id	sid	tid	token	lemma	pos
ijtc-409	1	1	the	the	DET
ijtc-409	1	2	illomata	illomata	PROPN
ijtc-409	1	3	international	international	PROPN
ijtc-409	1	4	journal	journal	PROPN
ijtc-409	1	5	of	of	ADP
ijtc-409	1	6	management	management	NOUN
ijtc-409	1	7	ilomata	ilomata	PROPN
ijtc-409	1	8	international	international	ADJ
ijtc-409	1	9	journal	journal	NOUN
ijtc-409	1	10	of	of	ADP
ijtc-409	1	11	tax	tax	PROPN
ijtc-409	1	12	&	&	CCONJ
ijtc-409	1	13	accounting	account	VERB
ijtc-409	1	14	p	p	PROPN
ijtc-409	1	15	-	-	PUNCT
ijtc-409	1	16	issn	issn	NOUN
ijtc-409	1	17	:	:	PUNCT
ijtc-409	1	18	2714	2714	NUM
ijtc-409	1	19	-	-	SYM
ijtc-409	1	20	9838	9838	NUM
ijtc-409	1	21	;	;	PUNCT
ijtc-409	1	22	e	e	X
ijtc-409	1	23	-	-	PUNCT
ijtc-409	1	24	issn	issn	NOUN
ijtc-409	1	25	:	:	PUNCT
ijtc-409	1	26	2714	2714	NUM
ijtc-409	1	27	-	-	SYM
ijtc-409	1	28	9846	9846	NUM
ijtc-409	1	29	volume	volume	NOUN
ijtc-409	1	30	3	3	NUM
ijtc-409	1	31	,	,	PUNCT
ijtc-409	1	32	issue	issue	NOUN
ijtc-409	1	33	1	1	NUM
ijtc-409	1	34	january	january	PROPN
ijtc-409	1	35	2022	2022	NUM
ijtc-409	1	36	page	page	NOUN
ijtc-409	1	37	no	no	NOUN
ijtc-409	1	38	.	.	PUNCT
ijtc-409	2	1	57	57	NUM
ijtc-409	2	2	-	-	SYM
ijtc-409	2	3	67	67	NUM
ijtc-409	2	4	57	57	NUM
ijtc-409	2	5	|	|	NOUN
ijtc-409	2	6	ilomata	ilomata	NOUN
ijtc-409	2	7	international	international	ADJ
ijtc-409	2	8	journal	journal	NOUN
ijtc-409	2	9	of	of	ADP
ijtc-409	2	10	tax	tax	PROPN
ijtc-409	2	11	&	&	CCONJ
ijtc-409	2	12	accounting	account	VERB
ijtc-409	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	2	14	strategies	strategy	NOUN
ijtc-409	2	15	for	for	ADP
ijtc-409	2	16	maintaining	maintain	VERB
ijtc-409	2	17	tax	tax	NOUN
ijtc-409	2	18	compliance	compliance	NOUN
ijtc-409	2	19	of	of	ADP
ijtc-409	2	20	smes	sme	NOUN
ijtc-409	2	21	during	during	ADP
ijtc-409	2	22	covid-19	covid-19	PROPN
ijtc-409	2	23	pandemic	pandemic	NOUN
ijtc-409	2	24	by	by	ADP
ijtc-409	2	25	using	use	VERB
ijtc-409	2	26	supply	supply	NOUN
ijtc-409	2	27	chain	chain	NOUN
ijtc-409	2	28	management	management	NOUN
ijtc-409	2	29	integration	integration	NOUN
ijtc-409	2	30	approach	approach	NOUN
ijtc-409	2	31	aramia	aramia	PROPN
ijtc-409	2	32	fahriyah1	fahriyah1	PROPN
ijtc-409	2	33	,	,	PUNCT
ijtc-409	2	34	wuwuh	wuwuh	PROPN
ijtc-409	2	35	andayani2	andayani2	PROPN
ijtc-409	2	36	,	,	PUNCT
ijtc-409	2	37	rochland	rochland	NOUN
ijtc-409	2	38	yoseph3	yoseph3	PROPN
ijtc-409	2	39	,	,	PUNCT
ijtc-409	2	40	s.	s.	PROPN
ijtc-409	2	41	penta	penta	PROPN
ijtc-409	2	42	nurwibowo4	nurwibowo4	PROPN
ijtc-409	2	43	,	,	PUNCT
ijtc-409	2	44	wendy	wendy	PROPN
ijtc-409	2	45	irawan5	irawan5	PROPN
ijtc-409	2	46	12345	12345	NUM
ijtc-409	3	1	institut	institut	PROPN
ijtc-409	3	2	ilmu	ilmu	PROPN
ijtc-409	3	3	sosial	sosial	PROPN
ijtc-409	3	4	dan	dan	PROPN
ijtc-409	3	5	manajemen	manajemen	PROPN
ijtc-409	3	6	stiami	stiami	NOUN
ijtc-409	3	7	correspondent	correspondent	NOUN
ijtc-409	3	8	:	:	PUNCT
ijtc-409	3	9	aramia.stiamli@gmail.com1	aramia.stiamli@gmail.com1	NOUN
ijtc-409	3	10	received	receive	VERB
ijtc-409	3	11	:	:	PUNCT
ijtc-409	3	12	august	august	PROPN
ijtc-409	3	13	26	26	NUM
ijtc-409	3	14	,	,	PUNCT
ijtc-409	3	15	2021	2021	NUM
ijtc-409	3	16	accepted	accept	VERB
ijtc-409	3	17	:	:	PUNCT
ijtc-409	3	18	january	january	PROPN
ijtc-409	3	19	15	15	NUM
ijtc-409	3	20	,	,	PUNCT
ijtc-409	3	21	2022	2022	NUM
ijtc-409	3	22	published	publish	VERB
ijtc-409	3	23	:	:	PUNCT
ijtc-409	3	24	january	january	PROPN
ijtc-409	3	25	31	31	NUM
ijtc-409	3	26	,	,	PUNCT
ijtc-409	3	27	2022	2022	NUM
ijtc-409	3	28	citation	citation	NOUN
ijtc-409	3	29	:	:	PUNCT
ijtc-409	3	30	fahriyah	fahriyah	PROPN
ijtc-409	3	31	,	,	PUNCT
ijtc-409	3	32	a.	a.	NOUN
ijtc-409	3	33	,	,	PUNCT
ijtc-409	3	34	andayani	andayani	ADJ
ijtc-409	3	35	,	,	PUNCT
ijtc-409	3	36	w.	w.	PROPN
ijtc-409	3	37	,	,	PUNCT
ijtc-409	3	38	yoseph	yoseph	PROPN
ijtc-409	3	39	r.	r.	PROPN
ijtc-409	3	40	,	,	PUNCT
ijtc-409	3	41	nurwibowo	nurwibowo	PROPN
ijtc-409	3	42	,	,	PUNCT
ijtc-409	3	43	s	s	PROPN
ijtc-409	3	44	,	,	PUNCT
ijtc-409	3	45	p.	p.	PROPN
ijtc-409	3	46	,	,	PUNCT
ijtc-409	3	47	irawan	irawan	PROPN
ijtc-409	3	48	,	,	PUNCT
ijtc-409	3	49	w.	w.	PROPN
ijtc-409	3	50	(	(	PUNCT
ijtc-409	3	51	2022	2022	NUM
ijtc-409	3	52	)	)	PUNCT
ijtc-409	3	53	.	.	PUNCT
ijtc-409	4	1	strategies	strategy	NOUN
ijtc-409	4	2	for	for	ADP
ijtc-409	4	3	maintaining	maintain	VERB
ijtc-409	4	4	tax	tax	NOUN
ijtc-409	4	5	compliance	compliance	NOUN
ijtc-409	4	6	of	of	ADP
ijtc-409	4	7	smes	sme	NOUN
ijtc-409	4	8	during	during	ADP
ijtc-409	4	9	covid-19	covid-19	PROPN
ijtc-409	4	10	pandemic	pandemic	NOUN
ijtc-409	4	11	by	by	ADP
ijtc-409	4	12	using	use	VERB
ijtc-409	4	13	supply	supply	NOUN
ijtc-409	4	14	chain	chain	NOUN
ijtc-409	4	15	management	management	NOUN
ijtc-409	4	16	integration	integration	NOUN
ijtc-409	4	17	approach	approach	NOUN
ijtc-409	4	18	.	.	PUNCT
ijtc-409	5	1	ilomata	ilomata	PROPN
ijtc-409	5	2	international	international	ADJ
ijtc-409	5	3	journal	journal	PROPN
ijtc-409	5	4	of	of	ADP
ijtc-409	5	5	tax	tax	PROPN
ijtc-409	5	6	&	&	CCONJ
ijtc-409	5	7	accounting.3(1	accounting.3(1	PROPN
ijtc-409	5	8	)	)	PUNCT
ijtc-409	5	9	,	,	PUNCT
ijtc-409	5	10	57	57	NUM
ijtc-409	5	11	-	-	SYM
ijtc-409	5	12	67	67	NUM
ijtc-409	5	13	.	.	PUNCT
ijtc-409	5	14	https://doi.org/10.52728/ijtc.v4i1.409	https://doi.org/10.52728/ijtc.v4i1.409	VERB
ijtc-409	5	15	abstract	abstract	NOUN
ijtc-409	5	16	:	:	PUNCT
ijtc-409	5	17	the	the	DET
ijtc-409	5	18	new	new	ADJ
ijtc-409	5	19	normal	normal	ADJ
ijtc-409	5	20	life	life	NOUN
ijtc-409	5	21	of	of	ADP
ijtc-409	5	22	covid-19	covid-19	PROPN
ijtc-409	5	23	pandemic	pandemic	NOUN
ijtc-409	5	24	has	have	AUX
ijtc-409	5	25	brought	bring	VERB
ijtc-409	5	26	a	a	DET
ijtc-409	5	27	new	new	ADJ
ijtc-409	5	28	life	life	NOUN
ijtc-409	5	29	pattern	pattern	NOUN
ijtc-409	5	30	which	which	PRON
ijtc-409	5	31	is	be	AUX
ijtc-409	5	32	more	more	ADV
ijtc-409	5	33	strict	strict	ADJ
ijtc-409	5	34	health	health	NOUN
ijtc-409	5	35	protocols	protocol	NOUN
ijtc-409	5	36	in	in	ADP
ijtc-409	5	37	the	the	DET
ijtc-409	5	38	interaction	interaction	NOUN
ijtc-409	5	39	among	among	ADP
ijtc-409	5	40	each	each	DET
ijtc-409	5	41	other	other	ADJ
ijtc-409	5	42	.	.	PUNCT
ijtc-409	6	1	in	in	ADP
ijtc-409	6	2	the	the	DET
ijtc-409	6	3	normal	normal	ADJ
ijtc-409	6	4	time	time	NOUN
ijtc-409	6	5	,	,	PUNCT
ijtc-409	6	6	although	although	SCONJ
ijtc-409	6	7	the	the	DET
ijtc-409	6	8	level	level	NOUN
ijtc-409	6	9	of	of	ADP
ijtc-409	6	10	tax	tax	NOUN
ijtc-409	6	11	revenue	revenue	NOUN
ijtc-409	6	12	shows	show	VERB
ijtc-409	6	13	a	a	DET
ijtc-409	6	14	rising	rise	VERB
ijtc-409	6	15	trend	trend	NOUN
ijtc-409	6	16	,	,	PUNCT
ijtc-409	6	17	the	the	DET
ijtc-409	6	18	tax	tax	NOUN
ijtc-409	6	19	ratio	ratio	NOUN
ijtc-409	6	20	has	have	AUX
ijtc-409	6	21	n’t	not	PART
ijtc-409	6	22	shown	show	VERB
ijtc-409	6	23	any	any	DET
ijtc-409	6	24	significant	significant	ADJ
ijtc-409	6	25	increase	increase	NOUN
ijtc-409	6	26	.	.	PUNCT
ijtc-409	7	1	also	also	ADV
ijtc-409	7	2	,	,	PUNCT
ijtc-409	7	3	it	it	PRON
ijtc-409	7	4	is	be	AUX
ijtc-409	7	5	still	still	ADV
ijtc-409	7	6	left	leave	VERB
ijtc-409	7	7	behind	behind	ADP
ijtc-409	7	8	other	other	ADJ
ijtc-409	7	9	developing	develop	VERB
ijtc-409	7	10	countries	country	NOUN
ijtc-409	7	11	.	.	PUNCT
ijtc-409	8	1	related	relate	VERB
ijtc-409	8	2	to	to	ADP
ijtc-409	8	3	the	the	DET
ijtc-409	8	4	pandemic	pandemic	ADJ
ijtc-409	8	5	effect	effect	NOUN
ijtc-409	8	6	,	,	PUNCT
ijtc-409	8	7	the	the	DET
ijtc-409	8	8	world	world	NOUN
ijtc-409	8	9	economy	economy	NOUN
ijtc-409	8	10	is	be	AUX
ijtc-409	8	11	decreasing	decrease	VERB
ijtc-409	8	12	and	and	CCONJ
ijtc-409	8	13	resulting	result	VERB
ijtc-409	8	14	to	to	ADP
ijtc-409	8	15	the	the	DET
ijtc-409	8	16	decline	decline	NOUN
ijtc-409	8	17	of	of	ADP
ijtc-409	8	18	the	the	DET
ijtc-409	8	19	indonesian	indonesian	ADJ
ijtc-409	8	20	tax	tax	NOUN
ijtc-409	8	21	revenue	revenue	NOUN
ijtc-409	8	22	.	.	PUNCT
ijtc-409	9	1	the	the	DET
ijtc-409	9	2	concerns	concern	NOUN
ijtc-409	9	3	of	of	ADP
ijtc-409	9	4	this	this	DET
ijtc-409	9	5	study	study	NOUN
ijtc-409	9	6	are	be	AUX
ijtc-409	9	7	on	on	ADP
ijtc-409	9	8	how	how	SCONJ
ijtc-409	9	9	to	to	PART
ijtc-409	9	10	optimize	optimize	VERB
ijtc-409	9	11	the	the	DET
ijtc-409	9	12	compliance	compliance	NOUN
ijtc-409	9	13	level	level	NOUN
ijtc-409	9	14	of	of	ADP
ijtc-409	9	15	tax	tax	NOUN
ijtc-409	9	16	payment	payment	NOUN
ijtc-409	9	17	from	from	ADP
ijtc-409	9	18	small	small	ADJ
ijtc-409	9	19	-	-	PUNCT
ijtc-409	9	20	medium	medium	NOUN
ijtc-409	9	21	sized	sized	ADJ
ijtc-409	9	22	enterprises	enterprise	NOUN
ijtc-409	9	23	(	(	PUNCT
ijtc-409	9	24	smes	sme	NOUN
ijtc-409	9	25	)	)	PUNCT
ijtc-409	9	26	and	and	CCONJ
ijtc-409	9	27	the	the	DET
ijtc-409	9	28	efforts	effort	NOUN
ijtc-409	9	29	of	of	ADP
ijtc-409	9	30	optimization	optimization	NOUN
ijtc-409	9	31	needed	need	VERB
ijtc-409	9	32	to	to	PART
ijtc-409	9	33	be	be	AUX
ijtc-409	9	34	done	do	VERB
ijtc-409	9	35	including	include	VERB
ijtc-409	9	36	in	in	ADP
ijtc-409	9	37	helping	help	VERB
ijtc-409	9	38	smes	sme	NOUN
ijtc-409	9	39	for	for	ADP
ijtc-409	9	40	being	be	AUX
ijtc-409	9	41	able	able	ADJ
ijtc-409	9	42	to	to	PART
ijtc-409	9	43	survive	survive	VERB
ijtc-409	9	44	and	and	CCONJ
ijtc-409	9	45	or	or	CCONJ
ijtc-409	9	46	to	to	PART
ijtc-409	9	47	be	be	AUX
ijtc-409	9	48	improved	improve	VERB
ijtc-409	9	49	in	in	ADP
ijtc-409	9	50	terms	term	NOUN
ijtc-409	9	51	of	of	ADP
ijtc-409	9	52	its	its	PRON
ijtc-409	9	53	business	business	NOUN
ijtc-409	9	54	performance	performance	NOUN
ijtc-409	9	55	.	.	PUNCT
ijtc-409	10	1	thus	thus	ADV
ijtc-409	10	2	,	,	PUNCT
ijtc-409	10	3	they	they	PRON
ijtc-409	10	4	can	can	AUX
ijtc-409	10	5	contribute	contribute	VERB
ijtc-409	10	6	to	to	ADP
ijtc-409	10	7	maintaining	maintain	VERB
ijtc-409	10	8	their	their	PRON
ijtc-409	10	9	tax	tax	NOUN
ijtc-409	10	10	compliance	compliance	NOUN
ijtc-409	10	11	at	at	ADP
ijtc-409	10	12	the	the	DET
ijtc-409	10	13	same	same	ADJ
ijtc-409	10	14	time	time	NOUN
ijtc-409	10	15	from	from	ADP
ijtc-409	10	16	getting	get	VERB
ijtc-409	10	17	worse	bad	ADJ
ijtc-409	10	18	.	.	PUNCT
ijtc-409	11	1	this	this	DET
ijtc-409	11	2	study	study	NOUN
ijtc-409	11	3	employed	employ	VERB
ijtc-409	11	4	a	a	DET
ijtc-409	11	5	descriptive	descriptive	ADJ
ijtc-409	11	6	research	research	NOUN
ijtc-409	11	7	method	method	NOUN
ijtc-409	11	8	using	use	VERB
ijtc-409	11	9	a	a	DET
ijtc-409	11	10	qualitative	qualitative	ADJ
ijtc-409	11	11	approach	approach	NOUN
ijtc-409	11	12	.	.	PUNCT
ijtc-409	12	1	the	the	DET
ijtc-409	12	2	data	data	NOUN
ijtc-409	12	3	sources	source	NOUN
ijtc-409	12	4	were	be	AUX
ijtc-409	12	5	primary	primary	ADJ
ijtc-409	12	6	and	and	CCONJ
ijtc-409	12	7	secondary	secondary	ADJ
ijtc-409	12	8	data	datum	NOUN
ijtc-409	12	9	.	.	PUNCT
ijtc-409	13	1	in	in	ADP
ijtc-409	13	2	this	this	DET
ijtc-409	13	3	study	study	NOUN
ijtc-409	13	4	,	,	PUNCT
ijtc-409	13	5	an	an	DET
ijtc-409	13	6	operational	operational	ADJ
ijtc-409	13	7	management	management	NOUN
ijtc-409	13	8	tool	tool	NOUN
ijtc-409	13	9	which	which	PRON
ijtc-409	13	10	is	be	AUX
ijtc-409	13	11	the	the	DET
ijtc-409	13	12	approach	approach	NOUN
ijtc-409	13	13	of	of	ADP
ijtc-409	13	14	supply	supply	NOUN
ijtc-409	13	15	chain	chain	NOUN
ijtc-409	13	16	management	management	NOUN
ijtc-409	13	17	(	(	PUNCT
ijtc-409	13	18	scm	scm	PROPN
ijtc-409	13	19	)	)	PUNCT
ijtc-409	13	20	integration	integration	NOUN
ijtc-409	13	21	will	will	AUX
ijtc-409	13	22	be	be	AUX
ijtc-409	13	23	implemented	implement	VERB
ijtc-409	13	24	as	as	ADP
ijtc-409	13	25	the	the	DET
ijtc-409	13	26	solution	solution	NOUN
ijtc-409	13	27	.	.	PUNCT
ijtc-409	14	1	it	it	PRON
ijtc-409	14	2	is	be	AUX
ijtc-409	14	3	found	find	VERB
ijtc-409	14	4	that	that	SCONJ
ijtc-409	14	5	the	the	DET
ijtc-409	14	6	gradual	gradual	ADJ
ijtc-409	14	7	application	application	NOUN
ijtc-409	14	8	of	of	ADP
ijtc-409	14	9	the	the	DET
ijtc-409	14	10	concept	concept	NOUN
ijtc-409	14	11	of	of	ADP
ijtc-409	14	12	scm	scm	PROPN
ijtc-409	14	13	integration	integration	NOUN
ijtc-409	14	14	will	will	AUX
ijtc-409	14	15	give	give	VERB
ijtc-409	14	16	several	several	ADJ
ijtc-409	14	17	significant	significant	ADJ
ijtc-409	14	18	impacts	impact	NOUN
ijtc-409	14	19	on	on	ADP
ijtc-409	14	20	the	the	DET
ijtc-409	14	21	smes	sme	NOUN
ijtc-409	14	22	’	'	PUNCT
ijtc-409	14	23	performance	performance	NOUN
ijtc-409	14	24	including	include	VERB
ijtc-409	14	25	their	their	PRON
ijtc-409	14	26	compliance	compliance	NOUN
ijtc-409	14	27	with	with	ADP
ijtc-409	14	28	the	the	DET
ijtc-409	14	29	existed	exist	VERB
ijtc-409	14	30	tax	tax	NOUN
ijtc-409	14	31	regulations	regulation	NOUN
ijtc-409	14	32	.	.	PUNCT
ijtc-409	15	1	also	also	ADV
ijtc-409	15	2	,	,	PUNCT
ijtc-409	15	3	this	this	PRON
ijtc-409	15	4	will	will	AUX
ijtc-409	15	5	encourage	encourage	VERB
ijtc-409	15	6	the	the	DET
ijtc-409	15	7	optimal	optimal	ADJ
ijtc-409	15	8	taxation	taxation	NOUN
ijtc-409	15	9	authority	authority	NOUN
ijtc-409	15	10	in	in	ADP
ijtc-409	15	11	managing	manage	VERB
ijtc-409	15	12	the	the	DET
ijtc-409	15	13	tax	tax	NOUN
ijtc-409	15	14	participation	participation	NOUN
ijtc-409	15	15	of	of	ADP
ijtc-409	15	16	the	the	DET
ijtc-409	15	17	smes	sme	NOUN
ijtc-409	15	18	sector	sector	NOUN
ijtc-409	15	19	.	.	PUNCT
ijtc-409	16	1	keywords	keyword	NOUN
ijtc-409	16	2	:	:	PUNCT
ijtc-409	16	3	tax	tax	NOUN
ijtc-409	16	4	compliance	compliance	NOUN
ijtc-409	16	5	,	,	PUNCT
ijtc-409	16	6	smes	sme	NOUN
ijtc-409	16	7	,	,	PUNCT
ijtc-409	16	8	new	new	ADJ
ijtc-409	16	9	normal	normal	ADJ
ijtc-409	16	10	,	,	PUNCT
ijtc-409	16	11	supply	supply	NOUN
ijtc-409	16	12	chain	chain	NOUN
ijtc-409	16	13	management	management	NOUN
ijtc-409	16	14	(	(	PUNCT
ijtc-409	16	15	scm	scm	PROPN
ijtc-409	16	16	)	)	PUNCT
ijtc-409	16	17	integration	integration	NOUN
ijtc-409	16	18	this	this	PRON
ijtc-409	16	19	is	be	AUX
ijtc-409	16	20	an	an	DET
ijtc-409	16	21	open	open	ADJ
ijtc-409	16	22	access	access	NOUN
ijtc-409	16	23	article	article	NOUN
ijtc-409	16	24	under	under	ADP
ijtc-409	16	25	the	the	DET
ijtc-409	16	26	cc	cc	NOUN
ijtc-409	16	27	-	-	PUNCT
ijtc-409	16	28	by	by	ADP
ijtc-409	16	29	4.0	4.0	NUM
ijtc-409	16	30	license	license	NOUN
ijtc-409	16	31	.	.	PUNCT
ijtc-409	17	1	introduction	introduction	NOUN
ijtc-409	17	2	in	in	ADP
ijtc-409	17	3	the	the	DET
ijtc-409	17	4	current	current	ADJ
ijtc-409	17	5	pandemic	pandemic	ADJ
ijtc-409	17	6	era	era	NOUN
ijtc-409	17	7	,	,	PUNCT
ijtc-409	17	8	people	people	NOUN
ijtc-409	17	9	were	be	AUX
ijtc-409	17	10	directed	direct	VERB
ijtc-409	17	11	to	to	PART
ijtc-409	17	12	live	live	VERB
ijtc-409	17	13	the	the	DET
ijtc-409	17	14	new	new	ADJ
ijtc-409	17	15	normal	normal	ADJ
ijtc-409	17	16	life	life	NOUN
ijtc-409	17	17	.	.	PUNCT
ijtc-409	18	1	this	this	PRON
ijtc-409	18	2	is	be	AUX
ijtc-409	18	3	a	a	DET
ijtc-409	18	4	new	new	ADJ
ijtc-409	18	5	life	life	NOUN
ijtc-409	18	6	pattern	pattern	NOUN
ijtc-409	18	7	completed	complete	VERB
ijtc-409	18	8	with	with	ADP
ijtc-409	18	9	more	more	ADV
ijtc-409	18	10	strict	strict	ADJ
ijtc-409	18	11	health	health	NOUN
