taxpayer	NOUN
ijtc-40	33	39	(	(	PUNCT
ijtc-40	33	40	suryadi	suryadi	NOUN
ijtc-40	33	41	,	,	PUNCT
ijtc-40	33	42	2006	2006	NUM
ijtc-40	33	43	)	)	PUNCT
ijtc-40	33	44	.	.	PUNCT
ijtc-40	34	1	tax	tax	NOUN
ijtc-40	34	2	knowledge	knowledge	NOUN
ijtc-40	34	3	is	be	AUX
ijtc-40	34	4	the	the	DET
ijtc-40	34	5	process	process	NOUN
ijtc-40	34	6	of	of	ADP
ijtc-40	34	7	changing	change	VERB
ijtc-40	34	8	an	an	DET
ijtc-40	34	9	individual	individual	NOUN
ijtc-40	34	10	or	or	CCONJ
ijtc-40	34	11	group	group	NOUN
ijtc-40	34	12	of	of	ADP
ijtc-40	34	13	taxpayers	taxpayer	NOUN
ijtc-40	34	14	'	'	PART
ijtc-40	34	15	attitudes	attitude	NOUN
ijtc-40	34	16	and	and	CCONJ
ijtc-40	34	17	behavior	behavior	NOUN
ijtc-40	34	18	in	in	ADP
ijtc-40	34	19	hopes	hope	NOUN
ijtc-40	34	20	of	of	ADP
ijtc-40	34	21	maturing	mature	VERB
ijtc-40	34	22	humans	human	NOUN
ijtc-40	34	23	through	through	ADP
ijtc-40	34	24	teaching	teaching	NOUN
ijtc-40	34	25	and	and	CCONJ
ijtc-40	34	26	training	training	NOUN
ijtc-40	34	27	efforts	effort	NOUN
ijtc-40	34	28	.	.	PUNCT
ijtc-40	35	1	public	public	PROPN
ijtc-40	35	2	's	's	PART
ijtc-40	35	3	knowledge	knowledge	NOUN
ijtc-40	35	4	of	of	ADP
ijtc-40	35	5	tax	tax	NOUN
ijtc-40	35	6	regulations	regulation	NOUN
ijtc-40	35	7	through	through	ADP
ijtc-40	35	8	formal	formal	ADJ
ijtc-40	35	9	and	and	CCONJ
ijtc-40	35	10	non	non	ADJ
ijtc-40	35	11	-	-	ADJ
ijtc-40	35	12	formal	formal	ADJ
ijtc-40	35	13	education	education	NOUN
ijtc-40	35	14	will	will	AUX
ijtc-40	35	15	have	have	VERB
ijtc-40	35	16	a	a	DET
ijtc-40	35	17	positive	positive	ADJ
ijtc-40	35	18	impact	impact	NOUN
ijtc-40	35	19	on	on	ADP
ijtc-40	35	20	taxpayer	taxpayer	NOUN
ijtc-40	35	21	awareness	awareness	NOUN
ijtc-40	35	22	to	to	PART
ijtc-40	35	23	pay	pay	VERB
ijtc-40	35	24	taxes	taxis	NOUN
ijtc-40	35	25	,	,	PUNCT
ijtc-40	35	26	such	such	ADJ
ijtc-40	35	27	as	as	ADP
ijtc-40	35	28	counseling	counseling	NOUN
ijtc-40	35	29	or	or	CCONJ
ijtc-40	35	30	tax	tax	NOUN
ijtc-40	35	31	socialization	socialization	NOUN
ijtc-40	35	32	.	.	PUNCT
ijtc-40	36	1	meanwhile	meanwhile	ADV
ijtc-40	36	2	,	,	PUNCT
ijtc-40	36	3	taxpayers	taxpayer	NOUN
ijtc-40	36	4	'	'	PART
ijtc-40	36	5	understanding	understanding	NOUN
ijtc-40	36	6	of	of	ADP
ijtc-40	36	7	taxation	taxation	NOUN
ijtc-40	36	8	regulations	regulation	NOUN
ijtc-40	36	9	is	be	AUX
ijtc-40	36	10	a	a	DET
ijtc-40	36	11	way	way	NOUN
ijtc-40	36	12	for	for	SCONJ
ijtc-40	36	13	taxpayers	taxpayer	NOUN
ijtc-40	36	14	to	to	PART
ijtc-40	36	15	understand	understand	VERB
ijtc-40	36	16	existing	exist	VERB
ijtc-40	36	17	taxation	taxation	NOUN
ijtc-40	36	18	regulations	regulation	NOUN
ijtc-40	36	19	.	.	PUNCT
ijtc-40	37	1	taxpayers	taxpayer	NOUN
ijtc-40	37	2	who	who	PRON
ijtc-40	37	3	are	be	AUX
ijtc-40	37	4	unable	unable	ADJ
ijtc-40	37	5	to	to	PART
ijtc-40	37	6	understand	understand	VERB
ijtc-40	37	7	tax	tax	NOUN
ijtc-40	37	8	regulations	regulation	NOUN
ijtc-40	37	9	tend	tend	VERB
ijtc-40	37	10	to	to	PART
ijtc-40	37	11	be	be	AUX
ijtc-40	37	12	disobedient	disobedient	ADJ
ijtc-40	37	13	.	.	PUNCT
ijtc-40	38	1	the	the	DET
ijtc-40	38	2	more	more	ADJ
ijtc-40	38	3	taxpayers	taxpayer	NOUN
ijtc-40	38	4	understand	understand	VERB
ijtc-40	38	5	the	the	DET
ijtc-40	38	6	tax	tax	NOUN
ijtc-40	38	7	regulations	regulation	NOUN
ijtc-40	38	8	,	,	PUNCT
ijtc-40	38	9	the	the	PRON
ijtc-40	38	10	more	more	ADV
ijtc-40	38	11	aware	aware	ADJ
ijtc-40	38	12	they	they	PRON
ijtc-40	38	13	are	be	AUX
ijtc-40	38	14	of	of	ADP
ijtc-40	38	15	the	the	DET
ijtc-40	38	16	sanctions	sanction	NOUN
ijtc-40	38	17	they	they	PRON
ijtc-40	38	18	would	would	AUX
ijtc-40	38	19	receive	receive	VERB
ijtc-40	38	20	if	if	SCONJ
ijtc-40	38	21	they	they	PRON
ijtc-40	38	22	neglect	neglect	VERB
ijtc-40	38	23	their	their	PRON
ijtc-40	38	24	tax	tax	NOUN
ijtc-40	38	25	obligations	obligation	NOUN
ijtc-40	38	26	.	.	PUNCT
ijtc-40	39	1	if	if	SCONJ
ijtc-40	39	2	the	the	DET
ijtc-40	39	3	taxpayers	taxpayer	NOUN
ijtc-40	39	4	truly	truly	ADV
ijtc-40	39	5	understand	understand	VERB
ijtc-40	39	6	,	,	PUNCT
ijtc-40	39	7	they	they	PRON
ijtc-40	39	8	would	would	AUX
ijtc-40	39	9	know	know	VERB
ijtc-40	39	10	about	about	ADP
ijtc-40	39	11	tax	tax	NOUN
ijtc-40	39	12	returns	return	NOUN
ijtc-40	39	13	and	and	CCONJ
ijtc-40	39	14	taxpayer	taxpayer	NOUN
ijtc-40	39	15	identification	identification	NOUN
ijtc-40	39	16	number	number	NOUN
ijtc-40	39	17	's	's	PART
ijtc-40	39	18	administrative	administrative	ADJ
ijtc-40	39	19	and	and	CCONJ
ijtc-40	39	20	criminal	criminal	ADJ
ijtc-40	39	21	sanctions	sanction	NOUN
ijtc-40	39	22	.	.	PUNCT
ijtc-40	40	1	excellent	excellent	ADJ
ijtc-40	40	2	service	service	NOUN
ijtc-40	40	3	is	be	AUX
ijtc-40	40	4	one	one	NUM
ijtc-40	40	5	of	of	ADP
ijtc-40	40	6	the	the	DET
ijtc-40	40	7	factors	factor	NOUN
ijtc-40	40	8	in	in	ADP
ijtc-40	40	9	creating	create	VERB
ijtc-40	40	10	customer	customer	NOUN
ijtc-40	40	11	satisfaction	satisfaction	NOUN
ijtc-40	40	12	.	.	PUNCT
ijtc-40	41	1	a	a	DET
ijtc-40	41	2	service	service	NOUN
ijtc-40	41	3	is	be	AUX
ijtc-40	41	4	said	say	VERB
ijtc-40	41	5	to	to	PART
ijtc-40	41	6	be	be	AUX
ijtc-40	41	7	good	good	ADJ
ijtc-40	41	8	if	if	SCONJ
ijtc-40	41	9	the	the	DET
ijtc-40	41	10	business	business	NOUN
ijtc-40	41	11	is	be	AUX
ijtc-40	41	12	running	run	VERB
ijtc-40	41	13	as	as	ADP
ijtc-40	41	14	expected	expect	VERB
ijtc-40	41	15	.	.	PUNCT
ijtc-40	42	1	service	service	NOUN
ijtc-40	42	2	quality	quality	NOUN
ijtc-40	42	3	is	be	AUX
ijtc-40	42	4	a	a	DET
ijtc-40	42	5	service	service	NOUN
ijtc-40	42	6	that	that	PRON
ijtc-40	42	7	can	can	AUX
ijtc-40	42	8	provide	provide	VERB
ijtc-40	42	9	satisfaction	satisfaction	NOUN
ijtc-40	42	10	to	to	ADP
ijtc-40	42	11	customers	customer	NOUN
ijtc-40	42	12	but	but	CCONJ
ijtc-40	42	13	remains	remain	VERB
ijtc-40	42	14	within	within	ADP
ijtc-40	42	15	the	the	DET
ijtc-40	42	16	limits	limit	NOUN
ijtc-40	42	17	of	of	ADP
ijtc-40	42	18	service	service	NOUN
ijtc-40	42	19	standards	standard	NOUN
ijtc-40	42	20	that	that	PRON
ijtc-40	42	21	can	can	AUX
ijtc-40	42	22	be	be	AUX
ijtc-40	42	23	accounted	account	VERB
ijtc-40	42	24	for	for	ADP
ijtc-40	42	25	and	and	CCONJ
ijtc-40	42	26	must	must	AUX
ijtc-40	42	27	be	be	AUX
ijtc-40	42	28	carried	carry	VERB
ijtc-40	42	29	out	out	ADP
ijtc-40	42	30	continuously	continuously	ADV
ijtc-40	42	31	(	(	PUNCT
ijtc-40	42	32	hardiningsih	hardiningsih	NOUN
ijtc-40	42	33	,	,	PUNCT
ijtc-40	42	34	2011	2011	NUM
ijtc-40	42	35	)	)	PUNCT
ijtc-40	42	36	.	.	PUNCT
ijtc-40	43	1	when	when	SCONJ
ijtc-40	43	2	the	the	DET
ijtc-40	43	3	taxpayers	taxpayer	NOUN
ijtc-40	43	4	are	be	AUX
ijtc-40	43	5	satisfied	satisfied	ADJ
ijtc-40	43	6	with	with	ADP
ijtc-40	43	7	the	the	DET
ijtc-40	43	8	services	service	NOUN
ijtc-40	43	9	provided	provide	VERB
ijtc-40	43	10	,	,	PUNCT
ijtc-40	43	11	then	then	ADV
ijtc-40	43	12	they	they	PRON
ijtc-40	43	13	will	will	AUX
ijtc-40	43	14	tend	tend	VERB
ijtc-40	43	15	to	to	PART
ijtc-40	43	16	pay	pay	VERB
ijtc-40	43	17	taxes	taxis	NOUN
ijtc-40	43	18	obligation	obligation	NOUN
ijtc-40	43	19	according	accord	VERB
ijtc-40	43	20	to	to	ADP
ijtc-40	43	21	the	the	DET
ijtc-40	43	22	regulations	regulation	NOUN
ijtc-40	43	23	applied	apply	VERB
ijtc-40	43	24	.	.	PUNCT
ijtc-40	44	1	if	if	SCONJ
ijtc-40	44	2	the	the	DET
ijtc-40	44	3	tax	tax	NOUN
ijtc-40	44	4	provisions	provision	NOUN
ijtc-40	44	5	are	be	AUX
ijtc-40	44	6	simple	simple	ADJ
ijtc-40	44	7	and	and	CCONJ
ijtc-40	44	8	easily	easily	ADV
ijtc-40	44	9	understood	understand	VERB
ijtc-40	44	10	by	by	ADP
ijtc-40	44	11	the	the	DET
ijtc-40	44	12	taxpayers	taxpayer	NOUN
ijtc-40	44	13	,	,	PUNCT
ijtc-40	44	14	the	the	DET
ijtc-40	44	15	taxation	taxation	NOUN
ijtc-40	44	16	services	service	NOUN
ijtc-40	44	17	on	on	ADP
ijtc-40	44	18	their	their	PRON
ijtc-40	44	19	rights	right	NOUN
ijtc-40	44	20	and	and	CCONJ
ijtc-40	44	21	obligations	obligation	NOUN
ijtc-40	44	22	can	can	AUX
ijtc-40	44	23	be	be	AUX
ijtc-40	44	24	effective	effective	ADJ
ijtc-40	44	25	and	and	CCONJ
ijtc-40	44	26	efficient	efficient	ADJ
ijtc-40	44	27	.	.	PUNCT
ijtc-40	45	1	thus	thus	ADV
ijtc-40	45	2	,	,	PUNCT
ijtc-40	45	3	the	the	DET
ijtc-40	45	4	taxation	taxation	NOUN
ijtc-40	45	5	information	information	NOUN
ijtc-40	45	6	system	system	NOUN
ijtc-40	45	7	and	and	CCONJ
ijtc-40	45	8	reliable	reliable	ADJ
ijtc-40	45	9	human	human	ADJ
ijtc-40	45	10	resources	resource	NOUN
ijtc-40	45	11	quality	quality	NOUN
ijtc-40	45	12	will	will	AUX
ijtc-40	45	13	result	result	VERB
ijtc-40	45	14	in	in	ADP
ijtc-40	45	15	better	well	ADJ
ijtc-40	45	16	taxation	taxation	NOUN
ijtc-40	45	17	services	service	NOUN
ijtc-40	45	18	.	.	PUNCT
ijtc-40	46	1	a	a	DET
ijtc-40	46	2	person	person	NOUN
ijtc-40	46	3	's	's	PART
ijtc-40	46	4	financial	financial	ADJ
ijtc-40	46	5	condition	condition	NOUN
ijtc-40	46	6	may	may	AUX
ijtc-40	46	7	positively	positively	ADV
ijtc-40	46	8	or	or	CCONJ
ijtc-40	46	9	negatively	negatively	ADV
ijtc-40	46	10	affect	affect	VERB
ijtc-40	46	11	their	their	PRON
ijtc-40	46	12	willingness	willingness	NOUN
ijtc-40	46	13	to	to	PART
ijtc-40	46	14	meet	meet	VERB
ijtc-40	46	15	their	their	PRON
ijtc-40	46	16	tax	tax	NOUN
ijtc-40	46	17	provisions	provision	NOUN
ijtc-40	46	18	regardless	regardless	ADV
ijtc-40	46	19	of	of	ADP
ijtc-40	46	20	the	the	DET
ijtc-40	46	21	taxpayer	taxpayer	NOUN
ijtc-40	46	22	's	's	PART
ijtc-40	46	23	perception	perception	NOUN
ijtc-40	46	24	of	of	ADP
ijtc-40	46	25	tax	tax	NOUN
ijtc-40	46	26	services	service	NOUN
ijtc-40	46	27	’	'	PUNCT
ijtc-40	46	28	quality	quality	NOUN
ijtc-40	46	29	and	and	CCONJ
ijtc-40	46	30	compliance	compliance	NOUN
ijtc-40	46	31	behaviour	behaviour	NOUN
ijtc-40	46	32	.	.	PUNCT
ijtc-40	47	1	someone	someone	PRON
ijtc-40	47	2	who	who	PRON
ijtc-40	47	3	is	be	AUX
ijtc-40	47	4	experiencing	experience	VERB
ijtc-40	47	5	financial	financial	ADJ
ijtc-40	47	6	difficulties	difficulty	NOUN
ijtc-40	47	7	would	would	AUX
ijtc-40	47	8	feel	feel	VERB
ijtc-40	47	9	depressed	depressed	ADJ
ijtc-40	47	10	when	when	SCONJ
ijtc-40	47	11	they	they	PRON
ijtc-40	47	12	are	be	AUX
ijtc-40	47	13	required	require	VERB
ijtc-40	47	14	to	to	PART
ijtc-40	47	15	pay	pay	VERB
ijtc-40	47	16	their	their	PRON
ijtc-40	47	17	obligations	obligation	NOUN
ijtc-40	47	18	including	include	VERB
ijtc-40	47	19	taxes	taxis	NOUN
ijtc-40	47	20	(	(	PUNCT
ijtc-40	47	21	torgler	torgler	ADJ
ijtc-40	47	22	,	,	PUNCT
ijtc-40	47	23	2003	2003	NUM
ijtc-40	47	24	)	)	PUNCT
ijtc-40	47	25	.	.	PUNCT
ijtc-40	48	1	blomquist	blomquist	NOUN
ijtc-40	48	2	(	(	PUNCT
ijtc-40	48	3	2003	2003	NUM
ijtc-40	48	4	)	)	PUNCT
ijtc-40	48	5	identified	identify	VERB
ijtc-40	48	6	that	that	SCONJ
ijtc-40	48	7	financial	financial	ADJ
ijtc-40	48	8	pressure	pressure	NOUN
ijtc-40	48	9	as	as	ADP
ijtc-40	48	10	a	a	DET
ijtc-40	48	11	source	source	NOUN
ijtc-40	48	12	of	of	ADP
ijtc-40	48	13	pressure	pressure	NOUN
ijtc-40	48	14	for	for	ADP
ijtc-40	48	15	taxpayers	taxpayer	NOUN
ijtc-40	48	16	and	and	CCONJ
ijtc-40	48	17	believes	believe	VERB
ijtc-40	48	18	that	that	SCONJ
ijtc-40	48	19	individual	individual	ADJ
ijtc-40	48	20	taxpayers	taxpayer	NOUN
ijtc-40	48	21	who	who	PRON
ijtc-40	48	22	have	have	VERB
ijtc-40	48	23	limited	limited	ADJ
ijtc-40	48	24	income	income	NOUN
ijtc-40	48	25	might	might	AUX
ijtc-40	48	26	avoid	avoid	VERB
ijtc-40	48	27	paying	pay	VERB
ijtc-40	48	28	taxes	taxis	NOUN
ijtc-40	48	29	if	if	SCONJ
ijtc-40	48	30	their	their	PRON
ijtc-40	48	31	financial	financial	ADJ
ijtc-40	48	32	condition	condition	NOUN
ijtc-40	48	33	is	be	AUX
ijtc-40	48	34	severe	severe	ADJ
ijtc-40	48	35	because	because	SCONJ
ijtc-40	48	36	the	the	DET
ijtc-40	48	37	family	family	NOUN
ijtc-40	48	38	's	's	PART
ijtc-40	48	39	expenditure	expenditure	NOUN
ijtc-40	48	40	is	be	AUX
ijtc-40	48	41	greater	great	ADJ
ijtc-40	48	42	than	than	ADP
ijtc-40	48	43	income	income	NOUN
ijtc-40	48	44	.	.	PUNCT
ijtc-40	49	1	this	this	PRON
ijtc-40	49	2	shows	show	VERB
ijtc-40	49	3	that	that	SCONJ
ijtc-40	49	4	regardless	regardless	ADV
ijtc-40	49	5	of	of	ADP
ijtc-40	49	6	the	the	DET
ijtc-40	49	7	relationship	relationship	NOUN
ijtc-40	49	8	between	between	ADP
ijtc-40	49	9	tax	tax	NOUN
ijtc-40	49	10	services	service	NOUN
ijtc-40	49	11	’	'	PUNCT
ijtc-40	49	12	quality	quality	NOUN
ijtc-40	49	13	perception	perception	NOUN
ijtc-40	49	14	and	and	CCONJ
ijtc-40	49	15	compliance	compliance	NOUN
ijtc-40	49	16	behaviour	behaviour	NOUN
ijtc-40	49	17	,	,	PUNCT
ijtc-40	49	18	tax	tax	NOUN
ijtc-40	49	19	obligations	obligation	NOUN
ijtc-40	49	20	compliance	compliance	NOUN
ijtc-40	49	21	depends	depend	VERB
ijtc-40	49	22	among	among	ADP
ijtc-40	49	23	other	other	ADJ
ijtc-40	49	24	things	thing	NOUN
ijtc-40	49	25	,	,	PUNCT
ijtc-40	49	26	such	such	ADJ
ijtc-40	49	27	as	as	ADP
ijtc-40	49	28	the	the	DET
ijtc-40	49	29	individual	individual	NOUN
ijtc-40	49	30	's	's	PART
ijtc-40	49	31	financial	financial	ADJ
ijtc-40	49	32	condition	condition	NOUN
ijtc-40	49	33	.	.	PUNCT
ijtc-40	50	1	20	20	NUM
ijtc-40	51	1	|	|	ADV
ijtc-40	51	2	ilomata	ilomata	PROPN
ijtc-40	51	3	international	international	ADJ
ijtc-40	51	4	journal	journal	NOUN
ijtc-40	51	5	of	of	ADP
ijtc-40	51	6	tax	tax	PROPN
ijtc-40	51	7	&	&	CCONJ
ijtc-40	51	8	accounting	accounting	PROPN
ijtc-40	51	9	vol	vol	NOUN
ijtc-40	51	10	.	.	PROPN
ijtc-40	52	1	1	1	NUM
ijtc-40	52	2	no	no	NOUN
ijtc-40	52	3	.	.	NOUN
ijtc-40	52	4	1	1	NUM
ijtc-40	52	5	oct	oct	NOUN
ijtc-40	52	6	2019	2019	NUM
ijtc-40	52	7	factors	factor	NOUN
ijtc-40	52	8	that	that	PRON
ijtc-40	52	9	influence	influence	VERB
ijtc-40	52	10	msme	msme	PROPN
ijtc-40	52	11	taxpayers	taxpayer	NOUN
ijtc-40	52	12	'	'	PART
ijtc-40	52	13	willingness	willingness	NOUN
ijtc-40	52	14	to	to	PART