ijtc-409	18	12	protocols	protocol	NOUN
ijtc-409	18	13	in	in	ADP
ijtc-409	18	14	the	the	DET
ijtc-409	18	15	interaction	interaction	NOUN
ijtc-409	18	16	among	among	ADP
ijtc-409	18	17	each	each	DET
ijtc-409	18	18	other	other	ADJ
ijtc-409	18	19	.	.	PUNCT
ijtc-409	19	1	related	relate	VERB
ijtc-409	19	2	to	to	ADP
ijtc-409	19	3	the	the	DET
ijtc-409	19	4	business	business	NOUN
ijtc-409	19	5	situation	situation	NOUN
ijtc-409	19	6	,	,	PUNCT
ijtc-409	19	7	the	the	DET
ijtc-409	19	8	effect	effect	NOUN
ijtc-409	19	9	of	of	ADP
ijtc-409	19	10	pandemic	pandemic	ADJ
ijtc-409	19	11	needs	need	NOUN
ijtc-409	19	12	to	to	PART
ijtc-409	19	13	be	be	AUX
ijtc-409	19	14	anticipated	anticipate	VERB
ijtc-409	19	15	and	and	CCONJ
ijtc-409	19	16	dealt	deal	VERB
ijtc-409	19	17	with	with	ADP
ijtc-409	19	18	as	as	SCONJ
ijtc-409	19	19	it	it	PRON
ijtc-409	19	20	can	can	AUX
ijtc-409	19	21	prevent	prevent	VERB
ijtc-409	19	22	the	the	DET
ijtc-409	19	23	decline	decline	NOUN
ijtc-409	19	24	of	of	ADP
ijtc-409	19	25	a	a	DET
ijtc-409	19	26	business	business	NOUN
ijtc-409	19	27	or	or	CCONJ
ijtc-409	19	28	it	it	PRON
ijtc-409	19	29	can	can	AUX
ijtc-409	19	30	even	even	ADV
ijtc-409	19	31	strive	strive	VERB
ijtc-409	19	32	for	for	ADP
ijtc-409	19	33	improvement	improvement	NOUN
ijtc-409	19	34	.	.	PUNCT
ijtc-409	20	1	one	one	NUM
ijtc-409	20	2	of	of	ADP
ijtc-409	20	3	the	the	DET
ijtc-409	20	4	business	business	NOUN
ijtc-409	20	5	areas	area	NOUN
ijtc-409	20	6	is	be	AUX
ijtc-409	20	7	small	small	ADJ
ijtc-409	20	8	-	-	PUNCT
ijtc-409	20	9	medium	medium	NOUN
ijtc-409	20	10	sized	sized	ADJ
ijtc-409	20	11	enterprises	enterprise	NOUN
ijtc-409	20	12	(	(	PUNCT
ijtc-409	20	13	smes	sme	NOUN
ijtc-409	20	14	)	)	PUNCT
ijtc-409	20	15	(	(	PUNCT
ijtc-409	20	16	bai	bai	PROPN
ijtc-409	20	17	et	et	PROPN
ijtc-409	20	18	al	al	PROPN
ijtc-409	20	19	.	.	PROPN
ijtc-409	20	20	,	,	PUNCT
ijtc-409	20	21	2021	2021	NUM
ijtc-409	20	22	)	)	PUNCT
ijtc-409	20	23	.	.	PUNCT
ijtc-409	21	1	smes	sme	NOUN
ijtc-409	21	2	are	be	AUX
ijtc-409	21	3	businesses	business	NOUN
ijtc-409	21	4	that	that	PRON
ijtc-409	21	5	maintain	maintain	VERB
ijtc-409	21	6	revenues	revenue	NOUN
ijtc-409	21	7	,	,	PUNCT
ijtc-409	21	8	assets	asset	NOUN
ijtc-409	21	9	,	,	PUNCT
ijtc-409	21	10	or	or	CCONJ
ijtc-409	21	11	some	some	DET
ijtc-409	21	12	employees	employee	NOUN
ijtc-409	21	13	below	below	ADP
ijtc-409	21	14	a	a	DET
ijtc-409	21	15	certain	certain	ADJ
ijtc-409	21	16	threshold	threshold	NOUN
ijtc-409	21	17	(	(	PUNCT
ijtc-409	21	18	perdana	perdana	PROPN
ijtc-409	21	19	et	et	PROPN
ijtc-409	21	20	al	al	PROPN
ijtc-409	21	21	.	.	PROPN
ijtc-409	21	22	,	,	PUNCT
ijtc-409	21	23	2021	2021	NUM
ijtc-409	21	24	)	)	PUNCT
ijtc-409	21	25	.	.	PUNCT
ijtc-409	22	1	although	although	SCONJ
ijtc-409	22	2	it	it	PRON
ijtc-409	22	3	is	be	AUX
ijtc-409	22	4	small	small	ADJ
ijtc-409	22	5	in	in	ADP
ijtc-409	22	6	size	size	NOUN
ijtc-409	22	7	,	,	PUNCT
ijtc-409	22	8	smes	sme	NOUN
ijtc-409	22	9	play	play	VERB
ijtc-409	22	10	an	an	DET
ijtc-409	22	11	important	important	ADJ
ijtc-409	22	12	role	role	NOUN
ijtc-409	22	13	in	in	ADP
ijtc-409	22	14	a	a	DET
ijtc-409	22	15	country	country	NOUN
ijtc-409	22	16	’s	’s	PART
ijtc-409	22	17	economy	economy	NOUN
ijtc-409	22	18	,	,	PUNCT
ijtc-409	22	19	particularly	particularly	ADV
ijtc-409	22	20	in	in	ADP
ijtc-409	22	21	developing	develop	VERB
ijtc-409	22	22	countries	country	NOUN
ijtc-409	22	23	.	.	PUNCT
ijtc-409	23	1	then	then	ADV
ijtc-409	23	2	,	,	PUNCT
ijtc-409	23	3	smes	sme	NOUN
ijtc-409	23	4	also	also	ADV
ijtc-409	23	5	consider	consider	VERB
ijtc-409	23	6	the	the	DET
ijtc-409	23	7	majority	majority	NOUN
ijtc-409	23	8	of	of	ADP
ijtc-409	23	9	businesses	business	NOUN
ijtc-409	23	10	worldwide	worldwide	ADV
ijtc-409	23	11	and	and	CCONJ
ijtc-409	23	12	are	be	AUX
ijtc-409	23	13	crucial	crucial	ADJ
ijtc-409	23	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	23	15	mailto:aramia.stiamli@gmail.com	mailto:aramia.stiamli@gmail.com	NOUN
ijtc-409	23	16	https://doi.org/10.52728/ijtc.v4i1.409	https://doi.org/10.52728/ijtc.v4i1.409	VERB
ijtc-409	23	17	strategies	strategy	NOUN
ijtc-409	23	18	for	for	ADP
ijtc-409	23	19	maintaining	maintain	VERB
ijtc-409	23	20	tax	tax	NOUN
ijtc-409	23	21	compliance	compliance	NOUN
ijtc-409	23	22	of	of	ADP
ijtc-409	23	23	smes	sme	NOUN
ijtc-409	23	24	during	during	ADP
ijtc-409	23	25	covid-19	covid-19	PROPN
ijtc-409	23	26	pandemic	pandemic	NOUN
ijtc-409	23	27	by	by	ADP
ijtc-409	23	28	using	use	VERB
ijtc-409	23	29	supply	supply	NOUN
ijtc-409	23	30	chain	chain	NOUN
ijtc-409	23	31	management	management	NOUN
ijtc-409	23	32	integration	integration	NOUN
ijtc-409	23	33	approach	approach	NOUN
ijtc-409	23	34	fahriyah	fahriyah	NOUN
ijtc-409	23	35	,	,	PUNCT
ijtc-409	23	36	andayani	andayani	ADJ
ijtc-409	23	37	,	,	PUNCT
ijtc-409	23	38	yoseph	yoseph	NOUN
ijtc-409	23	39	,	,	PUNCT
ijtc-409	23	40	nurwibowo	nurwibowo	PROPN
ijtc-409	23	41	,	,	PUNCT
ijtc-409	23	42	irawan	irawan	NOUN
ijtc-409	23	43	58	58	NUM
ijtc-409	24	1	|	|	ADV
ijtc-409	24	2	ilomata	ilomata	PROPN
ijtc-409	24	3	international	international	ADJ
ijtc-409	24	4	journal	journal	NOUN
ijtc-409	24	5	of	of	ADP
ijtc-409	24	6	tax	tax	PROPN
ijtc-409	24	7	&	&	CCONJ
ijtc-409	24	8	accounting	account	VERB
ijtc-409	24	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	24	10	contributors	contributor	NOUN
ijtc-409	24	11	to	to	ADP
ijtc-409	24	12	job	job	NOUN
ijtc-409	24	13	vacancies	vacancy	NOUN
ijtc-409	24	14	and	and	CCONJ
ijtc-409	24	15	global	global	ADJ
ijtc-409	24	16	economic	economic	ADJ
ijtc-409	24	17	development	development	NOUN
ijtc-409	24	18	(	(	PUNCT
ijtc-409	24	19	r.	r.	PROPN
ijtc-409	24	20	dai	dai	PROPN
ijtc-409	24	21	et	et	PROPN
ijtc-409	24	22	al	al	PROPN
ijtc-409	24	23	.	.	PROPN
ijtc-409	24	24	,	,	PUNCT
ijtc-409	24	25	2021	2021	NUM
ijtc-409	24	26	)	)	PUNCT
ijtc-409	24	27	.	.	PUNCT
ijtc-409	25	1	they	they	PRON
ijtc-409	25	2	represent	represent	VERB
ijtc-409	25	3	about	about	ADV
ijtc-409	25	4	90	90	NUM
ijtc-409	25	5	%	%	NOUN
ijtc-409	25	6	of	of	ADP
ijtc-409	25	7	businesses	business	NOUN
ijtc-409	25	8	and	and	CCONJ
ijtc-409	25	9	more	more	ADJ
ijtc-409	25	10	than	than	ADP
ijtc-409	25	11	50	50	NUM
ijtc-409	25	12	%	%	NOUN
ijtc-409	25	13	of	of	ADP
ijtc-409	25	14	employment	employment	NOUN
ijtc-409	25	15	worldwide	worldwide	ADV
ijtc-409	25	16	.	.	PUNCT
ijtc-409	26	1	formal	formal	ADJ
ijtc-409	26	2	smes	sme	NOUN
ijtc-409	26	3	contribute	contribute	VERB
ijtc-409	26	4	national	national	ADJ
ijtc-409	26	5	income	income	NOUN
ijtc-409	26	6	(	(	PUNCT
ijtc-409	26	7	gdp	gdp	NOUN
ijtc-409	26	8	)	)	PUNCT
ijtc-409	26	9	in	in	ADP
ijtc-409	26	10	emerging	emerge	VERB
ijtc-409	26	11	economies	economy	NOUN
ijtc-409	26	12	up	up	ADP
ijtc-409	26	13	to	to	PART
ijtc-409	26	14	40	40	NUM
ijtc-409	26	15	%	%	NOUN
ijtc-409	26	16	.	.	PUNCT
ijtc-409	27	1	these	these	DET
ijtc-409	27	2	numbers	number	NOUN
ijtc-409	27	3	are	be	AUX
ijtc-409	27	4	significantly	significantly	ADV
ijtc-409	27	5	higher	high	ADJ
ijtc-409	27	6	when	when	SCONJ
ijtc-409	27	7	informal	informal	ADJ
ijtc-409	27	8	smes	sme	NOUN
ijtc-409	27	9	are	be	AUX
ijtc-409	27	10	included	include	VERB
ijtc-409	27	11	(	(	PUNCT
ijtc-409	27	12	shafi	shafi	PROPN
ijtc-409	27	13	et	et	PROPN
ijtc-409	27	14	al	al	PROPN
ijtc-409	27	15	.	.	PROPN
ijtc-409	27	16	,	,	PUNCT
ijtc-409	27	17	2020	2020	NUM
ijtc-409	27	18	)	)	PUNCT
ijtc-409	27	19	.	.	PUNCT
ijtc-409	28	1	about	about	ADV
ijtc-409	28	2	57	57	NUM
ijtc-409	28	3	million	million	NUM
ijtc-409	28	4	msmes	msme	NOUN
ijtc-409	28	5	(	(	PUNCT
ijtc-409	28	6	micro	micro	ADJ
ijtc-409	28	7	-	-	ADJ
ijtc-409	28	8	small	small	ADJ
ijtc-409	28	9	-	-	PUNCT
ijtc-409	28	10	medium	medium	NOUN
ijtc-409	28	11	sized	sized	ADJ
ijtc-409	28	12	enterprises	enterprise	NOUN
ijtc-409	28	13	)	)	PUNCT
ijtc-409	28	14	were	be	AUX
ijtc-409	28	15	operating	operate	VERB
ijtc-409	28	16	in	in	ADP
ijtc-409	28	17	indonesia	indonesia	PROPN
ijtc-409	28	18	in	in	ADP
ijtc-409	28	19	2017	2017	NUM
ijtc-409	28	20	(	(	PUNCT
ijtc-409	28	21	tambunan	tambunan	NOUN
ijtc-409	28	22	,	,	PUNCT
ijtc-409	28	23	2019	2019	NUM
ijtc-409	28	24	)	)	PUNCT
ijtc-409	28	25	.	.	PUNCT
ijtc-409	29	1	about	about	ADV
ijtc-409	29	2	97	97	NUM
ijtc-409	29	3	percent	percent	NOUN
ijtc-409	29	4	of	of	ADP
ijtc-409	29	5	the	the	DET
ijtc-409	29	6	total	total	ADJ
ijtc-409	29	7	workforce	workforce	NOUN
ijtc-409	29	8	is	be	AUX
ijtc-409	29	9	currently	currently	ADV
ijtc-409	29	10	employed	employ	VERB
ijtc-409	29	11	in	in	ADP
ijtc-409	29	12	msmes	msme	NOUN
ijtc-409	29	13	,	,	PUNCT
ijtc-409	29	14	while	while	SCONJ
ijtc-409	29	15	99.9	99.9	NUM
ijtc-409	29	16	percent	percent	NOUN
ijtc-409	29	17	of	of	ADP
ijtc-409	29	18	all	all	DET
ijtc-409	29	19	businesses	business	NOUN
ijtc-409	29	20	in	in	ADP
ijtc-409	29	21	indonesia	indonesia	PROPN
ijtc-409	29	22	are	be	AUX
ijtc-409	29	23	msmes	msme	NOUN
ijtc-409	29	24	.	.	PUNCT
ijtc-409	30	1	msmes	msme	NOUN
ijtc-409	30	2	account	account	VERB
ijtc-409	30	3	for	for	ADP
ijtc-409	30	4	approximately	approximately	ADV
ijtc-409	30	5	60	60	NUM
ijtc-409	30	6	percent	percent	NOUN
ijtc-409	30	7	of	of	ADP
ijtc-409	30	8	the	the	DET
ijtc-409	30	9	overall	overall	ADJ
ijtc-409	30	10	gdp	gdp	NOUN
ijtc-409	30	11	of	of	ADP
ijtc-409	30	12	indonesia	indonesia	PROPN
ijtc-409	30	13	.	.	PUNCT
ijtc-409	31	1	for	for	ADP
ijtc-409	31	2	the	the	DET
ijtc-409	31	3	details	detail	NOUN
ijtc-409	31	4	,	,	PUNCT
ijtc-409	31	5	overall	overall	ADJ
ijtc-409	31	6	gdp	gdp	NOUN
ijtc-409	31	7	of	of	ADP
ijtc-409	31	8	indonesia	indonesia	PROPN
ijtc-409	31	9	(	(	PUNCT
ijtc-409	31	10	in	in	ADP
ijtc-409	31	11	%	%	NOUN
ijtc-409	31	12	):	):	PUNCT
ijtc-409	31	13	micro	micro	PROPN
ijtc-409	31	14	30	30	NUM
ijtc-409	31	15	%	%	NOUN
ijtc-409	31	16	,	,	PUNCT
ijtc-409	31	17	small	small	ADJ
ijtc-409	31	18	13	13	NUM
ijtc-409	31	19	%	%	NOUN
ijtc-409	31	20	,	,	PUNCT
ijtc-409	31	21	medium	medium	NOUN
ijtc-409	31	22	15	15	NUM
ijtc-409	31	23	%	%	NOUN
ijtc-409	31	24	,	,	PUNCT
ijtc-409	31	25	and	and	CCONJ
ijtc-409	31	26	cooperative	cooperative	ADJ
ijtc-409	31	27	23	23	NUM
ijtc-409	31	28	%	%	NOUN
ijtc-409	31	29	.	.	PUNCT
ijtc-409	32	1	here	here	ADV
ijtc-409	32	2	,	,	PUNCT
ijtc-409	32	3	it	it	PRON
ijtc-409	32	4	can	can	AUX
ijtc-409	32	5	be	be	AUX
ijtc-409	32	6	concluded	conclude	VERB
ijtc-409	32	7	that	that	SCONJ
ijtc-409	32	8	small	small	ADJ
ijtc-409	32	9	-	-	PUNCT
ijtc-409	32	10	medium	medium	NOUN
ijtc-409	32	11	sized	sized	ADJ
ijtc-409	32	12	enterprises	enterprise	NOUN
ijtc-409	32	13	provide	provide	VERB
ijtc-409	32	14	about	about	ADV
ijtc-409	32	15	28	28	NUM
ijtc-409	32	16	%	%	NOUN
ijtc-409	32	17	of	of	ADP
ijtc-409	32	18	the	the	DET
ijtc-409	32	19	total	total	ADJ
ijtc-409	32	20	indonesian	indonesian	ADJ
ijtc-409	32	21	gdp	gdp	PROPN
ijtc-409	32	22	(	(	PUNCT
ijtc-409	32	23	susanti	susanti	X
ijtc-409	32	24	&	&	CCONJ
ijtc-409	32	25	widajatun	widajatun	ADJ
ijtc-409	32	26	,	,	PUNCT
ijtc-409	32	27	2021	2021	NUM
ijtc-409	32	28	)	)	PUNCT
ijtc-409	32	29	.	.	PUNCT
ijtc-409	33	1	as	as	ADP
ijtc-409	33	2	one	one	NUM
ijtc-409	33	3	of	of	ADP
ijtc-409	33	4	the	the	DET
ijtc-409	33	5	fundamental	fundamental	ADJ
ijtc-409	33	6	country	country	NOUN
ijtc-409	33	7	’s	’s	PART
ijtc-409	33	8	incomes	income	NOUN
ijtc-409	33	9	,	,	PUNCT
ijtc-409	33	10	smes	sme	NOUN
ijtc-409	33	11	contribute	contribute	VERB
ijtc-409	33	12	to	to	ADP
ijtc-409	33	13	the	the	DET
ijtc-409	33	14	country	country	NOUN
ijtc-409	33	15	’s	’s	PART
ijtc-409	33	16	economy	economy	NOUN
ijtc-409	33	17	in	in	ADP
ijtc-409	33	18	terms	term	NOUN
ijtc-409	33	19	of	of	ADP
ijtc-409	33	20	its	its	PRON
ijtc-409	33	21	tax	tax	NOUN
ijtc-409	33	22	.	.	PUNCT
ijtc-409	34	1	based	base	VERB
ijtc-409	34	2	on	on	ADP
ijtc-409	34	3	the	the	DET
ijtc-409	34	4	data	datum	NOUN
ijtc-409	34	5	from	from	ADP
ijtc-409	34	6	the	the	DET
ijtc-409	34	7	tax	tax	NOUN
ijtc-409	34	8	office	office	NOUN
ijtc-409	34	9	;	;	PUNCT
ijtc-409	34	10	for	for	ADP
ijtc-409	34	11	smes	sme	NOUN
ijtc-409	34	12	,	,	PUNCT
ijtc-409	34	13	the	the	DET
ijtc-409	34	14	pph	pph	PROPN
ijtc-409	34	15	final	final	ADJ
ijtc-409	34	16	is	be	AUX
ijtc-409	34	17	0.5	0.5	NUM
ijtc-409	34	18	%	%	NOUN
ijtc-409	34	19	.	.	PUNCT
ijtc-409	35	1	it	it	PRON
ijtc-409	35	2	is	be	AUX
ijtc-409	35	3	written	write	VERB
ijtc-409	35	4	in	in	ADP
ijtc-409	35	5	uu	uu	INTJ
ijtc-409	35	6	no	no	DET
ijtc-409	35	7	36	36	NUM
ijtc-409	35	8	of	of	ADP
ijtc-409	35	9	the	the	DET
ijtc-409	35	10	year	year	NOUN
ijtc-409	35	11	2008	2008	NUM
ijtc-409	35	12	.	.	PUNCT
ijtc-409	36	1	it	it	PRON
ijtc-409	36	2	is	be	AUX
ijtc-409	36	3	addressed	address	VERB
ijtc-409	36	4	for	for	ADP
ijtc-409	36	5	smes	sme	NOUN
ijtc-409	36	6	which	which	PRON
ijtc-409	36	7	get	get	VERB
ijtc-409	36	8	profits	profit	NOUN
ijtc-409	36	9	fewer	few	ADJ
ijtc-409	36	10	than	than	ADP
ijtc-409	36	11	4.8	4.8	NUM
ijtc-409	36	12	billion	billion	NUM
ijtc-409	36	13	.	.	PUNCT
ijtc-409	37	1	therefore	therefore	ADV
ijtc-409	37	2	,	,	PUNCT
ijtc-409	37	3	normally	normally	ADV
ijtc-409	37	4	,	,	PUNCT
ijtc-409	37	5	the	the	DET
ijtc-409	37	6	smes	sme	NOUN
ijtc-409	37	7	only	only	ADV
ijtc-409	37	8	need	need	VERB
ijtc-409	37	9	to	to	PART
ijtc-409	37	10	pay	pay	VERB
ijtc-409	37	11	0.5	0.5	NUM
ijtc-409	37	12	%	%	NOUN
ijtc-409	37	13	of	of	ADP
ijtc-409	37	14	their	their	PRON
ijtc-409	37	15	income	income	NOUN
ijtc-409	37	16	.	.	PUNCT
ijtc-409	38	1	many	many	ADJ
ijtc-409	38	2	smes	sme	NOUN
ijtc-409	38	3	did	do	AUX
ijtc-409	38	4	not	not	PART
ijtc-409	38	5	pay	pay	VERB
ijtc-409	38	6	regularly	regularly	ADV
ijtc-409	38	7	for	for	ADP
ijtc-409	38	8	their	their	PRON
ijtc-409	38	9	tax	tax	NOUN
ijtc-409	38	10	,	,	PUNCT
ijtc-409	38	11	so	so	SCONJ
ijtc-409	38	12	it	it	PRON
ijtc-409	38	13	seems	seem	VERB
ijtc-409	38	14	that	that	SCONJ
ijtc-409	38	15	the	the	DET
ijtc-409	38	16	tax	tax	NOUN
ijtc-409	38	17	revenue	revenue	NOUN
ijtc-409	38	18	from	from	ADP
ijtc-409	38	19	smes	sme	NOUN
ijtc-409	38	20	had	have	AUX
ijtc-409	38	21	not	not	PART
ijtc-409	38	22	reached	reach	VERB
ijtc-409	38	23	the	the	DET
ijtc-409	38	24	target	target	NOUN
ijtc-409	38	25	(	(	PUNCT
ijtc-409	38	26	malahayati	malahayati	PROPN
ijtc-409	38	27	et	et	PROPN
ijtc-409	38	28	al	al	PROPN
ijtc-409	38	29	.	.	PROPN
ijtc-409	38	30	,	,	PUNCT
ijtc-409	38	31	2021	2021	NUM
ijtc-409	38	32	;	;	PUNCT
ijtc-409	38	33	shafi	shafi	PROPN
ijtc-409	38	34	et	et	PROPN
ijtc-409	38	35	al	al	PROPN
ijtc-409	38	36	.	.	PROPN
ijtc-409	38	37	,	,	PUNCT
ijtc-409	38	38	2020	2020	NUM
ijtc-409	38	39	)	)	PUNCT
ijtc-409	38	40	.	.	PUNCT
ijtc-409	39	1	nowadays	nowadays	ADV
ijtc-409	39	2	,	,	PUNCT
ijtc-409	39	3	since	since	SCONJ
ijtc-409	39	4	the	the	DET
ijtc-409	39	5	pandemic	pandemic	NOUN
ijtc-409	39	6	of	of	ADP
ijtc-409	39	7	covid-19	covid-19	PROPN
ijtc-409	39	8	has	have	AUX
ijtc-409	39	9	happened	happen	VERB
ijtc-409	39	10	,	,	PUNCT
ijtc-409	39	11	indonesian	indonesian	ADJ
ijtc-409	39	12	tax	tax	NOUN
ijtc-409	39	13	revenue	revenue	NOUN
ijtc-409	39	14	,	,	PUNCT
ijtc-409	39	15	especially	especially	ADV
ijtc-409	39	16	from	from	ADP
ijtc-409	39	17	smes	sme	NOUN
ijtc-409	39	18	was	be	AUX
ijtc-409	39	19	more	more	ADV
ijtc-409	39	20	and	and	CCONJ
ijtc-409	39	21	more	more	ADV
ijtc-409	39	22	not	not	PART
ijtc-409	39	23	optimal	optimal	ADJ
ijtc-409	39	24	.	.	PUNCT
ijtc-409	40	1	it	it	PRON
ijtc-409	40	2	is	be	AUX
ijtc-409	40	3	found	find	VERB
ijtc-409	40	4	that	that	SCONJ
ijtc-409	40	5	there	there	PRON
ijtc-409	40	6	were	be	VERB
ijtc-409	40	7	some	some	DET
ijtc-409	40	8	challenges	challenge	NOUN
ijtc-409	40	9	appeared	appear	VERB
ijtc-409	40	10	.	.	PUNCT
ijtc-409	41	1	first	first	ADV
ijtc-409	41	2	,	,	PUNCT
ijtc-409	41	3	most	most	ADJ
ijtc-409	41	4	smes	sme	NOUN
ijtc-409	41	5	lacked	lack	VERB
ijtc-409	41	6	education	education	NOUN
ijtc-409	41	7	and	and	CCONJ
ijtc-409	41	8	understanding	understanding	NOUN
ijtc-409	41	9	of	of	ADP
ijtc-409	41	10	tax	tax	NOUN
ijtc-409	41	11	policies	policy	NOUN
ijtc-409	41	12	.	.	PUNCT
ijtc-409	42	1	psychologically	psychologically	ADV
ijtc-409	42	2	,	,	PUNCT
ijtc-409	42	3	they	they	PRON
ijtc-409	42	4	were	be	AUX
ijtc-409	42	5	afraid	afraid	ADJ
ijtc-409	42	6	of	of	ADP
ijtc-409	42	7	going	go	VERB
ijtc-409	42	8	to	to	ADP
ijtc-409	42	9	the	the	DET
ijtc-409	42	10	tax	tax	NOUN
ijtc-409	42	11	office	office	NOUN
ijtc-409	42	12	for	for	ADP
ijtc-409	42	13	any	any	DET
ijtc-409	42	14	business	business	NOUN
ijtc-409	42	15	or	or	CCONJ
ijtc-409	42	16	even	even	ADV
ijtc-409	42	17	joining	join	VERB
ijtc-409	42	18	any	any	DET
ijtc-409	42	19	tax	tax	NOUN
ijtc-409	42	20	meeting	meeting	NOUN
ijtc-409	42	21	held	hold	VERB
ijtc-409	42	22	by	by	ADP
ijtc-409	42	23	the	the	DET
ijtc-409	42	24	tax	tax	NOUN
ijtc-409	42	25	authority	authority	NOUN
ijtc-409	42	26	.	.	PUNCT
ijtc-409	43	1	it	it	PRON
ijtc-409	43	2	showed	show	VERB
ijtc-409	43	3	that	that	SCONJ
ijtc-409	43	4	there	there	PRON
ijtc-409	43	5	was	be	VERB
ijtc-409	43	6	a	a	DET
ijtc-409	43	7	problem	problem	NOUN
ijtc-409	43	8	of	of	ADP
ijtc-409	43	9	misunderstanding	misunderstanding	NOUN
ijtc-409	43	10	by	by	ADP
ijtc-409	43	11	smes	sme	NOUN
ijtc-409	43	12	towards	towards	ADP
ijtc-409	43	13	tax	tax	NOUN
ijtc-409	43	14	authority	authority	NOUN
ijtc-409	43	15	.	.	PUNCT
ijtc-409	44	1	they	they	PRON
ijtc-409	44	2	mostly	mostly	ADV
ijtc-409	44	3	thought	think	VERB
ijtc-409	44	4	that	that	SCONJ
ijtc-409	44	5	all	all	DET
ijtc-409	44	6	business	business	NOUN
ijtc-409	44	7	related	relate	VERB
ijtc-409	44	8	to	to	ADP
ijtc-409	44	9	the	the	DET
ijtc-409	44	10	tax	tax	NOUN
ijtc-409	44	11	authority	authority	NOUN
ijtc-409	44	12	will	will	AUX
ijtc-409	44	13	be	be	AUX
ijtc-409	44	14	related	relate	VERB
ijtc-409	44	15	to	to	ADP
ijtc-409	44	16	the	the	DET
ijtc-409	44	17	payment	payment	NOUN
ijtc-409	44	18	they	they	PRON
ijtc-409	44	19	must	must	AUX
ijtc-409	44	20	pay	pay	VERB
ijtc-409	44	21	.	.	PUNCT
ijtc-409	45	1	second	second	ADJ
ijtc-409	45	2	,	,	PUNCT
ijtc-409	45	3	smes	sme	NOUN
ijtc-409	45	4	’	'	PUNCT
ijtc-409	45	5	income	income	NOUN
ijtc-409	45	6	is	be	AUX
ijtc-409	45	7	currently	currently	ADV
ijtc-409	45	8	decreasing	decrease	VERB
ijtc-409	45	9	.	.	PUNCT
ijtc-409	46	1	as	as	SCONJ
ijtc-409	46	2	the	the	DET
ijtc-409	46	3	new	new	ADJ
ijtc-409	46	4	normal	normal	ADJ
ijtc-409	46	5	life	life	NOUN
ijtc-409	46	6	made	make	VERB
ijtc-409	46	7	citizens	citizen	NOUN
ijtc-409	46	8	take	take	VERB
ijtc-409	46	9	a	a	DET
ijtc-409	46	10	distance	distance	NOUN
ijtc-409	46	11	from	from	ADP
ijtc-409	46	12	each	each	DET
ijtc-409	46	13	other	other	ADJ
ijtc-409	46	14	,	,	PUNCT
ijtc-409	46	15	they	they	PRON
ijtc-409	46	16	rarely	rarely	ADV
ijtc-409	46	17	go	go	VERB
ijtc-409	46	18	outside	outside	ADV
ijtc-409	46	19	and	and	CCONJ
ijtc-409	46	20	buy	buy	VERB
ijtc-409	46	21	something	something	PRON
ijtc-409	46	22	directly	directly	ADV
ijtc-409	46	23	.	.	PUNCT
ijtc-409	47	1	as	as	ADP
ijtc-409	47	2	the	the	DET
ijtc-409	47	3	result	result	NOUN
ijtc-409	47	4	,	,	PUNCT
ijtc-409	47	5	it	it	PRON
ijtc-409	47	6	made	make	VERB
ijtc-409	47	7	the	the	DET
ijtc-409	47	8	cash	cash	NOUN
ijtc-409	47	9	flow	flow	NOUN
ijtc-409	47	10	of	of	ADP
ijtc-409	47	11	smes	sme	NOUN
ijtc-409	47	12	also	also	ADV
ijtc-409	47	13	decreases	decrease	VERB
ijtc-409	47	14	.	.	PUNCT
ijtc-409	48	1	last	last	ADJ
ijtc-409	48	2	,	,	PUNCT
ijtc-409	48	3	there	there	PRON
ijtc-409	48	4	are	be	VERB
ijtc-409	48	5	still	still	ADV
ijtc-409	48	6	many	many	ADJ
ijtc-409	48	7	opportunities	opportunity	NOUN
ijtc-409	48	8	for	for	ADP
ijtc-409	48	9	improvements	improvement	NOUN
ijtc-409	48	10	in	in	ADP
ijtc-409	48	11	our	our	PRON
ijtc-409	48	12	indonesian	indonesian	ADJ
ijtc-409	48	13	tax	tax	NOUN
ijtc-409	48	14	authority	authority	NOUN
ijtc-409	48	15	,	,	PUNCT
ijtc-409	48	16	like	like	ADP
ijtc-409	48	17	having	have	VERB
ijtc-409	48	18	more	more	ADJ
ijtc-409	48	19	education	education	NOUN
ijtc-409	48	20	and	and	CCONJ
ijtc-409	48	21	socialization	socialization	NOUN
ijtc-409	48	22	agenda	agenda	NOUN
ijtc-409	48	23	for	for	ADP
ijtc-409	48	24	smes	sme	NOUN
ijtc-409	48	25	in	in	ADP
ijtc-409	48	26	more	more	ADV
ijtc-409	48	27	different	different	ADJ
ijtc-409	48	28	and	and	CCONJ
ijtc-409	48	29	interesting	interesting	ADJ
ijtc-409	48	30	ways	way	NOUN
ijtc-409	48	31	(	(	PUNCT
ijtc-409	48	32	trinh	trinh	PROPN
ijtc-409	48	33	et	et	PROPN
ijtc-409	48	34	al	al	PROPN
ijtc-409	48	35	.	.	PROPN
ijtc-409	48	36	,	,	PUNCT
ijtc-409	48	37	2020	2020	NUM
ijtc-409	48	38	)	)	PUNCT
ijtc-409	48	39	.	.	PUNCT
ijtc-409	49	1	based	base	VERB
ijtc-409	49	2	on	on	ADP
ijtc-409	49	3	the	the	DET
ijtc-409	49	4	previous	previous	ADJ
ijtc-409	49	5	research	research	NOUN
ijtc-409	49	6	,	,	PUNCT
ijtc-409	49	7	tax	tax	NOUN
ijtc-409	49	8	compliance	compliance	NOUN
ijtc-409	49	9	was	be	AUX
ijtc-409	49	10	influenced	influence	VERB
ijtc-409	49	11	by	by	ADP
ijtc-409	49	12	taxpayer	taxpayer	PROPN
ijtc-409	49	13	’s	’s	PART
ijtc-409	49	14	knowledge	knowledge	NOUN
ijtc-409	49	15	,	,	PUNCT
ijtc-409	49	16	transparency	transparency	NOUN
ijtc-409	49	17	of	of	ADP
ijtc-409	49	18	state	state	NOUN
ijtc-409	49	19	spending	spending	NOUN
ijtc-409	49	20	,	,	PUNCT
ijtc-409	49	21	and	and	CCONJ
ijtc-409	49	22	tax	tax	NOUN
ijtc-409	49	23	justice	justice	NOUN
ijtc-409	49	24	.	.	PUNCT
ijtc-409	50	1	while	while	SCONJ
ijtc-409	50	2	supply	supply	NOUN
ijtc-409	50	3	chain	chain	NOUN
ijtc-409	50	4	management	management	NOUN
ijtc-409	50	5	builds	build	VERB
ijtc-409	50	6	upon	upon	SCONJ
ijtc-409	50	7	the	the	DET
ijtc-409	50	8	flow	flow	NOUN
ijtc-409	50	9	of	of	ADP
ijtc-409	50	10	products	product	NOUN
ijtc-409	50	11	and	and	CCONJ
ijtc-409	50	12	information	information	NOUN
ijtc-409	50	13	through	through	ADP
ijtc-409	50	14	an	an	DET
ijtc-409	50	15	operation	operation	NOUN
ijtc-409	50	16	and	and	CCONJ
ijtc-409	50	17	seeks	seek	VERB
ijtc-409	50	18	to	to	PART
ijtc-409	50	19	achieve	achieve	VERB
ijtc-409	50	20	linkage	linkage	NOUN
ijtc-409	50	21	and	and	CCONJ
ijtc-409	50	22	co	co	NOUN
ijtc-409	50	23	-	-	NOUN
ijtc-409	50	24	ordination	ordination	NOUN
ijtc-409	50	25	between	between	ADP
ijtc-409	50	26	the	the	DET
ijtc-409	50	27	processes	process	NOUN
ijtc-409	50	28	of	of	ADP
ijtc-409	50	29	other	other	ADJ
ijtc-409	50	30	entities	entity	NOUN
ijtc-409	50	31	in	in	ADP
ijtc-409	50	32	the	the	DET
ijtc-409	50	33	pipeline	pipeline	NOUN
ijtc-409	50	34	.	.	PUNCT
ijtc-409	51	1	the	the	DET
ijtc-409	51	2	focus	focus	NOUN
ijtc-409	51	3	of	of	ADP
ijtc-409	51	4	supply	supply	NOUN
ijtc-409	51	5	chain	chain	NOUN
ijtc-409	51	6	management	management	NOUN
ijtc-409	51	7	is	be	AUX
ijtc-409	51	8	on	on	ADP
ijtc-409	51	9	co	co	NOUN
ijtc-409	51	10	-	-	NOUN
ijtc-409	51	11	operation	operation	NOUN
ijtc-409	51	12	and	and	CCONJ
ijtc-409	51	13	trust	trust	NOUN
ijtc-409	51	14	and	and	CCONJ
ijtc-409	51	15	the	the	DET
ijtc-409	51	16	recognition	recognition	NOUN
ijtc-409	51	17	that	that	SCONJ
ijtc-409	51	18	,	,	PUNCT
ijtc-409	51	19	properly	properly	ADV
ijtc-409	51	20	managed	manage	VERB
ijtc-409	51	21	,	,	PUNCT
ijtc-409	51	22	the	the	DET
ijtc-409	51	23	‘	'	PUNCT
ijtc-409	51	24	whole	whole	NOUN
ijtc-409	51	25	can	can	AUX
ijtc-409	51	26	be	be	AUX
ijtc-409	51	27	greater	great	ADJ
ijtc-409	51	28	than	than	ADP
ijtc-409	51	29	the	the	DET
ijtc-409	51	30	sum	sum	NOUN
ijtc-409	51	31	of	of	ADP
ijtc-409	51	32	its	its	PRON
ijtc-409	51	33	parts	part	NOUN
ijtc-409	51	34	.	.	PUNCT
ijtc-409	52	1	thus	thus	ADV
ijtc-409	52	2	,	,	PUNCT
ijtc-409	52	3	the	the	DET
ijtc-409	52	4	supply	supply	NOUN
ijtc-409	52	5	chain	chain	NOUN
ijtc-409	52	6	management	management	NOUN
ijtc-409	52	7	approach	approach	NOUN
ijtc-409	52	8	will	will	AUX
ijtc-409	52	9	improve	improve	VERB
ijtc-409	52	10	any	any	DET
ijtc-409	52	11	related	related	ADJ
ijtc-409	52	12	factors	factor	NOUN
ijtc-409	52	13	above	above	ADP
ijtc-409	52	14	which	which	PRON
ijtc-409	52	15	improve	improve	VERB
ijtc-409	52	16	tax	tax	NOUN
ijtc-409	52	17	compliance	compliance	NOUN
ijtc-409	52	18	(	(	PUNCT
ijtc-409	52	19	allen	allen	PROPN
ijtc-409	52	20	et	et	PROPN
ijtc-409	52	21	al	al	PROPN
ijtc-409	52	22	.	.	PROPN
ijtc-409	52	23	,	,	PUNCT
ijtc-409	52	24	2021	2021	NUM
ijtc-409	52	25	;	;	PUNCT
ijtc-409	52	26	beske	beske	PROPN
ijtc-409	52	27	et	et	PROPN
ijtc-409	52	28	al	al	PROPN
ijtc-409	52	29	.	.	PROPN
ijtc-409	52	30	,	,	PUNCT
ijtc-409	52	31	2014	2014	NUM
ijtc-409	52	32	)	)	PUNCT
ijtc-409	52	33	.	.	PUNCT
ijtc-409	53	1	to	to	PART
ijtc-409	53	2	deal	deal	VERB
ijtc-409	53	3	with	with	ADP
ijtc-409	53	4	the	the	DET
ijtc-409	53	5	matters	matter	NOUN
ijtc-409	53	6	explained	explain	VERB
ijtc-409	53	7	before	before	ADV
ijtc-409	53	8	,	,	PUNCT
ijtc-409	53	9	this	this	DET
ijtc-409	53	10	study	study	NOUN
ijtc-409	53	11	tried	try	VERB
ijtc-409	53	12	to	to	PART
ijtc-409	53	13	solve	solve	VERB
ijtc-409	53	14	it	it	PRON
ijtc-409	53	15	by	by	ADP
ijtc-409	53	16	using	use	VERB
ijtc-409	53	17	an	an	DET
ijtc-409	53	18	operational	operational	ADJ
ijtc-409	53	19	management	management	NOUN
ijtc-409	53	20	tool	tool	NOUN
ijtc-409	53	21	which	which	PRON
ijtc-409	53	22	is	be	AUX
ijtc-409	53	23	the	the	DET
ijtc-409	53	24	approach	approach	NOUN
ijtc-409	53	25	of	of	ADP
ijtc-409	53	26	supply	supply	NOUN
ijtc-409	53	27	chain	chain	NOUN
ijtc-409	53	28	management	management	NOUN
ijtc-409	53	29	(	(	PUNCT
ijtc-409	53	30	scm	scm	PROPN
ijtc-409	53	31	)	)	PUNCT
ijtc-409	53	32	integration	integration	NOUN
ijtc-409	53	33	.	.	PUNCT
ijtc-409	54	1	the	the	DET
ijtc-409	54	2	scm	scm	PROPN
ijtc-409	54	3	integration	integration	NOUN
ijtc-409	54	4	will	will	AUX
ijtc-409	54	5	connect	connect	VERB
ijtc-409	54	6	all	all	DET
ijtc-409	54	7	parties	party	NOUN
ijtc-409	54	8	involved	involve	VERB
ijtc-409	54	9	with	with	ADP
ijtc-409	54	10	the	the	DET
ijtc-409	54	11	fulfillment	fulfillment	NOUN
ijtc-409	54	12	of	of	ADP
ijtc-409	54	13	the	the	DET
ijtc-409	54	14	goal	goal	NOUN
ijtc-409	54	15	into	into	ADP
ijtc-409	54	16	a	a	DET
ijtc-409	54	17	single	single	ADJ
ijtc-409	54	18	system	system	NOUN
ijtc-409	54	19	.	.	PUNCT
ijtc-409	55	1	the	the	DET
ijtc-409	55	2	parties	party	NOUN
ijtc-409	55	3	involved	involve	VERB
ijtc-409	55	4	may	may	AUX
ijtc-409	55	5	include	include	VERB
ijtc-409	55	6	smes	sme	NOUN
ijtc-409	55	7	,	,	PUNCT
ijtc-409	55	8	tax	tax	NOUN
ijtc-409	55	9	authorities	authority	NOUN
ijtc-409	55	10	(	(	PUNCT
ijtc-409	55	11	government	government	NOUN
ijtc-409	55	12	)	)	PUNCT
ijtc-409	55	13	,	,	PUNCT
ijtc-409	55	14	citizens	citizen	NOUN
ijtc-409	55	15	,	,	PUNCT
ijtc-409	55	16	educational	educational	ADJ
ijtc-409	55	17	institutions	institution	NOUN
ijtc-409	55	18	,	,	PUNCT
ijtc-409	55	19	etc	etc	X
ijtc-409	55	20	.	.	X
ijtc-409	56	1	it	it	PRON
ijtc-409	56	2	is	be	AUX
ijtc-409	56	3	hoped	hope	VERB
ijtc-409	56	4	that	that	SCONJ
ijtc-409	56	5	all	all	PRON
ijtc-409	56	6	of	of	ADP
ijtc-409	56	7	them	they	PRON
ijtc-409	56	8	will	will	AUX
ijtc-409	56	9	work	work	VERB
ijtc-409	56	10	together	together	ADV
ijtc-409	56	11	effectively	effectively	ADV
ijtc-409	56	12	to	to	PART
ijtc-409	56	13	pursue	pursue	VERB
ijtc-409	56	14	the	the	DET
ijtc-409	56	15	same	same	ADJ
ijtc-409	56	16	goal	goal	NOUN
ijtc-409	56	17	.	.	PUNCT
ijtc-409	57	1	therefore	therefore	ADV
ijtc-409	57	2	,	,	PUNCT
ijtc-409	57	3	when	when	SCONJ
ijtc-409	57	4	the	the	DET
ijtc-409	57	5	gradual	gradual	ADJ
ijtc-409	57	6	application	application	NOUN
ijtc-409	57	7	of	of	ADP
ijtc-409	57	8	scm	scm	PROPN
ijtc-409	57	9	integration	integration	NOUN
ijtc-409	57	10	is	be	AUX
ijtc-409	57	11	used	use	VERB
ijtc-409	57	12	,	,	PUNCT
ijtc-409	57	13	it	it	PRON
ijtc-409	57	14	will	will	AUX
ijtc-409	57	15	give	give	VERB
ijtc-409	57	16	several	several	ADJ
ijtc-409	57	17	significant	significant	ADJ
ijtc-409	57	18	impacts	impact	NOUN
ijtc-409	57	19	on	on	ADP
ijtc-409	57	20	the	the	DET
ijtc-409	57	21	smes	sme	NOUN
ijtc-409	57	22	’	'	PUNCT
ijtc-409	57	23	performance	performance	NOUN
ijtc-409	57	24	including	include	VERB
ijtc-409	57	25	their	their	PRON
ijtc-409	57	26	compliance	compliance	NOUN
ijtc-409	57	27	with	with	ADP
ijtc-409	57	28	the	the	DET
ijtc-409	57	29	existed	exist	VERB
ijtc-409	57	30	tax	tax	NOUN
ijtc-409	57	31	regulations	regulation	NOUN
ijtc-409	57	32	.	.	PUNCT
ijtc-409	58	1	moreover	moreover	ADV
ijtc-409	58	2	,	,	PUNCT
ijtc-409	58	3	this	this	PRON
ijtc-409	58	4	will	will	AUX
ijtc-409	58	5	encourage	encourage	VERB
ijtc-409	58	6	the	the	DET
ijtc-409	58	7	optimal	optimal	ADJ
ijtc-409	58	8	taxation	taxation	NOUN
ijtc-409	58	9	authority	authority	NOUN
ijtc-409	58	10	in	in	ADP
ijtc-409	58	11	managing	manage	VERB
ijtc-409	58	12	the	the	DET
ijtc-409	58	13	tax	tax	NOUN
ijtc-409	58	14	participation	participation	NOUN
ijtc-409	58	15	of	of	ADP
ijtc-409	58	16	the	the	DET
ijtc-409	58	17	smes	sme	NOUN
ijtc-409	58	18	sector	sector	NOUN
ijtc-409	58	19	(	(	PUNCT
ijtc-409	58	20	centobelli	centobelli	PROPN
ijtc-409	58	21	et	et	PROPN
ijtc-409	58	22	al	al	PROPN
ijtc-409	58	23	.	.	PROPN
ijtc-409	58	24	,	,	PUNCT
ijtc-409	58	25	2021	2021	NUM
ijtc-409	58	26	;	;	PUNCT
ijtc-409	58	27	zhang	zhang	PROPN
ijtc-409	58	28	et	et	PROPN
ijtc-409	58	29	al	al	PROPN
ijtc-409	58	30	.	.	PROPN
ijtc-409	58	31	,	,	PUNCT
ijtc-409	58	32	2021	2021	NUM
ijtc-409	58	33	)	)	PUNCT
ijtc-409	58	34	.	.	PUNCT
ijtc-409	59	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	59	2	strategies	strategy	NOUN
ijtc-409	59	3	for	for	ADP
ijtc-409	59	4	maintaining	maintain	VERB
ijtc-409	59	5	tax	tax	NOUN
ijtc-409	59	6	compliance	compliance	NOUN
ijtc-409	59	7	of	of	ADP
ijtc-409	59	8	smes	sme	NOUN
ijtc-409	59	9	during	during	ADP
ijtc-409	59	10	covid-19	covid-19	PROPN
ijtc-409	59	11	pandemic	pandemic	NOUN
ijtc-409	59	12	by	by	ADP
ijtc-409	59	13	using	use	VERB
ijtc-409	59	14	supply	supply	NOUN
ijtc-409	59	15	chain	chain	NOUN
ijtc-409	59	16	management	management	NOUN
ijtc-409	59	17	integration	integration	NOUN
ijtc-409	59	18	approach	approach	NOUN
ijtc-409	59	19	fahriyah	fahriyah	NOUN
ijtc-409	59	20	,	,	PUNCT
ijtc-409	59	21	andayani	andayani	ADJ
ijtc-409	59	22	,	,	PUNCT
ijtc-409	59	23	yoseph	yoseph	NOUN
ijtc-409	59	24	,	,	PUNCT
ijtc-409	59	25	nurwibowo	nurwibowo	PROPN
ijtc-409	59	26	,	,	PUNCT
ijtc-409	59	27	irawan	irawan	PROPN