ijtc-40	52	15	pay	pay	VERB
ijtc-40	52	16	tax	tax	NOUN
ijtc-40	52	17	after	after	SCONJ
ijtc-40	52	18	the	the	DET
ijtc-40	52	19	implementation	implementation	NOUN
ijtc-40	52	20	of	of	ADP
ijtc-40	52	21	the	the	DET
ijtc-40	52	22	government	government	NOUN
ijtc-40	52	23	rules	rule	VERB
ijtc-40	52	24	number	number	NOUN
ijtc-40	52	25	23	23	NUM
ijtc-40	52	26	of	of	ADP
ijtc-40	52	27	2018	2018	NUM
ijtc-40	52	28	kumala	kumala	NOUN
ijtc-40	52	29	method	method	NOUN
ijtc-40	52	30	this	this	DET
ijtc-40	52	31	research	research	NOUN
ijtc-40	52	32	used	use	VERB
ijtc-40	52	33	primary	primary	ADJ
ijtc-40	52	34	data	datum	NOUN
ijtc-40	52	35	in	in	ADP
ijtc-40	52	36	the	the	DET
ijtc-40	52	37	form	form	NOUN
ijtc-40	52	38	of	of	ADP
ijtc-40	52	39	a	a	DET
ijtc-40	52	40	questionnaire	questionnaire	NOUN
ijtc-40	52	41	filled	fill	VERB
ijtc-40	52	42	out	out	ADP
ijtc-40	52	43	by	by	ADP
ijtc-40	52	44	the	the	DET
ijtc-40	52	45	respondents	respondent	NOUN
ijtc-40	52	46	.	.	PUNCT
ijtc-40	53	1	primary	primary	ADJ
ijtc-40	53	2	data	datum	NOUN
ijtc-40	53	3	sources	source	NOUN
ijtc-40	53	4	in	in	ADP
ijtc-40	53	5	this	this	DET
ijtc-40	53	6	study	study	NOUN
ijtc-40	53	7	were	be	AUX
ijtc-40	53	8	given	give	VERB
ijtc-40	53	9	directly	directly	ADV
ijtc-40	53	10	to	to	ADP
ijtc-40	53	11	the	the	DET
ijtc-40	53	12	respondents	respondent	NOUN
ijtc-40	53	13	.	.	PUNCT
ijtc-40	54	1	the	the	DET
ijtc-40	54	2	population	population	NOUN
ijtc-40	54	3	in	in	ADP
ijtc-40	54	4	the	the	DET
ijtc-40	54	5	research	research	NOUN
ijtc-40	54	6	is	be	AUX
ijtc-40	54	7	the	the	DET
ijtc-40	54	8	msmes	msme	NOUN
ijtc-40	54	9	of	of	ADP
ijtc-40	54	10	bolu	bolu	PROPN
ijtc-40	54	11	online	online	PROPN
ijtc-40	54	12	business	business	PROPN
ijtc-40	54	13	community	community	NOUN
ijtc-40	54	14	and	and	CCONJ
ijtc-40	54	15	100	100	NUM
ijtc-40	54	16	taxpayer	taxpayer	NOUN
ijtc-40	54	17	respondents	respondent	NOUN
ijtc-40	54	18	’	'	PUNCT
ijtc-40	54	19	samples	sample	NOUN
ijtc-40	54	20	are	be	AUX
ijtc-40	54	21	taken	take	VERB
ijtc-40	54	22	.	.	PUNCT
ijtc-40	55	1	from	from	ADP
ijtc-40	55	2	the	the	DET
ijtc-40	55	3	total	total	ADJ
ijtc-40	55	4	population	population	NOUN
ijtc-40	55	5	obtained	obtain	VERB
ijtc-40	55	6	,	,	PUNCT
ijtc-40	55	7	this	this	DET
ijtc-40	55	8	study	study	NOUN
ijtc-40	55	9	will	will	AUX
ijtc-40	55	10	take	take	VERB
ijtc-40	55	11	a	a	DET
ijtc-40	55	12	sample	sample	NOUN
ijtc-40	55	13	using	use	VERB
ijtc-40	55	14	the	the	DET
ijtc-40	55	15	simple	simple	ADJ
ijtc-40	55	16	random	random	ADJ
ijtc-40	55	17	sampling	sampling	NOUN
ijtc-40	55	18	technique	technique	NOUN
ijtc-40	55	19	,	,	PUNCT
ijtc-40	55	20	because	because	SCONJ
ijtc-40	55	21	of	of	ADP
ijtc-40	55	22	the	the	DET
ijtc-40	55	23	ease	ease	NOUN
ijtc-40	55	24	in	in	ADP
ijtc-40	55	25	obtaining	obtain	VERB
ijtc-40	55	26	the	the	DET
ijtc-40	55	27	data	datum	NOUN
ijtc-40	55	28	needed	need	VERB
ijtc-40	55	29	.	.	PUNCT
ijtc-40	56	1	for	for	ADP
ijtc-40	56	2	the	the	DET
ijtc-40	56	3	data	data	NOUN
ijtc-40	56	4	collection	collection	NOUN
ijtc-40	56	5	techniques	technique	NOUN
ijtc-40	56	6	in	in	ADP
ijtc-40	56	7	this	this	DET
ijtc-40	56	8	research	research	NOUN
ijtc-40	56	9	,	,	PUNCT
ijtc-40	56	10	the	the	DET
ijtc-40	56	11	authors	author	NOUN
ijtc-40	56	12	collected	collect	VERB
ijtc-40	56	13	data	datum	NOUN
ijtc-40	56	14	through	through	ADP
ijtc-40	56	15	the	the	DET
ijtc-40	56	16	distribution	distribution	NOUN
ijtc-40	56	17	of	of	ADP
ijtc-40	56	18	questionnaires	questionnaire	NOUN
ijtc-40	56	19	to	to	ADP
ijtc-40	56	20	msmes	msme	NOUN
ijtc-40	56	21	taxpayers	taxpayer	NOUN
ijtc-40	56	22	with	with	ADP
ijtc-40	56	23	the	the	DET
ijtc-40	56	24	measurement	measurement	NOUN
ijtc-40	56	25	method	method	NOUN
ijtc-40	56	26	used	use	VERB
ijtc-40	56	27	to	to	PART
ijtc-40	56	28	measure	measure	VERB
ijtc-40	56	29	respondents	respondent	NOUN
ijtc-40	56	30	'	'	PART
ijtc-40	56	31	opinions	opinion	NOUN
ijtc-40	56	32	is	be	AUX
ijtc-40	56	33	the	the	DET
ijtc-40	56	34	5	5	NUM
ijtc-40	56	35	-	-	PUNCT
ijtc-40	56	36	point	point	NOUN
ijtc-40	56	37	likert	likert	ADJ
ijtc-40	56	38	scale	scale	NOUN
ijtc-40	56	39	.	.	PUNCT
ijtc-40	57	1	the	the	DET
ijtc-40	57	2	conceptual	conceptual	ADJ
ijtc-40	57	3	framework	framework	NOUN
ijtc-40	57	4	illustrated	illustrate	VERB
ijtc-40	57	5	to	to	PART
ijtc-40	57	6	explain	explain	VERB
ijtc-40	57	7	the	the	DET
ijtc-40	57	8	thought	thought	NOUN
ijtc-40	57	9	process	process	NOUN
ijtc-40	57	10	in	in	ADP
ijtc-40	57	11	the	the	DET
ijtc-40	57	12	research	research	NOUN
ijtc-40	57	13	is	be	AUX
ijtc-40	57	14	:	:	PUNCT
ijtc-40	57	15	picture	picture	NOUN
ijtc-40	57	16	1	1	NUM
ijtc-40	57	17	.	.	PUNCT
ijtc-40	57	18	conceptual	conceptual	ADJ
ijtc-40	57	19	framework	framework	NOUN
ijtc-40	57	20	based	base	VERB
ijtc-40	57	21	on	on	ADP
ijtc-40	57	22	the	the	DET
ijtc-40	57	23	picture	picture	NOUN
ijtc-40	57	24	above	above	ADV
ijtc-40	57	25	,	,	PUNCT
ijtc-40	57	26	the	the	DET
ijtc-40	57	27	problem	problem	NOUN
ijtc-40	57	28	that	that	PRON
ijtc-40	57	29	will	will	AUX
ijtc-40	57	30	be	be	AUX
ijtc-40	57	31	addressed	address	VERB
ijtc-40	57	32	in	in	ADP
ijtc-40	57	33	this	this	DET
ijtc-40	57	34	research	research	NOUN
ijtc-40	57	35	is	be	AUX
ijtc-40	57	36	the	the	DET
ijtc-40	57	37	taxpayer	taxpayer	NOUN
ijtc-40	57	38	's	's	PART
ijtc-40	57	39	high	high	ADJ
ijtc-40	57	40	understanding	understanding	NOUN
ijtc-40	57	41	of	of	ADP
ijtc-40	57	42	tax	tax	NOUN
ijtc-40	57	43	regulations	regulation	NOUN
ijtc-40	57	44	that	that	PRON
ijtc-40	57	45	come	come	VERB
ijtc-40	57	46	from	from	ADP
ijtc-40	57	47	taxpayers	taxpayer	NOUN
ijtc-40	57	48	compliance	compliance	NOUN
ijtc-40	57	49	,	,	PUNCT
ijtc-40	57	50	then	then	ADV
ijtc-40	57	51	the	the	DET
ijtc-40	57	52	taxpayers	taxpayer	NOUN
ijtc-40	57	53	'	'	PART
ijtc-40	57	54	compliance	compliance	NOUN
ijtc-40	57	55	will	will	AUX
ijtc-40	57	56	be	be	AUX
ijtc-40	57	57	high	high	ADJ
ijtc-40	57	58	and	and	CCONJ
ijtc-40	57	59	the	the	DET
ijtc-40	57	60	state	state	NOUN
ijtc-40	57	61	income	income	NOUN
ijtc-40	57	62	from	from	ADP
ijtc-40	57	63	taxes	taxis	NOUN
ijtc-40	57	64	will	will	AUX
ijtc-40	57	65	increase	increase	VERB
ijtc-40	57	66	,	,	PUNCT
ijtc-40	57	67	so	so	CCONJ
ijtc-40	57	68	the	the	DET
ijtc-40	57	69	hypothesis	hypothesis	NOUN
ijtc-40	57	70	in	in	ADP
ijtc-40	57	71	this	this	DET
ijtc-40	57	72	study	study	NOUN
ijtc-40	57	73	is	be	AUX
ijtc-40	57	74	:	:	PUNCT
ijtc-40	57	75	h1	h1	ADJ
ijtc-40	57	76	:	:	PUNCT
ijtc-40	57	77	tax	tax	NOUN
ijtc-40	57	78	awareness	awareness	NOUN
ijtc-40	57	79	affects	affect	VERB
ijtc-40	57	80	willingness	willingness	NOUN
ijtc-40	57	81	to	to	PART
ijtc-40	57	82	pay	pay	VERB
ijtc-40	57	83	taxes	taxis	NOUN
ijtc-40	57	84	.	.	PUNCT
ijtc-40	58	1	h2	h2	NOUN
ijtc-40	58	2	:	:	PUNCT
ijtc-40	59	1	knowledge	knowledge	NOUN
ijtc-40	59	2	of	of	ADP
ijtc-40	59	3	tax	tax	NOUN
ijtc-40	59	4	regulations	regulation	NOUN
ijtc-40	59	5	influences	influence	VERB
ijtc-40	59	6	willingness	willingness	NOUN
ijtc-40	59	7	to	to	PART
ijtc-40	59	8	pay	pay	VERB
ijtc-40	59	9	taxes	taxis	NOUN
ijtc-40	59	10	.	.	PUNCT
ijtc-40	60	1	h3	h3	NOUN
ijtc-40	60	2	:	:	PUNCT
ijtc-40	60	3	understanding	understanding	NOUN
ijtc-40	60	4	of	of	ADP
ijtc-40	60	5	tax	tax	NOUN
ijtc-40	60	6	regulations	regulation	NOUN
ijtc-40	60	7	affect	affect	VERB
ijtc-40	60	8	willingness	willingness	NOUN
ijtc-40	60	9	to	to	PART
ijtc-40	60	10	pay	pay	VERB
ijtc-40	60	11	taxes	taxis	NOUN
ijtc-40	60	12	.	.	PUNCT
ijtc-40	61	1	21	21	NUM
ijtc-40	61	2	|	|	ADV
ijtc-40	61	3	ilomata	ilomata	PROPN
ijtc-40	61	4	international	international	ADJ
ijtc-40	61	5	journal	journal	NOUN
ijtc-40	61	6	of	of	ADP
ijtc-40	61	7	tax	tax	PROPN
ijtc-40	61	8	&	&	CCONJ
ijtc-40	61	9	accounting	accounting	PROPN
ijtc-40	61	10	vol	vol	NOUN
ijtc-40	61	11	.	.	PROPN
ijtc-40	62	1	1	1	NUM
ijtc-40	62	2	no	no	NOUN
ijtc-40	62	3	.	.	NOUN
ijtc-40	62	4	1	1	NUM
ijtc-40	62	5	oct	oct	PROPN
ijtc-40	62	6	2019	2019	NUM
ijtc-40	62	7	h4	h4	PROPN
ijtc-40	62	8	tax	tax	NOUN
ijtc-40	62	9	awareness	awareness	NOUN
ijtc-40	62	10	(	(	PUNCT
ijtc-40	62	11	x1	x1	ADJ
ijtc-40	62	12	)	)	PUNCT
ijtc-40	62	13	knowledge	knowledge	NOUN
ijtc-40	62	14	of	of	ADP
ijtc-40	62	15	taxation	taxation	NOUN
ijtc-40	62	16	regulations	regulation	NOUN
ijtc-40	62	17	(	(	PUNCT
ijtc-40	62	18	x2	x2	NOUN
ijtc-40	62	19	)	)	PUNCT
ijtc-40	62	20	understanding	understanding	NOUN
ijtc-40	62	21	of	of	ADP
ijtc-40	62	22	taxation	taxation	NOUN
ijtc-40	62	23	regulations	regulation	NOUN
ijtc-40	62	24	(	(	PUNCT
ijtc-40	62	25	x3	x3	ADJ
ijtc-40	62	26	)	)	PUNCT
ijtc-40	62	27	service	service	NOUN
ijtc-40	62	28	quality	quality	NOUN
ijtc-40	62	29	(	(	PUNCT
ijtc-40	62	30	x4	x4	PROPN
ijtc-40	62	31	)	)	PUNCT
ijtc-40	62	32	willingness	willingness	NOUN
ijtc-40	62	33	to	to	PART
ijtc-40	62	34	pay	pay	VERB
ijtc-40	62	35	taxes	taxis	NOUN
ijtc-40	62	36	(	(	PUNCT
ijtc-40	62	37	y	y	NOUN
ijtc-40	62	38	)	)	PUNCT
ijtc-40	62	39	h2	h2	NOUN
ijtc-40	62	40	h3	h3	NOUN
ijtc-40	62	41	financial	financial	ADJ
ijtc-40	62	42	condition	condition	NOUN
ijtc-40	62	43	(	(	PUNCT
ijtc-40	62	44	x5	x5	NOUN
ijtc-40	62	45	)	)	PUNCT
ijtc-40	62	46	h1	h1	PROPN
ijtc-40	62	47	h5	h5	NOUN
ijtc-40	62	48	factors	factor	NOUN
ijtc-40	62	49	that	that	PRON
ijtc-40	62	50	influence	influence	VERB
ijtc-40	62	51	msme	msme	PROPN
ijtc-40	62	52	taxpayers	taxpayer	NOUN
ijtc-40	62	53	'	'	PART
ijtc-40	62	54	willingness	willingness	NOUN
ijtc-40	62	55	to	to	PART
ijtc-40	62	56	pay	pay	VERB
ijtc-40	62	57	tax	tax	NOUN
ijtc-40	62	58	after	after	SCONJ
ijtc-40	62	59	the	the	DET
ijtc-40	62	60	implementation	implementation	NOUN
ijtc-40	62	61	of	of	ADP
ijtc-40	62	62	the	the	DET
ijtc-40	62	63	government	government	NOUN
ijtc-40	62	64	rules	rule	VERB
ijtc-40	62	65	number	number	NOUN
ijtc-40	62	66	23	23	NUM
ijtc-40	62	67	of	of	ADP
ijtc-40	62	68	2018	2018	NUM
ijtc-40	62	69	kumala	kumala	PROPN
ijtc-40	62	70	h4	h4	PROPN
ijtc-40	62	71	:	:	PUNCT
ijtc-40	62	72	service	service	NOUN
ijtc-40	62	73	quality	quality	NOUN
ijtc-40	62	74	affects	affect	VERB
ijtc-40	62	75	willingness	willingness	NOUN
ijtc-40	62	76	to	to	PART
ijtc-40	62	77	pay	pay	VERB
ijtc-40	62	78	taxes	taxis	NOUN
ijtc-40	62	79	.	.	PUNCT
ijtc-40	63	1	h5	h5	NOUN
ijtc-40	63	2	:	:	PUNCT
ijtc-40	63	3	financial	financial	ADJ
ijtc-40	63	4	conditions	condition	NOUN
ijtc-40	63	5	influence	influence	NOUN
ijtc-40	63	6	willingness	willingness	NOUN
ijtc-40	63	7	to	to	PART
ijtc-40	63	8	pay	pay	VERB
ijtc-40	63	9	taxes	taxis	NOUN
ijtc-40	63	10	.	.	PUNCT
ijtc-40	64	1	result	result	NOUN
ijtc-40	64	2	and	and	CCONJ
ijtc-40	64	3	discussion	discussion	NOUN
ijtc-40	64	4	table	table	NOUN
ijtc-40	64	5	1	1	NUM
ijtc-40	64	6	.	.	PUNCT
ijtc-40	65	1	regression	regression	NOUN
ijtc-40	65	2	coefficient	coefficient	NOUN
ijtc-40	65	3	results	result	VERB
ijtc-40	65	4	coefficientsa	coefficientsa	NOUN
ijtc-40	65	5	model	model	VERB
ijtc-40	65	6	unstandardized	unstandardized	ADJ
ijtc-40	65	7	coefficients	coefficient	NOUN
ijtc-40	65	8	standardi	standardi	PROPN
ijtc-40	65	9	zed	ze	VERB
ijtc-40	66	1	coefficien	coefficien	PROPN
ijtc-40	66	2	ts	ts	ADP
ijtc-40	66	3	t	t	PROPN
ijtc-40	66	4	sig	sig	PROPN
ijtc-40	66	5	.	.	PUNCT
ijtc-40	67	1	collinearity	collinearity	PROPN
ijtc-40	67	2	statistics	statistic	NOUN
ijtc-40	67	3	b	b	NOUN
ijtc-40	67	4	std	std	PROPN
ijtc-40	67	5	.	.	NOUN
ijtc-40	67	6	error	error	NOUN
ijtc-40	67	7	beta	beta	NOUN
ijtc-40	67	8	toleranc	toleranc	PROPN
ijtc-40	67	9	e	e	X
ijtc-40	67	10	vif	vif	X
ijtc-40	67	11	1	1	NUM
ijtc-40	67	12	(	(	PUNCT
ijtc-40	67	13	constant	constant	ADJ
ijtc-40	67	14	)	)	PUNCT
ijtc-40	67	15	,	,	PUNCT
ijtc-40	67	16	727	727	NUM
ijtc-40	67	17	,	,	PUNCT
ijtc-40	67	18	413	413	NUM
ijtc-40	67	19	1,76	1,76	NUM
ijtc-40	67	20	0	0	NUM
ijtc-40	67	21	,	,	PUNCT
ijtc-40	67	22	08	08	NUM
ijtc-40	67	23	2	2	NUM
ijtc-40	67	24	tax	tax	NOUN
ijtc-40	67	25	awareness	awareness	NOUN
ijtc-40	67	26	-,103	-,103	PROPN
ijtc-40	67	27	,	,	PUNCT
ijtc-40	67	28	101	101	NUM
ijtc-40	67	29	-,089	-,089	PROPN
ijtc-40	67	30	1,01	1,01	NUM
ijtc-40	67	31	9	9	NUM
ijtc-40	67	32	,	,	PUNCT
ijtc-40	67	33	31	31	NUM
ijtc-40	67	34	1	1	NUM
ijtc-40	67	35	,	,	PUNCT
ijtc-40	67	36	603	603	NUM
ijtc-40	67	37	1,65	1,65	NUM
ijtc-40	67	38	8	8	NUM
ijtc-40	67	39	knowledge	knowledge	NOUN
ijtc-40	67	40	of	of	ADP
ijtc-40	67	41	tax	tax	NOUN
ijtc-40	67	42	regulations	regulation	NOUN
ijtc-40	67	43	,	,	PUNCT
ijtc-40	67	44	218	218	NUM
ijtc-40	67	45	,	,	PUNCT
ijtc-40	67	46	106	106	NUM
ijtc-40	67	47	,	,	PUNCT
ijtc-40	67	48	186	186	NUM
ijtc-40	67	49	2,05	2,05	NUM
ijtc-40	67	50	8	8	NUM
ijtc-40	67	51	,	,	PUNCT
ijtc-40	67	52	04	04	NUM
ijtc-40	67	53	2	2	NUM
ijtc-40	67	54	,	,	PUNCT
ijtc-40	67	55	555	555	NUM
ijtc-40	67	56	1,80	1,80	NUM
ijtc-40	67	57	2	2	NUM
ijtc-40	67	58	understanding	understanding	NOUN
ijtc-40	67	59	of	of	ADP
ijtc-40	67	60	tax	tax	NOUN
ijtc-40	67	61	regulations	regulation	NOUN
ijtc-40	67	62	,	,	PUNCT
ijtc-40	67	63	484	484	NUM
ijtc-40	67	64	,	,	PUNCT
ijtc-40	67	65	076	076	NUM
ijtc-40	67	66	,	,	PUNCT
ijtc-40	67	67	563	563	NUM
ijtc-40	67	68	6,38	6,38	NUM
ijtc-40	67	69	9	9	NUM
ijtc-40	67	70	,	,	PUNCT
ijtc-40	67	71	00	00	NUM
ijtc-40	67	72	0	0	NUM
ijtc-40	67	73	,	,	PUNCT
ijtc-40	67	74	587	587	NUM
ijtc-40	67	75	1,70	1,70	NUM
ijtc-40	67	76	4	4	NUM
ijtc-40	67	77	service	service	NOUN
ijtc-40	67	78	quality	quality	NOUN
ijtc-40	67	79	,	,	PUNCT
ijtc-40	67	80	023	023	NUM
ijtc-40	67	81	,	,	PUNCT
ijtc-40	67	82	075	075	NUM
ijtc-40	67	83	,	,	PUNCT
ijtc-40	67	84	024	024	NUM
ijtc-40	67	85	,	,	PUNCT
ijtc-40	67	86	304	304	NUM
ijtc-40	67	87	,	,	PUNCT
ijtc-40	67	88	76	76	NUM
ijtc-40	67	89	2	2	NUM
ijtc-40	67	90	,	,	PUNCT
ijtc-40	67	91	754	754	NUM
ijtc-40	67	92	1,32	1,32	NUM