ijtc-409	59	28	59	59	NUM
ijtc-409	59	29	|	|	ADV
ijtc-409	59	30	ilomata	ilomata	PROPN
ijtc-409	59	31	international	international	ADJ
ijtc-409	59	32	journal	journal	NOUN
ijtc-409	59	33	of	of	ADP
ijtc-409	59	34	tax	tax	PROPN
ijtc-409	59	35	&	&	CCONJ
ijtc-409	59	36	accounting	accounting	PROPN
ijtc-409	59	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-409	59	38	method	method	NOUN
ijtc-409	59	39	a	a	DET
ijtc-409	59	40	descriptive	descriptive	ADJ
ijtc-409	59	41	approach	approach	NOUN
ijtc-409	59	42	was	be	AUX
ijtc-409	59	43	applied	apply	VERB
ijtc-409	59	44	in	in	ADP
ijtc-409	59	45	this	this	DET
ijtc-409	59	46	study	study	NOUN
ijtc-409	59	47	.	.	PUNCT
ijtc-409	60	1	it	it	PRON
ijtc-409	60	2	was	be	AUX
ijtc-409	60	3	implemented	implement	VERB
ijtc-409	60	4	by	by	ADP
ijtc-409	60	5	drawing	draw	VERB
ijtc-409	60	6	a	a	DET
ijtc-409	60	7	conclusion	conclusion	NOUN
ijtc-409	60	8	from	from	ADP
ijtc-409	60	9	some	some	DET
ijtc-409	60	10	collected	collect	VERB
ijtc-409	60	11	research	research	NOUN
ijtc-409	60	12	and	and	CCONJ
ijtc-409	60	13	using	use	VERB
ijtc-409	60	14	a	a	DET
ijtc-409	60	15	method	method	NOUN
ijtc-409	60	16	of	of	ADP
ijtc-409	60	17	qualitative	qualitative	ADJ
ijtc-409	60	18	normative	normative	ADJ
ijtc-409	60	19	analysis	analysis	NOUN
ijtc-409	60	20	.	.	PUNCT
ijtc-409	61	1	normative	normative	ADJ
ijtc-409	61	2	means	mean	VERB
ijtc-409	61	3	using	use	VERB
ijtc-409	61	4	secondary	secondary	ADJ
ijtc-409	61	5	data	datum	NOUN
ijtc-409	61	6	as	as	ADP
ijtc-409	61	7	the	the	DET
ijtc-409	61	8	resources	resource	NOUN
ijtc-409	61	9	,	,	PUNCT
ijtc-409	61	10	including	include	VERB
ijtc-409	61	11	theories	theory	NOUN
ijtc-409	61	12	and	and	CCONJ
ijtc-409	61	13	opinions	opinion	NOUN
ijtc-409	61	14	from	from	ADP
ijtc-409	61	15	scholars	scholar	NOUN
ijtc-409	61	16	and	and	CCONJ
ijtc-409	61	17	well	well	ADV
ijtc-409	61	18	-	-	PUNCT
ijtc-409	61	19	known	know	VERB
ijtc-409	61	20	experts	expert	NOUN
ijtc-409	61	21	.	.	PUNCT
ijtc-409	62	1	next	next	ADJ
ijtc-409	62	2	,	,	PUNCT
ijtc-409	62	3	qualitative	qualitative	NOUN
ijtc-409	62	4	means	mean	VERB
ijtc-409	62	5	that	that	SCONJ
ijtc-409	62	6	it	it	PRON
ijtc-409	62	7	is	be	AUX
ijtc-409	62	8	a	a	DET
ijtc-409	62	9	process	process	NOUN
ijtc-409	62	10	of	of	ADP
ijtc-409	62	11	data	datum	NOUN
ijtc-409	62	12	analysis	analysis	NOUN
ijtc-409	62	13	without	without	ADP
ijtc-409	62	14	using	use	VERB
ijtc-409	62	15	any	any	DET
ijtc-409	62	16	formulas	formula	NOUN
ijtc-409	62	17	and	and	CCONJ
ijtc-409	62	18	numbers	number	NOUN
ijtc-409	62	19	coming	come	VERB
ijtc-409	62	20	from	from	ADP
ijtc-409	62	21	the	the	DET
ijtc-409	62	22	information	information	NOUN
ijtc-409	62	23	of	of	ADP
ijtc-409	62	24	literature	literature	NOUN
ijtc-409	62	25	studies	study	NOUN
ijtc-409	62	26	(	(	PUNCT
ijtc-409	62	27	data	datum	NOUN
ijtc-409	62	28	collected	collect	VERB
ijtc-409	62	29	either	either	CCONJ
ijtc-409	62	30	from	from	ADP
ijtc-409	62	31	the	the	DET
ijtc-409	62	32	related	relate	VERB
ijtc-409	62	33	institutions	institution	NOUN
ijtc-409	62	34	or	or	CCONJ
ijtc-409	62	35	from	from	ADP
ijtc-409	62	36	research	research	NOUN
ijtc-409	62	37	observation	observation	NOUN
ijtc-409	62	38	which	which	PRON
ijtc-409	62	39	was	be	AUX
ijtc-409	62	40	done	do	VERB
ijtc-409	62	41	)	)	PUNCT
ijtc-409	62	42	(	(	PUNCT
ijtc-409	62	43	sugiyono	sugiyono	NOUN
ijtc-409	62	44	,	,	PUNCT
ijtc-409	62	45	2019	2019	NUM
ijtc-409	62	46	)	)	PUNCT
ijtc-409	62	47	.	.	PUNCT
ijtc-409	63	1	the	the	DET
ijtc-409	63	2	research	research	NOUN
ijtc-409	63	3	methodology	methodology	NOUN
ijtc-409	63	4	could	could	AUX
ijtc-409	63	5	cover	cover	VERB
ijtc-409	63	6	the	the	DET
ijtc-409	63	7	following	following	ADJ
ijtc-409	63	8	points	point	NOUN
ijtc-409	63	9	:	:	PUNCT
ijtc-409	63	10	(	(	PUNCT
ijtc-409	63	11	1	1	X
ijtc-409	63	12	)	)	PUNCT
ijtc-409	63	13	a	a	DET
ijtc-409	63	14	concise	concise	ADJ
ijtc-409	63	15	explanation	explanation	NOUN
ijtc-409	63	16	of	of	ADP
ijtc-409	63	17	the	the	DET
ijtc-409	63	18	research	research	NOUN
ijtc-409	63	19	methodology	methodology	NOUN
ijtc-409	63	20	is	be	AUX
ijtc-409	63	21	prevalent	prevalent	ADJ
ijtc-409	63	22	;	;	PUNCT
ijtc-409	63	23	(	(	PUNCT
ijtc-409	63	24	2	2	X
ijtc-409	63	25	)	)	PUNCT
ijtc-409	63	26	reasons	reason	NOUN
ijtc-409	63	27	to	to	PART
ijtc-409	63	28	choose	choose	VERB
ijtc-409	63	29	particular	particular	ADJ
ijtc-409	63	30	methods	method	NOUN
ijtc-409	63	31	are	be	AUX
ijtc-409	63	32	well	well	ADV
ijtc-409	63	33	described	describe	VERB
ijtc-409	63	34	;	;	PUNCT
ijtc-409	63	35	(	(	PUNCT
ijtc-409	63	36	3	3	X
ijtc-409	63	37	)	)	PUNCT
ijtc-409	63	38	research	research	NOUN
ijtc-409	63	39	design	design	NOUN
ijtc-409	63	40	is	be	AUX
ijtc-409	63	41	accurate	accurate	ADJ
ijtc-409	63	42	;	;	PUNCT
ijtc-409	63	43	(	(	PUNCT
ijtc-409	63	44	4	4	X
ijtc-409	63	45	)	)	PUNCT
ijtc-409	63	46	the	the	DET
ijtc-409	63	47	sample	sample	NOUN
ijtc-409	63	48	design	design	NOUN
ijtc-409	63	49	is	be	AUX
ijtc-409	63	50	appropriate	appropriate	ADJ
ijtc-409	63	51	;	;	PUNCT
ijtc-409	63	52	(	(	PUNCT
ijtc-409	63	53	5	5	X
ijtc-409	63	54	)	)	PUNCT
ijtc-409	63	55	data	datum	NOUN
ijtc-409	63	56	collection	collection	NOUN
ijtc-409	63	57	processes	process	NOUN
ijtc-409	63	58	are	be	AUX
ijtc-409	63	59	proper	proper	ADJ
ijtc-409	63	60	;	;	PUNCT
ijtc-409	63	61	and	and	CCONJ
ijtc-409	63	62	(	(	PUNCT
ijtc-409	63	63	6	6	X
ijtc-409	63	64	)	)	PUNCT
ijtc-409	63	65	data	datum	NOUN
ijtc-409	63	66	analysis	analysis	NOUN
ijtc-409	63	67	methods	method	NOUN
ijtc-409	63	68	are	be	AUX
ijtc-409	63	69	relevant	relevant	ADJ
ijtc-409	63	70	and	and	CCONJ
ijtc-409	63	71	state	state	NOUN
ijtc-409	63	72	-	-	PUNCT
ijtc-409	63	73	of	of	ADP
ijtc-409	63	74	-	-	PUNCT
ijtc-409	63	75	the	the	DET
ijtc-409	63	76	-	-	PUNCT
ijtc-409	63	77	art	art	NOUN
ijtc-409	63	78	.	.	PUNCT
ijtc-409	64	1	(	(	PUNCT
ijtc-409	64	2	hashimov	hashimov	NOUN
ijtc-409	64	3	,	,	PUNCT
ijtc-409	64	4	2015	2015	NUM
ijtc-409	64	5	)	)	PUNCT
ijtc-409	64	6	result	result	NOUN
ijtc-409	64	7	and	and	CCONJ
ijtc-409	64	8	discussion	discussion	NOUN
ijtc-409	64	9	a.	a.	NOUN
ijtc-409	65	1	the	the	DET
ijtc-409	65	2	business	business	NOUN
ijtc-409	65	3	situation	situation	NOUN
ijtc-409	65	4	of	of	ADP
ijtc-409	65	5	smes	sme	NOUN
ijtc-409	65	6	during	during	ADP
ijtc-409	65	7	the	the	DET
ijtc-409	65	8	covid19	covid19	NOUN
ijtc-409	65	9	outbreak	outbreak	NOUN
ijtc-409	65	10	and	and	CCONJ
ijtc-409	65	11	its	its	PRON
ijtc-409	65	12	implications	implication	NOUN
ijtc-409	65	13	the	the	DET
ijtc-409	65	14	increase	increase	NOUN
ijtc-409	65	15	in	in	ADP
ijtc-409	65	16	countries	country	NOUN
ijtc-409	65	17	affected	affect	VERB
ijtc-409	65	18	by	by	ADP
ijtc-409	65	19	the	the	DET
ijtc-409	65	20	covid-19	covid-19	PROPN
ijtc-409	65	21	virus	virus	NOUN
ijtc-409	65	22	around	around	ADP
ijtc-409	65	23	the	the	DET
ijtc-409	65	24	world	world	NOUN
ijtc-409	65	25	has	have	AUX
ijtc-409	65	26	made	make	VERB
ijtc-409	65	27	the	the	DET
ijtc-409	65	28	world	world	NOUN
ijtc-409	65	29	economic	economic	ADJ
ijtc-409	65	30	situation	situation	NOUN
ijtc-409	65	31	worse	bad	ADJ
ijtc-409	65	32	.	.	PUNCT
ijtc-409	66	1	some	some	DET
ijtc-409	66	2	institutions	institution	NOUN
ijtc-409	66	3	even	even	ADV
ijtc-409	66	4	predicted	predict	VERB
ijtc-409	66	5	the	the	DET
ijtc-409	66	6	weakening	weakening	NOUN
ijtc-409	66	7	of	of	ADP
ijtc-409	66	8	the	the	DET
ijtc-409	66	9	world	world	NOUN
ijtc-409	66	10	economy	economy	NOUN
ijtc-409	66	11	,	,	PUNCT
ijtc-409	66	12	including	include	VERB
ijtc-409	66	13	the	the	DET
ijtc-409	66	14	international	international	ADJ
ijtc-409	66	15	monetary	monetary	ADJ
ijtc-409	66	16	fund	fund	NOUN
ijtc-409	66	17	(	(	PUNCT
ijtc-409	66	18	imf	imf	PROPN
ijtc-409	66	19	)	)	PUNCT
ijtc-409	66	20	which	which	PRON
ijtc-409	66	21	projects	project	VERB
ijtc-409	66	22	a	a	DET
ijtc-409	66	23	global	global	ADJ
ijtc-409	66	24	economy	economy	NOUN
ijtc-409	66	25	to	to	PART
ijtc-409	66	26	grow	grow	VERB
ijtc-409	66	27	minus	minus	CCONJ
ijtc-409	66	28	at	at	ADP
ijtc-409	66	29	3	3	NUM
ijtc-409	66	30	%	%	NOUN
ijtc-409	66	31	.	.	PUNCT
ijtc-409	67	1	minister	minister	PROPN
ijtc-409	67	2	of	of	ADP
ijtc-409	67	3	finance	finance	PROPN
ijtc-409	67	4	(	(	PUNCT
ijtc-409	67	5	minister	minister	NOUN
ijtc-409	67	6	of	of	ADP
ijtc-409	67	7	finance	finance	NOUN
ijtc-409	67	8	of	of	ADP
ijtc-409	67	9	the	the	DET
ijtc-409	67	10	republic	republic	NOUN
ijtc-409	67	11	of	of	ADP
ijtc-409	67	12	indonesia	indonesia	PROPN
ijtc-409	67	13	)	)	PUNCT
ijtc-409	67	14	explained	explain	VERB
ijtc-409	67	15	that	that	SCONJ
ijtc-409	67	16	state	state	NOUN
ijtc-409	67	17	revenue	revenue	NOUN
ijtc-409	67	18	in	in	ADP
ijtc-409	67	19	march	march	PROPN
ijtc-409	67	20	2020	2020	NUM
ijtc-409	67	21	grew	grow	VERB
ijtc-409	67	22	positively	positively	ADV
ijtc-409	67	23	although	although	SCONJ
ijtc-409	67	24	then	then	ADV
ijtc-409	67	25	the	the	DET
ijtc-409	67	26	government	government	NOUN
ijtc-409	67	27	was	be	AUX
ijtc-409	67	28	wary	wary	ADJ
ijtc-409	67	29	of	of	ADP
ijtc-409	67	30	the	the	DET
ijtc-409	67	31	impact	impact	NOUN
ijtc-409	67	32	of	of	ADP
ijtc-409	67	33	the	the	DET
ijtc-409	67	34	pandemic	pandemic	NOUN
ijtc-409	67	35	in	in	ADP
ijtc-409	67	36	the	the	DET
ijtc-409	67	37	coming	come	VERB
ijtc-409	67	38	months	month	NOUN
ijtc-409	67	39	(	(	PUNCT
ijtc-409	67	40	stephens	stephen	NOUN
ijtc-409	67	41	et	et	PROPN
ijtc-409	67	42	al	al	PROPN
ijtc-409	67	43	.	.	PROPN
ijtc-409	67	44	,	,	PUNCT
ijtc-409	67	45	2021	2021	NUM
ijtc-409	67	46	)	)	PUNCT
ijtc-409	67	47	.	.	PUNCT
ijtc-409	68	1	along	along	ADP
ijtc-409	68	2	with	with	ADP
ijtc-409	68	3	the	the	DET
ijtc-409	68	4	policy	policy	NOUN
ijtc-409	68	5	of	of	ADP
ijtc-409	68	6	work	work	NOUN
ijtc-409	68	7	from	from	ADP
ijtc-409	68	8	home	home	NOUN
ijtc-409	68	9	(	(	PUNCT
ijtc-409	68	10	wfh	wfh	NOUN
ijtc-409	68	11	)	)	PUNCT
ijtc-409	68	12	for	for	ADP
ijtc-409	68	13	both	both	CCONJ
ijtc-409	68	14	the	the	DET
ijtc-409	68	15	government	government	NOUN
ijtc-409	68	16	and	and	CCONJ
ijtc-409	68	17	the	the	DET
ijtc-409	68	18	private	private	ADJ
ijtc-409	68	19	sector	sector	NOUN
ijtc-409	68	20	,	,	PUNCT
ijtc-409	68	21	a	a	DET
ijtc-409	68	22	slowdown	slowdown	NOUN
ijtc-409	68	23	in	in	ADP
ijtc-409	68	24	business	business	NOUN
ijtc-409	68	25	activity	activity	NOUN
ijtc-409	68	26	began	begin	VERB
ijtc-409	68	27	at	at	ADP
ijtc-409	68	28	the	the	DET
ijtc-409	68	29	end	end	NOUN
ijtc-409	68	30	of	of	ADP
ijtc-409	68	31	march	march	PROPN
ijtc-409	68	32	2020	2020	NUM
ijtc-409	68	33	which	which	PRON
ijtc-409	68	34	has	have	VERB
ijtc-409	68	35	the	the	DET
ijtc-409	68	36	potential	potential	NOUN
ijtc-409	68	37	to	to	PART
ijtc-409	68	38	reduce	reduce	VERB
ijtc-409	68	39	domestic	domestic	ADJ
ijtc-409	68	40	delivery	delivery	NOUN
ijtc-409	68	41	reducing	reduce	VERB
ijtc-409	68	42	the	the	DET
ijtc-409	68	43	receipt	receipt	NOUN
ijtc-409	68	44	of	of	ADP
ijtc-409	68	45	domestic	domestic	ADJ
ijtc-409	68	46	value	value	NOUN
ijtc-409	68	47	added	add	VERB
ijtc-409	68	48	tax	tax	NOUN
ijtc-409	68	49	(	(	PUNCT
ijtc-409	68	50	ppn	ppn	NOUN
ijtc-409	68	51	dn	dn	PROPN
ijtc-409	68	52	)	)	PUNCT
ijtc-409	68	53	in	in	ADP
ijtc-409	68	54	april	april	PROPN
ijtc-409	68	55	2020	2020	NUM
ijtc-409	68	56	.	.	PUNCT
ijtc-409	69	1	this	this	DET
ijtc-409	69	2	condition	condition	NOUN
ijtc-409	69	3	is	be	AUX
ijtc-409	69	4	likely	likely	ADJ
ijtc-409	69	5	to	to	PART
ijtc-409	69	6	continue	continue	VERB
ijtc-409	69	7	and	and	CCONJ
ijtc-409	69	8	become	become	AUX
ijtc-409	69	9	increasingly	increasingly	ADV
ijtc-409	69	10	contracted	contract	VERB
ijtc-409	69	11	in	in	ADP
ijtc-409	69	12	may	may	PROPN
ijtc-409	69	13	.	.	PUNCT
ijtc-409	70	1	then	then	ADV
ijtc-409	70	2	,	,	PUNCT
ijtc-409	70	3	in	in	ADP
ijtc-409	70	4	april	april	PROPN
ijtc-409	70	5	some	some	DET
ijtc-409	70	6	regions	region	NOUN
ijtc-409	70	7	have	have	AUX
ijtc-409	70	8	implemented	implement	VERB
ijtc-409	70	9	large	large	ADJ
ijtc-409	70	10	scale	scale	NOUN
ijtc-409	70	11	social	social	ADJ
ijtc-409	70	12	restrictions	restriction	NOUN
ijtc-409	70	13	(	(	PUNCT
ijtc-409	70	14	psbb	psbb	NOUN
ijtc-409	70	15	)	)	PUNCT
ijtc-409	70	16	in	in	ADP
ijtc-409	70	17	several	several	ADJ
ijtc-409	70	18	affected	affected	ADJ
ijtc-409	70	19	areas	area	NOUN
ijtc-409	70	20	.	.	PUNCT
ijtc-409	71	1	in	in	ADP
ijtc-409	71	2	line	line	NOUN
ijtc-409	71	3	with	with	ADP
ijtc-409	71	4	the	the	DET
ijtc-409	71	5	implementation	implementation	NOUN
ijtc-409	71	6	of	of	ADP
ijtc-409	71	7	the	the	DET
ijtc-409	71	8	wfh	wfh	NOUN
ijtc-409	71	9	and	and	CCONJ
ijtc-409	71	10	psbb	psbb	PROPN
ijtc-409	71	11	,	,	PUNCT
ijtc-409	71	12	the	the	DET
ijtc-409	71	13	government	government	NOUN
ijtc-409	71	14	provides	provide	VERB
ijtc-409	71	15	tax	tax	NOUN
ijtc-409	71	16	facilities	facility	NOUN
ijtc-409	71	17	in	in	ADP
ijtc-409	71	18	the	the	DET
ijtc-409	71	19	form	form	NOUN
ijtc-409	71	20	of	of	ADP
ijtc-409	71	21	relaxation	relaxation	NOUN
ijtc-409	71	22	of	of	ADP
ijtc-409	71	23	article	article	NOUN
ijtc-409	71	24	29	29	NUM
ijtc-409	71	25	pph	pph	PROPN
ijtc-409	71	26	op	op	NOUN
ijtc-409	71	27	payments	payment	NOUN
ijtc-409	71	28	and	and	CCONJ
ijtc-409	71	29	reporting	reporting	NOUN
ijtc-409	71	30	of	of	ADP
ijtc-409	71	31	the	the	DET
ijtc-409	71	32	pph	pph	PROPN
ijtc-409	71	33	pp	pp	PROPN
ijtc-409	71	34	spt	spt	PROPN
ijtc-409	71	35	,	,	PUNCT
ijtc-409	71	36	which	which	PRON
ijtc-409	71	37	results	result	VERB
ijtc-409	71	38	in	in	ADP
ijtc-409	71	39	the	the	DET
ijtc-409	71	40	non	non	ADJ
ijtc-409	71	41	-	-	ADJ
ijtc-409	71	42	optimal	optimal	ADJ
ijtc-409	71	43	realization	realization	NOUN
ijtc-409	71	44	of	of	ADP
ijtc-409	71	45	the	the	DET
ijtc-409	71	46	article	article	NOUN
ijtc-409	71	47	29	29	NUM
ijtc-409	71	48	pph	pph	PROPN
ijtc-409	71	49	op	op	NOUN
ijtc-409	71	50	revenue	revenue	NOUN
ijtc-409	71	51	(	(	PUNCT
ijtc-409	71	52	abubakar	abubakar	PROPN
ijtc-409	71	53	,	,	PUNCT
ijtc-409	71	54	2021	2021	NUM
ijtc-409	71	55	)	)	PUNCT
ijtc-409	71	56	.	.	PUNCT
ijtc-409	72	1	the	the	DET
ijtc-409	72	2	central	central	ADJ
ijtc-409	72	3	statistics	statistic	NOUN
ijtc-409	72	4	agency	agency	PROPN
ijtc-409	72	5	reported	report	VERB
ijtc-409	72	6	that	that	SCONJ
ijtc-409	72	7	the	the	DET
ijtc-409	72	8	economic	economic	ADJ
ijtc-409	72	9	growth	growth	NOUN
ijtc-409	72	10	in	in	ADP
ijtc-409	72	11	the	the	DET
ijtc-409	72	12	first	first	ADJ
ijtc-409	72	13	quarter	quarter	NOUN
ijtc-409	72	14	of	of	ADP
ijtc-409	72	15	2020	2020	NUM
ijtc-409	72	16	reached	reach	VERB
ijtc-409	72	17	2.97	2.97	NUM
ijtc-409	72	18	%	%	NOUN
ijtc-409	72	19	as	as	ADP
ijtc-409	72	20	the	the	DET
ijtc-409	72	21	impact	impact	NOUN
ijtc-409	72	22	of	of	ADP
ijtc-409	72	23	the	the	DET
ijtc-409	72	24	covid-19	covid-19	PROPN
ijtc-409	72	25	pandemic	pandemic	NOUN
ijtc-409	72	26	.	.	PUNCT
ijtc-409	73	1	this	this	DET
ijtc-409	73	2	number	number	NOUN
ijtc-409	73	3	was	be	AUX
ijtc-409	73	4	decreased	decrease	VERB
ijtc-409	73	5	compared	compare	VERB
ijtc-409	73	6	to	to	ADP
ijtc-409	73	7	the	the	DET
ijtc-409	73	8	first	first	ADJ
ijtc-409	73	9	quarter	quarter	NOUN
ijtc-409	73	10	of	of	ADP
ijtc-409	73	11	2019	2019	NUM
ijtc-409	73	12	which	which	PRON
ijtc-409	73	13	was	be	AUX
ijtc-409	73	14	5.07	5.07	NUM
ijtc-409	73	15	%	%	NOUN
ijtc-409	73	16	year	year	NOUN
ijtc-409	73	17	on	on	ADP
ijtc-409	73	18	year	year	NOUN
ijtc-409	73	19	.	.	PUNCT
ijtc-409	74	1	the	the	DET
ijtc-409	74	2	decline	decline	NOUN
ijtc-409	74	3	in	in	ADP
ijtc-409	74	4	economic	economic	ADJ
ijtc-409	74	5	growth	growth	NOUN
ijtc-409	74	6	has	have	AUX
ijtc-409	74	7	also	also	ADV
ijtc-409	74	8	impacted	impact	VERB
ijtc-409	74	9	the	the	DET
ijtc-409	74	10	micro	micro	NOUN
ijtc-409	74	11	,	,	PUNCT
ijtc-409	74	12	small	small	ADJ
ijtc-409	74	13	and	and	CCONJ
ijtc-409	74	14	medium	medium	ADJ
ijtc-409	74	15	business	business	NOUN
ijtc-409	74	16	(	(	PUNCT
ijtc-409	74	17	msme	msme	NOUN
ijtc-409	74	18	)	)	PUNCT
ijtc-409	74	19	business	business	NOUN
ijtc-409	74	20	in	in	ADP
ijtc-409	74	21	indonesia	indonesia	PROPN
ijtc-409	74	22	.	.	PUNCT
ijtc-409	75	1	here	here	ADV
ijtc-409	75	2	,	,	PUNCT
ijtc-409	75	3	according	accord	VERB
ijtc-409	75	4	to	to	ADP
ijtc-409	75	5	the	the	DET
ijtc-409	75	6	ministry	ministry	PROPN
ijtc-409	75	7	of	of	ADP
ijtc-409	75	8	cooperatives	cooperative	NOUN
ijtc-409	75	9	and	and	CCONJ
ijtc-409	75	10	smes	sme	NOUN
ijtc-409	75	11	,	,	PUNCT
ijtc-409	75	12	the	the	DET
ijtc-409	75	13	msme	msme	NOUN
ijtc-409	75	14	opened	open	VERB
ijtc-409	75	15	99.7	99.7	NUM
ijtc-409	75	16	%	%	NOUN
ijtc-409	75	17	of	of	ADP
ijtc-409	75	18	employment	employment	NOUN
ijtc-409	75	19	in	in	ADP
ijtc-409	75	20	indonesia	indonesia	PROPN
ijtc-409	75	21	in	in	ADP
ijtc-409	75	22	2019	2019	NUM
ijtc-409	75	23	(	(	PUNCT
ijtc-409	75	24	hanoatubun	hanoatubun	NOUN
ijtc-409	75	25	,	,	PUNCT
ijtc-409	75	26	2020	2020	NUM
ijtc-409	75	27	)	)	PUNCT
ijtc-409	75	28	.	.	PUNCT
ijtc-409	76	1	if	if	SCONJ
ijtc-409	76	2	it	it	PRON
ijtc-409	76	3	was	be	AUX
ijtc-409	76	4	calculated	calculate	VERB
ijtc-409	76	5	,	,	PUNCT
ijtc-409	76	6	the	the	DET
ijtc-409	76	7	total	total	ADJ
ijtc-409	76	8	number	number	NOUN
ijtc-409	76	9	of	of	ADP
ijtc-409	76	10	smes	sme	NOUN
ijtc-409	76	11	in	in	ADP
ijtc-409	76	12	indonesia	indonesia	PROPN
ijtc-409	76	13	currently	currently	ADV
ijtc-409	76	14	reaches	reach	VERB
ijtc-409	76	15	59.2	59.2	NUM
ijtc-409	76	16	million	million	NUM
ijtc-409	76	17	businesses	business	NOUN
ijtc-409	76	18	.	.	PUNCT
ijtc-409	77	1	with	with	ADP
ijtc-409	77	2	the	the	DET
ijtc-409	77	3	40	40	NUM
ijtc-409	77	4	percent	percent	NOUN
ijtc-409	77	5	figure	figure	NOUN
ijtc-409	77	6	,	,	PUNCT
ijtc-409	77	7	the	the	DET
ijtc-409	77	8	umkm	umkm	NOUN
ijtc-409	77	9	that	that	PRON
ijtc-409	77	10	will	will	AUX
ijtc-409	77	11	stop	stop	VERB
ijtc-409	77	12	operating	operate	VERB
ijtc-409	77	13	reaches	reach	VERB
ijtc-409	77	14	23.68	23.68	NUM
ijtc-409	77	15	million	million	NUM
ijtc-409	77	16	businesses	business	NOUN
ijtc-409	77	17	.	.	PUNCT
ijtc-409	78	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	78	2	strategies	strategy	NOUN
ijtc-409	78	3	for	for	ADP
ijtc-409	78	4	maintaining	maintain	VERB
ijtc-409	78	5	tax	tax	NOUN
ijtc-409	78	6	compliance	compliance	NOUN
ijtc-409	78	7	of	of	ADP
ijtc-409	78	8	smes	sme	NOUN
ijtc-409	78	9	during	during	ADP
ijtc-409	78	10	covid-19	covid-19	PROPN
ijtc-409	78	11	pandemic	pandemic	NOUN
ijtc-409	78	12	by	by	ADP
ijtc-409	78	13	using	use	VERB
ijtc-409	78	14	supply	supply	NOUN
ijtc-409	78	15	chain	chain	NOUN
ijtc-409	78	16	management	management	NOUN
ijtc-409	78	17	integration	integration	NOUN
ijtc-409	78	18	approach	approach	NOUN
ijtc-409	78	19	fahriyah	fahriyah	NOUN
ijtc-409	78	20	,	,	PUNCT
ijtc-409	78	21	andayani	andayani	ADJ
ijtc-409	78	22	,	,	PUNCT
ijtc-409	78	23	yoseph	yoseph	NOUN
ijtc-409	78	24	,	,	PUNCT
ijtc-409	78	25	nurwibowo	nurwibowo	PROPN
ijtc-409	78	26	,	,	PUNCT
ijtc-409	78	27	irawan	irawan	NOUN
ijtc-409	78	28	60	60	NUM
ijtc-409	78	29	|	|	ADV
ijtc-409	78	30	ilomata	ilomata	PROPN
ijtc-409	78	31	international	international	ADJ
ijtc-409	78	32	journal	journal	NOUN
ijtc-409	78	33	of	of	ADP
ijtc-409	78	34	tax	tax	PROPN
ijtc-409	78	35	&	&	CCONJ
ijtc-409	78	36	accounting	accounting	NOUN
ijtc-409	78	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	78	38	"	"	PUNCT
ijtc-409	78	39	in	in	ADP
ijtc-409	78	40	april	april	PROPN
ijtc-409	78	41	2020	2020	NUM
ijtc-409	78	42	,	,	PUNCT
ijtc-409	78	43	the	the	DET
ijtc-409	78	44	survey	survey	NOUN
ijtc-409	78	45	resulted	result	VERB
ijtc-409	78	46	that	that	SCONJ
ijtc-409	78	47	43	43	NUM
ijtc-409	78	48	percent	percent	NOUN
ijtc-409	78	49	of	of	ADP
ijtc-409	78	50	msmes	msme	NOUN
ijtc-409	78	51	would	would	AUX
ijtc-409	78	52	stop	stop	VERB
ijtc-409	78	53	operating	operate	VERB
ijtc-409	78	54	.	.	PUNCT
ijtc-409	79	1	then	then	ADV
ijtc-409	79	2	,	,	PUNCT
ijtc-409	79	3	there	there	PRON
ijtc-409	79	4	was	be	VERB
ijtc-409	79	5	a	a	DET
ijtc-409	79	6	survey	survey	NOUN
ijtc-409	79	7	from	from	ADP
ijtc-409	79	8	the	the	DET
ijtc-409	79	9	faculty	faculty	NOUN
ijtc-409	79	10	of	of	ADP
ijtc-409	79	11	economics	economic	NOUN
ijtc-409	79	12	and	and	CCONJ
ijtc-409	79	13	business	business	NOUN
ijtc-409	79	14	at	at	ADP
ijtc-409	79	15	padjadjaran	padjadjaran	PROPN
ijtc-409	79	16	university	university	NOUN
ijtc-409	79	17	stating	state	VERB
ijtc-409	79	18	that	that	SCONJ
ijtc-409	79	19	the	the	DET
ijtc-409	79	20	data	datum	NOUN
ijtc-409	79	21	was	be	AUX
ijtc-409	79	22	almost	almost	ADV
ijtc-409	79	23	the	the	DET
ijtc-409	79	24	same	same	ADJ
ijtc-409	79	25	as	as	SCONJ
ijtc-409	79	26	47	47	NUM
ijtc-409	79	27	percent	percent	NOUN
ijtc-409	79	28	of	of	ADP
ijtc-409	79	29	msmes	msme	NOUN
ijtc-409	79	30	in	in	ADP
ijtc-409	79	31	west	west	PROPN
ijtc-409	79	32	java	java	PROPN
ijtc-409	79	33	had	have	AUX
ijtc-409	79	34	stopped	stop	VERB
ijtc-409	79	35	.	.	PUNCT
ijtc-409	80	1	if	if	SCONJ
ijtc-409	80	2	it	it	PRON
ijtc-409	80	3	is	be	AUX
ijtc-409	80	4	averaged	average	VERB
ijtc-409	80	5	with	with	ADP
ijtc-409	80	6	another	another	DET
ijtc-409	80	7	survey	survey	NOUN
ijtc-409	80	8	,	,	PUNCT
ijtc-409	80	9	40	40	NUM
ijtc-409	80	10	percent	percent	NOUN
ijtc-409	80	11	of	of	ADP
ijtc-409	80	12	msmes	msme	NOUN
ijtc-409	80	13	will	will	AUX
ijtc-409	80	14	stop	stop	VERB
ijtc-409	80	15	(	(	PUNCT
ijtc-409	80	16	syaidah	syaidah	NOUN
ijtc-409	80	17	,	,	PUNCT
ijtc-409	80	18	2020	2020	NUM
ijtc-409	80	19	;	;	PUNCT
ijtc-409	80	20	yusmar	yusmar	PROPN
ijtc-409	80	21	et	et	PROPN
ijtc-409	80	22	al	al	PROPN
ijtc-409	80	23	.	.	PROPN
ijtc-409	80	24	,	,	PUNCT
ijtc-409	80	25	2021	2021	NUM
ijtc-409	80	26	)	)	PUNCT
ijtc-409	80	27	.	.	PUNCT
ijtc-409	81	1	b.	b.	PROPN
ijtc-409	81	2	tax	tax	NOUN
ijtc-409	81	3	compliance	compliance	NOUN
ijtc-409	81	4	progress	progress	VERB
ijtc-409	81	5	the	the	DET
ijtc-409	81	6	economic	economic	ADJ
ijtc-409	81	7	downturn	downturn	NOUN
ijtc-409	81	8	affected	affect	VERB
ijtc-409	81	9	households	household	NOUN
ijtc-409	81	10	,	,	PUNCT
ijtc-409	81	11	msmes	msme	NOUN
ijtc-409	81	12	,	,	PUNCT
ijtc-409	81	13	corporations	corporation	NOUN
ijtc-409	81	14	,	,	PUNCT
ijtc-409	81	15	and	and	CCONJ
ijtc-409	81	16	the	the	DET
ijtc-409	81	17	financial	financial	ADJ
ijtc-409	81	18	sector	sector	NOUN
ijtc-409	81	19	.	.	PUNCT
ijtc-409	82	1	thus	thus	ADV
ijtc-409	82	2	,	,	PUNCT
ijtc-409	82	3	the	the	DET
ijtc-409	82	4	smes	sme	NOUN
ijtc-409	82	5	were	be	AUX
ijtc-409	82	6	also	also	ADV
ijtc-409	82	7	being	be	AUX
ijtc-409	82	8	impacted	impact	VERB
ijtc-409	82	9	with	with	ADP
ijtc-409	82	10	difficulties	difficulty	NOUN
ijtc-409	82	11	to	to	PART
ijtc-409	82	12	run	run	VERB
ijtc-409	82	13	their	their	PRON
ijtc-409	82	14	business	business	NOUN
ijtc-409	82	15	,	,	PUNCT
ijtc-409	82	16	then	then	ADV
ijtc-409	82	17	it	it	PRON
ijtc-409	82	18	has	have	VERB
ijtc-409	82	19	the	the	DET
ijtc-409	82	20	probability	probability	NOUN
ijtc-409	82	21	of	of	ADP
ijtc-409	82	22	being	be	AUX
ijtc-409	82	23	disturbed	disturb	VERB
ijtc-409	82	24	to	to	PART
ijtc-409	82	25	pay	pay	VERB
ijtc-409	82	26	their	their	PRON
ijtc-409	82	27	credit	credit	NOUN
ijtc-409	82	28	obligation	obligation	NOUN
ijtc-409	82	29	.	.	PUNCT
ijtc-409	83	1	non	non	ADJ
ijtc-409	83	2	-	-	ADJ
ijtc-409	83	3	performed	performed	ADJ
ijtc-409	83	4	loan	loan	NOUN
ijtc-409	83	5	of	of	ADP
ijtc-409	83	6	banking	banking	NOUN
ijtc-409	83	7	credit	credit	NOUN
ijtc-409	83	8	can	can	AUX
ijtc-409	83	9	be	be	AUX
ijtc-409	83	10	increased	increase	VERB
ijtc-409	83	11	significantly	significantly	ADV
ijtc-409	83	12	,	,	PUNCT
ijtc-409	83	13	so	so	SCONJ
ijtc-409	83	14	it	it	PRON
ijtc-409	83	15	will	will	AUX
ijtc-409	83	16	also	also	ADV
ijtc-409	83	17	worsen	worsen	VERB
ijtc-409	83	18	the	the	DET
ijtc-409	83	19	economic	economic	ADJ
ijtc-409	83	20	condition	condition	NOUN
ijtc-409	83	21	(	(	PUNCT
ijtc-409	83	22	susan	susan	PROPN
ijtc-409	83	23	,	,	PUNCT
ijtc-409	83	24	2020	2020	NUM
ijtc-409	83	25	)	)	PUNCT
ijtc-409	83	26	.	.	PUNCT
ijtc-409	84	1	according	accord	VERB
ijtc-409	84	2	to	to	ADP
ijtc-409	84	3	the	the	DET
ijtc-409	84	4	ministry	ministry	PROPN
ijtc-409	84	5	of	of	ADP
ijtc-409	84	6	finance	finance	NOUN
ijtc-409	84	7	of	of	ADP
ijtc-409	84	8	the	the	DET
ijtc-409	84	9	indonesian	indonesian	ADJ
ijtc-409	84	10	government	government	NOUN
ijtc-409	84	11	,	,	PUNCT
ijtc-409	84	12	they	they	PRON
ijtc-409	84	13	have	have	AUX
ijtc-409	84	14	been	be	AUX
ijtc-409	84	15	acting	act	VERB
ijtc-409	84	16	some	some	DET
ijtc-409	84	17	actions	action	NOUN
ijtc-409	84	18	to	to	PART
ijtc-409	84	19	manage	manage	VERB
ijtc-409	84	20	this	this	DET
ijtc-409	84	21	pandemic	pandemic	ADJ
ijtc-409	84	22	crisis	crisis	NOUN
ijtc-409	84	23	such	such	ADJ
ijtc-409	84	24	us	we	PRON
ijtc-409	84	25	:	:	PUNCT
ijtc-409	84	26	a.	a.	NOUN
ijtc-409	84	27	design	design	VERB
ijtc-409	84	28	a	a	DET
ijtc-409	84	29	program	program	NOUN
ijtc-409	84	30	of	of	ADP
ijtc-409	84	31	budget	budget	NOUN
ijtc-409	84	32	refocusing	refocusing	NOUN
ijtc-409	84	33	and	and	CCONJ
ijtc-409	84	34	reallocation	reallocation	NOUN
ijtc-409	84	35	,	,	PUNCT
ijtc-409	84	36	by	by	ADP
ijtc-409	84	37	president	president	PROPN
ijtc-409	84	38	law	law	PROPN
ijtc-409	84	39	no	no	DET
ijtc-409	84	40	9/2020	9/2020	PROPN
ijtc-409	84	41	(	(	PUNCT
ijtc-409	84	42	source	source	NOUN
ijtc-409	84	43	of	of	ADP
ijtc-409	84	44	funding	funding	NOUN
ijtc-409	84	45	)	)	PUNCT
ijtc-409	84	46	and	and	CCONJ
ijtc-409	84	47	president	president	NOUN
ijtc-409	84	48	instruction	instruction	NOUN
ijtc-409	84	49	no	no	DET
ijtc-409	84	50	4/2020	4/2020	NUM
ijtc-409	84	51	(	(	PUNCT
ijtc-409	84	52	implementation	implementation	NOUN
ijtc-409	84	53	mechanism	mechanism	NOUN
ijtc-409	84	54	)	)	PUNCT
ijtc-409	84	55	b.	b.	PROPN
ijtc-409	84	56	release	release	NOUN
ijtc-409	84	57	monetary	monetary	ADJ
ijtc-409	84	58	stimulus	stimulus	PROPN
ijtc-409	84	59	c.	c.	PROPN
ijtc-409	84	60	release	release	VERB
ijtc-409	84	61	some	some	DET
ijtc-409	84	62	state	state	NOUN
ijtc-409	84	63	financial	financial	ADJ
ijtc-409	84	64	policies	policy	NOUN
ijtc-409	84	65	tax	tax	NOUN
ijtc-409	84	66	revenue	revenue	NOUN
ijtc-409	84	67	is	be	AUX
ijtc-409	84	68	a	a	DET
ijtc-409	84	69	major	major	ADJ
ijtc-409	84	70	contributor	contributor	NOUN
ijtc-409	84	71	to	to	ADP
ijtc-409	84	72	the	the	DET
ijtc-409	84	73	state	state	NOUN
ijtc-409	84	74	budget	budget	NOUN
ijtc-409	84	75	.	.	PUNCT
ijtc-409	85	1	since	since	SCONJ
ijtc-409	85	2	2009	2009	NUM
ijtc-409	85	3	,	,	PUNCT
ijtc-409	85	4	the	the	DET
ijtc-409	85	5	contribution	contribution	NOUN
ijtc-409	85	6	of	of	ADP
ijtc-409	85	7	tax	tax	NOUN
ijtc-409	85	8	revenue	revenue	NOUN
ijtc-409	85	9	is	be	AUX
ijtc-409	85	10	above	above	ADP
ijtc-409	85	11	70	70	NUM
ijtc-409	85	12	%	%	NOUN
ijtc-409	85	13	with	with	ADP
ijtc-409	85	14	an	an	DET
ijtc-409	85	15	increasing	increase	VERB
ijtc-409	85	16	trend	trend	NOUN
ijtc-409	85	17	.	.	PUNCT
ijtc-409	86	1	however	however	ADV
ijtc-409	86	2	,	,	PUNCT
ijtc-409	86	3	the	the	DET
ijtc-409	86	4	tax	tax	NOUN
ijtc-409	86	5	ratio	ratio	NOUN
ijtc-409	86	6	tends	tend	VERB
ijtc-409	86	7	to	to	PART
ijtc-409	86	8	be	be	AUX
ijtc-409	86	9	stagnant	stagnant	ADJ
ijtc-409	86	10	(	(	PUNCT
ijtc-409	86	11	between	between	ADP
ijtc-409	86	12	1112	1112	NUM
ijtc-409	86	13	%	%	NOUN
ijtc-409	86	14	)	)	PUNCT
ijtc-409	86	15	.	.	PUNCT
ijtc-409	87	1	it	it	PRON
ijtc-409	87	2	is	be	AUX
ijtc-409	87	3	relatively	relatively	ADV
ijtc-409	87	4	low	low	ADJ
ijtc-409	87	5	compared	compare	VERB
ijtc-409	87	6	to	to	ADP
ijtc-409	87	7	asean	asean	ADJ
ijtc-409	87	8	,	,	PUNCT
ijtc-409	87	9	oecd	oecd	PROPN
ijtc-409	87	10	,	,	PUNCT
ijtc-409	87	11	and	and	CCONJ
ijtc-409	87	12	latin	latin	ADJ
ijtc-409	87	13	-	-	PUNCT
ijtc-409	87	14	caribbean	caribbean	ADJ
ijtc-409	87	15	countries	country	NOUN
ijtc-409	87	16	.	.	PUNCT
ijtc-409	88	1	the	the	DET
ijtc-409	88	2	realization	realization	NOUN
ijtc-409	88	3	of	of	ADP
ijtc-409	88	4	state	state	NOUN
ijtc-409	88	5	revenues	revenue	NOUN
ijtc-409	88	6	is	be	AUX
ijtc-409	88	7	derived	derive	VERB
ijtc-409	88	8	from	from	ADP
ijtc-409	88	9	taxation	taxation	NOUN
ijtc-409	88	10	revenue	revenue	NOUN
ijtc-409	88	11	and	and	CCONJ
ijtc-409	88	12	non	non	ADJ
ijtc-409	88	13	-	-	ADJ
ijtc-409	88	14	tax	tax	ADJ
ijtc-409	88	15	state	state	NOUN
ijtc-409	88	16	revenues	revenue	NOUN
ijtc-409	88	17	(	(	PUNCT
ijtc-409	88	18	pnbp	pnbp	PROPN
ijtc-409	88	19	)	)	PUNCT
ijtc-409	88	20	which	which	PRON
ijtc-409	88	21	has	have	AUX
ijtc-409	88	22	nominal	nominal	ADJ
ijtc-409	88	23	amounted	amount	VERB
ijtc-409	88	24	to	to	ADP
ijtc-409	88	25	rp279.89	rp279.89	PROPN
ijtc-409	88	26	trillion	trillion	NUM
ijtc-409	88	27	and	and	CCONJ
ijtc-409	88	28	rp95.99	rp95.99	PROPN
ijtc-409	88	29	trillion	trillion	NUM
ijtc-409	88	30	.	.	PUNCT
ijtc-409	89	1	meanwhile	meanwhile	ADV
ijtc-409	89	2	,	,	PUNCT
ijtc-409	89	3	the	the	DET
ijtc-409	89	4	realization	realization	NOUN
ijtc-409	89	5	of	of	ADP
ijtc-409	89	6	the	the	DET
ijtc-409	89	7	grant	grant	NOUN
ijtc-409	89	8	in	in	ADP
ijtc-409	89	9	the	the	DET
ijtc-409	89	10	same	same	ADJ
ijtc-409	89	11	period	period	NOUN
ijtc-409	89	12	only	only	ADV
ijtc-409	89	13	reached	reach	VERB
ijtc-409	89	14	idr0.08	idr0.08	PROPN
ijtc-409	89	15	trillion	trillion	NUM
ijtc-409	89	16	.	.	PUNCT
ijtc-409	90	1	the	the	DET
ijtc-409	90	2	tax	tax	NOUN
ijtc-409	90	3	revenue	revenue	NOUN
ijtc-409	90	4	and	and	CCONJ
ijtc-409	90	5	pnbp	pnbp	NOUN
ijtc-409	90	6	grew	grow	VERB
ijtc-409	90	7	by	by	ADP
ijtc-409	90	8	0.43	0.43	NUM
ijtc-409	90	9	%	%	NOUN
ijtc-409	90	10	and	and	CCONJ
ijtc-409	90	11	37	37	NUM
ijtc-409	90	12	%	%	NOUN
ijtc-409	90	13	respectively	respectively	ADV
ijtc-409	90	14	.	.	PUNCT
ijtc-409	91	1	meanwhile	meanwhile	ADV
ijtc-409	91	2	,	,	PUNCT
ijtc-409	91	3	the	the	DET
ijtc-409	91	4	overall	overall	ADJ
ijtc-409	91	5	growth	growth	NOUN
ijtc-409	91	6	of	of	ADP
ijtc-409	91	7	the	the	DET
ijtc-409	91	8	tax	tax	NOUN
ijtc-409	91	9	revenue	revenue	NOUN
ijtc-409	91	10	component	component	NOUN
ijtc-409	91	11	up	up	ADP
ijtc-409	91	12	to	to	ADP
ijtc-409	91	13	the	the	DET
ijtc-409	91	14	end	end	NOUN