ijtc-40	67	93	7	7	NUM
ijtc-40	67	94	financial	financial	ADJ
ijtc-40	67	95	conditions	condition	NOUN
ijtc-40	67	96	,	,	PUNCT
ijtc-40	67	97	195	195	NUM
ijtc-40	67	98	,	,	PUNCT
ijtc-40	67	99	072	072	NUM
ijtc-40	67	100	,	,	PUNCT
ijtc-40	67	101	211	211	NUM
ijtc-40	67	102	2,71	2,71	NUM
ijtc-40	67	103	8	8	NUM
ijtc-40	67	104	,	,	PUNCT
ijtc-40	67	105	00	00	NUM
ijtc-40	67	106	8	8	NUM
ijtc-40	67	107	,	,	PUNCT
ijtc-40	67	108	758	758	NUM
ijtc-40	67	109	1,32	1,32	NUM
ijtc-40	67	110	0	0	NUM
ijtc-40	67	111	a.	a.	NOUN
ijtc-40	67	112	dependent	dependent	ADJ
ijtc-40	67	113	variable	variable	NOUN
ijtc-40	67	114	:	:	PUNCT
ijtc-40	67	115	willingness	willingness	NOUN
ijtc-40	67	116	to	to	PART
ijtc-40	67	117	pay	pay	VERB
ijtc-40	67	118	taxes	taxis	NOUN
ijtc-40	67	119	the	the	DET
ijtc-40	67	120	table	table	NOUN
ijtc-40	67	121	above	above	ADV
ijtc-40	67	122	is	be	AUX
ijtc-40	67	123	the	the	DET
ijtc-40	67	124	coefficient	coefficient	NOUN
ijtc-40	67	125	result	result	NOUN
ijtc-40	67	126	of	of	ADP
ijtc-40	67	127	the	the	DET
ijtc-40	67	128	regression	regression	NOUN
ijtc-40	67	129	equation	equation	NOUN
ijtc-40	67	130	,	,	PUNCT
ijtc-40	67	131	thus	thus	ADV
ijtc-40	67	132	to	to	PART
ijtc-40	67	133	obtain	obtain	VERB
ijtc-40	67	134	the	the	DET
ijtc-40	67	135	regression	regression	NOUN
ijtc-40	67	136	equation	equation	NOUN
ijtc-40	67	137	from	from	ADP
ijtc-40	67	138	the	the	DET
ijtc-40	67	139	results	result	NOUN
ijtc-40	67	140	of	of	ADP
ijtc-40	67	141	this	this	DET
ijtc-40	67	142	research	research	NOUN
ijtc-40	67	143	are	be	AUX
ijtc-40	67	144	as	as	SCONJ
ijtc-40	67	145	follows	follow	VERB
ijtc-40	67	146	:	:	PUNCT
ijtc-40	67	147	y	y	PROPN
ijtc-40	67	148	=	=	PUNCT
ijtc-40	67	149	0,727	0,727	NUM
ijtc-40	67	150	–	–	PUNCT
ijtc-40	67	151	0,103	0,103	NUM
ijtc-40	68	1	x1	x1	PROPN
ijtc-40	69	1	+	+	CCONJ
ijtc-40	69	2	0,218	0,218	NUM
ijtc-40	69	3	x2	x2	NOUN
ijtc-40	70	1	+	+	CCONJ
ijtc-40	70	2	0,484	0,484	NUM
ijtc-40	70	3	x3	x3	ADJ
ijtc-40	70	4	+	+	CCONJ
ijtc-40	70	5	0,023	0,023	NUM
ijtc-40	70	6	x4	x4	NOUN
ijtc-40	71	1	+	+	CCONJ
ijtc-40	71	2	0,195	0,195	NUM
ijtc-40	71	3	x5	x5	NOUN
ijtc-40	71	4	based	base	VERB
ijtc-40	71	5	on	on	ADP
ijtc-40	71	6	the	the	DET
ijtc-40	71	7	results	result	NOUN
ijtc-40	71	8	of	of	ADP
ijtc-40	71	9	the	the	DET
ijtc-40	71	10	regression	regression	NOUN
ijtc-40	71	11	equation	equation	NOUN
ijtc-40	71	12	,	,	PUNCT
ijtc-40	71	13	the	the	DET
ijtc-40	71	14	multiple	multiple	ADJ
ijtc-40	71	15	linear	linear	ADJ
ijtc-40	71	16	regression	regression	NOUN
ijtc-40	71	17	equation	equation	NOUN
ijtc-40	71	18	has	have	VERB
ijtc-40	71	19	a	a	DET
ijtc-40	71	20	meaning	meaning	NOUN
ijtc-40	71	21	,	,	PUNCT
ijtc-40	71	22	scilicet	scilicet	PROPN
ijtc-40	71	23	:	:	PUNCT
ijtc-40	71	24	the	the	DET
ijtc-40	71	25	constant	constant	ADJ
ijtc-40	71	26	value	value	NOUN
ijtc-40	71	27	is	be	AUX
ijtc-40	71	28	0.727	0.727	NUM
ijtc-40	71	29	and	and	CCONJ
ijtc-40	71	30	has	have	VERB
ijtc-40	71	31	a	a	DET
ijtc-40	71	32	positive	positive	ADJ
ijtc-40	71	33	sign	sign	NOUN
ijtc-40	71	34	indicating	indicate	VERB
ijtc-40	71	35	that	that	SCONJ
ijtc-40	71	36	if	if	SCONJ
ijtc-40	71	37	the	the	DET
ijtc-40	71	38	five	five	NUM
ijtc-40	71	39	independent	independent	ADJ
ijtc-40	71	40	variables	variable	NOUN
ijtc-40	71	41	(	(	PUNCT
ijtc-40	71	42	awareness	awareness	NOUN
ijtc-40	71	43	of	of	ADP
ijtc-40	71	44	paying	pay	VERB
ijtc-40	71	45	taxes	taxis	NOUN
ijtc-40	71	46	,	,	PUNCT
ijtc-40	71	47	knowledge	knowledge	NOUN
ijtc-40	71	48	of	of	ADP
ijtc-40	71	49	tax	tax	NOUN
ijtc-40	71	50	regulations	regulation	NOUN
ijtc-40	71	51	,	,	PUNCT
ijtc-40	71	52	understanding	understanding	NOUN
ijtc-40	71	53	of	of	ADP
ijtc-40	71	54	tax	tax	NOUN
ijtc-40	71	55	regulations	regulation	NOUN
ijtc-40	71	56	,	,	PUNCT
ijtc-40	71	57	quality	quality	NOUN
ijtc-40	71	58	of	of	ADP
ijtc-40	71	59	tax	tax	NOUN
ijtc-40	71	60	services	service	NOUN
ijtc-40	71	61	,	,	PUNCT
ijtc-40	71	62	and	and	CCONJ
ijtc-40	71	63	financial	financial	ADJ
ijtc-40	71	64	conditions	condition	NOUN
ijtc-40	71	65	)	)	PUNCT
ijtc-40	71	66	value	value	NOUN
ijtc-40	71	67	is	be	AUX
ijtc-40	71	68	zero	zero	NUM
ijtc-40	71	69	,	,	PUNCT
ijtc-40	71	70	then	then	ADV
ijtc-40	71	71	the	the	DET
ijtc-40	71	72	value	value	NOUN
ijtc-40	71	73	of	of	ADP
ijtc-40	71	74	paying	pay	VERB
ijtc-40	71	75	tax	tax	NOUN
ijtc-40	71	76	remains	remain	NOUN
ijtc-40	71	77	fixed	fix	VERB
ijtc-40	71	78	at	at	ADP
ijtc-40	71	79	0.727	0.727	NUM
ijtc-40	71	80	%	%	NOUN
ijtc-40	71	81	.	.	PUNCT
ijtc-40	72	1	the	the	DET
ijtc-40	72	2	regression	regression	NOUN
ijtc-40	72	3	coefficient	coefficient	NOUN
ijtc-40	72	4	value	value	NOUN
ijtc-40	72	5	of	of	ADP
ijtc-40	72	6	tax	tax	NOUN
ijtc-40	72	7	awareness	awareness	NOUN
ijtc-40	72	8	0.103	0.103	NUM
ijtc-40	72	9	and	and	CCONJ
ijtc-40	72	10	is	be	AUX
ijtc-40	72	11	negative	negative	ADJ
ijtc-40	72	12	,	,	PUNCT
ijtc-40	72	13	indicating	indicate	VERB
ijtc-40	72	14	that	that	SCONJ
ijtc-40	72	15	tax	tax	NOUN
ijtc-40	72	16	awareness	awareness	NOUN
ijtc-40	72	17	is	be	AUX
ijtc-40	72	18	not	not	PART
ijtc-40	72	19	aligned	align	VERB
ijtc-40	72	20	with	with	ADP
ijtc-40	72	21	the	the	DET
ijtc-40	72	22	willingness	willingness	NOUN
ijtc-40	72	23	to	to	PART
ijtc-40	72	24	pay	pay	VERB
ijtc-40	72	25	msmes	msme	NOUN
ijtc-40	72	26	taxes	taxis	NOUN
ijtc-40	72	27	.	.	PUNCT
ijtc-40	73	1	this	this	PRON
ijtc-40	73	2	implies	imply	VERB
ijtc-40	73	3	that	that	SCONJ
ijtc-40	73	4	for	for	ADP
ijtc-40	73	5	every	every	DET
ijtc-40	73	6	1	1	NUM
ijtc-40	73	7	%	%	NOUN
ijtc-40	73	8	decrease	decrease	NOUN
ijtc-40	73	9	in	in	ADP
ijtc-40	73	10	tax	tax	NOUN
ijtc-40	73	11	awareness	awareness	NOUN
ijtc-40	73	12	,	,	PUNCT
ijtc-40	73	13	the	the	DET
ijtc-40	73	14	willingness	willingness	NOUN
ijtc-40	73	15	to	to	PART
ijtc-40	73	16	pay	pay	VERB
ijtc-40	73	17	taxes	taxis	NOUN
ijtc-40	73	18	will	will	AUX
ijtc-40	73	19	decrease	decrease	VERB
ijtc-40	73	20	by	by	ADP
ijtc-40	73	21	0.103	0.103	NUM
ijtc-40	73	22	%	%	NOUN
ijtc-40	73	23	if	if	SCONJ
ijtc-40	73	24	the	the	DET
ijtc-40	73	25	other	other	ADJ
ijtc-40	73	26	independent	independent	ADJ
ijtc-40	73	27	variables	variable	NOUN
ijtc-40	73	28	of	of	ADP
ijtc-40	73	29	the	the	DET
ijtc-40	73	30	regression	regression	NOUN
ijtc-40	73	31	model	model	NOUN
ijtc-40	73	32	remain	remain	VERB
ijtc-40	73	33	.	.	PUNCT
ijtc-40	74	1	the	the	DET
ijtc-40	74	2	regression	regression	NOUN
ijtc-40	74	3	coefficient	coefficient	NOUN
ijtc-40	74	4	value	value	NOUN
ijtc-40	74	5	of	of	ADP
ijtc-40	74	6	tax	tax	NOUN
ijtc-40	74	7	knowledge	knowledge	NOUN
ijtc-40	74	8	understanding	understand	VERB
ijtc-40	74	9	0.218	0.218	NUM
ijtc-40	74	10	and	and	CCONJ
ijtc-40	74	11	positive	positive	ADJ
ijtc-40	74	12	,	,	PUNCT
ijtc-40	74	13	indicating	indicate	VERB
ijtc-40	74	14	that	that	SCONJ
ijtc-40	74	15	the	the	DET
ijtc-40	74	16	knowledge	knowledge	NOUN
ijtc-40	74	17	of	of	ADP
ijtc-40	74	18	tax	tax	NOUN
ijtc-40	74	19	regulations	regulation	NOUN
ijtc-40	74	20	has	have	VERB
ijtc-40	74	21	a	a	DET
ijtc-40	74	22	22	22	NUM
ijtc-40	74	23	|	|	ADV
ijtc-40	74	24	ilomata	ilomata	NOUN
ijtc-40	74	25	international	international	ADJ
ijtc-40	74	26	journal	journal	NOUN
ijtc-40	74	27	of	of	ADP
ijtc-40	74	28	tax	tax	PROPN
ijtc-40	74	29	&	&	CCONJ
ijtc-40	74	30	accounting	accounting	PROPN
ijtc-40	74	31	vol	vol	NOUN
ijtc-40	74	32	.	.	PROPN
ijtc-40	74	33	1	1	NUM
ijtc-40	74	34	no	no	NOUN
ijtc-40	74	35	.	.	NOUN
ijtc-40	74	36	1	1	NUM
ijtc-40	74	37	oct	oct	NOUN
ijtc-40	74	38	2019	2019	NUM
ijtc-40	74	39	factors	factor	NOUN
ijtc-40	74	40	that	that	PRON
ijtc-40	74	41	influence	influence	VERB
ijtc-40	74	42	msme	msme	PROPN
ijtc-40	74	43	taxpayers	taxpayer	NOUN
ijtc-40	74	44	'	'	PART
ijtc-40	74	45	willingness	willingness	NOUN
ijtc-40	74	46	to	to	PART
ijtc-40	74	47	pay	pay	VERB
ijtc-40	74	48	tax	tax	NOUN
ijtc-40	74	49	after	after	SCONJ
ijtc-40	74	50	the	the	DET
ijtc-40	74	51	implementation	implementation	NOUN
ijtc-40	74	52	of	of	ADP
ijtc-40	74	53	the	the	DET
ijtc-40	74	54	government	government	NOUN
ijtc-40	74	55	rules	rule	VERB
ijtc-40	74	56	number	number	NOUN
ijtc-40	74	57	23	23	NUM
ijtc-40	74	58	of	of	ADP
ijtc-40	74	59	2018	2018	NUM
ijtc-40	74	60	kumala	kumala	VERB
ijtc-40	74	61	direct	direct	ADJ
ijtc-40	74	62	relationship	relationship	NOUN
ijtc-40	74	63	with	with	ADP
ijtc-40	74	64	the	the	DET
ijtc-40	74	65	willingness	willingness	NOUN
ijtc-40	74	66	to	to	PART
ijtc-40	74	67	pay	pay	VERB
ijtc-40	74	68	msmes	msme	NOUN
ijtc-40	74	69	taxes	taxis	NOUN
ijtc-40	74	70	.	.	PUNCT
ijtc-40	75	1	this	this	PRON
ijtc-40	75	2	implies	imply	VERB
ijtc-40	75	3	that	that	SCONJ
ijtc-40	75	4	every	every	DET
ijtc-40	75	5	1	1	NUM
ijtc-40	75	6	%	%	NOUN
ijtc-40	75	7	increase	increase	NOUN
ijtc-40	75	8	in	in	ADP
ijtc-40	75	9	knowledge	knowledge	NOUN
ijtc-40	75	10	of	of	ADP
ijtc-40	75	11	tax	tax	NOUN
ijtc-40	75	12	regulations	regulation	NOUN
ijtc-40	75	13	,	,	PUNCT
ijtc-40	75	14	the	the	DET
ijtc-40	75	15	willingness	willingness	NOUN
ijtc-40	75	16	to	to	PART
ijtc-40	75	17	pay	pay	VERB
ijtc-40	75	18	taxes	taxis	NOUN
ijtc-40	75	19	will	will	AUX
ijtc-40	75	20	increase	increase	VERB
ijtc-40	75	21	by	by	ADP
ijtc-40	75	22	0.218	0.218	NUM
ijtc-40	75	23	%	%	NOUN
ijtc-40	75	24	if	if	SCONJ
ijtc-40	75	25	the	the	DET
ijtc-40	75	26	other	other	ADJ
ijtc-40	75	27	independent	independent	ADJ
ijtc-40	75	28	variables	variable	NOUN
ijtc-40	75	29	of	of	ADP
ijtc-40	75	30	the	the	DET
ijtc-40	75	31	regression	regression	NOUN
ijtc-40	75	32	model	model	NOUN
ijtc-40	75	33	remain	remain	VERB
ijtc-40	75	34	.	.	PUNCT
ijtc-40	76	1	the	the	DET
ijtc-40	76	2	regression	regression	NOUN
ijtc-40	76	3	coefficient	coefficient	NOUN
ijtc-40	76	4	value	value	NOUN
ijtc-40	76	5	of	of	ADP
ijtc-40	76	6	understanding	understanding	NOUN
ijtc-40	76	7	of	of	ADP
ijtc-40	76	8	tax	tax	NOUN
ijtc-40	76	9	regulations	regulation	NOUN
ijtc-40	76	10	is	be	AUX
ijtc-40	76	11	0.484	0.484	NUM
ijtc-40	76	12	and	and	CCONJ
ijtc-40	76	13	has	have	VERB
ijtc-40	76	14	a	a	DET
ijtc-40	76	15	positive	positive	ADJ
ijtc-40	76	16	sign	sign	NOUN
ijtc-40	76	17	,	,	PUNCT
ijtc-40	76	18	which	which	PRON
ijtc-40	76	19	indicates	indicate	VERB
ijtc-40	76	20	that	that	SCONJ
ijtc-40	76	21	understanding	understand	VERB
ijtc-40	76	22	tax	tax	NOUN
ijtc-40	76	23	regulations	regulation	NOUN
ijtc-40	76	24	has	have	VERB
ijtc-40	76	25	a	a	DET
ijtc-40	76	26	direct	direct	ADJ
ijtc-40	76	27	relationship	relationship	NOUN
ijtc-40	76	28	with	with	ADP
ijtc-40	76	29	the	the	DET
ijtc-40	76	30	willingness	willingness	NOUN
ijtc-40	76	31	to	to	PART
ijtc-40	76	32	pay	pay	VERB
ijtc-40	76	33	msmes	msme	NOUN
ijtc-40	76	34	taxes	taxis	NOUN
ijtc-40	76	35	.	.	PUNCT
ijtc-40	77	1	this	this	PRON
ijtc-40	77	2	implies	imply	VERB
ijtc-40	77	3	that	that	SCONJ
ijtc-40	77	4	every	every	DET
ijtc-40	77	5	1	1	NUM
ijtc-40	77	6	%	%	NOUN
ijtc-40	77	7	increase	increase	NOUN
ijtc-40	77	8	in	in	ADP
ijtc-40	77	9	understanding	understanding	NOUN
ijtc-40	77	10	of	of	ADP
ijtc-40	77	11	tax	tax	NOUN
ijtc-40	77	12	regulations	regulation	NOUN
ijtc-40	77	13	,	,	PUNCT
ijtc-40	77	14	the	the	DET
ijtc-40	77	15	willingness	willingness	NOUN
ijtc-40	77	16	to	to	PART
ijtc-40	77	17	pay	pay	VERB
ijtc-40	77	18	taxes	taxis	NOUN
ijtc-40	77	19	will	will	AUX
ijtc-40	77	20	increase	increase	VERB
ijtc-40	77	21	by	by	ADP
ijtc-40	77	22	0.484	0.484	NUM
ijtc-40	77	23	%	%	NOUN
ijtc-40	77	24	if	if	SCONJ
ijtc-40	77	25	the	the	DET
ijtc-40	77	26	other	other	ADJ
ijtc-40	77	27	independent	independent	ADJ
ijtc-40	77	28	variables	variable	NOUN
ijtc-40	77	29	of	of	ADP
ijtc-40	77	30	the	the	DET
ijtc-40	77	31	regression	regression	NOUN
ijtc-40	77	32	model	model	NOUN
ijtc-40	77	33	remain	remain	VERB
ijtc-40	77	34	.	.	PUNCT
ijtc-40	78	1	the	the	DET
ijtc-40	78	2	regression	regression	NOUN
ijtc-40	78	3	coefficient	coefficient	NOUN
ijtc-40	78	4	value	value	NOUN
ijtc-40	78	5	of	of	ADP
ijtc-40	78	6	tax	tax	NOUN
ijtc-40	78	7	service	service	NOUN
ijtc-40	78	8	quality	quality	NOUN
ijtc-40	78	9	is	be	AUX
ijtc-40	78	10	0.023	0.023	NUM
ijtc-40	78	11	and	and	CCONJ
ijtc-40	78	12	positive	positive	ADJ
ijtc-40	78	13	,	,	PUNCT
ijtc-40	78	14	indicating	indicate	VERB
ijtc-40	78	15	that	that	SCONJ
ijtc-40	78	16	the	the	DET
ijtc-40	78	17	quality	quality	NOUN
ijtc-40	78	18	of	of	ADP
ijtc-40	78	19	tax	tax	NOUN
ijtc-40	78	20	services	service	NOUN
ijtc-40	78	21	has	have	VERB
ijtc-40	78	22	a	a	DET
ijtc-40	78	23	direct	direct	ADJ
ijtc-40	78	24	relationship	relationship	NOUN
ijtc-40	78	25	with	with	ADP
ijtc-40	78	26	the	the	DET
ijtc-40	78	27	willingness	willingness	NOUN
ijtc-40	78	28	to	to	PART
ijtc-40	78	29	pay	pay	VERB
ijtc-40	78	30	msmes	msme	NOUN
ijtc-40	78	31	taxes	taxis	NOUN
ijtc-40	78	32	.	.	PUNCT
ijtc-40	79	1	this	this	PRON
ijtc-40	79	2	implies	imply	VERB
ijtc-40	79	3	that	that	SCONJ
ijtc-40	79	4	for	for	ADP
ijtc-40	79	5	every	every	DET
ijtc-40	79	6	1	1	NUM
ijtc-40	79	7	%	%	NOUN
ijtc-40	79	8	of	of	ADP
ijtc-40	79	9	the	the	DET
ijtc-40	79	10	quality	quality	NOUN
ijtc-40	79	11	of	of	ADP
ijtc-40	79	12	tax	tax	NOUN
ijtc-40	79	13	services	service	NOUN
ijtc-40	79	14	,	,	PUNCT
ijtc-40	79	15	the	the	DET
ijtc-40	79	16	willingness	willingness	NOUN
ijtc-40	79	17	to	to	PART
ijtc-40	79	18	pay	pay	VERB
ijtc-40	79	19	taxes	taxis	NOUN
ijtc-40	79	20	will	will	AUX
ijtc-40	79	21	increase	increase	VERB
ijtc-40	79	22	by	by	ADP
ijtc-40	79	23	0.023	0.023	NUM
ijtc-40	79	24	%	%	NOUN
ijtc-40	79	25	if	if	SCONJ
ijtc-40	79	26	the	the	DET
ijtc-40	79	27	other	other	ADJ
ijtc-40	79	28	independent	independent	ADJ
ijtc-40	79	29	variables	variable	NOUN
ijtc-40	79	30	of	of	ADP
ijtc-40	79	31	the	the	DET
ijtc-40	79	32	regression	regression	NOUN
ijtc-40	79	33	model	model	NOUN
ijtc-40	79	34	remain	remain	VERB
ijtc-40	79	35	.	.	PUNCT
ijtc-40	80	1	the	the	DET
ijtc-40	80	2	regression	regression	NOUN
ijtc-40	80	3	coefficient	coefficient	NOUN
ijtc-40	80	4	value	value	NOUN
ijtc-40	80	5	of	of	ADP
ijtc-40	80	6	the	the	DET
ijtc-40	80	7	taxpayer	taxpayer	NOUN
ijtc-40	80	8	's	's	PART
ijtc-40	80	9	financial	financial	ADJ
ijtc-40	80	10	condition	condition	NOUN
ijtc-40	80	11	is	be	AUX
ijtc-40	80	12	0.195	0.195	NUM
ijtc-40	80	13	and	and	CCONJ
ijtc-40	80	14	positive	positive	ADJ
ijtc-40	80	15	,	,	PUNCT
ijtc-40	80	16	indicating	indicate	VERB
ijtc-40	80	17	that	that	SCONJ
ijtc-40	80	18	the	the	DET
ijtc-40	80	19	taxpayer	taxpayer	NOUN
ijtc-40	80	20	's	's	PART
ijtc-40	80	21	financial	financial	ADJ
ijtc-40	80	22	condition	condition	NOUN
ijtc-40	80	23	has	have	VERB
ijtc-40	80	24	a	a	DET
ijtc-40	80	25	direct	direct	ADJ
ijtc-40	80	26	relationship	relationship	NOUN
ijtc-40	80	27	to	to	ADP
ijtc-40	80	28	the	the	DET
ijtc-40	80	29	willingness	willingness	NOUN
ijtc-40	80	30	to	to	PART
ijtc-40	80	31	pay	pay	VERB
ijtc-40	80	32	msmes	msme	NOUN
ijtc-40	80	33	taxes	taxis	NOUN
ijtc-40	80	34	.	.	PUNCT
ijtc-40	81	1	this	this	PRON
ijtc-40	81	2	implies	imply	VERB
ijtc-40	81	3	that	that	SCONJ
ijtc-40	81	4	for	for	ADP
ijtc-40	81	5	every	every	DET
ijtc-40	81	6	1	1	NUM
ijtc-40	81	7	%	%	NOUN
ijtc-40	81	8	of	of	ADP
ijtc-40	81	9	the	the	DET
ijtc-40	81	10	taxpayer	taxpayer	NOUN
ijtc-40	81	11	's	's	PART
ijtc-40	81	12	financial	financial	ADJ
ijtc-40	81	13	condition	condition	NOUN
ijtc-40	81	14	,	,	PUNCT
ijtc-40	81	15	the	the	DET
ijtc-40	81	16	willingness	willingness	NOUN
ijtc-40	81	17	to	to	PART
ijtc-40	81	18	pay	pay	VERB
ijtc-40	81	19	taxes	taxis	NOUN
ijtc-40	81	20	will	will	AUX
ijtc-40	81	21	increase	increase	VERB
ijtc-40	81	22	by	by	ADP
ijtc-40	81	23	0.195	0.195	NUM
ijtc-40	81	24	%	%	NOUN
ijtc-40	81	25	if	if	SCONJ
ijtc-40	81	26	the	the	DET
ijtc-40	81	27	other	other	ADJ
ijtc-40	81	28	independent	independent	ADJ
ijtc-40	81	29	variables	variable	NOUN
ijtc-40	81	30	of	of	ADP
ijtc-40	81	31	the	the	DET
ijtc-40	81	32	regression	regression	NOUN
ijtc-40	81	33	model	model	NOUN
ijtc-40	81	34	remain	remain	VERB
ijtc-40	81	35	.	.	PUNCT
ijtc-40	82	1	significant	significant	ADJ
ijtc-40	82	2	simultaneous	simultaneous	ADJ
ijtc-40	82	3	test	test	NOUN
ijtc-40	82	4	result	result	NOUN
ijtc-40	82	5	(	(	PUNCT
ijtc-40	82	6	f	f	X
ijtc-40	82	7	-	-	PUNCT
ijtc-40	82	8	test	test	NOUN
ijtc-40	82	9	)	)	PUNCT
ijtc-40	82	10	if	if	SCONJ
ijtc-40	82	11	the	the	DET
ijtc-40	82	12	f	f	PROPN
ijtc-40	82	13	value	value	NOUN
ijtc-40	82	14	>	>	X
ijtc-40	82	15	f	f	PROPN
ijtc-40	82	16	statistic	statistic	PROPN
ijtc-40	82	17	,	,	PUNCT
ijtc-40	82	18	then	then	ADV
ijtc-40	82	19	ho	ho	PROPN
ijtc-40	82	20	is	be	AUX
ijtc-40	82	21	rejected	reject	VERB
ijtc-40	82	22	and	and	CCONJ
ijtc-40	82	23	ha	ha	INTJ
ijtc-40	82	24	is	be	AUX
ijtc-40	82	25	accepted	accept	VERB
ijtc-40	82	26	,	,	PUNCT
ijtc-40	82	27	and	and	CCONJ
ijtc-40	82	28	if	if	SCONJ
ijtc-40	82	29	the	the	DET
ijtc-40	82	30	significant	significant	ADJ
ijtc-40	82	31	value	value	NOUN
ijtc-40	82	32	is	be	AUX
ijtc-40	82	33	<	<	X
ijtc-40	82	34	0.05	0.05	NUM
ijtc-40	82	35	,	,	PUNCT
ijtc-40	82	36	then	then	ADV
ijtc-40	82	37	the	the	DET
ijtc-40	82	38	independent	independent	ADJ
ijtc-40	82	39	variables	variable	NOUN
ijtc-40	82	40	together	together	ADV
ijtc-40	82	41	have	have	VERB
ijtc-40	82	42	a	a	DET
ijtc-40	82	43	significant	significant	ADJ
ijtc-40	82	44	effect	effect	NOUN
ijtc-40	82	45	on	on	ADP
ijtc-40	82	46	the	the	DET
ijtc-40	82	47	dependent	dependent	ADJ
ijtc-40	82	48	variables	variable	NOUN
ijtc-40	82	49	(	(	PUNCT
ijtc-40	82	50	ghozali	ghozali	ADJ
ijtc-40	82	51	,	,	PUNCT
ijtc-40	82	52	2016	2016	NUM
ijtc-40	82	53	)	)	PUNCT
ijtc-40	82	54	.	.	PUNCT
ijtc-40	83	1	table	table	NOUN
ijtc-40	84	1	2	2	NUM
ijtc-40	84	2	.	.	X
ijtc-40	84	3	f	f	X
ijtc-40	84	4	-	-	PUNCT
ijtc-40	84	5	test	test	NOUN
ijtc-40	84	6	result	result	NOUN
ijtc-40	84	7	anovaa	anovaa	PROPN
ijtc-40	84	8	model	model	PROPN
ijtc-40	84	9	sum	sum	NOUN
ijtc-40	84	10	of	of	ADP
ijtc-40	84	11	squares	square	NOUN
ijtc-40	84	12	df	df	PROPN
ijtc-40	84	13	mean	mean	PROPN
ijtc-40	84	14	square	square	PROPN
ijtc-40	84	15	f	f	PROPN
ijtc-40	84	16	sig	sig	PROPN
ijtc-40	84	17	.	.	PROPN
ijtc-40	84	18	1	1	NUM
ijtc-40	84	19	regressio	regressio	NOUN
ijtc-40	84	20	n	n	NOUN
ijtc-40	84	21	13,736	13,736	NUM
ijtc-40	84	22	5	5	NUM
ijtc-40	84	23	2,747	2,747	NUM
ijtc-40	84	24	25,142	25,142	NUM
ijtc-40	84	25	,	,	PUNCT
ijtc-40	84	26	000b	000b	PROPN
ijtc-40	84	27	residual	residual	ADJ
ijtc-40	84	28	10,271	10,271	NUM
ijtc-40	84	29	94	94	NUM
ijtc-40	84	30	,	,	PUNCT
ijtc-40	84	31	109	109	NUM
ijtc-40	84	32	total	total	NOUN
ijtc-40	84	33	24,007	24,007	NUM
ijtc-40	84	34	99	99	NUM
ijtc-40	84	35	a.	a.	NOUN
ijtc-40	84	36	dependent	dependent	ADJ
ijtc-40	84	37	variable	variable	NOUN
ijtc-40	84	38	:	:	PUNCT
ijtc-40	84	39	willingness	willingness	NOUN
ijtc-40	84	40	to	to	PART
ijtc-40	84	41	pay	pay	VERB
ijtc-40	84	42	taxes	taxis	NOUN
ijtc-40	84	43	b.	b.	NOUN
ijtc-40	84	44	predictors	predictor	NOUN
ijtc-40	84	45	:	:	PUNCT
ijtc-40	84	46	(	(	PUNCT
ijtc-40	84	47	constant	constant	ADJ
ijtc-40	84	48	)	)	PUNCT
ijtc-40	84	49	,	,	PUNCT
ijtc-40	84	50	financial	financial	ADJ
ijtc-40	84	51	conditions	condition	NOUN
ijtc-40	84	52	,	,	PUNCT
ijtc-40	84	53	service	service	NOUN
ijtc-40	84	54	quality	quality	NOUN
ijtc-40	84	55	,	,	PUNCT
ijtc-40	84	56	tax	tax	NOUN
ijtc-40	84	57	awareness	awareness	NOUN
ijtc-40	84	58	,	,	PUNCT
ijtc-40	84	59	understanding	understanding	NOUN
ijtc-40	84	60	of	of	ADP
ijtc-40	84	61	tax	tax	NOUN
ijtc-40	84	62	regulations	regulation	NOUN
ijtc-40	84	63	,	,	PUNCT
ijtc-40	84	64	knowledge	knowledge	NOUN
ijtc-40	84	65	of	of	ADP
ijtc-40	84	66	tax	tax	NOUN
ijtc-40	84	67	regulations	regulation	NOUN
ijtc-40	84	68	source	source	NOUN
ijtc-40	84	69	:	:	PUNCT
ijtc-40	84	70	data	datum	NOUN
ijtc-40	84	71	processed	process	VERB
ijtc-40	84	72	by	by	ADP
ijtc-40	84	73	spss	spss	PROPN
ijtc-40	84	74	25	25	NUM
ijtc-40	84	75	,	,	PUNCT
ijtc-40	84	76	2019	2019	NUM
ijtc-40	84	77	based	base	VERB
ijtc-40	84	78	on	on	ADP
ijtc-40	84	79	the	the	DET
ijtc-40	84	80	f	f	NOUN
ijtc-40	84	81	-	-	PUNCT
ijtc-40	84	82	test	test	NOUN
ijtc-40	84	83	result	result	NOUN
ijtc-40	84	84	table	table	NOUN
ijtc-40	84	85	above	above	ADV
ijtc-40	84	86	,	,	PUNCT
ijtc-40	84	87	it	it	PRON
ijtc-40	84	88	can	can	AUX
ijtc-40	84	89	be	be	AUX
ijtc-40	84	90	acquired	acquire	VERB
ijtc-40	84	91	that	that	SCONJ
ijtc-40	84	92	the	the	DET
ijtc-40	84	93	value	value	NOUN
ijtc-40	84	94	of	of	ADP
ijtc-40	84	95	the	the	DET
ijtc-40	84	96	fvalue	fvalue	NOUN
ijtc-40	84	97	>	>	X
ijtc-40	84	98	f	f	PROPN
ijtc-40	84	99	statistic	statistic	PROPN
ijtc-40	84	100	is	be	AUX
ijtc-40	84	101	25.142	25.142	NUM
ijtc-40	84	102	>	>	SYM
ijtc-40	84	103	2.31	2.31	NUM
ijtc-40	84	104	and	and	CCONJ
ijtc-40	84	105	significant	significant	ADJ
ijtc-40	84	106	value	value	NOUN
ijtc-40	84	107	of	of	ADP
ijtc-40	84	108	0.000	0.000	NUM
ijtc-40	84	109	<	<	X
ijtc-40	84	110	0.05	0.05	NUM
ijtc-40	84	111	.	.	PUNCT
ijtc-40	85	1	thus	thus	ADV
ijtc-40	85	2	from	from	ADP
ijtc-40	85	3	this	this	DET
ijtc-40	85	4	value	value	NOUN
ijtc-40	85	5	,	,	PUNCT
ijtc-40	85	6	it	it	PRON
ijtc-40	85	7	can	can	AUX
ijtc-40	85	8	be	be	AUX
ijtc-40	85	9	concluded	conclude	VERB
ijtc-40	85	10	that	that	SCONJ
ijtc-40	85	11	tax	tax	NOUN
ijtc-40	85	12	awareness	awareness	NOUN
ijtc-40	85	13	,	,	PUNCT
ijtc-40	85	14	knowledge	knowledge	NOUN
ijtc-40	85	15	of	of	ADP
ijtc-40	85	16	tax	tax	NOUN
ijtc-40	85	17	regulations	regulation	NOUN
ijtc-40	85	18	,	,	PUNCT
ijtc-40	85	19	understanding	understanding	NOUN
ijtc-40	85	20	of	of	ADP
ijtc-40	85	21	tax	tax	NOUN
ijtc-40	85	22	regulations	regulation	NOUN
ijtc-40	85	23	,	,	PUNCT
ijtc-40	85	24	service	service	NOUN
ijtc-40	85	25	quality	quality	NOUN
ijtc-40	85	26	,	,	PUNCT
ijtc-40	85	27	and	and	CCONJ
ijtc-40	85	28	financial	financial	ADJ
ijtc-40	85	29	conditions	condition	NOUN
ijtc-40	85	30	have	have	VERB
ijtc-40	85	31	a	a	DET
ijtc-40	85	32	significant	significant	ADJ
ijtc-40	85	33	effect	effect	NOUN
ijtc-40	85	34	on	on	ADP
ijtc-40	85	35	the	the	DET
ijtc-40	85	36	willingness	willingness	NOUN
ijtc-40	85	37	23	23	NUM
ijtc-40	85	38	|	|	ADV
ijtc-40	85	39	ilomata	ilomata	PROPN
ijtc-40	85	40	international	international	ADJ
ijtc-40	85	41	journal	journal	NOUN
ijtc-40	85	42	of	of	ADP
ijtc-40	85	43	tax	tax	PROPN
ijtc-40	85	44	&	&	CCONJ
ijtc-40	85	45	accounting	accounting	PROPN
ijtc-40	85	46	vol	vol	NOUN
ijtc-40	85	47	.	.	PROPN
ijtc-40	86	1	1	1	NUM
ijtc-40	87	1	no	no	NOUN
ijtc-40	87	2	.	.	NOUN
ijtc-40	87	3	1	1	NUM
ijtc-40	87	4	oct	oct	NOUN
ijtc-40	87	5	2019	2019	NUM
ijtc-40	87	6	factors	factor	NOUN
ijtc-40	87	7	that	that	PRON
ijtc-40	87	8	influence	influence	VERB
ijtc-40	87	9	msme	msme	PROPN
ijtc-40	87	10	taxpayers	taxpayer	NOUN
ijtc-40	87	11	'	'	PART
ijtc-40	87	12	willingness	willingness	NOUN
ijtc-40	87	13	to	to	PART
ijtc-40	87	14	pay	pay	VERB
ijtc-40	87	15	tax	tax	NOUN
ijtc-40	87	16	after	after	SCONJ
ijtc-40	87	17	the	the	DET
ijtc-40	87	18	implementation	implementation	NOUN
ijtc-40	87	19	of	of	ADP
ijtc-40	87	20	the	the	DET
ijtc-40	87	21	government	government	NOUN
ijtc-40	87	22	rules	rule	VERB
ijtc-40	87	23	number	number	NOUN
ijtc-40	87	24	23	23	NUM
ijtc-40	87	25	of	of	ADP
ijtc-40	87	26	2018	2018	NUM
ijtc-40	87	27	kumala	kumala	NOUN
ijtc-40	87	28	to	to	PART
ijtc-40	87	29	pay	pay	VERB
ijtc-40	87	30	msme	msme	NOUN
ijtc-40	87	31	taxes	taxis	NOUN
ijtc-40	87	32	.	.	PUNCT
ijtc-40	88	1	partial	partial	ADJ
ijtc-40	88	2	test	test	NOUN
ijtc-40	88	3	result	result	NOUN
ijtc-40	88	4	(	(	PUNCT
ijtc-40	88	5	t	t	NOUN
ijtc-40	88	6	-	-	PUNCT
ijtc-40	88	7	test	test	NOUN
ijtc-40	88	8	)	)	PUNCT
ijtc-40	88	9	if	if	SCONJ
ijtc-40	88	10	the	the	DET
ijtc-40	88	11	significance	significance	NOUN
ijtc-40	88	12	level	level	NOUN
ijtc-40	88	13	on	on	ADP
ijtc-40	88	14	the	the	DET
ijtc-40	88	15	table	table	NOUN
ijtc-40	88	16	is	be	AUX
ijtc-40	88	17	1	1	NUM
ijtc-40	88	18	>	>	PUNCT
ijtc-40	88	19	0,05	0,05	NOUN
ijtc-40	88	20	,	,	PUNCT
ijtc-40	88	21	the	the	DET
ijtc-40	88	22	t	t	NOUN
ijtc-40	88	23	calculated	calculate	VERB
ijtc-40	88	24	value	value	NOUN
ijtc-40	88	25	<	<	X
ijtc-40	88	26	t	t	PROPN
ijtc-40	88	27	statistic	statistic	NOUN
ijtc-40	88	28	then	then	ADV
ijtc-40	88	29	ha	ha	INTJ
ijtc-40	88	30	would	would	AUX
ijtc-40	88	31	be	be	AUX
ijtc-40	88	32	accepted	accept	VERB
ijtc-40	88	33	and	and	CCONJ
ijtc-40	88	34	ho	ho	PROPN
ijtc-40	88	35	would	would	AUX
ijtc-40	88	36	be	be	AUX
ijtc-40	88	37	rejected	reject	VERB
ijtc-40	88	38	,	,	PUNCT
ijtc-40	88	39	then	then	ADV
ijtc-40	88	40	there	there	PRON
ijtc-40	88	41	is	be	VERB
ijtc-40	88	42	no	no	DET
ijtc-40	88	43	no	no	DET
ijtc-40	88	44	influence	influence	NOUN
ijtc-40	88	45	between	between	ADP
ijtc-40	88	46	the	the	DET
ijtc-40	88	47	independent	independent	ADJ
ijtc-40	88	48	variables	variable	NOUN
ijtc-40	88	49	and	and	CCONJ
ijtc-40	88	50	the	the	DET
ijtc-40	88	51	dependent	dependent	ADJ
ijtc-40	88	52	variables	variable	NOUN
ijtc-40	88	53	(	(	PUNCT
ijtc-40	88	54	ghozali	ghozali	ADJ
ijtc-40	88	55	,	,	PUNCT
ijtc-40	88	56	2016	2016	NUM
ijtc-40	88	57	)	)	PUNCT
ijtc-40	88	58	.	.	PUNCT
ijtc-40	89	1	from	from	ADP
ijtc-40	89	2	the	the	DET
ijtc-40	89	3	table	table	NOUN
ijtc-40	89	4	can	can	AUX
ijtc-40	89	5	be	be	AUX
ijtc-40	89	6	concluded	conclude	VERB
ijtc-40	89	7	as	as	ADP
ijtc-40	89	8	follow	follow	VERB
ijtc-40	89	9	:	:	PUNCT
ijtc-40	89	10	tax	tax	NOUN
ijtc-40	89	11	awareness	awareness	NOUN
ijtc-40	89	12	has	have	VERB
ijtc-40	89	13	a	a	DET
ijtc-40	89	14	negative	negative	ADJ
ijtc-40	89	15	effect	effect	NOUN
ijtc-40	89	16	on	on	ADP
ijtc-40	89	17	msme	msme	NOUN
ijtc-40	89	18	's	's	PART
ijtc-40	89	19	willingness	willingness	NOUN
ijtc-40	89	20	to	to	PART
ijtc-40	89	21	pay	pay	VERB
ijtc-40	89	22	taxes	taxis	NOUN
ijtc-40	89	23	.	.	PUNCT
ijtc-40	90	1	this	this	PRON
ijtc-40	90	2	is	be	AUX
ijtc-40	90	3	indicated	indicate	VERB
ijtc-40	90	4	by	by	ADP
ijtc-40	90	5	the	the	DET
ijtc-40	90	6	level	level	NOUN
ijtc-40	90	7	of	of	ADP
ijtc-40	90	8	significance	significance	NOUN
ijtc-40	90	9	value	value	NOUN
ijtc-40	90	10	of	of	ADP
ijtc-40	90	11	0.311	0.311	NUM
ijtc-40	90	12	>	>	PUNCT
ijtc-40	90	13	0.05	0.05	NUM
ijtc-40	90	14	,	,	PUNCT
ijtc-40	90	15	and	and	CCONJ
ijtc-40	90	16	the	the	DET
ijtc-40	90	17	tvalue	tvalue	NOUN
ijtc-40	90	18	of	of	ADP
ijtc-40	90	19	-1.109	-1.109	PROPN
ijtc-40	90	20	<	<	X
ijtc-40	90	21	1.660	1.660	NUM
ijtc-40	90	22	.	.	PUNCT
ijtc-40	91	1	meaning	meaning	NOUN
ijtc-40	91	2	,	,	PUNCT
ijtc-40	91	3	tax	tax	NOUN
ijtc-40	91	4	awareness	awareness	NOUN
ijtc-40	91	5	has	have	VERB
ijtc-40	91	6	a	a	DET
ijtc-40	91	7	negative	negative	ADJ
ijtc-40	91	8	effect	effect	NOUN
ijtc-40	91	9	or	or	CCONJ
ijtc-40	91	10	does	do	AUX
ijtc-40	91	11	not	not	PART
ijtc-40	91	12	have	have	VERB
ijtc-40	91	13	a	a	DET
ijtc-40	91	14	significant	significant	ADJ
ijtc-40	91	15	effect	effect	NOUN
ijtc-40	91	16	on	on	ADP
ijtc-40	91	17	the	the	DET
ijtc-40	91	18	willingness	willingness	NOUN
ijtc-40	91	19	to	to	PART
ijtc-40	91	20	pay	pay	VERB
ijtc-40	91	21	msme	msme	NOUN
ijtc-40	91	22	taxes	taxis	NOUN
ijtc-40	91	23	.	.	PUNCT
ijtc-40	92	1	knowledge	knowledge	NOUN
ijtc-40	92	2	of	of	ADP
ijtc-40	92	3	tax	tax	NOUN
ijtc-40	92	4	regulations	regulation	NOUN
ijtc-40	92	5	has	have	VERB
ijtc-40	92	6	a	a	DET
ijtc-40	92	7	positive	positive	ADJ
ijtc-40	92	8	effect	effect	NOUN
ijtc-40	92	9	on	on	ADP
ijtc-40	92	10	msmes	msme	NOUN
ijtc-40	92	11	'	'	PART
ijtc-40	92	12	willingness	willingness	NOUN