ijtc-409	91	15	of	of	ADP
ijtc-409	91	16	march	march	PROPN
ijtc-409	91	17	2020	2020	NUM
ijtc-409	91	18	is	be	AUX
ijtc-409	91	19	still	still	ADV
ijtc-409	91	20	sourced	source	VERB
ijtc-409	91	21	from	from	ADP
ijtc-409	91	22	taxes	taxis	NOUN
ijtc-409	91	23	on	on	ADP
ijtc-409	91	24	household	household	NOUN
ijtc-409	91	25	consumption	consumption	NOUN
ijtc-409	91	26	,	,	PUNCT
ijtc-409	91	27	although	although	SCONJ
ijtc-409	91	28	tax	tax	NOUN
ijtc-409	91	29	revenue	revenue	NOUN
ijtc-409	91	30	is	be	AUX
ijtc-409	91	31	also	also	ADV
ijtc-409	91	32	still	still	ADV
ijtc-409	91	33	overshadowed	overshadow	VERB
ijtc-409	91	34	by	by	ADP
ijtc-409	91	35	pressure	pressure	NOUN
ijtc-409	91	36	due	due	ADP
ijtc-409	91	37	to	to	ADP
ijtc-409	91	38	the	the	DET
ijtc-409	91	39	weakening	weaken	VERB
ijtc-409	91	40	trend	trend	NOUN
ijtc-409	91	41	in	in	ADP
ijtc-409	91	42	the	the	DET
ijtc-409	91	43	manufacturing	manufacturing	NOUN
ijtc-409	91	44	industry	industry	NOUN
ijtc-409	91	45	and	and	CCONJ
ijtc-409	91	46	international	international	ADJ
ijtc-409	91	47	trade	trade	NOUN
ijtc-409	91	48	activities	activity	NOUN
ijtc-409	91	49	,	,	PUNCT
ijtc-409	91	50	as	as	ADV
ijtc-409	91	51	well	well	ADV
ijtc-409	91	52	as	as	ADP
ijtc-409	91	53	the	the	DET
ijtc-409	91	54	weakening	weakening	NOUN
ijtc-409	91	55	of	of	ADP
ijtc-409	91	56	economic	economic	ADJ
ijtc-409	91	57	activity	activity	NOUN
ijtc-409	91	58	due	due	ADP
ijtc-409	91	59	to	to	ADP
ijtc-409	91	60	the	the	DET
ijtc-409	91	61	spread	spread	NOUN
ijtc-409	91	62	of	of	ADP
ijtc-409	91	63	covid-19	covid-19	PROPN
ijtc-409	91	64	.	.	PUNCT
ijtc-409	92	1	there	there	PRON
ijtc-409	92	2	was	be	VERB
ijtc-409	92	3	a	a	DET
ijtc-409	92	4	slowdown	slowdown	NOUN
ijtc-409	92	5	in	in	ADP
ijtc-409	92	6	business	business	NOUN
ijtc-409	92	7	activity	activity	NOUN
ijtc-409	92	8	at	at	ADP
ijtc-409	92	9	the	the	DET
ijtc-409	92	10	end	end	NOUN
ijtc-409	92	11	of	of	ADP
ijtc-409	92	12	march	march	PROPN
ijtc-409	92	13	2020	2020	NUM
ijtc-409	92	14	which	which	PRON
ijtc-409	92	15	has	have	VERB
ijtc-409	92	16	the	the	DET
ijtc-409	92	17	potential	potential	NOUN
ijtc-409	92	18	to	to	PART
ijtc-409	92	19	reduce	reduce	VERB
ijtc-409	92	20	domestic	domestic	ADJ
ijtc-409	92	21	value	value	NOUN
ijtc-409	92	22	added	add	VERB
ijtc-409	92	23	tax	tax	NOUN
ijtc-409	92	24	revenues	revenue	NOUN
ijtc-409	92	25	.	.	PUNCT
ijtc-409	93	1	the	the	DET
ijtc-409	93	2	government	government	NOUN
ijtc-409	93	3	provides	provide	VERB
ijtc-409	93	4	taxation	taxation	NOUN
ijtc-409	93	5	facilities	facility	NOUN
ijtc-409	93	6	in	in	ADP
ijtc-409	93	7	the	the	DET
ijtc-409	93	8	form	form	NOUN
ijtc-409	93	9	of	of	ADP
ijtc-409	93	10	relaxation	relaxation	NOUN
ijtc-409	93	11	of	of	ADP
ijtc-409	93	12	pph	pph	PROPN
ijtc-409	93	13	no	no	DET
ijtc-409	93	14	op	op	NOUN
ijtc-409	93	15	29	29	NUM
ijtc-409	93	16	payments	payment	NOUN
ijtc-409	93	17	and	and	CCONJ
ijtc-409	93	18	op	op	NOUN
ijtc-409	93	19	pph	pph	PROPN
ijtc-409	93	20	spt	spt	PROPN
ijtc-409	93	21	reporting	reporting	NOUN
ijtc-409	93	22	,	,	PUNCT
ijtc-409	93	23	which	which	PRON
ijtc-409	93	24	impact	impact	VERB
ijtc-409	93	25	the	the	DET
ijtc-409	93	26	non	non	ADJ
ijtc-409	93	27	-	-	ADJ
ijtc-409	93	28	optimal	optimal	ADJ
ijtc-409	93	29	realization	realization	NOUN
ijtc-409	93	30	of	of	ADP
ijtc-409	93	31	income	income	NOUN
ijtc-409	93	32	tax	tax	NOUN
ijtc-409	93	33	.	.	PUNCT
ijtc-409	94	1	scm	scm	PROPN
ijtc-409	94	2	integration	integration	NOUN
ijtc-409	94	3	looking	look	VERB
ijtc-409	94	4	at	at	ADP
ijtc-409	94	5	what	what	PRON
ijtc-409	94	6	the	the	DET
ijtc-409	94	7	directorate	directorate	ADJ
ijtc-409	94	8	general	general	NOUN
ijtc-409	94	9	of	of	ADP
ijtc-409	94	10	taxation	taxation	NOUN
ijtc-409	94	11	(	(	PUNCT
ijtc-409	94	12	dgt	dgt	NOUN
ijtc-409	94	13	)	)	PUNCT
ijtc-409	94	14	has	have	AUX
ijtc-409	94	15	done	do	VERB
ijtc-409	94	16	so	so	ADV
ijtc-409	94	17	far	far	ADV
ijtc-409	94	18	and	and	CCONJ
ijtc-409	94	19	the	the	DET
ijtc-409	94	20	dynamics	dynamic	NOUN
ijtc-409	94	21	and	and	CCONJ
ijtc-409	94	22	performance	performance	NOUN
ijtc-409	94	23	of	of	ADP
ijtc-409	94	24	taxation	taxation	NOUN
ijtc-409	94	25	in	in	ADP
ijtc-409	94	26	indonesia	indonesia	PROPN
ijtc-409	94	27	from	from	ADP
ijtc-409	94	28	the	the	DET
ijtc-409	94	29	data	datum	NOUN
ijtc-409	94	30	shared	share	VERB
ijtc-409	94	31	by	by	ADP
ijtc-409	94	32	dgt	dgt	PROPN
ijtc-409	94	33	,	,	PUNCT
ijtc-409	94	34	here	here	ADV
ijtc-409	94	35	are	be	AUX
ijtc-409	94	36	some	some	DET
ijtc-409	94	37	information	information	NOUN
ijtc-409	94	38	stated	state	VERB
ijtc-409	94	39	:	:	PUNCT
ijtc-409	94	40	dgt	dgt	NOUN
ijtc-409	94	41	steps	step	NOUN
ijtc-409	94	42	&	&	CCONJ
ijtc-409	94	43	strategies	strategy	NOUN
ijtc-409	94	44	are	be	AUX
ijtc-409	94	45	good	good	ADJ
ijtc-409	94	46	enough	enough	ADJ
ijtc-409	94	47	optimization	optimization	NOUN
ijtc-409	94	48	aspects	aspect	NOUN
ijtc-409	94	49	of	of	ADP
ijtc-409	94	50	the	the	DET
ijtc-409	94	51	strategies	strategy	NOUN
ijtc-409	94	52	that	that	PRON
ijtc-409	94	53	have	have	AUX
ijtc-409	94	54	been	be	AUX
ijtc-409	94	55	implemented	implement	VERB
ijtc-409	94	56	can	can	AUX
ijtc-409	94	57	be	be	AUX
ijtc-409	94	58	further	far	ADV
ijtc-409	94	59	refined	refine	VERB
ijtc-409	94	60	,	,	PUNCT
ijtc-409	94	61	i.e.	i.e.	X
ijtc-409	94	62	with	with	ADP
ijtc-409	94	63	the	the	DET
ijtc-409	94	64	principle	principle	ADJ
ijtc-409	94	65	approach	approach	NOUN
ijtc-409	94	66	of	of	ADP
ijtc-409	94	67	supply	supply	NOUN
ijtc-409	94	68	chain	chain	NOUN
ijtc-409	94	69	management	management	NOUN
ijtc-409	94	70	integration	integration	NOUN
ijtc-409	94	71	.	.	PUNCT
ijtc-409	95	1	the	the	DET
ijtc-409	95	2	sme	sme	NOUN
ijtc-409	95	3	sector	sector	NOUN
ijtc-409	95	4	is	be	AUX
ijtc-409	95	5	also	also	ADV
ijtc-409	95	6	experiencing	experience	VERB
ijtc-409	95	7	problems	problem	NOUN
ijtc-409	95	8	,	,	PUNCT
ijtc-409	95	9	while	while	SCONJ
ijtc-409	95	10	there	there	PRON
ijtc-409	95	11	are	be	VERB
ijtc-409	95	12	increasingly	increasingly	ADV
ijtc-409	95	13	pressured	pressure	VERB
ijtc-409	95	14	,	,	PUNCT
ijtc-409	95	15	on	on	ADP
ijtc-409	95	16	the	the	DET
ijtc-409	95	17	other	other	ADJ
ijtc-409	95	18	hand	hand	NOUN
ijtc-409	95	19	,	,	PUNCT
ijtc-409	95	20	is	be	AUX
ijtc-409	95	21	the	the	DET
ijtc-409	95	22	level	level	NOUN
ijtc-409	95	23	of	of	ADP
ijtc-409	95	24	compliance	compliance	NOUN
ijtc-409	95	25	with	with	ADP
ijtc-409	95	26	tax	tax	NOUN
ijtc-409	95	27	payments	payment	NOUN
ijtc-409	95	28	that	that	PRON
ijtc-409	95	29	are	be	AUX
ijtc-409	95	30	still	still	ADV
ijtc-409	95	31	low	low	ADJ
ijtc-409	95	32	.	.	PUNCT
ijtc-409	96	1	this	this	DET
ijtc-409	96	2	aspect	aspect	NOUN
ijtc-409	96	3	also	also	ADV
ijtc-409	96	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	96	5	strategies	strategy	NOUN
ijtc-409	96	6	for	for	ADP
ijtc-409	96	7	maintaining	maintain	VERB
ijtc-409	96	8	tax	tax	NOUN
ijtc-409	96	9	compliance	compliance	NOUN
ijtc-409	96	10	of	of	ADP
ijtc-409	96	11	smes	sme	NOUN
ijtc-409	96	12	during	during	ADP
ijtc-409	96	13	covid-19	covid-19	PROPN
ijtc-409	96	14	pandemic	pandemic	NOUN
ijtc-409	96	15	by	by	ADP
ijtc-409	96	16	using	use	VERB
ijtc-409	96	17	supply	supply	NOUN
ijtc-409	96	18	chain	chain	NOUN
ijtc-409	96	19	management	management	NOUN
ijtc-409	96	20	integration	integration	NOUN
ijtc-409	96	21	approach	approach	NOUN
ijtc-409	96	22	fahriyah	fahriyah	NOUN
ijtc-409	96	23	,	,	PUNCT
ijtc-409	96	24	andayani	andayani	ADJ
ijtc-409	96	25	,	,	PUNCT
ijtc-409	96	26	yoseph	yoseph	NOUN
ijtc-409	96	27	,	,	PUNCT
ijtc-409	96	28	nurwibowo	nurwibowo	PROPN
ijtc-409	96	29	,	,	PUNCT
ijtc-409	96	30	irawan	irawan	NOUN
ijtc-409	96	31	61	61	NUM
ijtc-409	96	32	|	|	ADV
ijtc-409	96	33	ilomata	ilomata	PROPN
ijtc-409	96	34	international	international	ADJ
ijtc-409	96	35	journal	journal	NOUN
ijtc-409	96	36	of	of	ADP
ijtc-409	96	37	tax	tax	PROPN
ijtc-409	96	38	&	&	CCONJ
ijtc-409	96	39	accounting	accounting	PROPN
ijtc-409	96	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-409	96	41	needs	need	NOUN
ijtc-409	96	42	to	to	PART
ijtc-409	96	43	be	be	AUX
ijtc-409	96	44	deepened	deepen	VERB
ijtc-409	96	45	to	to	PART
ijtc-409	96	46	get	get	VERB
ijtc-409	96	47	improvement	improvement	NOUN
ijtc-409	96	48	on	on	ADP
ijtc-409	96	49	all	all	PRON
ijtc-409	96	50	of	of	ADP
ijtc-409	96	51	the	the	DET
ijtc-409	96	52	related	related	ADJ
ijtc-409	96	53	parties	party	NOUN
ijtc-409	96	54	or	or	CCONJ
ijtc-409	96	55	in	in	ADP
ijtc-409	96	56	terms	term	NOUN
ijtc-409	96	57	of	of	ADP
ijtc-409	96	58	the	the	DET
ijtc-409	96	59	indonesian	indonesian	ADJ
ijtc-409	96	60	taxation	taxation	PROPN
ijtc-409	96	61	scm	scm	PROPN
ijtc-409	96	62	environment	environment	PROPN
ijtc-409	96	63	.	.	PUNCT
ijtc-409	97	1	as	as	SCONJ
ijtc-409	97	2	has	have	AUX
ijtc-409	97	3	been	be	AUX
ijtc-409	97	4	proven	prove	VERB
ijtc-409	97	5	starting	start	VERB
ijtc-409	97	6	from	from	ADP
ijtc-409	97	7	the	the	DET
ijtc-409	97	8	history	history	NOUN
ijtc-409	97	9	of	of	ADP
ijtc-409	97	10	warfare	warfare	NOUN
ijtc-409	97	11	,	,	PUNCT
ijtc-409	97	12	and	and	CCONJ
ijtc-409	97	13	companies	company	NOUN
ijtc-409	97	14	that	that	PRON
ijtc-409	97	15	can	can	AUX
ijtc-409	97	16	get	get	VERB
ijtc-409	97	17	through	through	ADP
ijtc-409	97	18	a	a	DET
ijtc-409	97	19	crisis	crisis	NOUN
ijtc-409	97	20	well	well	ADV
ijtc-409	97	21	,	,	PUNCT
ijtc-409	97	22	use	use	VERB
ijtc-409	97	23	the	the	DET
ijtc-409	97	24	principles	principle	NOUN
ijtc-409	97	25	of	of	ADP
ijtc-409	97	26	the	the	DET
ijtc-409	97	27	supply	supply	NOUN
ijtc-409	97	28	chain	chain	NOUN
ijtc-409	97	29	management	management	NOUN
ijtc-409	97	30	approach	approach	NOUN
ijtc-409	97	31	in	in	ADP
ijtc-409	97	32	maximizing	maximize	VERB
ijtc-409	97	33	strategy	strategy	NOUN
ijtc-409	97	34	and	and	CCONJ
ijtc-409	97	35	implementation	implementation	NOUN
ijtc-409	97	36	.	.	PUNCT
ijtc-409	98	1	from	from	ADP
ijtc-409	98	2	the	the	DET
ijtc-409	98	3	implementation	implementation	NOUN
ijtc-409	98	4	and	and	CCONJ
ijtc-409	98	5	dynamics	dynamic	NOUN
ijtc-409	98	6	of	of	ADP
ijtc-409	98	7	the	the	DET
ijtc-409	98	8	tax	tax	NOUN
ijtc-409	98	9	so	so	ADV
ijtc-409	98	10	far	far	ADV
ijtc-409	98	11	as	as	ADV
ijtc-409	98	12	well	well	ADV
ijtc-409	98	13	as	as	ADP
ijtc-409	98	14	the	the	DET
ijtc-409	98	15	data	datum	NOUN
ijtc-409	98	16	that	that	PRON
ijtc-409	98	17	has	have	AUX
ijtc-409	98	18	been	be	AUX
ijtc-409	98	19	submitted	submit	VERB
ijtc-409	98	20	by	by	ADP
ijtc-409	98	21	dgt	dgt	PROPN
ijtc-409	98	22	&	&	CCONJ
ijtc-409	98	23	ministry	ministry	PROPN
ijtc-409	98	24	of	of	ADP
ijtc-409	98	25	ri	ri	PROPN
ijtc-409	98	26	,	,	PUNCT
ijtc-409	98	27	several	several	ADJ
ijtc-409	98	28	scm	scm	PROPN
ijtc-409	98	29	principles	principle	NOUN
ijtc-409	98	30	need	need	VERB
ijtc-409	98	31	to	to	PART
ijtc-409	98	32	be	be	AUX
ijtc-409	98	33	implemented	implement	VERB
ijtc-409	98	34	.	.	PUNCT
ijtc-409	99	1	also	also	ADV
ijtc-409	99	2	,	,	PUNCT
ijtc-409	99	3	the	the	DET
ijtc-409	99	4	implementation	implementation	NOUN
ijtc-409	99	5	details	detail	NOUN
ijtc-409	99	6	can	can	AUX
ijtc-409	99	7	be	be	AUX
ijtc-409	99	8	adjusted	adjust	VERB
ijtc-409	99	9	in	in	ADP
ijtc-409	99	10	each	each	PRON
ijtc-409	99	11	of	of	ADP
ijtc-409	99	12	the	the	DET
ijtc-409	99	13	points	point	NOUN
ijtc-409	99	14	&	&	CCONJ
ijtc-409	99	15	concerns	concern	NOUN
ijtc-409	99	16	as	as	SCONJ
ijtc-409	99	17	follows	follow	VERB
ijtc-409	99	18	:	:	PUNCT
ijtc-409	99	19	indonesian	indonesian	ADJ
ijtc-409	99	20	tax	tax	NOUN
ijtc-409	99	21	share	share	NOUN
ijtc-409	99	22	holders	holder	NOUN
ijtc-409	99	23	must	must	AUX
ijtc-409	99	24	be	be	AUX
ijtc-409	99	25	in	in	ADP
ijtc-409	99	26	line	line	NOUN
ijtc-409	99	27	with	with	ADP
ijtc-409	99	28	the	the	DET
ijtc-409	99	29	greatest	great	ADJ
ijtc-409	99	30	business	business	NOUN
ijtc-409	99	31	environment	environment	NOUN
ijtc-409	99	32	challenge	challenge	NOUN
ijtc-409	99	33	today	today	NOUN
ijtc-409	99	34	,	,	PUNCT
ijtc-409	99	35	which	which	PRON
ijtc-409	99	36	is	be	AUX
ijtc-409	99	37	the	the	DET
ijtc-409	99	38	integration	integration	NOUN
ijtc-409	99	39	(	(	PUNCT
ijtc-409	99	40	to	to	PART
ijtc-409	99	41	achieve	achieve	VERB
ijtc-409	99	42	linkage	linkage	NOUN
ijtc-409	99	43	&	&	CCONJ
ijtc-409	99	44	co	co	NOUN
ijtc-409	99	45	-	-	NOUN
ijtc-409	99	46	ordination	ordination	NOUN
ijtc-409	99	47	collaboratively	collaboratively	ADV
ijtc-409	99	48	)	)	PUNCT
ijtc-409	99	49	of	of	ADP
ijtc-409	99	50	supply	supply	NOUN
ijtc-409	99	51	chains	chain	NOUN
ijtc-409	99	52	between	between	ADP
ijtc-409	99	53	the	the	DET
ijtc-409	99	54	processes	process	NOUN
ijtc-409	99	55	of	of	ADP
ijtc-409	99	56	other	other	ADJ
ijtc-409	99	57	entities	entity	NOUN
ijtc-409	99	58	in	in	ADP
ijtc-409	99	59	the	the	DET
ijtc-409	99	60	pipeline	pipeline	NOUN
ijtc-409	99	61	and	and	CCONJ
ijtc-409	99	62	the	the	DET
ijtc-409	99	63	organization	organization	NOUN
ijtc-409	99	64	itself	itself	PRON
ijtc-409	99	65	to	to	PART
ijtc-409	99	66	satisfy	satisfy	VERB
ijtc-409	99	67	ultimate	ultimate	ADJ
ijtc-409	99	68	customers	customer	NOUN
ijtc-409	99	69	and	and	CCONJ
ijtc-409	99	70	obtain	obtain	VERB
ijtc-409	99	71	value	value	NOUN
ijtc-409	99	72	for	for	ADP
ijtc-409	99	73	those	those	DET
ijtc-409	99	74	companies	company	NOUN
ijtc-409	99	75	(	(	PUNCT
ijtc-409	99	76	group	group	NOUN
ijtc-409	99	77	chain	chain	NOUN
ijtc-409	99	78	)	)	PUNCT
ijtc-409	99	79	the	the	DET
ijtc-409	99	80	supply	supply	NOUN
ijtc-409	99	81	chain	chain	NOUN
ijtc-409	99	82	and	and	CCONJ
ijtc-409	99	83	competitive	competitive	ADJ
ijtc-409	99	84	performance	performance	NOUN
ijtc-409	99	85	indonesia	indonesia	PROPN
ijtc-409	99	86	tax	tax	NOUN
ijtc-409	99	87	authority	authority	NOUN
ijtc-409	99	88	(	(	PUNCT
ijtc-409	99	89	dgt	dgt	NOUN
ijtc-409	99	90	)	)	PUNCT
ijtc-409	99	91	stated	state	VERB
ijtc-409	99	92	that	that	SCONJ
ijtc-409	99	93	all	all	DET
ijtc-409	99	94	indonesian	indonesian	ADJ
ijtc-409	99	95	tax	tax	NOUN
ijtc-409	99	96	share	share	NOUN
ijtc-409	99	97	holder	holder	NOUN
ijtc-409	99	98	is	be	AUX
ijtc-409	99	99	integrated	integrate	VERB
ijtc-409	99	100	as	as	SCONJ
ijtc-409	99	101	the	the	DET
ijtc-409	99	102	supply	supply	NOUN
ijtc-409	99	103	chain	chain	NOUN
ijtc-409	99	104	is	be	AUX
ijtc-409	99	105	the	the	DET
ijtc-409	99	106	network	network	NOUN
ijtc-409	99	107	,	,	PUNCT
ijtc-409	99	108	through	through	ADP
ijtc-409	99	109	upstream	upstream	ADJ
ijtc-409	99	110	and	and	CCONJ
ijtc-409	99	111	downstream	downstream	ADJ
ijtc-409	99	112	linkages	linkage	NOUN
ijtc-409	99	113	.	.	PUNCT
ijtc-409	100	1	it	it	PRON
ijtc-409	100	2	is	be	AUX
ijtc-409	100	3	in	in	ADP
ijtc-409	100	4	the	the	DET
ijtc-409	100	5	different	different	ADJ
ijtc-409	100	6	processes	process	NOUN
ijtc-409	100	7	and	and	CCONJ
ijtc-409	100	8	activities	activity	NOUN
ijtc-409	100	9	that	that	PRON
ijtc-409	100	10	produce	produce	VERB
ijtc-409	100	11	value	value	NOUN
ijtc-409	100	12	in	in	ADP
ijtc-409	100	13	the	the	DET
ijtc-409	100	14	form	form	NOUN