ijtc-40	92	13	to	to	PART
ijtc-40	92	14	pay	pay	VERB
ijtc-40	92	15	taxes	taxis	NOUN
ijtc-40	92	16	.	.	PUNCT
ijtc-40	93	1	this	this	PRON
ijtc-40	93	2	is	be	AUX
ijtc-40	93	3	indicated	indicate	VERB
ijtc-40	93	4	by	by	ADP
ijtc-40	93	5	the	the	DET
ijtc-40	93	6	level	level	NOUN
ijtc-40	93	7	of	of	ADP
ijtc-40	93	8	significance	significance	NOUN
ijtc-40	93	9	value	value	NOUN
ijtc-40	93	10	0.042	0.042	NUM
ijtc-40	93	11	<	<	X
ijtc-40	93	12	0.05	0.05	NUM
ijtc-40	93	13	,	,	PUNCT
ijtc-40	93	14	and	and	CCONJ
ijtc-40	93	15	tvalue	tvalue	NOUN
ijtc-40	93	16	is	be	AUX
ijtc-40	93	17	greater	great	ADJ
ijtc-40	93	18	than	than	ADP
ijtc-40	93	19	the	the	DET
ijtc-40	93	20	t	t	PROPN
ijtc-40	93	21	statistic	statistic	NOUN
ijtc-40	93	22	of	of	ADP
ijtc-40	93	23	2.058	2.058	NUM
ijtc-40	93	24	>	>	X
ijtc-40	93	25	1.660	1.660	NUM
ijtc-40	93	26	.	.	PUNCT
ijtc-40	94	1	that	that	PRON
ijtc-40	94	2	is	be	AUX
ijtc-40	94	3	,	,	PUNCT
ijtc-40	94	4	knowledge	knowledge	NOUN
ijtc-40	94	5	of	of	ADP
ijtc-40	94	6	tax	tax	NOUN
ijtc-40	94	7	regulations	regulation	NOUN
ijtc-40	94	8	has	have	VERB
ijtc-40	94	9	a	a	DET
ijtc-40	94	10	significant	significant	ADJ
ijtc-40	94	11	effect	effect	NOUN
ijtc-40	94	12	on	on	ADP
ijtc-40	94	13	the	the	DET
ijtc-40	94	14	willingness	willingness	NOUN
ijtc-40	94	15	to	to	PART
ijtc-40	94	16	pay	pay	VERB
ijtc-40	94	17	msme	msme	NOUN
ijtc-40	94	18	taxes	taxis	NOUN
ijtc-40	94	19	.	.	PUNCT
ijtc-40	95	1	understanding	understand	VERB
ijtc-40	95	2	tax	tax	NOUN
ijtc-40	95	3	regulations	regulation	NOUN
ijtc-40	95	4	have	have	VERB
ijtc-40	95	5	a	a	DET
ijtc-40	95	6	negative	negative	ADJ
ijtc-40	95	7	effect	effect	NOUN
ijtc-40	95	8	on	on	ADP
ijtc-40	95	9	msmes	msme	NOUN
ijtc-40	95	10	'	'	PART
ijtc-40	95	11	willingness	willingness	NOUN
ijtc-40	95	12	to	to	PART
ijtc-40	95	13	pay	pay	VERB
ijtc-40	95	14	taxes	taxis	NOUN
ijtc-40	95	15	,	,	PUNCT
ijtc-40	95	16	indicated	indicate	VERB
ijtc-40	95	17	by	by	ADP
ijtc-40	95	18	the	the	DET
ijtc-40	95	19	level	level	NOUN
ijtc-40	95	20	of	of	ADP
ijtc-40	95	21	significance	significance	NOUN
ijtc-40	95	22	value	value	NOUN
ijtc-40	95	23	of	of	ADP
ijtc-40	95	24	0,000	0,000	NUM
ijtc-40	95	25	<	<	X
ijtc-40	95	26	0.05	0.05	NUM
ijtc-40	95	27	,	,	PUNCT
ijtc-40	95	28	and	and	CCONJ
ijtc-40	95	29	the	the	DET
ijtc-40	95	30	tvalue	tvalue	NOUN
ijtc-40	95	31	of	of	ADP
ijtc-40	95	32	6.389	6.389	NUM
ijtc-40	95	33	>	>	X
ijtc-40	95	34	1.660	1.660	NUM
ijtc-40	95	35	.	.	PUNCT
ijtc-40	96	1	that	that	PRON
ijtc-40	96	2	is	be	AUX
ijtc-40	96	3	,	,	PUNCT
ijtc-40	96	4	understanding	understand	VERB
ijtc-40	96	5	tax	tax	NOUN
ijtc-40	96	6	regulations	regulation	NOUN
ijtc-40	96	7	has	have	VERB
ijtc-40	96	8	a	a	DET
ijtc-40	96	9	significant	significant	ADJ
ijtc-40	96	10	effect	effect	NOUN
ijtc-40	96	11	on	on	ADP
ijtc-40	96	12	msmes	msme	NOUN
ijtc-40	96	13	'	'	PART
ijtc-40	96	14	willingness	willingness	NOUN
ijtc-40	96	15	to	to	PART
ijtc-40	96	16	pay	pay	VERB
ijtc-40	96	17	taxes	taxis	NOUN
ijtc-40	96	18	.	.	PUNCT
ijtc-40	97	1	service	service	NOUN
ijtc-40	97	2	quality	quality	NOUN
ijtc-40	97	3	has	have	VERB
ijtc-40	97	4	a	a	DET
ijtc-40	97	5	negative	negative	ADJ
ijtc-40	97	6	effect	effect	NOUN
ijtc-40	97	7	on	on	ADP
ijtc-40	97	8	msmes	msme	NOUN
ijtc-40	97	9	'	'	PART
ijtc-40	97	10	willingness	willingness	NOUN
ijtc-40	97	11	to	to	PART
ijtc-40	97	12	pay	pay	VERB
ijtc-40	97	13	taxes	taxis	NOUN
ijtc-40	97	14	.	.	PUNCT
ijtc-40	98	1	this	this	PRON
ijtc-40	98	2	is	be	AUX
ijtc-40	98	3	shown	show	VERB
ijtc-40	98	4	by	by	ADP
ijtc-40	98	5	the	the	DET
ijtc-40	98	6	level	level	NOUN
ijtc-40	98	7	of	of	ADP
ijtc-40	98	8	significance	significance	NOUN
ijtc-40	98	9	value	value	NOUN
ijtc-40	98	10	0.762	0.762	NUM
ijtc-40	98	11	>	>	SYM
ijtc-40	98	12	0.05	0.05	NUM
ijtc-40	98	13	,	,	PUNCT
ijtc-40	98	14	and	and	CCONJ
ijtc-40	98	15	the	the	DET
ijtc-40	98	16	tvalue	tvalue	NOUN
ijtc-40	98	17	is	be	AUX
ijtc-40	98	18	greater	great	ADJ
ijtc-40	98	19	than	than	ADP
ijtc-40	98	20	the	the	DET
ijtc-40	98	21	value	value	NOUN
ijtc-40	98	22	of	of	ADP
ijtc-40	98	23	tstatistic	tstatistic	ADJ
ijtc-40	98	24	by	by	ADP
ijtc-40	98	25	0.304	0.304	NUM
ijtc-40	98	26	<	<	NOUN
ijtc-40	98	27	1.660	1.660	NUM
ijtc-40	98	28	,	,	PUNCT
ijtc-40	98	29	which	which	PRON
ijtc-40	98	30	means	mean	VERB
ijtc-40	98	31	the	the	DET
ijtc-40	98	32	quality	quality	NOUN
ijtc-40	98	33	of	of	ADP
ijtc-40	98	34	tax	tax	NOUN
ijtc-40	98	35	services	service	NOUN
ijtc-40	98	36	does	do	AUX
ijtc-40	98	37	not	not	PART
ijtc-40	98	38	significantly	significantly	ADV
ijtc-40	98	39	influence	influence	VERB
ijtc-40	98	40	the	the	DET
ijtc-40	98	41	willingness	willingness	NOUN
ijtc-40	98	42	to	to	PART
ijtc-40	98	43	pay	pay	VERB
ijtc-40	98	44	msme	msme	NOUN
ijtc-40	98	45	taxes	taxis	NOUN
ijtc-40	98	46	.	.	PUNCT
ijtc-40	99	1	the	the	DET
ijtc-40	99	2	financial	financial	ADJ
ijtc-40	99	3	condition	condition	NOUN
ijtc-40	99	4	of	of	ADP
ijtc-40	99	5	the	the	DET
ijtc-40	99	6	taxpayer	taxpayer	NOUN
ijtc-40	99	7	has	have	VERB
ijtc-40	99	8	a	a	DET
ijtc-40	99	9	positive	positive	ADJ
ijtc-40	99	10	effect	effect	NOUN
ijtc-40	99	11	on	on	ADP
ijtc-40	99	12	the	the	DET
ijtc-40	99	13	willingness	willingness	NOUN
ijtc-40	99	14	to	to	PART
ijtc-40	99	15	pay	pay	VERB
ijtc-40	99	16	tax	tax	NOUN
ijtc-40	99	17	on	on	ADP
ijtc-40	99	18	msmes	msme	NOUN
ijtc-40	99	19	.	.	PUNCT
ijtc-40	100	1	this	this	PRON
ijtc-40	100	2	is	be	AUX
ijtc-40	100	3	indicated	indicate	VERB
ijtc-40	100	4	by	by	ADP
ijtc-40	100	5	the	the	DET
ijtc-40	100	6	level	level	NOUN
ijtc-40	100	7	of	of	ADP
ijtc-40	100	8	significance	significance	NOUN
ijtc-40	100	9	value	value	NOUN
ijtc-40	100	10	0.008	0.008	NUM
ijtc-40	100	11	<	<	NOUN
ijtc-40	100	12	0.05	0.05	NUM
ijtc-40	100	13	,	,	PUNCT
ijtc-40	100	14	and	and	CCONJ
ijtc-40	100	15	the	the	DET
ijtc-40	100	16	tvalue	tvalue	NOUN
ijtc-40	100	17	is	be	AUX
ijtc-40	100	18	greater	great	ADJ
ijtc-40	100	19	than	than	ADP
ijtc-40	100	20	the	the	DET
ijtc-40	100	21	tstatistic	tstatistic	NOUN
ijtc-40	100	22	of	of	ADP
ijtc-40	100	23	2.718	2.718	NUM
ijtc-40	100	24	>	>	X
ijtc-40	100	25	1.660	1.660	NUM
ijtc-40	100	26	,	,	PUNCT
ijtc-40	100	27	which	which	PRON
ijtc-40	100	28	means	mean	VERB
ijtc-40	100	29	the	the	DET
ijtc-40	100	30	taxpayer	taxpayer	NOUN
ijtc-40	100	31	's	's	PART
ijtc-40	100	32	financial	financial	ADJ
ijtc-40	100	33	condition	condition	NOUN
ijtc-40	100	34	has	have	VERB
ijtc-40	100	35	a	a	DET
ijtc-40	100	36	significant	significant	ADJ
ijtc-40	100	37	effect	effect	NOUN
ijtc-40	100	38	on	on	ADP
ijtc-40	100	39	the	the	DET
ijtc-40	100	40	willingness	willingness	NOUN
ijtc-40	100	41	to	to	PART
ijtc-40	100	42	pay	pay	VERB
ijtc-40	100	43	msme	msme	NOUN
ijtc-40	100	44	taxes	taxis	NOUN
ijtc-40	100	45	.	.	PUNCT
ijtc-40	101	1	coefficient	coefficient	NOUN
ijtc-40	101	2	of	of	ADP
ijtc-40	101	3	determination	determination	NOUN
ijtc-40	101	4	test	test	NOUN
ijtc-40	101	5	(	(	PUNCT
ijtc-40	101	6	r2	r2	PROPN
ijtc-40	101	7	)	)	PUNCT
ijtc-40	101	8	the	the	DET
ijtc-40	101	9	coefficient	coefficient	NOUN
ijtc-40	101	10	of	of	ADP
ijtc-40	101	11	determination	determination	NOUN
ijtc-40	101	12	(	(	PUNCT
ijtc-40	101	13	r2	r2	NOUN
ijtc-40	101	14	)	)	PUNCT
ijtc-40	101	15	measures	measure	NOUN
ijtc-40	101	16	how	how	SCONJ
ijtc-40	101	17	far	far	ADV
ijtc-40	101	18	does	do	AUX
ijtc-40	101	19	the	the	DET
ijtc-40	101	20	model	model	NOUN
ijtc-40	101	21	able	able	ADJ
ijtc-40	101	22	to	to	PART
ijtc-40	101	23	explain	explain	VERB
ijtc-40	101	24	the	the	DET
ijtc-40	101	25	dependent	dependent	ADJ
ijtc-40	101	26	variables	variable	NOUN
ijtc-40	101	27	(	(	PUNCT
ijtc-40	101	28	ghozali	ghozali	ADJ
ijtc-40	101	29	,	,	PUNCT
ijtc-40	101	30	2016	2016	NUM
ijtc-40	101	31	)	)	PUNCT
ijtc-40	101	32	.	.	PUNCT
ijtc-40	102	1	table	table	NOUN
ijtc-40	102	2	3	3	NUM
ijtc-40	102	3	.	.	PUNCT
ijtc-40	103	1	coefficient	coefficient	NOUN
ijtc-40	103	2	of	of	ADP
ijtc-40	103	3	determination	determination	NOUN
ijtc-40	103	4	test	test	NOUN
ijtc-40	103	5	result	result	NOUN
ijtc-40	103	6	(	(	PUNCT
ijtc-40	103	7	r2	r2	PROPN
ijtc-40	103	8	)	)	PUNCT
ijtc-40	103	9	model	model	NOUN
ijtc-40	103	10	summary	summary	NOUN
ijtc-40	103	11	mode	mode	NOUN
ijtc-40	103	12	l	l	NOUN
ijtc-40	103	13	r	r	NOUN
ijtc-40	103	14	r	r	NOUN
ijtc-40	103	15	square	square	ADJ
ijtc-40	103	16	adjusted	adjust	VERB
ijtc-40	103	17	r	r	NOUN
ijtc-40	103	18	square	square	ADJ
ijtc-40	103	19	std	std	NOUN
ijtc-40	103	20	.	.	PUNCT
ijtc-40	104	1	error	error	NOUN
ijtc-40	104	2	of	of	ADP
ijtc-40	104	3	the	the	DET
ijtc-40	104	4	estimate	estimate	NOUN
ijtc-40	104	5	1	1	NUM
ijtc-40	104	6	,	,	PUNCT
ijtc-40	104	7	756a	756a	PROPN
ijtc-40	104	8	,	,	PUNCT
ijtc-40	104	9	572	572	NUM
ijtc-40	104	10	,	,	PUNCT
ijtc-40	104	11	549	549	NUM
ijtc-40	104	12	,	,	PUNCT
ijtc-40	104	13	33056	33056	NUM
ijtc-40	104	14	a.	a.	NOUN
ijtc-40	104	15	predictors	predictor	NOUN
ijtc-40	104	16	:	:	PUNCT
ijtc-40	104	17	(	(	PUNCT
ijtc-40	104	18	constant	constant	ADJ
ijtc-40	104	19	)	)	PUNCT
ijtc-40	104	20	,	,	PUNCT
ijtc-40	104	21	financial	financial	ADJ
ijtc-40	104	22	conditions	condition	NOUN
ijtc-40	104	23	,	,	PUNCT
ijtc-40	104	24	service	service	NOUN
ijtc-40	104	25	quality	quality	NOUN
ijtc-40	104	26	,	,	PUNCT
ijtc-40	104	27	tax	tax	NOUN
ijtc-40	104	28	awareness	awareness	NOUN
ijtc-40	104	29	,	,	PUNCT
ijtc-40	104	30	understanding	understanding	NOUN
ijtc-40	104	31	of	of	ADP
ijtc-40	104	32	tax	tax	NOUN
ijtc-40	104	33	regulations	regulation	NOUN
ijtc-40	104	34	,	,	PUNCT
ijtc-40	104	35	knowledge	knowledge	NOUN
ijtc-40	104	36	of	of	ADP
ijtc-40	104	37	tax	tax	NOUN
ijtc-40	104	38	regulations	regulation	NOUN
ijtc-40	104	39	source	source	NOUN
ijtc-40	104	40	:	:	PUNCT
ijtc-40	104	41	data	datum	NOUN
ijtc-40	104	42	processed	process	VERB
ijtc-40	104	43	by	by	ADP
ijtc-40	104	44	spss	spss	PROPN
ijtc-40	104	45	25	25	NUM
ijtc-40	104	46	,	,	PUNCT
ijtc-40	104	47	2019	2019	NUM
ijtc-40	104	48	24	24	NUM
ijtc-40	104	49	|	|	ADV
ijtc-40	104	50	ilomata	ilomata	PROPN
ijtc-40	104	51	international	international	ADJ
ijtc-40	104	52	journal	journal	NOUN
ijtc-40	104	53	of	of	ADP
ijtc-40	104	54	tax	tax	PROPN
ijtc-40	104	55	&	&	CCONJ
ijtc-40	104	56	accounting	accounting	PROPN
ijtc-40	104	57	vol	vol	NOUN
ijtc-40	104	58	.	.	PROPN
ijtc-40	105	1	1	1	NUM
ijtc-40	106	1	no	no	NOUN
ijtc-40	106	2	.	.	NOUN
ijtc-40	106	3	1	1	NUM
ijtc-40	106	4	oct	oct	NOUN
ijtc-40	106	5	2019	2019	NUM
ijtc-40	106	6	factors	factor	NOUN
ijtc-40	106	7	that	that	PRON
ijtc-40	106	8	influence	influence	VERB
ijtc-40	106	9	msme	msme	PROPN
ijtc-40	106	10	taxpayers	taxpayer	NOUN
ijtc-40	106	11	'	'	PART
ijtc-40	106	12	willingness	willingness	NOUN
ijtc-40	106	13	to	to	PART
ijtc-40	106	14	pay	pay	VERB
ijtc-40	106	15	tax	tax	NOUN
ijtc-40	106	16	after	after	SCONJ
ijtc-40	106	17	the	the	DET
ijtc-40	106	18	implementation	implementation	NOUN
ijtc-40	106	19	of	of	ADP
ijtc-40	106	20	the	the	DET
ijtc-40	106	21	government	government	NOUN
ijtc-40	106	22	rules	rule	VERB
ijtc-40	106	23	number	number	NOUN
ijtc-40	106	24	23	23	NUM
ijtc-40	106	25	of	of	ADP
ijtc-40	106	26	2018	2018	NUM
ijtc-40	106	27	kumala	kumala	NOUN
ijtc-40	106	28	from	from	ADP
ijtc-40	106	29	the	the	DET
ijtc-40	106	30	table	table	NOUN
ijtc-40	106	31	above	above	ADV
ijtc-40	106	32	,	,	PUNCT
ijtc-40	106	33	the	the	DET
ijtc-40	106	34	coefficient	coefficient	NOUN
ijtc-40	106	35	of	of	ADP
ijtc-40	106	36	determination	determination	NOUN
ijtc-40	106	37	(	(	PUNCT
ijtc-40	106	38	r2	r2	NOUN
ijtc-40	106	39	)	)	PUNCT
ijtc-40	106	40	measures	measure	NOUN
ijtc-40	106	41	how	how	SCONJ
ijtc-40	106	42	far	far	ADV
ijtc-40	106	43	does	do	AUX
ijtc-40	106	44	the	the	DET
ijtc-40	106	45	model	model	NOUN
ijtc-40	106	46	able	able	ADJ
ijtc-40	106	47	to	to	PART
ijtc-40	106	48	explain	explain	VERB
ijtc-40	106	49	the	the	DET
ijtc-40	106	50	dependent	dependent	ADJ
ijtc-40	106	51	variables	variable	NOUN
ijtc-40	106	52	(	(	PUNCT
ijtc-40	106	53	ghozali	ghozali	ADJ
ijtc-40	106	54	,	,	PUNCT
ijtc-40	106	55	2016	2016	NUM
ijtc-40	106	56	)	)	PUNCT
ijtc-40	106	57	.	.	PUNCT
ijtc-40	107	1	the	the	DET
ijtc-40	107	2	coefficient	coefficient	NOUN
ijtc-40	107	3	of	of	ADP
ijtc-40	107	4	determination	determination	NOUN
ijtc-40	107	5	r2	r2	PROPN
ijtc-40	107	6	is	be	AUX
ijtc-40	107	7	obtained	obtain	VERB
ijtc-40	107	8	by	by	ADP
ijtc-40	107	9	0.572	0.572	NUM
ijtc-40	107	10	or	or	CCONJ
ijtc-40	107	11	(	(	PUNCT
ijtc-40	107	12	57.2	57.2	NUM
ijtc-40	107	13	%	%	NOUN
ijtc-40	107	14	)	)	PUNCT
ijtc-40	107	15	.	.	PUNCT
ijtc-40	108	1	this	this	PRON
ijtc-40	108	2	shows	show	VERB
ijtc-40	108	3	that	that	SCONJ
ijtc-40	108	4	the	the	DET
ijtc-40	108	5	independent	independent	ADJ
ijtc-40	108	6	variables	variable	NOUN
ijtc-40	108	7	(	(	PUNCT
ijtc-40	108	8	tax	tax	NOUN
ijtc-40	108	9	awareness	awareness	NOUN
ijtc-40	108	10	,	,	PUNCT
ijtc-40	108	11	knowledge	knowledge	NOUN
ijtc-40	108	12	of	of	ADP
ijtc-40	108	13	tax	tax	NOUN
ijtc-40	108	14	regulations	regulation	NOUN
ijtc-40	108	15	,	,	PUNCT
ijtc-40	108	16	understanding	understanding	NOUN
ijtc-40	108	17	of	of	ADP
ijtc-40	108	18	tax	tax	NOUN
ijtc-40	108	19	regulations	regulation	NOUN
ijtc-40	108	20	,	,	PUNCT
ijtc-40	108	21	service	service	NOUN
ijtc-40	108	22	quality	quality	NOUN
ijtc-40	108	23	,	,	PUNCT
ijtc-40	108	24	and	and	CCONJ
ijtc-40	108	25	financial	financial	ADJ
ijtc-40	108	26	conditions	condition	NOUN
ijtc-40	108	27	)	)	PUNCT
ijtc-40	108	28	can	can	AUX
ijtc-40	108	29	explain	explain	VERB
ijtc-40	108	30	the	the	DET
ijtc-40	108	31	effect	effect	NOUN
ijtc-40	108	32	of	of	ADP
ijtc-40	108	33	the	the	DET
ijtc-40	108	34	dependent	dependent	ADJ
ijtc-40	108	35	variables	variable	NOUN
ijtc-40	108	36	(	(	PUNCT
ijtc-40	108	37	willingness	willingness	NOUN
ijtc-40	108	38	to	to	PART
ijtc-40	108	39	pay	pay	VERB
ijtc-40	108	40	msmes	msme	NOUN
ijtc-40	108	41	taxes	taxis	NOUN
ijtc-40	108	42	)	)	PUNCT
ijtc-40	108	43	by	by	ADP
ijtc-40	108	44	57.2	57.2	NUM
ijtc-40	108	45	%	%	NOUN
ijtc-40	108	46	and	and	CCONJ
ijtc-40	108	47	the	the	DET
ijtc-40	108	48	remaining	remain	VERB
ijtc-40	108	49	42.8	42.8	NUM
ijtc-40	108	50	%	%	NOUN
ijtc-40	108	51	is	be	AUX
ijtc-40	108	52	influenced	influence	VERB
ijtc-40	108	53	by	by	ADP
ijtc-40	108	54	other	other	ADJ
ijtc-40	108	55	variables	variable	NOUN
ijtc-40	108	56	not	not	PART
ijtc-40	108	57	included	include	VERB
ijtc-40	108	58	in	in	ADP
ijtc-40	108	59	this	this	DET
ijtc-40	108	60	study	study	NOUN
ijtc-40	108	61	.	.	PUNCT
ijtc-40	109	1	tax	tax	NOUN
ijtc-40	109	2	awareness	awareness	NOUN
ijtc-40	109	3	towards	towards	ADP
ijtc-40	109	4	the	the	DET
ijtc-40	109	5	willingness	willingness	NOUN
ijtc-40	109	6	to	to	PART
ijtc-40	109	7	pay	pay	VERB
ijtc-40	109	8	msme	msme	NOUN
ijtc-40	109	9	taxes	taxis	NOUN
ijtc-40	109	10	the	the	DET
ijtc-40	109	11	results	result	NOUN
ijtc-40	109	12	of	of	ADP
ijtc-40	109	13	this	this	DET
ijtc-40	109	14	study	study	NOUN
ijtc-40	109	15	indicate	indicate	VERB
ijtc-40	109	16	that	that	SCONJ
ijtc-40	109	17	tax	tax	NOUN
ijtc-40	109	18	awareness	awareness	NOUN
ijtc-40	109	19	does	do	AUX
ijtc-40	109	20	not	not	PART
ijtc-40	109	21	significantly	significantly	ADV
ijtc-40	109	22	influence	influence	VERB
ijtc-40	109	23	the	the	DET
ijtc-40	109	24	willingness	willingness	NOUN
ijtc-40	109	25	to	to	PART
ijtc-40	109	26	pay	pay	VERB
ijtc-40	109	27	taxes	taxis	NOUN
ijtc-40	109	28	for	for	ADP
ijtc-40	109	29	msmes	msme	NOUN
ijtc-40	109	30	.	.	PUNCT
ijtc-40	110	1	meaning	mean	VERB
ijtc-40	110	2	that	that	SCONJ
ijtc-40	110	3	taxpayers	taxpayer	NOUN
ijtc-40	110	4	do	do	AUX
ijtc-40	110	5	not	not	PART
ijtc-40	110	6	understand	understand	VERB
ijtc-40	110	7	their	their	PRON
ijtc-40	110	8	tax	tax	NOUN
ijtc-40	110	9	rights	right	NOUN
ijtc-40	110	10	and	and	CCONJ
ijtc-40	110	11	obligations	obligation	NOUN
ijtc-40	110	12	.	.	PUNCT
ijtc-40	111	1	however	however	ADV
ijtc-40	111	2	,	,	PUNCT
ijtc-40	111	3	this	this	DET
ijtc-40	111	4	research	research	NOUN
ijtc-40	111	5	is	be	AUX
ijtc-40	111	6	contrary	contrary	ADJ
ijtc-40	111	7	to	to	ADP
ijtc-40	111	8	permana	permana	PROPN
ijtc-40	111	9	's	's	PART
ijtc-40	111	10	study	study	NOUN
ijtc-40	111	11	(	(	PUNCT
ijtc-40	111	12	2015	2015	NUM
ijtc-40	111	13	)	)	PUNCT
ijtc-40	111	14	which	which	PRON
ijtc-40	111	15	stated	state	VERB
ijtc-40	111	16	that	that	SCONJ
ijtc-40	111	17	taxpayer	taxpayer	NOUN
ijtc-40	111	18	awareness	awareness	NOUN
ijtc-40	111	19	has	have	VERB
ijtc-40	111	20	a	a	DET
ijtc-40	111	21	significant	significant	ADJ
ijtc-40	111	22	effect	effect	NOUN
ijtc-40	111	23	on	on	ADP
ijtc-40	111	24	the	the	DET
ijtc-40	111	25	willingness	willingness	NOUN
ijtc-40	111	26	to	to	PART
ijtc-40	111	27	pay	pay	VERB
ijtc-40	111	28	taxes	taxis	NOUN
ijtc-40	111	29	and	and	CCONJ
ijtc-40	111	30	the	the	DET
ijtc-40	111	31	results	result	NOUN
ijtc-40	111	32	of	of	ADP
ijtc-40	111	33	sari	sari	NOUN
ijtc-40	111	34	's	's	PART
ijtc-40	111	35	research	research	NOUN
ijtc-40	111	36	(	(	PUNCT
ijtc-40	111	37	2017	2017	NUM
ijtc-40	111	38	)	)	PUNCT
ijtc-40	111	39	that	that	PRON
ijtc-40	111	40	stated	state	VERB
ijtc-40	111	41	the	the	DET
ijtc-40	111	42	same	same	ADJ
ijtc-40	111	43	thing	thing	NOUN
ijtc-40	111	44	.	.	PUNCT
ijtc-40	112	1	knowledge	knowledge	NOUN
ijtc-40	112	2	of	of	ADP
ijtc-40	112	3	taxation	taxation	NOUN
ijtc-40	112	4	regulations	regulation	NOUN
ijtc-40	112	5	towards	towards	ADP
ijtc-40	112	6	the	the	DET
ijtc-40	112	7	willingness	willingness	NOUN
ijtc-40	112	8	to	to	PART
ijtc-40	112	9	pay	pay	VERB
ijtc-40	112	10	msme	msme	NOUN
ijtc-40	112	11	taxes	taxis	NOUN
ijtc-40	112	12	the	the	DET
ijtc-40	112	13	results	result	NOUN
ijtc-40	112	14	of	of	ADP
ijtc-40	112	15	this	this	DET
ijtc-40	112	16	study	study	NOUN
ijtc-40	112	17	show	show	VERB
ijtc-40	112	18	that	that	SCONJ
ijtc-40	112	19	the	the	DET
ijtc-40	112	20	knowledge	knowledge	NOUN
ijtc-40	112	21	of	of	ADP
ijtc-40	112	22	tax	tax	NOUN
ijtc-40	112	23	regulations	regulation	NOUN
ijtc-40	112	24	has	have	VERB
ijtc-40	112	25	a	a	DET
ijtc-40	112	26	significant	significant	ADJ
ijtc-40	112	27	effect	effect	NOUN
ijtc-40	112	28	on	on	ADP
ijtc-40	112	29	the	the	DET
ijtc-40	112	30	willingness	willingness	NOUN
ijtc-40	112	31	to	to	PART
ijtc-40	112	32	pay	pay	VERB
ijtc-40	112	33	msme	msme	NOUN
ijtc-40	112	34	taxes	taxis	NOUN
ijtc-40	112	35	.	.	PUNCT
ijtc-40	113	1	this	this	PRON
ijtc-40	113	2	means	mean	VERB
ijtc-40	113	3	that	that	SCONJ
ijtc-40	113	4	if	if	SCONJ
ijtc-40	113	5	taxation	taxation	NOUN
ijtc-40	113	6	knowledge	knowledge	NOUN
ijtc-40	113	7	is	be	AUX
ijtc-40	113	8	increasingly	increasingly	ADV
ijtc-40	113	9	known	know	VERB
ijtc-40	113	10	among	among	ADP
ijtc-40	113	11	taxpayers	taxpayer	NOUN
ijtc-40	113	12	,	,	PUNCT
ijtc-40	113	13	the	the	DET
ijtc-40	113	14	willingness	willingness	NOUN
ijtc-40	113	15	to	to	PART
ijtc-40	113	16	pay	pay	VERB
ijtc-40	113	17	taxes	taxis	NOUN
ijtc-40	113	18	would	would	AUX
ijtc-40	113	19	also	also	ADV
ijtc-40	113	20	increase	increase	VERB
ijtc-40	113	21	.	.	PUNCT
ijtc-40	114	1	the	the	DET
ijtc-40	114	2	results	result	NOUN
ijtc-40	114	3	of	of	ADP
ijtc-40	114	4	this	this	DET
ijtc-40	114	5	study	study	NOUN
ijtc-40	114	6	are	be	AUX
ijtc-40	114	7	in	in	ADP
ijtc-40	114	8	accordance	accordance	NOUN
ijtc-40	114	9	with	with	ADP
ijtc-40	114	10	sari	sari	NOUN
ijtc-40	114	11	(	(	PUNCT
ijtc-40	114	12	2017	2017	NUM
ijtc-40	114	13	)	)	PUNCT
ijtc-40	114	14	knowledge	knowledge	NOUN
ijtc-40	114	15	of	of	ADP
ijtc-40	114	16	tax	tax	NOUN
ijtc-40	114	17	regulations	regulation	NOUN
ijtc-40	114	18	has	have	VERB
ijtc-40	114	19	a	a	DET
ijtc-40	114	20	significant	significant	ADJ
ijtc-40	114	21	effect	effect	NOUN
ijtc-40	114	22	on	on	ADP
ijtc-40	114	23	the	the	DET
ijtc-40	114	24	willingness	willingness	NOUN
ijtc-40	114	25	to	to	PART
ijtc-40	114	26	pay	pay	VERB
ijtc-40	114	27	taxes	taxis	NOUN
ijtc-40	114	28	.	.	PUNCT
ijtc-40	115	1	but	but	CCONJ
ijtc-40	115	2	this	this	DET
ijtc-40	115	3	study	study	NOUN
ijtc-40	115	4	is	be	AUX
ijtc-40	115	5	in	in	ADP
ijtc-40	115	6	contrast	contrast	NOUN
ijtc-40	115	7	with	with	ADP
ijtc-40	115	8	permana	permana	NOUN
ijtc-40	115	9	’s	’s	PART
ijtc-40	115	10	finding	finding	NOUN
ijtc-40	115	11	(	(	PUNCT
ijtc-40	115	12	2015	2015	NUM
ijtc-40	115	13	)	)	PUNCT
ijtc-40	115	14	that	that	SCONJ
ijtc-40	115	15	knowledge	knowledge	NOUN
ijtc-40	115	16	of	of	ADP
ijtc-40	115	17	taxation	taxation	NOUN
ijtc-40	115	18	regulations	regulation	NOUN
ijtc-40	115	19	does	do	AUX
ijtc-40	115	20	not	not	PART
ijtc-40	115	21	significantly	significantly	ADV
ijtc-40	115	22	influence	influence	VERB
ijtc-40	115	23	the	the	DET
ijtc-40	115	24	willingness	willingness	NOUN
ijtc-40	115	25	to	to	PART
ijtc-40	115	26	pay	pay	VERB
ijtc-40	115	27	taxes	taxis	NOUN
ijtc-40	115	28	.	.	PUNCT
ijtc-40	116	1	understanding	understanding	NOUN
ijtc-40	116	2	of	of	ADP
ijtc-40	116	3	taxation	taxation	NOUN
ijtc-40	116	4	regulations	regulation	NOUN
ijtc-40	116	5	towards	towards	ADP
ijtc-40	116	6	the	the	DET
ijtc-40	116	7	willingness	willingness	NOUN
ijtc-40	116	8	to	to	PART
ijtc-40	116	9	pay	pay	VERB
ijtc-40	116	10	msme	msme	NOUN
ijtc-40	116	11	taxes	taxis	NOUN
ijtc-40	116	12	the	the	DET
ijtc-40	116	13	results	result	NOUN
ijtc-40	116	14	of	of	ADP
ijtc-40	116	15	this	this	DET
ijtc-40	116	16	study	study	NOUN
ijtc-40	116	17	reveal	reveal	VERB
ijtc-40	116	18	that	that	SCONJ
ijtc-40	116	19	understanding	understand	VERB
ijtc-40	116	20	taxation	taxation	NOUN
ijtc-40	116	21	regulations	regulation	NOUN
ijtc-40	116	22	has	have	VERB
ijtc-40	116	23	a	a	DET
ijtc-40	116	24	significant	significant	ADJ
ijtc-40	116	25	effect	effect	NOUN
ijtc-40	116	26	on	on	ADP
ijtc-40	116	27	the	the	DET
ijtc-40	116	28	willingness	willingness	NOUN
ijtc-40	116	29	to	to	PART
ijtc-40	116	30	pay	pay	VERB
ijtc-40	116	31	msme	msme	NOUN
ijtc-40	116	32	taxes	taxis	NOUN
ijtc-40	116	33	.	.	PUNCT
ijtc-40	117	1	meaning	mean	VERB
ijtc-40	117	2	that	that	SCONJ
ijtc-40	117	3	if	if	SCONJ
ijtc-40	117	4	the	the	DET
ijtc-40	117	5	understanding	understanding	NOUN
ijtc-40	117	6	of	of	ADP
ijtc-40	117	7	tax	tax	NOUN
ijtc-40	117	8	regulations	regulation	NOUN
ijtc-40	117	9	is	be	AUX
ijtc-40	117	10	increasingly	increasingly	ADV
ijtc-40	117	11	understood	understand	VERB
ijtc-40	117	12	by	by	ADP
ijtc-40	117	13	taxpayers	taxpayer	NOUN
ijtc-40	117	14	,	,	PUNCT
ijtc-40	117	15	the	the	DET
ijtc-40	117	16	willingness	willingness	NOUN
ijtc-40	117	17	to	to	PART
ijtc-40	117	18	pay	pay	VERB
ijtc-40	117	19	taxes	taxis	NOUN
ijtc-40	117	20	would	would	AUX
ijtc-40	117	21	also	also	ADV
ijtc-40	117	22	increase	increase	VERB
ijtc-40	117	23	.	.	PUNCT
ijtc-40	118	1	the	the	DET
ijtc-40	118	2	results	result	NOUN
ijtc-40	118	3	of	of	ADP
ijtc-40	118	4	this	this	DET
ijtc-40	118	5	study	study	NOUN
ijtc-40	118	6	are	be	AUX
ijtc-40	118	7	compatible	compatible	ADJ
ijtc-40	118	8	with	with	ADP
ijtc-40	118	9	sari	sari	NOUN
ijtc-40	118	10	(	(	PUNCT
ijtc-40	118	11	2017	2017	NUM
ijtc-40	118	12	)	)	PUNCT
ijtc-40	118	13	knowledge	knowledge	NOUN
ijtc-40	118	14	of	of	ADP
ijtc-40	118	15	tax	tax	NOUN
ijtc-40	118	16	regulations	regulation	NOUN
ijtc-40	118	17	has	have	VERB
ijtc-40	118	18	a	a	DET
ijtc-40	118	19	significant	significant	ADJ
ijtc-40	118	20	effect	effect	NOUN
ijtc-40	118	21	on	on	ADP
ijtc-40	118	22	the	the	DET
ijtc-40	118	23	willingness	willingness	NOUN
ijtc-40	118	24	to	to	PART
ijtc-40	118	25	pay	pay	VERB
ijtc-40	118	26	taxes	taxis	NOUN
ijtc-40	118	27	.	.	PUNCT
ijtc-40	119	1	in	in	ADP
ijtc-40	119	2	contrast	contrast	NOUN
ijtc-40	119	3	,	,	PUNCT
ijtc-40	119	4	permana	permana	NOUN
ijtc-40	119	5	(	(	PUNCT
ijtc-40	119	6	2015	2015	NUM
ijtc-40	119	7	)	)	PUNCT
ijtc-40	119	8	stated	state	VERB
ijtc-40	119	9	that	that	SCONJ
ijtc-40	119	10	knowledge	knowledge	NOUN
ijtc-40	119	11	of	of	ADP
ijtc-40	119	12	taxation	taxation	NOUN
ijtc-40	119	13	regulations	regulation	NOUN
ijtc-40	119	14	does	do	AUX
ijtc-40	119	15	not	not	PART
ijtc-40	119	16	significantly	significantly	ADV
ijtc-40	119	17	influence	influence	VERB
ijtc-40	119	18	the	the	DET
ijtc-40	119	19	willingness	willingness	NOUN
ijtc-40	119	20	to	to	PART
ijtc-40	119	21	pay	pay	VERB
ijtc-40	119	22	taxes	taxis	NOUN
ijtc-40	119	23	.	.	PUNCT
ijtc-40	120	1	service	service	NOUN
ijtc-40	120	2	quality	quality	NOUN
ijtc-40	120	3	towards	towards	ADP
ijtc-40	120	4	the	the	DET
ijtc-40	120	5	willingness	willingness	NOUN
ijtc-40	120	6	to	to	PART
ijtc-40	120	7	pay	pay	VERB
ijtc-40	120	8	msme	msme	NOUN
ijtc-40	120	9	taxes	taxis	NOUN
ijtc-40	120	10	the	the	DET
ijtc-40	120	11	results	result	NOUN
ijtc-40	120	12	of	of	ADP
ijtc-40	120	13	this	this	DET
ijtc-40	120	14	study	study	NOUN
ijtc-40	120	15	indicate	indicate	VERB
ijtc-40	120	16	that	that	SCONJ
ijtc-40	120	17	the	the	DET
ijtc-40	120	18	service	service	NOUN
ijtc-40	120	19	quality	quality	NOUN
ijtc-40	120	20	does	do	AUX
ijtc-40	120	21	not	not	PART
ijtc-40	120	22	significantly	significantly	ADV
ijtc-40	120	23	influence	influence	VERB
ijtc-40	120	24	the	the	DET
ijtc-40	120	25	willingness	willingness	NOUN
ijtc-40	120	26	to	to	PART
ijtc-40	120	27	pay	pay	VERB
ijtc-40	120	28	msme	msme	NOUN
ijtc-40	120	29	taxes	taxis	NOUN
ijtc-40	120	30	.	.	PUNCT
ijtc-40	121	1	this	this	PRON
ijtc-40	121	2	proves	prove	VERB
ijtc-40	121	3	that	that	SCONJ
ijtc-40	121	4	taxpayers	taxpayer	NOUN
ijtc-40	121	5	have	have	AUX
ijtc-40	121	6	not	not	PART
ijtc-40	121	7	experienced	experience	VERB
ijtc-40	121	8	adequate	adequate	ADJ
ijtc-40	121	9	services	service	NOUN
ijtc-40	121	10	yet	yet	ADV
ijtc-40	121	11	so	so	ADV
ijtc-40	121	12	there	there	PRON
ijtc-40	121	13	is	be	VERB
ijtc-40	121	14	no	no	DET
ijtc-40	121	15	25	25	NUM
ijtc-40	121	16	|	|	ADV
ijtc-40	121	17	ilomata	ilomata	NOUN
ijtc-40	121	18	international	international	ADJ
ijtc-40	121	19	journal	journal	NOUN
ijtc-40	121	20	of	of	ADP
ijtc-40	121	21	tax	tax	PROPN
ijtc-40	121	22	&	&	CCONJ
ijtc-40	121	23	accounting	accounting	PROPN
ijtc-40	121	24	vol	vol	NOUN
ijtc-40	121	25	.	.	PROPN
ijtc-40	122	1	1	1	NUM
ijtc-40	123	1	no	no	NOUN
ijtc-40	123	2	.	.	NOUN
ijtc-40	123	3	1	1	NUM
ijtc-40	123	4	oct	oct	NOUN
ijtc-40	123	5	2019	2019	NUM
ijtc-40	123	6	factors	factor	NOUN
ijtc-40	123	7	that	that	PRON
ijtc-40	123	8	influence	influence	VERB
ijtc-40	123	9	msme	msme	PROPN
ijtc-40	123	10	taxpayers	taxpayer	NOUN
ijtc-40	123	11	'	'	PART
ijtc-40	123	12	willingness	willingness	NOUN
ijtc-40	123	13	to	to	PART
ijtc-40	123	14	pay	pay	VERB
ijtc-40	123	15	tax	tax	NOUN
ijtc-40	123	16	after	after	SCONJ
ijtc-40	123	17	the	the	DET
ijtc-40	123	18	implementation	implementation	NOUN
ijtc-40	123	19	of	of	ADP
ijtc-40	123	20	the	the	DET
ijtc-40	123	21	government	government	NOUN
ijtc-40	123	22	rules	rule	VERB
ijtc-40	123	23	number	number	NOUN
ijtc-40	123	24	23	23	NUM
ijtc-40	123	25	of	of	ADP
ijtc-40	123	26	2018	2018	NUM
ijtc-40	123	27	kumala	kumala	NOUN
ijtc-40	123	28	willingness	willingness	NOUN
ijtc-40	123	29	to	to	PART
ijtc-40	123	30	pay	pay	VERB
ijtc-40	123	31	taxes	taxis	NOUN
ijtc-40	123	32	.	.	PUNCT
ijtc-40	124	1	the	the	DET
ijtc-40	124	2	results	result	NOUN
ijtc-40	124	3	of	of	ADP
ijtc-40	124	4	this	this	DET
ijtc-40	124	5	study	study	NOUN
ijtc-40	124	6	are	be	AUX
ijtc-40	124	7	in	in	ADP
ijtc-40	124	8	harmony	harmony	NOUN
ijtc-40	124	9	with	with	ADP
ijtc-40	124	10	sari	sari	NOUN
ijtc-40	124	11	's	's	PART
ijtc-40	124	12	research	research	NOUN
ijtc-40	124	13	(	(	PUNCT