ijtc-409	100	15	of	of	ADP
ijtc-409	100	16	products	product	NOUN
ijtc-409	100	17	and	and	CCONJ
ijtc-409	100	18	services	service	NOUN
ijtc-409	100	19	in	in	ADP
ijtc-409	100	20	the	the	DET
ijtc-409	100	21	hands	hand	NOUN
ijtc-409	100	22	of	of	ADP
ijtc-409	100	23	the	the	DET
ijtc-409	100	24	ultimate	ultimate	ADJ
ijtc-409	100	25	consumer	consumer	NOUN
ijtc-409	100	26	.	.	PUNCT
ijtc-409	101	1	value	value	NOUN
ijtc-409	101	2	is	be	AUX
ijtc-409	101	3	one	one	NUM
ijtc-409	101	4	of	of	ADP
ijtc-409	101	5	the	the	DET
ijtc-409	101	6	important	important	ADJ
ijtc-409	101	7	keys	key	NOUN
ijtc-409	101	8	to	to	PART
ijtc-409	101	9	perform	perform	VERB
ijtc-409	101	10	the	the	DET
ijtc-409	101	11	best	good	ADJ
ijtc-409	101	12	performance	performance	NOUN
ijtc-409	101	13	of	of	ADP
ijtc-409	101	14	the	the	DET
ijtc-409	101	15	indonesia	indonesia	PROPN
ijtc-409	101	16	tax	tax	NOUN
ijtc-409	101	17	system	system	NOUN
ijtc-409	101	18	.	.	PUNCT
ijtc-409	102	1	here	here	ADV
ijtc-409	102	2	,	,	PUNCT
ijtc-409	102	3	it	it	PRON
ijtc-409	102	4	is	be	AUX
ijtc-409	102	5	an	an	DET
ijtc-409	102	6	urgency	urgency	NOUN
ijtc-409	102	7	to	to	PART
ijtc-409	102	8	avoid	avoid	VERB
ijtc-409	102	9	traditional	traditional	ADJ
ijtc-409	102	10	-	-	PUNCT
ijtc-409	102	11	style	style	NOUN
ijtc-409	102	12	-	-	PUNCT
ijtc-409	102	13	organization	organization	NOUN
ijtc-409	102	14	who	who	PRON
ijtc-409	102	15	viewed	view	VERB
ijtc-409	102	16	itself	itself	PRON
ijtc-409	102	17	as	as	ADP
ijtc-409	102	18	entities	entity	NOUN
ijtc-409	102	19	that	that	PRON
ijtc-409	102	20	exists	exist	VERB
ijtc-409	102	21	independently	independently	ADV
ijtc-409	102	22	from	from	ADP
ijtc-409	102	23	others	other	NOUN
ijtc-409	102	24	.	.	PUNCT
ijtc-409	103	1	indeed	indeed	ADV
ijtc-409	103	2	,	,	PUNCT
ijtc-409	103	3	they	they	PRON
ijtc-409	103	4	need	need	VERB
ijtc-409	103	5	to	to	PART
ijtc-409	103	6	compete	compete	VERB
ijtc-409	103	7	with	with	ADP
ijtc-409	103	8	other	other	ADJ
ijtc-409	103	9	country	country	NOUN
ijtc-409	103	10	’s	’s	PART
ijtc-409	103	11	organization	organization	NOUN
ijtc-409	103	12	to	to	PART
ijtc-409	103	13	survive	survive	VERB
ijtc-409	103	14	.	.	PUNCT
ijtc-409	104	1	the	the	DET
ijtc-409	104	2	real	real	ADJ
ijtc-409	104	3	competition	competition	NOUN
ijtc-409	104	4	is	be	AUX
ijtc-409	104	5	not	not	PART
ijtc-409	104	6	one	one	NUM
ijtc-409	104	7	entity	entity	NOUN
ijtc-409	104	8	against	against	ADP
ijtc-409	104	9	one	one	NUM
ijtc-409	104	10	other	other	ADJ
ijtc-409	104	11	entity	entity	NOUN
ijtc-409	104	12	but	but	CCONJ
ijtc-409	104	13	rather	rather	ADV
ijtc-409	104	14	supply	supply	VERB
ijtc-409	104	15	chain	chain	NOUN
ijtc-409	104	16	against	against	ADP
ijtc-409	104	17	supply	supply	NOUN
ijtc-409	104	18	chain	chain	NOUN
ijtc-409	104	19	.	.	PUNCT
ijtc-409	105	1	thus	thus	ADV
ijtc-409	105	2	,	,	PUNCT
ijtc-409	105	3	internal	internal	ADJ
ijtc-409	105	4	integration	integration	NOUN
ijtc-409	105	5	itself	itself	PRON
ijtc-409	105	6	is	be	AUX
ijtc-409	105	7	not	not	PART
ijtc-409	105	8	sufficient	sufficient	ADJ
ijtc-409	105	9	(	(	PUNCT
ijtc-409	105	10	hu	hu	PROPN
ijtc-409	105	11	et	et	PROPN
ijtc-409	105	12	al	al	PROPN
ijtc-409	105	13	.	.	PROPN
ijtc-409	105	14	,	,	PUNCT
ijtc-409	105	15	2019	2019	NUM
ijtc-409	105	16	;	;	PUNCT
ijtc-409	105	17	turker	turker	NOUN
ijtc-409	105	18	&	&	CCONJ
ijtc-409	105	19	altuntas	altunta	NOUN
ijtc-409	105	20	,	,	PUNCT
ijtc-409	105	21	2014	2014	NUM
ijtc-409	105	22	)	)	PUNCT
ijtc-409	105	23	.	.	PUNCT
ijtc-409	106	1	supply	supply	NOUN
ijtc-409	106	2	chain	chain	NOUN
ijtc-409	106	3	management	management	NOUN
ijtc-409	106	4	is	be	AUX
ijtc-409	106	5	a	a	DET
ijtc-409	106	6	comprehensive	comprehensive	ADJ
ijtc-409	106	7	system	system	NOUN
ijtc-409	106	8	that	that	PRON
ijtc-409	106	9	can	can	AUX
ijtc-409	106	10	be	be	AUX
ijtc-409	106	11	approached	approach	VERB
ijtc-409	106	12	by	by	ADP
ijtc-409	106	13	taking	take	VERB
ijtc-409	106	14	advantage	advantage	NOUN
ijtc-409	106	15	of	of	ADP
ijtc-409	106	16	some	some	DET
ijtc-409	106	17	leverage	leverage	NOUN
ijtc-409	106	18	tools	tool	NOUN
ijtc-409	106	19	(	(	PUNCT
ijtc-409	106	20	madhani	madhani	X
ijtc-409	106	21	,	,	PUNCT
ijtc-409	106	22	2019	2019	NUM
ijtc-409	106	23	)	)	PUNCT
ijtc-409	106	24	.	.	PUNCT
ijtc-409	107	1	the	the	DET
ijtc-409	107	2	dgt	dgt	PROPN
ijtc-409	107	3	can	can	AUX
ijtc-409	107	4	take	take	VERB
ijtc-409	107	5	some	some	PRON
ijtc-409	107	6	of	of	ADP
ijtc-409	107	7	the	the	DET
ijtc-409	107	8	leverage	leverage	NOUN
ijtc-409	107	9	tools	tool	NOUN
ijtc-409	107	10	to	to	PART
ijtc-409	107	11	optimize	optimize	VERB
ijtc-409	107	12	implementation	implementation	NOUN
ijtc-409	107	13	of	of	ADP
ijtc-409	107	14	scm	scm	PROPN
ijtc-409	107	15	such	such	ADJ
ijtc-409	107	16	as	as	ADP
ijtc-409	107	17	:	:	PUNCT
ijtc-409	107	18	collaboration	collaboration	NOUN
ijtc-409	107	19	with	with	ADP
ijtc-409	107	20	scm	scm	PROPN
ijtc-409	107	21	experts	expert	NOUN
ijtc-409	107	22	to	to	PART
ijtc-409	107	23	ensure	ensure	VERB
ijtc-409	107	24	the	the	DET
ijtc-409	107	25	proper	proper	ADJ
ijtc-409	107	26	scm	scm	PROPN
ijtc-409	107	27	managements	management	NOUN
ijtc-409	107	28	benchmarking	benchmarke	VERB
ijtc-409	107	29	into	into	ADP
ijtc-409	107	30	business	business	NOUN
ijtc-409	107	31	environment	environment	NOUN
ijtc-409	107	32	who	who	PRON
ijtc-409	107	33	has	have	VERB
ijtc-409	107	34	an	an	DET
ijtc-409	107	35	excellent	excellent	ADJ
ijtc-409	107	36	performance	performance	NOUN
ijtc-409	107	37	by	by	ADP
ijtc-409	107	38	scm	scm	PROPN
ijtc-409	107	39	improvement	improvement	PROPN
ijtc-409	107	40	&	&	CCONJ
ijtc-409	107	41	integration	integration	NOUN
ijtc-409	107	42	make	make	VERB
ijtc-409	107	43	sure	sure	ADJ
ijtc-409	107	44	to	to	PART
ijtc-409	107	45	do	do	VERB
ijtc-409	107	46	proper	proper	ADJ
ijtc-409	107	47	scm	scm	NOUN
ijtc-409	107	48	standardization	standardization	NOUN
ijtc-409	107	49	at	at	ADP
ijtc-409	107	50	all	all	ADV
ijtc-409	107	51	related	related	ADJ
ijtc-409	107	52	aspects	aspect	NOUN
ijtc-409	107	53	1	1	NUM
ijtc-409	107	54	.	.	PUNCT
ijtc-409	108	1	the	the	DET
ijtc-409	108	2	changing	change	VERB
ijtc-409	108	3	competitive	competitive	ADJ
ijtc-409	108	4	environment	environment	NOUN
ijtc-409	108	5	as	as	ADP
ijtc-409	108	6	the	the	DET
ijtc-409	108	7	competitive	competitive	ADJ
ijtc-409	108	8	context	context	NOUN
ijtc-409	108	9	of	of	ADP
ijtc-409	108	10	business	business	NOUN
ijtc-409	108	11	continues	continue	VERB
ijtc-409	108	12	to	to	PART
ijtc-409	108	13	change	change	VERB
ijtc-409	108	14	,	,	PUNCT
ijtc-409	108	15	bringing	bring	VERB
ijtc-409	108	16	with	with	ADP
ijtc-409	108	17	its	its	PRON
ijtc-409	108	18	new	new	ADJ
ijtc-409	108	19	complexities	complexity	NOUN
ijtc-409	108	20	and	and	CCONJ
ijtc-409	108	21	concerns	concern	NOUN
ijtc-409	108	22	for	for	ADP
ijtc-409	108	23	management	management	NOUN
ijtc-409	108	24	generally	generally	ADV
ijtc-409	108	25	.	.	PUNCT
ijtc-409	109	1	it	it	PRON
ijtc-409	109	2	also	also	ADV
ijtc-409	109	3	has	have	VERB
ijtc-409	109	4	to	to	PART
ijtc-409	109	5	be	be	AUX
ijtc-409	109	6	recognized	recognize	VERB
ijtc-409	109	7	that	that	SCONJ
ijtc-409	109	8	the	the	DET
ijtc-409	109	9	impact	impact	NOUN
ijtc-409	109	10	on	on	ADP
ijtc-409	109	11	the	the	DET
ijtc-409	109	12	indonesian	indonesian	ADJ
ijtc-409	109	13	taxation	taxation	NOUN
ijtc-409	109	14	system	system	NOUN
ijtc-409	109	15	of	of	ADP
ijtc-409	109	16	these	these	DET
ijtc-409	109	17	changes	change	NOUN
ijtc-409	109	18	must	must	AUX
ijtc-409	109	19	be	be	AUX
ijtc-409	109	20	considerable	considerable	ADJ
ijtc-409	109	21	.	.	PUNCT
ijtc-409	110	1	the	the	DET
ijtc-409	110	2	challenges	challenge	NOUN
ijtc-409	110	3	are	be	AUX
ijtc-409	110	4	perhaps	perhaps	ADV
ijtc-409	110	5	the	the	DET
ijtc-409	110	6	most	most	ADV
ijtc-409	110	7	pressing	press	VERB
ijtc-409	110	8	currently	currently	ADV
ijtc-409	110	9	are	be	AUX
ijtc-409	110	10	:	:	PUNCT
ijtc-409	110	11	the	the	DET
ijtc-409	110	12	new	new	ADJ
ijtc-409	110	13	rules	rule	NOUN
ijtc-409	110	14	of	of	ADP
ijtc-409	110	15	competition	competition	NOUN
ijtc-409	110	16	globalization	globalization	NOUN
ijtc-409	110	17	of	of	ADP
ijtc-409	110	18	industry	industry	NOUN
ijtc-409	110	19	downward	downward	ADJ
ijtc-409	110	20	pressure	pressure	NOUN
ijtc-409	110	21	on	on	ADP
ijtc-409	110	22	price	price	NOUN
ijtc-409	110	23	or	or	CCONJ
ijtc-409	110	24	economic	economic	ADJ
ijtc-409	110	25	consideration	consideration	NOUN
ijtc-409	110	26	customers	customer	NOUN
ijtc-409	110	27	taking	take	VERB
ijtc-409	110	28	control	control	NOUN
ijtc-409	110	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	110	30	strategies	strategy	NOUN
ijtc-409	110	31	for	for	ADP
ijtc-409	110	32	maintaining	maintain	VERB
ijtc-409	110	33	tax	tax	NOUN
ijtc-409	110	34	compliance	compliance	NOUN
ijtc-409	110	35	of	of	ADP
ijtc-409	110	36	smes	sme	NOUN
ijtc-409	110	37	during	during	ADP
ijtc-409	110	38	covid-19	covid-19	PROPN
ijtc-409	110	39	pandemic	pandemic	NOUN
ijtc-409	110	40	by	by	ADP
ijtc-409	110	41	using	use	VERB
ijtc-409	110	42	supply	supply	NOUN
ijtc-409	110	43	chain	chain	NOUN
ijtc-409	110	44	management	management	NOUN
ijtc-409	110	45	integration	integration	NOUN
ijtc-409	110	46	approach	approach	NOUN
ijtc-409	110	47	fahriyah	fahriyah	NOUN
ijtc-409	110	48	,	,	PUNCT
ijtc-409	110	49	andayani	andayani	ADJ
ijtc-409	110	50	,	,	PUNCT
ijtc-409	110	51	yoseph	yoseph	NOUN
ijtc-409	110	52	,	,	PUNCT
ijtc-409	110	53	nurwibowo	nurwibowo	PROPN
ijtc-409	110	54	,	,	PUNCT
ijtc-409	110	55	irawan	irawan	NOUN
ijtc-409	110	56	62	62	NUM
ijtc-409	110	57	|	|	ADV
ijtc-409	110	58	ilomata	ilomata	PROPN
ijtc-409	110	59	international	international	ADJ
ijtc-409	110	60	journal	journal	NOUN
ijtc-409	110	61	of	of	ADP
ijtc-409	110	62	tax	tax	PROPN
ijtc-409	110	63	&	&	CCONJ
ijtc-409	110	64	accounting	accounting	NOUN
ijtc-409	110	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-409	110	66	in	in	ADP
ijtc-409	110	67	terms	term	NOUN
ijtc-409	110	68	of	of	ADP
ijtc-409	110	69	the	the	DET
ijtc-409	110	70	indonesian	indonesian	ADJ
ijtc-409	110	71	tax	tax	NOUN
ijtc-409	110	72	system	system	NOUN
ijtc-409	110	73	,	,	PUNCT
ijtc-409	110	74	there	there	PRON
ijtc-409	110	75	were	be	VERB
ijtc-409	110	76	many	many	ADJ
ijtc-409	110	77	changes	change	NOUN
ijtc-409	110	78	and	and	CCONJ
ijtc-409	110	79	challenges	challenge	NOUN
ijtc-409	110	80	such	such	ADJ
ijtc-409	110	81	as	as	ADP
ijtc-409	110	82	:	:	PUNCT
ijtc-409	110	83	new	new	ADJ
ijtc-409	110	84	economic	economic	ADJ
ijtc-409	110	85	era	era	NOUN
ijtc-409	110	86	and	and	CCONJ
ijtc-409	110	87	globalization	globalization	NOUN
ijtc-409	110	88	,	,	PUNCT
ijtc-409	110	89	while	while	SCONJ
ijtc-409	110	90	indonesia	indonesia	PROPN
ijtc-409	110	91	on	on	ADP
ijtc-409	110	92	the	the	DET
ijtc-409	110	93	warm	warm	ADJ
ijtc-409	110	94	economical	economical	ADJ
ijtc-409	110	95	competition	competition	NOUN
ijtc-409	110	96	with	with	ADP
ijtc-409	110	97	other	other	ADJ
ijtc-409	110	98	country	country	NOUN
ijtc-409	110	99	automatically	automatically	ADV
ijtc-409	110	100	bring	bring	VERB
ijtc-409	110	101	out	out	ADP
ijtc-409	110	102	many	many	ADJ
ijtc-409	110	103	challenges	challenge	NOUN
ijtc-409	110	104	that	that	SCONJ
ijtc-409	110	105	tax	tax	NOUN
ijtc-409	110	106	authority	authority	NOUN
ijtc-409	110	107	must	must	AUX
ijtc-409	110	108	have	have	VERB
ijtc-409	110	109	update	update	NOUN
ijtc-409	110	110	style	style	NOUN
ijtc-409	110	111	to	to	PART
ijtc-409	110	112	push	push	VERB
ijtc-409	110	113	this	this	PRON
ijtc-409	110	114	as	as	ADP
ijtc-409	110	115	a	a	DET
ijtc-409	110	116	benefit	benefit	NOUN
ijtc-409	110	117	for	for	ADP
ijtc-409	110	118	the	the	DET
ijtc-409	110	119	country	country	NOUN
ijtc-409	110	120	.	.	PUNCT
ijtc-409	111	1	in	in	ADP
ijtc-409	111	2	terms	term	NOUN
ijtc-409	111	3	of	of	ADP
ijtc-409	111	4	sme	sme	NOUN
ijtc-409	111	5	people	people	NOUN
ijtc-409	111	6	,	,	PUNCT
ijtc-409	111	7	dgt	dgt	PROPN
ijtc-409	111	8	has	have	VERB
ijtc-409	111	9	some	some	DET
ijtc-409	111	10	new	new	ADJ
ijtc-409	111	11	and	and	CCONJ
ijtc-409	111	12	interesting	interesting	ADJ
ijtc-409	111	13	policies	policy	NOUN
ijtc-409	111	14	to	to	PART
ijtc-409	111	15	attract	attract	VERB
ijtc-409	111	16	them	they	PRON
ijtc-409	111	17	.	.	PUNCT
ijtc-409	112	1	while	while	SCONJ
ijtc-409	112	2	dgt	dgt	PROPN
ijtc-409	112	3	ca	can	AUX
ijtc-409	112	4	n’t	not	PART
ijtc-409	112	5	act	act	VERB
ijtc-409	112	6	as	as	ADP
ijtc-409	112	7	a	a	DET
ijtc-409	112	8	single	single	ADJ
ijtc-409	112	9	player	player	NOUN
ijtc-409	112	10	,	,	PUNCT
ijtc-409	112	11	it	it	PRON
ijtc-409	112	12	must	must	AUX
ijtc-409	112	13	be	be	AUX
ijtc-409	112	14	collaborative	collaborative	ADJ
ijtc-409	112	15	work	work	NOUN
ijtc-409	112	16	of	of	ADP
ijtc-409	112	17	socialization	socialization	NOUN
ijtc-409	112	18	,	,	PUNCT
ijtc-409	112	19	especially	especially	ADV
ijtc-409	112	20	to	to	PART
ijtc-409	112	21	set	set	VERB
ijtc-409	112	22	some	some	DET
ijtc-409	112	23	interesting	interesting	ADJ
ijtc-409	112	24	value	value	NOUN
ijtc-409	112	25	for	for	ADP
ijtc-409	112	26	citizen	citizen	NOUN
ijtc-409	112	27	tax	tax	NOUN
ijtc-409	112	28	obligation	obligation	NOUN
ijtc-409	112	29	and	and	CCONJ
ijtc-409	112	30	to	to	PART
ijtc-409	112	31	make	make	VERB
ijtc-409	112	32	sure	sure	ADJ
ijtc-409	112	33	that	that	SCONJ
ijtc-409	112	34	the	the	DET
ijtc-409	112	35	value	value	NOUN
ijtc-409	112	36	is	be	AUX
ijtc-409	112	37	properly	properly	ADV
ijtc-409	112	38	delivered	deliver	VERB
ijtc-409	112	39	.	.	PUNCT
ijtc-409	113	1	give	give	VERB
ijtc-409	113	2	the	the	DET
ijtc-409	113	3	citizen	citizen	NOUN
ijtc-409	113	4	greater	great	ADJ
ijtc-409	113	5	access	access	NOUN
ijtc-409	113	6	to	to	PART
ijtc-409	113	7	be	be	AUX
ijtc-409	113	8	involved	involve	VERB
ijtc-409	113	9	in	in	ADP
ijtc-409	113	10	various	various	ADJ
ijtc-409	113	11	ways	way	NOUN
ijtc-409	113	12	of	of	ADP
ijtc-409	113	13	collaboration	collaboration	NOUN
ijtc-409	113	14	and	and	CCONJ
ijtc-409	113	15	work	work	NOUN
ijtc-409	113	16	.	.	PUNCT
ijtc-409	114	1	2	2	X
ijtc-409	114	2	.	.	X
ijtc-409	114	3	the	the	DET
ijtc-409	114	4	delivering	deliver	VERB
ijtc-409	114	5	customer	customer	NOUN
ijtc-409	114	6	value	value	NOUN
ijtc-409	114	7	in	in	ADP
ijtc-409	114	8	this	this	DET
ijtc-409	114	9	hard	hard	ADJ
ijtc-409	114	10	situation	situation	NOUN
ijtc-409	114	11	,	,	PUNCT
ijtc-409	114	12	the	the	DET
ijtc-409	114	13	dgt	dgt	NOUN
ijtc-409	114	14	must	must	AUX
ijtc-409	114	15	determine	determine	VERB
ijtc-409	114	16	the	the	DET
ijtc-409	114	17	level	level	NOUN
ijtc-409	114	18	of	of	ADP
ijtc-409	114	19	customer	customer	NOUN
ijtc-409	114	20	value	value	NOUN
ijtc-409	114	21	that	that	PRON
ijtc-409	114	22	is	be	AUX
ijtc-409	114	23	delivered	deliver	VERB
ijtc-409	114	24	in	in	ADP
ijtc-409	114	25	its	its	PRON
ijtc-409	114	26	chosen	choose	VERB
ijtc-409	114	27	segment	segment	NOUN
ijtc-409	114	28	.	.	PUNCT
ijtc-409	115	1	the	the	DET
ijtc-409	115	2	indonesian	indonesian	ADJ
ijtc-409	115	3	tax	tax	NOUN