ijtc-40	124	14	2017	2017	NUM
ijtc-40	124	15	)	)	PUNCT
ijtc-40	124	16	which	which	PRON
ijtc-40	124	17	stated	state	VERB
ijtc-40	124	18	that	that	SCONJ
ijtc-40	124	19	the	the	DET
ijtc-40	124	20	quality	quality	NOUN
ijtc-40	124	21	of	of	ADP
ijtc-40	124	22	tax	tax	NOUN
ijtc-40	124	23	services	service	NOUN
ijtc-40	124	24	does	do	AUX
ijtc-40	124	25	not	not	PART
ijtc-40	124	26	significantly	significantly	ADV
ijtc-40	124	27	influence	influence	VERB
ijtc-40	124	28	the	the	DET
ijtc-40	124	29	willingness	willingness	NOUN
ijtc-40	124	30	to	to	PART
ijtc-40	124	31	pay	pay	VERB
ijtc-40	124	32	taxes	taxis	NOUN
ijtc-40	124	33	.	.	PUNCT
ijtc-40	125	1	whereas	whereas	SCONJ
ijtc-40	125	2	both	both	DET
ijtc-40	125	3	pancawati	pancawati	NOUN
ijtc-40	125	4	(	(	PUNCT
ijtc-40	125	5	2011	2011	NUM
ijtc-40	125	6	)	)	PUNCT
ijtc-40	125	7	and	and	CCONJ
ijtc-40	125	8	permana	permana	NOUN
ijtc-40	125	9	's	's	PART
ijtc-40	125	10	(	(	PUNCT
ijtc-40	125	11	2015	2015	NUM
ijtc-40	125	12	)	)	PUNCT
ijtc-40	125	13	research	research	NOUN
ijtc-40	125	14	stated	state	VERB
ijtc-40	125	15	that	that	SCONJ
ijtc-40	125	16	the	the	DET
ijtc-40	125	17	quality	quality	NOUN
ijtc-40	125	18	of	of	ADP
ijtc-40	125	19	services	service	NOUN
ijtc-40	125	20	significantly	significantly	ADV
ijtc-40	125	21	positively	positively	ADV
ijtc-40	125	22	affects	affect	VERB
ijtc-40	125	23	the	the	DET
ijtc-40	125	24	willingness	willingness	NOUN
ijtc-40	125	25	to	to	PART
ijtc-40	125	26	pay	pay	VERB
ijtc-40	125	27	taxes	taxis	NOUN
ijtc-40	125	28	.	.	PUNCT
ijtc-40	126	1	financial	financial	ADJ
ijtc-40	126	2	conditions	condition	NOUN
ijtc-40	126	3	towards	towards	ADP
ijtc-40	126	4	the	the	DET
ijtc-40	126	5	willingness	willingness	NOUN
ijtc-40	126	6	to	to	PART
ijtc-40	126	7	pay	pay	VERB
ijtc-40	126	8	msme	msme	NOUN
ijtc-40	126	9	taxes	taxis	NOUN
ijtc-40	126	10	the	the	DET
ijtc-40	126	11	outcome	outcome	NOUN
ijtc-40	126	12	of	of	ADP
ijtc-40	126	13	this	this	DET
ijtc-40	126	14	study	study	NOUN
ijtc-40	126	15	reveals	reveal	VERB
ijtc-40	126	16	that	that	SCONJ
ijtc-40	126	17	financial	financial	ADJ
ijtc-40	126	18	conditions	condition	NOUN
ijtc-40	126	19	significantly	significantly	ADV
ijtc-40	126	20	influence	influence	VERB
ijtc-40	126	21	the	the	DET
ijtc-40	126	22	willingness	willingness	NOUN
ijtc-40	126	23	to	to	PART
ijtc-40	126	24	pay	pay	VERB
ijtc-40	126	25	taxes	taxis	NOUN
ijtc-40	126	26	.	.	PUNCT
ijtc-40	127	1	this	this	PRON
ijtc-40	127	2	confirms	confirm	VERB
ijtc-40	127	3	that	that	SCONJ
ijtc-40	127	4	the	the	DET
ijtc-40	127	5	taxpayer	taxpayer	NOUN
ijtc-40	127	6	's	's	PART
ijtc-40	127	7	financial	financial	ADJ
ijtc-40	127	8	condition	condition	NOUN
ijtc-40	127	9	influences	influence	VERB
ijtc-40	127	10	their	their	PRON
ijtc-40	127	11	willingness	willingness	NOUN
ijtc-40	127	12	to	to	PART
ijtc-40	127	13	fulfill	fulfill	VERB
ijtc-40	127	14	their	their	PRON
ijtc-40	127	15	tax	tax	NOUN
ijtc-40	127	16	obligations	obligation	NOUN
ijtc-40	127	17	.	.	PUNCT
ijtc-40	128	1	likewise	likewise	ADV
ijtc-40	128	2	,	,	PUNCT
ijtc-40	128	3	the	the	DET
ijtc-40	128	4	study	study	NOUN
ijtc-40	128	5	of	of	ADP
ijtc-40	128	6	sulastri	sulastri	PROPN
ijtc-40	128	7	et	et	PROPN
ijtc-40	128	8	al	al	PROPN
ijtc-40	128	9	(	(	PUNCT
ijtc-40	128	10	2016	2016	NUM
ijtc-40	128	11	)	)	PUNCT
ijtc-40	128	12	and	and	CCONJ
ijtc-40	128	13	fitri	fitri	PROPN
ijtc-40	128	14	's	's	PART
ijtc-40	128	15	research	research	NOUN
ijtc-40	128	16	(	(	PUNCT
ijtc-40	128	17	2017	2017	NUM
ijtc-40	128	18	)	)	PUNCT
ijtc-40	128	19	also	also	ADV
ijtc-40	128	20	stated	state	VERB
ijtc-40	128	21	that	that	SCONJ
ijtc-40	128	22	financial	financial	ADJ
ijtc-40	128	23	conditions	condition	NOUN
ijtc-40	128	24	significantly	significantly	ADV
ijtc-40	128	25	influence	influence	VERB
ijtc-40	128	26	the	the	DET
ijtc-40	128	27	willingness	willingness	NOUN
ijtc-40	128	28	to	to	PART
ijtc-40	128	29	pay	pay	VERB
ijtc-40	128	30	taxes	taxis	NOUN
ijtc-40	128	31	.	.	PUNCT
ijtc-40	129	1	conclusion	conclusion	NOUN
ijtc-40	129	2	tax	tax	NOUN
ijtc-40	129	3	awareness	awareness	NOUN
ijtc-40	129	4	does	do	AUX
ijtc-40	129	5	not	not	PART
ijtc-40	129	6	significantly	significantly	ADV
ijtc-40	129	7	affects	affect	VERB
ijtc-40	129	8	the	the	DET
ijtc-40	129	9	willingness	willingness	NOUN
ijtc-40	129	10	to	to	PART
ijtc-40	129	11	pay	pay	VERB
ijtc-40	129	12	msme	msme	NOUN
ijtc-40	129	13	taxes	taxis	NOUN
ijtc-40	129	14	.	.	PUNCT
ijtc-40	130	1	this	this	PRON
ijtc-40	130	2	shows	show	VERB
ijtc-40	130	3	that	that	SCONJ
ijtc-40	130	4	taxpayers	taxpayer	NOUN
ijtc-40	130	5	do	do	AUX
ijtc-40	130	6	not	not	PART
ijtc-40	130	7	understand	understand	VERB
ijtc-40	130	8	their	their	PRON
ijtc-40	130	9	tax	tax	NOUN
ijtc-40	130	10	rights	right	NOUN
ijtc-40	130	11	and	and	CCONJ
ijtc-40	130	12	obligations	obligation	NOUN
ijtc-40	130	13	yet	yet	ADV
ijtc-40	130	14	.	.	PUNCT
ijtc-40	131	1	the	the	DET
ijtc-40	131	2	knowledge	knowledge	NOUN
ijtc-40	131	3	of	of	ADP
ijtc-40	131	4	tax	tax	NOUN
ijtc-40	131	5	regulations	regulation	NOUN
ijtc-40	131	6	has	have	VERB
ijtc-40	131	7	a	a	DET
ijtc-40	131	8	significant	significant	ADJ
ijtc-40	131	9	effect	effect	NOUN
ijtc-40	131	10	on	on	ADP
ijtc-40	131	11	the	the	DET
ijtc-40	131	12	willingness	willingness	NOUN
ijtc-40	131	13	to	to	PART
ijtc-40	131	14	pay	pay	VERB
ijtc-40	131	15	msme	msme	NOUN
ijtc-40	131	16	taxes	taxis	NOUN
ijtc-40	131	17	.	.	PUNCT
ijtc-40	132	1	this	this	PRON
ijtc-40	132	2	means	mean	VERB
ijtc-40	132	3	that	that	SCONJ
ijtc-40	132	4	if	if	SCONJ
ijtc-40	132	5	taxation	taxation	NOUN
ijtc-40	132	6	knowledge	knowledge	NOUN
ijtc-40	132	7	is	be	AUX
ijtc-40	132	8	increasingly	increasingly	ADV
ijtc-40	132	9	known	know	VERB
ijtc-40	132	10	among	among	ADP
ijtc-40	132	11	taxpayers	taxpayer	NOUN
ijtc-40	132	12	,	,	PUNCT
ijtc-40	132	13	the	the	DET
ijtc-40	132	14	willingness	willingness	NOUN
ijtc-40	132	15	to	to	PART
ijtc-40	132	16	pay	pay	VERB
ijtc-40	132	17	taxes	taxis	NOUN
ijtc-40	132	18	would	would	AUX
ijtc-40	132	19	also	also	ADV
ijtc-40	132	20	increase	increase	VERB
ijtc-40	132	21	.	.	PUNCT
ijtc-40	133	1	understanding	understanding	NOUN
ijtc-40	133	2	of	of	ADP
ijtc-40	133	3	taxation	taxation	NOUN
ijtc-40	133	4	regulations	regulation	NOUN
ijtc-40	133	5	has	have	VERB
ijtc-40	133	6	a	a	DET
ijtc-40	133	7	significant	significant	ADJ
ijtc-40	133	8	effect	effect	NOUN
ijtc-40	133	9	on	on	ADP
ijtc-40	133	10	the	the	DET
ijtc-40	133	11	willingness	willingness	NOUN
ijtc-40	133	12	to	to	PART
ijtc-40	133	13	pay	pay	VERB
ijtc-40	133	14	msme	msme	NOUN
ijtc-40	133	15	taxes	taxis	NOUN
ijtc-40	133	16	.	.	PUNCT
ijtc-40	134	1	meaning	mean	VERB
ijtc-40	134	2	that	that	SCONJ
ijtc-40	134	3	if	if	SCONJ
ijtc-40	134	4	the	the	DET
ijtc-40	134	5	understanding	understanding	NOUN
ijtc-40	134	6	of	of	ADP
ijtc-40	134	7	tax	tax	NOUN
ijtc-40	134	8	regulations	regulation	NOUN
ijtc-40	134	9	is	be	AUX
ijtc-40	134	10	increasingly	increasingly	ADV
ijtc-40	134	11	understood	understand	VERB
ijtc-40	134	12	by	by	ADP
ijtc-40	134	13	taxpayers	taxpayer	NOUN
ijtc-40	134	14	,	,	PUNCT
ijtc-40	134	15	the	the	DET
ijtc-40	134	16	willingness	willingness	NOUN
ijtc-40	134	17	to	to	PART
ijtc-40	134	18	pay	pay	VERB
ijtc-40	134	19	taxes	taxis	NOUN
ijtc-40	134	20	would	would	AUX
ijtc-40	134	21	also	also	ADV
ijtc-40	134	22	increase	increase	VERB
ijtc-40	134	23	.	.	PUNCT
ijtc-40	135	1	service	service	NOUN
ijtc-40	135	2	quality	quality	NOUN
ijtc-40	135	3	does	do	AUX
ijtc-40	135	4	not	not	PART
ijtc-40	135	5	significantly	significantly	ADV
ijtc-40	135	6	influence	influence	VERB
ijtc-40	135	7	the	the	DET
ijtc-40	135	8	willingness	willingness	NOUN
ijtc-40	135	9	to	to	PART
ijtc-40	135	10	pay	pay	VERB
ijtc-40	135	11	msme	msme	NOUN
ijtc-40	135	12	taxes	taxis	NOUN
ijtc-40	135	13	.	.	PUNCT
ijtc-40	136	1	this	this	PRON
ijtc-40	136	2	proves	prove	VERB
ijtc-40	136	3	that	that	SCONJ
ijtc-40	136	4	taxpayers	taxpayer	NOUN
ijtc-40	136	5	have	have	AUX
ijtc-40	136	6	not	not	PART
ijtc-40	136	7	experienced	experience	VERB
ijtc-40	136	8	adequate	adequate	ADJ
ijtc-40	136	9	services	service	NOUN
ijtc-40	136	10	yet	yet	ADV
ijtc-40	136	11	so	so	ADV
ijtc-40	136	12	there	there	PRON
ijtc-40	136	13	is	be	VERB
ijtc-40	136	14	no	no	DET
ijtc-40	136	15	willingness	willingness	NOUN
ijtc-40	136	16	to	to	PART
ijtc-40	136	17	pay	pay	VERB
ijtc-40	136	18	taxes	taxis	NOUN
ijtc-40	136	19	.	.	PUNCT
ijtc-40	137	1	financial	financial	ADJ
ijtc-40	137	2	conditions	condition	NOUN
ijtc-40	137	3	significantly	significantly	ADV
ijtc-40	137	4	influence	influence	VERB
ijtc-40	137	5	the	the	DET
ijtc-40	137	6	willingness	willingness	NOUN
ijtc-40	137	7	to	to	PART
ijtc-40	137	8	pay	pay	VERB
ijtc-40	137	9	taxes	taxis	NOUN
ijtc-40	137	10	.	.	PUNCT
ijtc-40	138	1	this	this	PRON
ijtc-40	138	2	confirms	confirm	VERB
ijtc-40	138	3	that	that	SCONJ
ijtc-40	138	4	the	the	DET
ijtc-40	138	5	taxpayer	taxpayer	NOUN
ijtc-40	138	6	's	's	PART
ijtc-40	138	7	financial	financial	ADJ
ijtc-40	138	8	condition	condition	NOUN
ijtc-40	138	9	influences	influence	VERB
ijtc-40	138	10	their	their	PRON
ijtc-40	138	11	willingness	willingness	NOUN
ijtc-40	138	12	to	to	PART
ijtc-40	138	13	fulfill	fulfill	VERB
ijtc-40	138	14	their	their	PRON
ijtc-40	138	15	tax	tax	NOUN
ijtc-40	138	16	obligations	obligation	NOUN
ijtc-40	138	17	.	.	PUNCT
ijtc-40	139	1	referencexblomquist	referencexblomquist	NOUN
ijtc-40	139	2	,	,	PUNCT
ijtc-40	139	3	john	john	PROPN
ijtc-40	139	4	.	.	PROPN
ijtc-40	139	5	2003	2003	NUM
ijtc-40	139	6	.	.	PUNCT
ijtc-40	140	1	impact	impact	NOUN
ijtc-40	140	2	evaluation	evaluation	NOUN
ijtc-40	140	3	of	of	ADP
ijtc-40	140	4	social	social	ADJ
ijtc-40	140	5	programs	program	NOUN
ijtc-40	140	6	:	:	PUNCT
ijtc-40	140	7	a	a	DET
ijtc-40	140	8	policy	policy	NOUN
ijtc-40	140	9	perspective	perspective	NOUN
ijtc-40	140	10	.	.	PUNCT
ijtc-40	141	1	social	social	ADJ
ijtc-40	141	2	safety	safety	NOUN
ijtc-40	141	3	nets	net	NOUN
ijtc-40	141	4	primer	primer	NOUN
ijtc-40	141	5	paper	paper	NOUN
ijtc-40	141	6	,	,	PUNCT
ijtc-40	141	7	world	world	PROPN
ijtc-40	141	8	bank	bank	PROPN
ijtc-40	141	9	.	.	PUNCT
ijtc-40	142	1	washington	washington	PROPN
ijtc-40	142	2	,	,	PUNCT
ijtc-40	142	3	d.c	d.c	PROPN
ijtc-40	142	4	.	.	PROPN
ijtc-40	142	5	ghozali	ghozali	PROPN
ijtc-40	142	6	,	,	PUNCT
ijtc-40	142	7	imam	imam	NOUN
ijtc-40	142	8	.	.	PUNCT
ijtc-40	142	9	2016	2016	NUM
ijtc-40	142	10	.	.	PUNCT
ijtc-40	143	1	aplikasi	aplikasi	PROPN
ijtc-40	143	2	analisis	analisis	PROPN
ijtc-40	143	3	multivariative	multivariative	PROPN
ijtc-40	143	4	dengan	dengan	PROPN
ijtc-40	143	5	program	program	PROPN
ijtc-40	143	6	spss	spss	PROPN
ijtc-40	143	7	.	.	PUNCT
ijtc-40	144	1	badan	badan	PROPN
ijtc-40	144	2	penerbit	penerbit	PROPN
ijtc-40	144	3	universitas	universita	NOUN
ijtc-40	144	4	diponegoro	diponegoro	PROPN
ijtc-40	144	5	:	:	PUNCT
ijtc-40	144	6	semarang	semarang	PROPN
ijtc-40	144	7	.	.	PUNCT
ijtc-40	145	1	hardiningsih	hardiningsih	PROPN
ijtc-40	145	2	,	,	PUNCT
ijtc-40	145	3	pancawati	pancawati	NOUN
ijtc-40	145	4	.	.	PUNCT
ijtc-40	146	1	2011	2011	NUM
ijtc-40	146	2	.	.	PUNCT
ijtc-40	147	1	faktor	faktor	NOUN
ijtc-40	147	2	-	-	PUNCT
ijtc-40	147	3	faktor	faktor	PROPN
ijtc-40	147	4	yang	yang	PROPN
ijtc-40	147	5	mempengaruhi	mempengaruhi	PROPN
ijtc-40	147	6	membayar	membayar	PROPN
ijtc-40	147	7	pajak	pajak	ADV
ijtc-40	147	8	.	.	PUNCT
ijtc-40	148	1	jurnal	jurnal	ADJ
ijtc-40	148	2	dinamika	dinamika	PROPN
ijtc-40	148	3	keuangan	keuangan	PROPN
ijtc-40	148	4	dan	dan	PROPN
ijtc-40	148	5	perbankan	perbankan	PROPN
ijtc-40	148	6	,	,	PUNCT
ijtc-40	148	7	nopember	nopember	NOUN
ijtc-40	148	8	2011	2011	NUM
ijtc-40	148	9	,	,	PUNCT
ijtc-40	148	10	hal	hal	NOUN
ijtc-40	148	11	:	:	PUNCT
ijtc-40	148	12	126	126	NUM
ijtc-40	148	13	-	-	SYM
ijtc-40	148	14	142	142	NUM
ijtc-40	148	15	.	.	PUNCT
ijtc-40	149	1	issn	issn	PROPN
ijtc-40	149	2	:	:	PUNCT
ijtc-40	149	3	1979	1979	NUM
ijtc-40	149	4	-	-	SYM
ijtc-40	149	5	4878	4878	NUM
ijtc-40	149	6	.	.	PUNCT
ijtc-40	150	1	26	26	NUM
ijtc-40	150	2	|	|	ADV
ijtc-40	150	3	ilomata	ilomata	PROPN
ijtc-40	150	4	international	international	ADJ
ijtc-40	150	5	journal	journal	NOUN
ijtc-40	150	6	of	of	ADP
ijtc-40	150	7	tax	tax	PROPN
ijtc-40	150	8	&	&	CCONJ
ijtc-40	150	9	accounting	accounting	PROPN
ijtc-40	150	10	vol	vol	NOUN
ijtc-40	150	11	.	.	PROPN
ijtc-40	151	1	1	1	NUM
ijtc-40	151	2	no	no	NOUN
ijtc-40	151	3	.	.	NOUN
ijtc-40	151	4	1	1	NUM
ijtc-40	151	5	oct	oct	NOUN
ijtc-40	151	6	2019	2019	NUM
ijtc-40	151	7	factors	factor	NOUN
ijtc-40	151	8	that	that	PRON
ijtc-40	151	9	influence	influence	VERB
ijtc-40	151	10	msme	msme	PROPN
ijtc-40	151	11	taxpayers	taxpayer	NOUN
ijtc-40	151	12	'	'	PART
ijtc-40	151	13	willingness	willingness	NOUN
ijtc-40	151	14	to	to	PART
ijtc-40	151	15	pay	pay	VERB
ijtc-40	151	16	tax	tax	NOUN
ijtc-40	151	17	after	after	SCONJ
ijtc-40	151	18	the	the	DET
ijtc-40	151	19	implementation	implementation	NOUN
ijtc-40	151	20	of	of	ADP
ijtc-40	151	21	the	the	DET
ijtc-40	151	22	government	government	NOUN
ijtc-40	151	23	rules	rule	VERB
ijtc-40	151	24	number	number	NOUN
ijtc-40	151	25	23	23	NUM
ijtc-40	151	26	of	of	ADP
ijtc-40	151	27	2018	2018	NUM
ijtc-40	151	28	kumala	kumala	NOUN
ijtc-40	151	29	peraturan	peraturan	NOUN
ijtc-40	151	30	pemerintah	pemerintah	PROPN
ijtc-40	151	31	.	.	PUNCT
ijtc-40	152	1	nomor	nomor	VERB
ijtc-40	152	2	46	46	NUM
ijtc-40	152	3	tahun	tahun	PROPN
ijtc-40	152	4	2013	2013	NUM
ijtc-40	152	5	.	.	PUNCT
ijtc-40	153	1	direktorat	direktorat	NOUN
ijtc-40	153	2	jendral	jendral	ADJ
ijtc-40	153	3	pajak	pajak	ADV
ijtc-40	153	4	.	.	PUNCT
ijtc-40	154	1	tentang	tentang	PROPN
ijtc-40	154	2	pph	pph	PROPN
ijtc-40	154	3	atas	atas	PROPN
ijtc-40	154	4	penghasilan	penghasilan	PROPN
ijtc-40	154	5	dari	dari	PROPN
ijtc-40	154	6	usaha	usaha	PROPN
ijtc-40	154	7	wajib	wajib	PROPN
ijtc-40	154	8	pajak	pajak	PROPN
ijtc-40	154	9	yang	yang	PROPN
ijtc-40	154	10	memiliki	memiliki	PROPN
ijtc-40	154	11	peredaran	peredaran	PROPN
ijtc-40	154	12	bruto	bruto	PROPN
ijtc-40	154	13	tertentu	tertentu	PROPN
ijtc-40	154	14	.	.	PUNCT
ijtc-40	155	1	peraturan	peraturan	PROPN
ijtc-40	155	2	pemerintah	pemerintah	PROPN
ijtc-40	155	3	.	.	PUNCT
ijtc-40	156	1	nomor	nomor	VERB
ijtc-40	156	2	23	23	NUM
ijtc-40	156	3	tahun	tahun	PROPN
ijtc-40	156	4	2018	2018	NUM
ijtc-40	156	5	.	.	PUNCT
ijtc-40	157	1	direktorat	direktorat	NOUN
ijtc-40	157	2	jendral	jendral	ADJ
ijtc-40	157	3	pajak	pajak	ADV
ijtc-40	157	4	.	.	PUNCT
ijtc-40	158	1	tentang	tentang	PROPN
ijtc-40	158	2	pph	pph	PROPN
ijtc-40	158	3	atas	atas	PROPN
ijtc-40	158	4	penghasilan	penghasilan	PROPN
ijtc-40	158	5	dari	dari	PROPN
ijtc-40	158	6	usaha	usaha	PROPN
ijtc-40	158	7	wajib	wajib	PROPN
ijtc-40	158	8	pajak	pajak	PROPN
ijtc-40	158	9	yang	yang	PROPN
ijtc-40	158	10	memiliki	memiliki	PROPN
ijtc-40	158	11	peredaran	peredaran	PROPN
ijtc-40	158	12	bruto	bruto	PROPN
ijtc-40	158	13	tertentu	tertentu	PROPN
ijtc-40	158	14	.	.	PUNCT
ijtc-40	159	1	permana	permana	PROPN
ijtc-40	159	2	,	,	PUNCT
ijtc-40	159	3	c.a	c.a	PROPN
ijtc-40	159	4	.	.	PROPN
ijtc-40	159	5	2015	2015	NUM
ijtc-40	159	6	.	.	PUNCT
ijtc-40	160	1	faktor	faktor	NOUN
ijtc-40	160	2	-	-	PUNCT
ijtc-40	160	3	faktor	faktor	PROPN
ijtc-40	160	4	yang	yang	PROPN
ijtc-40	160	5	mempengaruhi	mempengaruhi	PROPN
ijtc-40	160	6	kemauan	kemauan	PROPN
ijtc-40	160	7	wajib	wajib	PROPN
ijtc-40	161	1	pajak	pajak	PROPN
ijtc-40	161	2	pelaku	pelaku	PROPN
ijtc-40	161	3	umkm	umkm	ADJ
ijtc-40	161	4	untuk	untuk	PROPN
ijtc-40	161	5	membayar	membayar	PROPN
ijtc-40	161	6	pajak	pajak	PROPN
ijtc-40	161	7	setelah	setelah	PROPN
ijtc-40	161	8	diberlakukan	diberlakukan	PROPN
ijtc-40	162	1	pp	pp	PROPN
ijtc-40	162	2	no.46	no.46	PROPN
ijtc-40	162	3	tahun	tahun	PROPN
ijtc-40	162	4	2013	2013	NUM
ijtc-40	162	5	(	(	PUNCT
ijtc-40	162	6	survei	survei	PROPN
ijtc-40	162	7	pada	pada	PROPN
ijtc-40	162	8	wajib	wajib	PROPN
ijtc-40	162	9	pajak	pajak	PROPN
ijtc-40	162	10	yang	yang	PROPN
ijtc-40	162	11	terdaftar	terdaftar	PROPN
ijtc-40	162	12	di	di	PROPN
ijtc-40	162	13	kpp	kpp	PROPN
ijtc-40	162	14	pratama	pratama	NOUN
ijtc-40	162	15	surakarta	surakarta	NOUN
ijtc-40	162	16	)	)	PUNCT
ijtc-40	162	17	.	.	PUNCT
ijtc-40	163	1	sari	sari	NOUN
ijtc-40	163	2	,	,	PUNCT
ijtc-40	163	3	fitria	fitria	PROPN
ijtc-40	163	4	.	.	PROPN
ijtc-40	163	5	2017	2017	NUM
ijtc-40	163	6	.	.	PUNCT
ijtc-40	164	1	pengaruh	pengaruh	NOUN
ijtc-40	164	2	kesadaran	kesadaran	VERB
ijtc-40	164	3	membayar	membayar	PROPN
ijtc-40	164	4	pajak	pajak	ADV
ijtc-40	164	5	,	,	PUNCT
ijtc-40	164	6	pengetahuan	pengetahuan	PROPN
ijtc-40	164	7	dan	dan	PROPN
ijtc-40	164	8	pemahaman	pemahaman	PROPN
ijtc-40	164	9	peraturan	peraturan	PROPN
ijtc-40	164	10	perpajakan	perpajakan	VERB
ijtc-40	164	11	,	,	PUNCT
ijtc-40	164	12	kualitas	kualita	NOUN
ijtc-40	164	13	layanan	layanan	PROPN
ijtc-40	164	14	,	,	PUNCT
ijtc-40	164	15	dan	dan	PROPN
ijtc-40	164	16	kondisi	kondisi	PROPN
ijtc-40	164	17	keuangan	keuangan	PROPN
ijtc-40	165	1	terhadap	terhadap	PROPN
ijtc-40	165	2	kemauan	kemauan	PROPN
ijtc-40	165	3	membayar	membayar	PROPN
ijtc-40	165	4	pajak	pajak	ADV
ijtc-40	165	5	wajib	wajib	PROPN
ijtc-40	165	6	pajak	pajak	PROPN
ijtc-40	165	7	orang	orang	PROPN
ijtc-40	165	8	pribadi	pribadi	PROPN
ijtc-40	165	9	.	.	PUNCT
ijtc-40	166	1	skripsi	skripsi	PROPN
ijtc-40	166	2	fakultas	fakulta	VERB
ijtc-40	166	3	ekonomi	ekonomi	PROPN
ijtc-40	166	4	dan	dan	PROPN
ijtc-40	166	5	bisnis	bisnis	PROPN
ijtc-40	166	6	universitas	universita	VERB
ijtc-40	166	7	muhammadiyah	muhammadiyah	ADP
ijtc-40	166	8	surakarta	surakarta	NOUN
ijtc-40	166	9	.	.	PUNCT
ijtc-40	167	1	sulastri	sulastri	ADJ
ijtc-40	167	2	,	,	PUNCT
ijtc-40	167	3	ita	ita	PROPN
ijtc-40	167	4	dewi	dewi	PROPN
ijtc-40	167	5	,	,	PUNCT
ijtc-40	167	6	dkk	dkk	PROPN
ijtc-40	167	7	.	.	PROPN
ijtc-40	167	8	2016	2016	NUM
ijtc-40	167	9	.	.	PUNCT
ijtc-40	168	1	pengaruh	pengaruh	NOUN
ijtc-40	168	2	presepsi	presepsi	VERB
ijtc-40	168	3	pengetahuan	pengetahuan	NOUN
ijtc-40	168	4	pajak	pajak	ADV
ijtc-40	168	5	,	,	PUNCT
ijtc-40	168	6	sistem	sistem	PROPN
ijtc-40	168	7	perpajakan	perpajakan	PROPN
ijtc-40	168	8	,	,	PUNCT
ijtc-40	168	9	kesadaran	kesadaran	PROPN
ijtc-40	168	10	membayar	membayar	PROPN
ijtc-40	168	11	pajak	pajak	PROPN
ijtc-40	168	12	dan	dan	PROPN
ijtc-40	168	13	kondisi	kondisi	PROPN
ijtc-40	168	14	keuangan	keuangan	PROPN
ijtc-40	169	1	terhadap	terhadap	PROPN
ijtc-40	169	2	kemauan	kemauan	PROPN
ijtc-40	169	3	membayar	membayar	PROPN
ijtc-40	169	4	pajak	pajak	PROPN
ijtc-40	169	5	penghasilan	penghasilan	PROPN
ijtc-40	169	6	pada	pada	PROPN
ijtc-40	169	7	wajib	wajib	PROPN
ijtc-40	169	8	pajak	pajak	PROPN
ijtc-40	169	9	.	.	PUNCT
ijtc-40	170	1	ejournal.unisri.ac.id	ejournal.unisri.ac.id	PROPN
ijtc-40	170	2	volume	volume	NOUN
ijtc-40	170	3	12	12	NUM
ijtc-40	170	4	no.2	no.2	PROPN
ijtc-40	170	5	.	.	PUNCT
ijtc-40	170	6	torgler	torgler	PROPN
ijtc-40	170	7	,	,	PUNCT
ijtc-40	170	8	b.	b.	PROPN
ijtc-40	170	9	(	(	PUNCT
ijtc-40	170	10	2003a	2003a	NUM
ijtc-40	170	11	)	)	PUNCT
ijtc-40	170	12	.	.	PUNCT
ijtc-40	171	1	cross	cross	PROPN
ijtc-40	171	2	culture	culture	PROPN
ijtc-40	171	3	comparison	comparison	NOUN
ijtc-40	171	4	of	of	ADP
ijtc-40	171	5	tax	tax	NOUN
ijtc-40	171	6	morale	morale	NOUN
ijtc-40	171	7	and	and	CCONJ
ijtc-40	171	8	tax	tax	NOUN
ijtc-40	171	9	compliance	compliance	NOUN
ijtc-40	171	10	:	:	PUNCT
ijtc-40	171	11	evidence	evidence	NOUN
ijtc-40	171	12	from	from	ADP
ijtc-40	171	13	costa	costa	PROPN
ijtc-40	171	14	rica	rica	PROPN
ijtc-40	171	15	and	and	CCONJ
ijtc-40	171	16	switzerland	switzerland	PROPN
ijtc-40	171	17	,	,	PUNCT
ijtc-40	171	18	wwz	wwz	VERB
ijtc-40	171	19	discussion	discussion	NOUN
ijtc-40	171	20	paper	paper	NOUN
ijtc-40	171	21	,	,	PUNCT
ijtc-40	171	22	university	university	NOUN
ijtc-40	171	23	of	of	ADP
ijtc-40	171	24	basel	basel	PROPN
ijtc-40	171	25	.	.	PUNCT
ijtc-40	172	1	torgler	torgler	PROPN
ijtc-40	172	2	,	,	PUNCT
ijtc-40	172	3	b.	b.	PROPN
ijtc-40	172	4	(	(	PUNCT
ijtc-40	172	5	2003	2003	NUM
ijtc-40	172	6	)	)	PUNCT
ijtc-40	172	7	.	.	PUNCT
ijtc-40	173	1	tax	tax	NOUN
ijtc-40	173	2	morale	morale	NOUN
ijtc-40	173	3	,	,	PUNCT
ijtc-40	173	4	rule	rule	NOUN
ijtc-40	173	5	-	-	PUNCT
ijtc-40	173	6	governed	govern	VERB
ijtc-40	173	7	behaviour	behaviour	NOUN
ijtc-40	173	8	and	and	CCONJ
ijtc-40	173	9	trust	trust	NOUN
ijtc-40	173	10	,	,	PUNCT
ijtc-40	173	11	constitutional	constitutional	ADJ
ijtc-40	173	12	political	political	ADJ
ijtc-40	173	13	economy	economy	NOUN
ijtc-40	173	14	,	,	PUNCT
ijtc-40	173	15	vol	vol	NOUN
ijtc-40	173	16	.	.	PROPN
ijtc-40	173	17	14	14	NUM
ijtc-40	174	1	no	no	NOUN
ijtc-40	174	2	.	.	NOUN
ijtc-40	174	3	2	2	NUM
ijtc-40	174	4	pp	pp	NOUN
ijtc-40	174	5	.	.	PUNCT
ijtc-40	175	1	119	119	NUM
ijtc-40	175	2	-	-	SYM
ijtc-40	175	3	140	140	NUM
ijtc-40	175	4	.	.	PUNCT
ijtc-40	176	1	undang	undang	PROPN
ijtc-40	176	2	-	-	PUNCT
ijtc-40	176	3	undang	undang	PROPN
ijtc-40	176	4	republik	republik	PROPN
ijtc-40	176	5	indonesia	indonesia	PROPN
ijtc-40	176	6	nomor	nomor	PROPN
ijtc-40	176	7	16	16	NUM
ijtc-40	176	8	tahun	tahun	PROPN
ijtc-40	176	9	2009	2009	NUM
ijtc-40	176	10	tentang	tentang	PROPN
ijtc-40	177	1	perubahan	perubahan	PROPN
ijtc-40	177	2	keempat	keempat	PROPN
ijtc-40	177	3	atas	atas	PROPN
ijtc-40	177	4	undang	undang	PROPN
ijtc-40	177	5	-	-	PUNCT
ijtc-40	177	6	undang	undang	PROPN
ijtc-40	177	7	nomor	nomor	PROPN
ijtc-40	177	8	6	6	NUM
ijtc-40	177	9	tahun	tahun	PROPN
ijtc-40	177	10	1983	1983	NUM
ijtc-40	177	11	tentang	tentang	PROPN
ijtc-40	177	12	ketentuan	ketentuan	PROPN
ijtc-40	177	13	umum	umum	PROPN
ijtc-40	177	14	dan	dan	PROPN
ijtc-40	177	15	tata	tata	PROPN
ijtc-40	177	16	cara	cara	PROPN
ijtc-40	177	17	perpajakan	perpajakan	VERB
ijtc-40	177	18	.	.	PUNCT
ijtc-40	178	1	undang	undang	PROPN
ijtc-40	178	2	-	-	PUNCT
ijtc-40	178	3	undang	undang	PROPN
ijtc-40	178	4	republik	republik	PROPN
ijtc-40	178	5	indonesia	indonesia	PROPN
ijtc-40	178	6	nomor	nomor	PROPN
ijtc-40	178	7	20	20	NUM
ijtc-40	178	8	tahun	tahun	PROPN
ijtc-40	178	9	2008	2008	NUM
ijtc-40	178	10	tentang	tentang	PROPN
ijtc-40	178	11	usaha	usaha	PROPN
ijtc-40	178	12	mikro	mikro	PROPN
ijtc-40	178	13	kecil	kecil	PROPN
ijtc-40	178	14	menengah	menengah	PROPN
ijtc-40	178	15	.	.	PUNCT
ijtc-40	179	1	widaningrum	widaningrum	PROPN
ijtc-40	179	2	,	,	PUNCT
ijtc-40	179	3	dwi	dwi	PROPN
ijtc-40	179	4	indah	indah	PROPN
ijtc-40	179	5	.	.	PUNCT
ijtc-40	180	1	(	(	PUNCT
ijtc-40	180	2	2007	2007	NUM
ijtc-40	180	3	)	)	PUNCT
ijtc-40	180	4	.	.	PUNCT
ijtc-40	181	1	“	"	PUNCT
ijtc-40	181	2	identifikasi	identifikasi	NOUN
ijtc-40	181	3	kemampuan	kemampuan	PROPN
ijtc-40	181	4	dan	dan	PROPN
ijtc-40	181	5	kemauan	kemauan	PROPN
ijtc-40	181	6	membayar	membayar	PROPN
ijtc-40	181	7	masyarakat	masyarakat	PROPN
ijtc-40	181	8	berpenghasilan	berpenghasilan	PROPN
ijtc-40	181	9	menengah	menengah	PROPN
ijtc-40	181	10	rendah	rendah	PROPN
ijtc-40	181	11	(	(	PUNCT
ijtc-40	181	12	di	di	X
ijtc-40	181	13	lokasi	lokasi	PROPN
ijtc-40	181	14	rencana	rencana	PROPN
ijtc-40	181	15	pembangunan	pembangunan	PROPN
ijtc-40	181	16	rumah	rumah	PROPN
ijtc-40	181	17	susun	susun	PROPN
ijtc-40	181	18	tamansari	tamansari	PROPN
ijtc-40	181	19	kota	kota	PROPN
ijtc-40	181	20	bandung	bandung	PROPN
ijtc-40	181	21	)	)	PUNCT
ijtc-40	181	22	”	"	PUNCT
ijtc-40	181	23	.	.	PUNCT
ijtc-40	182	1	tugas	tugas	PROPN
ijtc-40	182	2	akhir	akhir	PROPN
ijtc-40	182	3	.	.	PUNCT
ijtc-40	182	4	diambil	diambil	ADJ
ijtc-40	182	5	dari	dari	NOUN
ijtc-40	182	6	:	:	PUNCT
ijtc-40	182	7	www.sappk.itb.ac.id	www.sappk.itb.ac.id	NOUN
ijtc-40	182	8	(	(	PUNCT
ijtc-40	182	9	diambil	diambil	ADJ
ijtc-40	182	10	pada	pada	NOUN
ijtc-40	182	11	11	11	NUM
ijtc-40	182	12	september	september	PROPN
ijtc-40	182	13	2016	2016	NUM
ijtc-40	182	14	)	)	PUNCT
ijtc-40	182	15	widayati	widayati	PROPN
ijtc-40	182	16	.	.	PUNCT
ijtc-40	183	1	dan	dan	PROPN
ijtc-40	183	2	nurlis	nurlis	PROPN
ijtc-40	183	3	.	.	PUNCT
ijtc-40	184	1	2010	2010	NUM
ijtc-40	184	2	.	.	PUNCT
ijtc-40	185	1	“	"	PUNCT
ijtc-40	185	2	faktor	faktor	ADJ
ijtc-40	185	3	-	-	PUNCT
ijtc-40	185	4	faktor	faktor	NOUN
ijtc-40	185	5	yang	yang	PROPN
ijtc-40	185	6	mempengaruhi	mempengaruhi	VERB
ijtc-40	185	7	27	27	NUM
ijtc-40	185	8	|	|	ADV
ijtc-40	185	9	ilomata	ilomata	PROPN
ijtc-40	185	10	international	international	ADJ
ijtc-40	185	11	journal	journal	NOUN
ijtc-40	185	12	of	of	ADP
ijtc-40	185	13	tax	tax	PROPN
ijtc-40	185	14	&	&	CCONJ
ijtc-40	185	15	accounting	accounting	PROPN
ijtc-40	185	16	vol	vol	NOUN
ijtc-40	185	17	.	.	PROPN
ijtc-40	185	18	1	1	NUM
ijtc-40	186	1	no	no	NOUN
ijtc-40	186	2	.	.	NOUN
ijtc-40	186	3	1	1	NUM
ijtc-40	186	4	oct	oct	NOUN
ijtc-40	186	5	2019	2019	NUM
ijtc-40	186	6	factors	factor	NOUN
ijtc-40	186	7	that	that	PRON
ijtc-40	186	8	influence	influence	VERB
ijtc-40	186	9	msme	msme	PROPN
ijtc-40	186	10	taxpayers	taxpayer	NOUN
ijtc-40	186	11	'	'	PART
ijtc-40	186	12	willingness	willingness	NOUN
ijtc-40	186	13	to	to	PART
ijtc-40	186	14	pay	pay	VERB
ijtc-40	186	15	tax	tax	NOUN
ijtc-40	186	16	after	after	SCONJ
ijtc-40	186	17	the	the	DET
ijtc-40	186	18	implementation	implementation	NOUN
ijtc-40	186	19	of	of	ADP
ijtc-40	186	20	the	the	DET
ijtc-40	186	21	government	government	NOUN
ijtc-40	186	22	rules	rule	VERB
ijtc-40	186	23	number	number	NOUN
ijtc-40	186	24	23	23	NUM
ijtc-40	186	25	of	of	ADP
ijtc-40	186	26	2018	2018	NUM
ijtc-40	186	27	kumala	kumala	PROPN
ijtc-40	186	28	kemauan	kemauan	PROPN
ijtc-40	186	29	untuk	untuk	PROPN
ijtc-40	186	30	membayar	membayar	PROPN
ijtc-40	186	31	pajak	pajak	ADV
ijtc-40	186	32	wajib	wajib	PROPN
ijtc-40	186	33	pajak	pajak	PROPN
ijtc-40	186	34	orang	orang	PROPN
ijtc-40	186	35	pribadi	pribadi	PROPN
ijtc-40	186	36	yang	yang	PROPN
ijtc-40	186	37	melakukan	melakukan	PROPN
ijtc-40	186	38	pekerjaan	pekerjaan	PROPN
ijtc-40	186	39	bebas	bebas	PROPN
ijtc-40	186	40	(	(	PUNCT
ijtc-40	186	41	studi	studi	PROPN
ijtc-40	186	42	kasus	kasus	PROPN
ijtc-40	186	43	pada	pada	PROPN
ijtc-40	186	44	kpp	kpp	PROPN
ijtc-40	186	45	pratama	pratama	PROPN
ijtc-40	186	46	gambir	gambir	NOUN
ijtc-40	186	47	tiga	tiga	PROPN
ijtc-40	186	48	)	)	PUNCT
ijtc-40	186	49	.	.	PUNCT
ijtc-40	186	50	”	"	PUNCT
ijtc-40	187	1	makalah	makalah	PROPN
ijtc-40	187	2	simposium	simposium	PROPN
ijtc-40	187	3	nasional	nasional	PROPN
ijtc-40	187	4	akuntansi	akuntansi	PROPN
ijtc-40	187	5	xiii	xiii	PROPN
ijtc-40	187	6	.	.	PUNCT
ijtc-40	188	1	purwokerto	purwokerto	PROPN
ijtc-40	188	2	.	.	PUNCT
ijtc-40	189	1	https://www.kemenkeu.go.id/publikasi/berita/ini-capaian-apbn-2018/	https://www.kemenkeu.go.id/publikasi/berita/ini-capaian-apbn-2018/	PRON
ijtc-40	189	2	28	28	NUM
ijtc-40	189	3	|	|	ADV
ijtc-40	189	4	ilomata	ilomata	PROPN
ijtc-40	189	5	international	international	ADJ
ijtc-40	189	6	journal	journal	NOUN
ijtc-40	189	7	of	of	ADP
ijtc-40	189	8	tax	tax	PROPN
ijtc-40	189	9	&	&	CCONJ
ijtc-40	189	10	accounting	accounting	PROPN
ijtc-40	189	11	vol	vol	NOUN
ijtc-40	189	12	.	.	PROPN
ijtc-40	190	1	1	1	NUM
ijtc-40	190	2	no	no	NOUN
ijtc-40	190	3	.	.	NOUN
ijtc-40	190	4	1	1	NUM
ijtc-40	190	5	oct	oct	PROPN
ijtc-40	190	6	2019	2019	NUM
ijtc-40	190	7	abstract	abstract	ADJ
ijtc-40	190	8	introduction	introduction	NOUN
ijtc-40	190	9	method	method	NOUN
ijtc-40	190	10	result	result	NOUN
ijtc-40	190	11	and	and	CCONJ
ijtc-40	190	12	discussion	discussion	NOUN
ijtc-40	190	13	conclusion	conclusion	NOUN