ijtc-409	115	4	system	system	NOUN
ijtc-409	115	5	is	be	AUX
ijtc-409	115	6	almost	almost	ADV
ijtc-409	115	7	unique	unique	ADJ
ijtc-409	115	8	in	in	ADP
ijtc-409	115	9	its	its	PRON
ijtc-409	115	10	ability	ability	NOUN
ijtc-409	115	11	to	to	PART
ijtc-409	115	12	impact	impact	VERB
ijtc-409	115	13	both	both	DET
ijtc-409	115	14	the	the	DET
ijtc-409	115	15	numerator	numerator	NOUN
ijtc-409	115	16	and	and	CCONJ
ijtc-409	115	17	the	the	DET
ijtc-409	115	18	denominator	denominator	NOUN
ijtc-409	115	19	of	of	ADP
ijtc-409	115	20	the	the	DET
ijtc-409	115	21	customer	customer	NOUN
ijtc-409	115	22	value	value	NOUN
ijtc-409	115	23	ratio	ratio	NOUN
ijtc-409	115	24	.	.	PUNCT
ijtc-409	116	1	the	the	DET
ijtc-409	116	2	ratio	ratio	NOUN
ijtc-409	116	3	is	be	AUX
ijtc-409	116	4	as	as	SCONJ
ijtc-409	116	5	follows	follow	VERB
ijtc-409	116	6	:	:	PUNCT
ijtc-409	116	7	customer	customer	NOUN
ijtc-409	116	8	value	value	NOUN
ijtc-409	116	9	=	=	PUNCT
ijtc-409	116	10	quality	quality	NOUN
ijtc-409	116	11	x	x	X
ijtc-409	116	12	service	service	NOUN
ijtc-409	116	13	----------------------	----------------------	PUNCT
ijtc-409	116	14	cost	cost	VERB
ijtc-409	116	15	×	×	NOUN
ijtc-409	116	16	time	time	NOUN
ijtc-409	116	17	each	each	PRON
ijtc-409	116	18	of	of	ADP
ijtc-409	116	19	the	the	DET
ijtc-409	116	20	four	four	NUM
ijtc-409	116	21	constituent	constituent	ADJ
ijtc-409	116	22	elements	element	NOUN
ijtc-409	116	23	can	can	AUX
ijtc-409	116	24	briefly	briefly	ADV
ijtc-409	116	25	be	be	AUX
ijtc-409	116	26	defined	define	VERB
ijtc-409	116	27	as	as	SCONJ
ijtc-409	116	28	follows	follow	VERB
ijtc-409	116	29	:	:	PUNCT
ijtc-409	116	30	quality	quality	NOUN
ijtc-409	116	31	:	:	PUNCT
ijtc-409	116	32	the	the	DET
ijtc-409	116	33	functionality	functionality	NOUN
ijtc-409	116	34	,	,	PUNCT
ijtc-409	116	35	performance	performance	NOUN
ijtc-409	116	36	,	,	PUNCT
ijtc-409	116	37	and	and	CCONJ
ijtc-409	116	38	technical	technical	ADJ
ijtc-409	116	39	performance	performance	NOUN
ijtc-409	116	40	of	of	ADP
ijtc-409	116	41	tax	tax	NOUN
ijtc-409	116	42	authority	authority	NOUN
ijtc-409	116	43	service	service	PROPN
ijtc-409	116	44	:	:	PUNCT
ijtc-409	116	45	the	the	DET
ijtc-409	116	46	availability	availability	NOUN
ijtc-409	116	47	,	,	PUNCT
ijtc-409	116	48	support	support	NOUN
ijtc-409	116	49	,	,	PUNCT
ijtc-409	116	50	and	and	CCONJ
ijtc-409	116	51	commitment	commitment	NOUN
ijtc-409	116	52	provided	provide	VERB
ijtc-409	116	53	to	to	ADP
ijtc-409	116	54	the	the	DET
ijtc-409	116	55	customer	customer	NOUN
ijtc-409	116	56	.	.	PUNCT
ijtc-409	117	1	cost	cost	NOUN
ijtc-409	117	2	:	:	PUNCT
ijtc-409	117	3	the	the	DET
ijtc-409	117	4	customer	customer	NOUN
ijtc-409	117	5	’s	’s	PART
ijtc-409	117	6	transaction	transaction	NOUN
ijtc-409	117	7	costs	cost	NOUN
ijtc-409	117	8	or	or	CCONJ
ijtc-409	117	9	effort	effort	NOUN
ijtc-409	117	10	to	to	PART
ijtc-409	117	11	comply	comply	VERB
ijtc-409	117	12	with	with	ADP
ijtc-409	117	13	tax	tax	NOUN
ijtc-409	117	14	regulation	regulation	NOUN
ijtc-409	117	15	time	time	NOUN
ijtc-409	117	16	:	:	PUNCT
ijtc-409	117	17	the	the	DET
ijtc-409	117	18	time	time	NOUN
ijtc-409	117	19	is	be	AUX
ijtc-409	117	20	taken	take	VERB
ijtc-409	117	21	to	to	PART
ijtc-409	117	22	respond	respond	VERB
ijtc-409	117	23	to	to	ADP
ijtc-409	117	24	customer	customer	NOUN
ijtc-409	117	25	requirements	requirement	NOUN
ijtc-409	117	26	,	,	PUNCT
ijtc-409	117	27	e.g.	e.g.	ADV
ijtc-409	117	28	delivery	delivery	NOUN
ijtc-409	117	29	lead	lead	NOUN
ijtc-409	117	30	times	time	NOUN
ijtc-409	117	31	.	.	PUNCT
ijtc-409	118	1	many	many	ADJ
ijtc-409	118	2	indonesian	indonesian	ADJ
ijtc-409	118	3	citizens	citizen	NOUN
ijtc-409	118	4	did	do	AUX
ijtc-409	118	5	n’t	not	PART
ijtc-409	118	6	have	have	VERB
ijtc-409	118	7	a	a	DET
ijtc-409	118	8	standard	standard	ADJ
ijtc-409	118	9	value	value	NOUN
ijtc-409	118	10	perception	perception	NOUN
ijtc-409	118	11	of	of	ADP
ijtc-409	118	12	their	their	PRON
ijtc-409	118	13	tax	tax	NOUN
ijtc-409	118	14	obligation	obligation	NOUN
ijtc-409	118	15	and	and	CCONJ
ijtc-409	118	16	compliance	compliance	NOUN
ijtc-409	118	17	.	.	PUNCT
ijtc-409	119	1	many	many	ADJ
ijtc-409	119	2	of	of	ADP
ijtc-409	119	3	them	they	PRON
ijtc-409	119	4	have	have	VERB
ijtc-409	119	5	serious	serious	ADJ
ijtc-409	119	6	questions	question	NOUN
ijtc-409	119	7	:	:	PUNCT
ijtc-409	119	8	“	"	PUNCT
ijtc-409	119	9	why	why	SCONJ
ijtc-409	119	10	do	do	AUX
ijtc-409	119	11	we	we	PRON
ijtc-409	119	12	pay	pay	VERB
ijtc-409	119	13	the	the	DET
ijtc-409	119	14	tax	tax	NOUN
ijtc-409	119	15	?	?	PUNCT
ijtc-409	120	1	what	what	PRON
ijtc-409	120	2	for	for	ADP
ijtc-409	120	3	?	?	PUNCT
ijtc-409	120	4	”	"	PUNCT
ijtc-409	120	5	.	.	PUNCT
ijtc-409	121	1	this	this	PRON
ijtc-409	121	2	is	be	AUX
ijtc-409	121	3	interesting	interesting	ADJ
ijtc-409	121	4	homework	homework	NOUN
ijtc-409	121	5	and	and	CCONJ
ijtc-409	121	6	must	must	AUX
ijtc-409	121	7	be	be	AUX
ijtc-409	121	8	solved	solve	VERB
ijtc-409	121	9	by	by	ADP
ijtc-409	121	10	an	an	DET
ijtc-409	121	11	integrated	integrate	VERB
ijtc-409	121	12	and	and	CCONJ
ijtc-409	121	13	better	well	ADJ
ijtc-409	121	14	approach	approach	NOUN
ijtc-409	121	15	to	to	ADP
ijtc-409	121	16	the	the	DET
ijtc-409	121	17	taxpayer	taxpayer	NOUN
ijtc-409	121	18	.	.	PUNCT
ijtc-409	122	1	3	3	X
ijtc-409	122	2	.	.	X
ijtc-409	122	3	creating	create	VERB
ijtc-409	122	4	the	the	DET
ijtc-409	122	5	responsive	responsive	ADJ
ijtc-409	122	6	supply	supply	NOUN
ijtc-409	122	7	chain	chain	NOUN
ijtc-409	122	8	as	as	ADP
ijtc-409	122	9	being	be	AUX
ijtc-409	122	10	explained	explain	VERB
ijtc-409	122	11	in	in	ADP
ijtc-409	122	12	some	some	DET
ijtc-409	122	13	dgt	dgt	NOUN
ijtc-409	122	14	release	release	NOUN
ijtc-409	122	15	,	,	PUNCT
ijtc-409	122	16	there	there	PRON
ijtc-409	122	17	are	be	VERB
ijtc-409	122	18	some	some	DET
ijtc-409	122	19	rooms	room	NOUN
ijtc-409	122	20	for	for	ADP
ijtc-409	122	21	improvement	improvement	NOUN
ijtc-409	122	22	.	.	PUNCT
ijtc-409	123	1	these	these	DET
ijtc-409	123	2	positive	positive	ADJ
ijtc-409	123	3	findings	finding	NOUN
ijtc-409	123	4	need	need	VERB
ijtc-409	123	5	to	to	PART
ijtc-409	123	6	be	be	AUX
ijtc-409	123	7	responded	respond	VERB
ijtc-409	123	8	to	to	PART
ijtc-409	123	9	ever	ever	ADV
ijtc-409	123	10	increase	increase	VERB
ijtc-409	123	11	the	the	DET
ijtc-409	123	12	levels	level	NOUN
ijtc-409	123	13	of	of	ADP
ijtc-409	123	14	volatility	volatility	NOUN
ijtc-409	123	15	in	in	ADP
ijtc-409	123	16	demand	demand	NOUN
ijtc-409	123	17	.	.	PUNCT
ijtc-409	124	1	to	to	PART
ijtc-409	124	2	meet	meet	VERB
ijtc-409	124	3	this	this	DET
ijtc-409	124	4	challenge	challenge	NOUN
ijtc-409	124	5	,	,	PUNCT
ijtc-409	124	6	the	the	DET
ijtc-409	124	7	dgt	dgt	NOUN
ijtc-409	124	8	needs	need	VERB
ijtc-409	124	9	to	to	PART
ijtc-409	124	10	focus	focus	VERB
ijtc-409	124	11	on	on	ADP
ijtc-409	124	12	its	its	PRON
ijtc-409	124	13	efforts	effort	NOUN
ijtc-409	124	14	upon	upon	SCONJ
ijtc-409	124	15	achieving	achieve	VERB
ijtc-409	124	16	much	much	ADV
ijtc-409	124	17	greater	great	ADJ
ijtc-409	124	18	agility	agility	NOUN
ijtc-409	124	19	.	.	PUNCT
ijtc-409	125	1	it	it	PRON
ijtc-409	125	2	can	can	AUX
ijtc-409	125	3	be	be	AUX
ijtc-409	125	4	responded	respond	VERB
ijtc-409	125	5	to	to	ADP
ijtc-409	125	6	in	in	ADP
ijtc-409	125	7	shorter	short	ADJ
ijtc-409	125	8	time	time	NOUN
ijtc-409	125	9	-	-	PUNCT
ijtc-409	125	10	frames	frame	NOUN
ijtc-409	125	11	in	in	ADP
ijtc-409	125	12	terms	term	NOUN
ijtc-409	125	13	of	of	ADP
ijtc-409	125	14	both	both	PRON
ijtc-409	125	15	volume	volume	NOUN
ijtc-409	125	16	change	change	NOUN
ijtc-409	125	17	and	and	CCONJ
ijtc-409	125	18	variety	variety	NOUN
ijtc-409	125	19	change	change	NOUN
ijtc-409	125	20	.	.	PUNCT
ijtc-409	126	1	agility	agility	NOUN
ijtc-409	126	2	has	have	VERB
ijtc-409	126	3	many	many	ADJ
ijtc-409	126	4	dimensions	dimension	NOUN
ijtc-409	126	5	and	and	CCONJ
ijtc-409	126	6	the	the	DET
ijtc-409	126	7	concept	concept	NOUN
ijtc-409	126	8	applies	apply	VERB
ijtc-409	126	9	as	as	ADV
ijtc-409	126	10	much	much	ADJ
ijtc-409	126	11	to	to	ADP
ijtc-409	126	12	networks	network	NOUN
ijtc-409	126	13	as	as	SCONJ
ijtc-409	126	14	it	it	PRON
ijtc-409	126	15	does	do	VERB
ijtc-409	126	16	to	to	ADP
ijtc-409	126	17	individual	individual	ADJ
ijtc-409	126	18	companies	company	NOUN
ijtc-409	126	19	.	.	PUNCT
ijtc-409	127	1	indeed	indeed	ADV
ijtc-409	127	2	,	,	PUNCT
ijtc-409	127	3	a	a	DET
ijtc-409	127	4	key	key	NOUN
ijtc-409	127	5	to	to	ADP
ijtc-409	127	6	agile	agile	ADJ
ijtc-409	127	7	response	response	NOUN
ijtc-409	127	8	is	be	AUX
ijtc-409	127	9	the	the	DET
ijtc-409	127	10	presence	presence	NOUN
ijtc-409	127	11	of	of	ADP
ijtc-409	127	12	agile	agile	ADJ
ijtc-409	127	13	partners	partner	NOUN
ijtc-409	127	14	upstream	upstream	ADJ
ijtc-409	127	15	and	and	CCONJ
ijtc-409	127	16	downstream	downstream	ADJ
ijtc-409	127	17	of	of	ADP
ijtc-409	127	18	the	the	DET
ijtc-409	127	19	focal	focal	ADJ
ijtc-409	127	20	firm	firm	NOUN
ijtc-409	127	21	such	such	ADJ
ijtc-409	127	22	as	as	ADP
ijtc-409	127	23	academic	academic	ADJ
ijtc-409	127	24	entities	entity	NOUN
ijtc-409	127	25	.	.	PUNCT
ijtc-409	128	1	4	4	X
ijtc-409	128	2	.	.	X
ijtc-409	128	3	the	the	DET
ijtc-409	128	4	era	era	NOUN
ijtc-409	128	5	of	of	ADP
ijtc-409	128	6	network	network	NOUN
ijtc-409	128	7	competition	competition	NOUN
ijtc-409	128	8	the	the	DET
ijtc-409	128	9	indonesian	indonesian	ADJ
ijtc-409	128	10	tax	tax	NOUN
ijtc-409	128	11	stakeholders	stakeholder	NOUN
ijtc-409	128	12	can	can	AUX
ijtc-409	128	13	optimize	optimize	VERB
ijtc-409	128	14	the	the	DET
ijtc-409	128	15	performance	performance	NOUN
ijtc-409	128	16	by	by	ADP
ijtc-409	128	17	implementing	implement	VERB
ijtc-409	128	18	principles	principle	NOUN
ijtc-409	128	19	of	of	ADP
ijtc-409	128	20	logistics	logistic	NOUN
ijtc-409	128	21	and	and	CCONJ
ijtc-409	128	22	supply	supply	NOUN
ijtc-409	128	23	chain	chain	NOUN
ijtc-409	128	24	management	management	NOUN
ijtc-409	128	25	,	,	PUNCT
ijtc-409	128	26	to	to	ADP
ijtc-409	128	27	significantly	significantly	ADV
ijtc-409	128	28	in	in	ADP
ijtc-409	128	29	developing	develop	VERB
ijtc-409	128	30	responsive	responsive	ADJ
ijtc-409	128	31	logistics	logistic	NOUN
ijtc-409	128	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	128	33	strategies	strategy	NOUN
ijtc-409	128	34	for	for	ADP
ijtc-409	128	35	maintaining	maintain	VERB
ijtc-409	128	36	tax	tax	NOUN
ijtc-409	128	37	compliance	compliance	NOUN
ijtc-409	128	38	of	of	ADP
ijtc-409	128	39	smes	sme	NOUN
ijtc-409	128	40	during	during	ADP
ijtc-409	128	41	covid-19	covid-19	PROPN
ijtc-409	128	42	pandemic	pandemic	NOUN
ijtc-409	128	43	by	by	ADP
ijtc-409	128	44	using	use	VERB
ijtc-409	128	45	supply	supply	NOUN
ijtc-409	128	46	chain	chain	NOUN
ijtc-409	128	47	management	management	NOUN
ijtc-409	128	48	integration	integration	NOUN
ijtc-409	128	49	approach	approach	NOUN
ijtc-409	128	50	fahriyah	fahriyah	NOUN
ijtc-409	128	51	,	,	PUNCT
ijtc-409	128	52	andayani	andayani	ADJ
ijtc-409	128	53	,	,	PUNCT
ijtc-409	128	54	yoseph	yoseph	NOUN
ijtc-409	128	55	,	,	PUNCT
ijtc-409	128	56	nurwibowo	nurwibowo	PROPN
ijtc-409	128	57	,	,	PUNCT
ijtc-409	128	58	irawan	irawan	PROPN
ijtc-409	128	59	63	63	NUM
ijtc-409	128	60	|	|	ADV
ijtc-409	128	61	ilomata	ilomata	PROPN
ijtc-409	128	62	international	international	ADJ
ijtc-409	128	63	journal	journal	NOUN
ijtc-409	128	64	of	of	ADP
ijtc-409	128	65	tax	tax	PROPN
ijtc-409	128	66	&	&	CCONJ
ijtc-409	128	67	accounting	account	VERB
ijtc-409	128	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	128	69	capability	capability	NOUN
ijtc-409	128	70	.	.	PUNCT
ijtc-409	129	1	the	the	DET
ijtc-409	129	2	success	success	NOUN
ijtc-409	129	3	in	in	ADP
ijtc-409	129	4	the	the	DET
ijtc-409	129	5	operations	operation	NOUN
ijtc-409	129	6	is	be	AUX
ijtc-409	129	7	due	due	ADJ
ijtc-409	129	8	to	to	ADP
ijtc-409	129	9	many	many	ADJ
ijtc-409	129	10	things	thing	NOUN
ijtc-409	129	11	there	there	ADV
ijtc-409	129	12	that	that	PRON
ijtc-409	129	13	can	can	AUX
ijtc-409	129	14	be	be	AUX
ijtc-409	129	15	no	no	DET
ijtc-409	129	16	doubting	doubt	VERB
ijtc-409	129	17	the	the	DET
ijtc-409	129	18	role	role	NOUN
ijtc-409	129	19	that	that	PRON
ijtc-409	129	20	logistics	logistic	NOUN
ijtc-409	129	21	and	and	CCONJ
ijtc-409	129	22	supply	supply	NOUN
ijtc-409	129	23	chain	chain	NOUN
ijtc-409	129	24	management	management	NOUN
ijtc-409	129	25	have	have	AUX
ijtc-409	129	26	played	play	VERB
ijtc-409	129	27	in	in	ADP
ijtc-409	129	28	achieving	achieve	VERB
ijtc-409	129	29	that	that	DET
ijtc-409	129	30	success	success	NOUN
ijtc-409	129	31	.	.	PUNCT
ijtc-409	130	1	based	base	VERB
ijtc-409	130	2	on	on	ADP
ijtc-409	130	3	an	an	DET
ijtc-409	130	4	analysis	analysis	NOUN
ijtc-409	130	5	of	of	ADP
ijtc-409	130	6	the	the	DET
ijtc-409	130	7	leading	lead	VERB
ijtc-409	130	8	companies	company	NOUN
ijtc-409	130	9	in	in	ADP
ijtc-409	130	10	the	the	DET
ijtc-409	130	11	survey	survey	NOUN
ijtc-409	130	12	,	,	PUNCT
ijtc-409	130	13	they	they	PRON
ijtc-409	130	14	have	have	AUX
ijtc-409	130	15	identified	identify	VERB
ijtc-409	130	16	six	six	NUM
ijtc-409	130	17	consistent	consistent	ADJ
ijtc-409	130	18	characteristics	characteristic	NOUN
ijtc-409	130	19	exhibited	exhibit	VERB
ijtc-409	130	20	by	by	ADP
ijtc-409	130	21	those	those	DET
ijtc-409	130	22	companies	company	NOUN
ijtc-409	130	23	as	as	SCONJ
ijtc-409	130	24	follows	follow	VERB
ijtc-409	130	25	:	:	PUNCT
ijtc-409	130	26	a.	a.	NOUN
ijtc-409	130	27	outside	outside	ADP
ijtc-409	130	28	-	-	PUNCT
ijtc-409	130	29	in	in	ADP
ijtc-409	130	30	focus	focus	NOUN
ijtc-409	130	31	dgt	dgt	NOUN
ijtc-409	130	32	must	must	AUX
ijtc-409	130	33	consider	consider	VERB
ijtc-409	130	34	from	from	ADP
ijtc-409	130	35	the	the	DET
ijtc-409	130	36	customer	customer	NOUN
ijtc-409	130	37	backward	backward	ADV
ijtc-409	130	38	and	and	CCONJ
ijtc-409	130	39	are	be	AUX
ijtc-409	130	40	demand	demand	NOUN
ijtc-409	130	41	-	-	PUNCT
ijtc-409	130	42	driven	drive	VERB
ijtc-409	130	43	.	.	PUNCT
ijtc-409	131	1	b.	b.	PROPN
ijtc-409	131	2	embedded	embed	VERB
ijtc-409	131	3	innovation	innovation	NOUN
ijtc-409	131	4	this	this	PRON
ijtc-409	131	5	implies	imply	VERB
ijtc-409	131	6	a	a	DET
ijtc-409	131	7	close	close	ADJ
ijtc-409	131	8	integration	integration	NOUN
ijtc-409	131	9	between	between	ADP
ijtc-409	131	10	tax	tax	NOUN
ijtc-409	131	11	environment	environment	NOUN
ijtc-409	131	12	supply	supply	NOUN
ijtc-409	131	13	chain	chain	NOUN
ijtc-409	131	14	begins	begin	VERB
ijtc-409	131	15	on	on	ADP
ijtc-409	131	16	the	the	DET
ijtc-409	131	17	drawing	drawing	NOUN
ijtc-409	131	18	board	board	NOUN
ijtc-409	131	19	.	.	PUNCT
ijtc-409	132	1	c.	c.	PROPN
ijtc-409	132	2	extended	extend	VERB
ijtc-409	132	3	supply	supply	NOUN
ijtc-409	132	4	chain	chain	VERB
ijtc-409	132	5	a	a	DET
ijtc-409	132	6	recognition	recognition	NOUN
ijtc-409	132	7	that	that	SCONJ
ijtc-409	132	8	today	today	NOUN
ijtc-409	132	9	the	the	DET
ijtc-409	132	10	close	close	ADJ
ijtc-409	132	11	management	management	NOUN
ijtc-409	132	12	of	of	ADP
ijtc-409	132	13	relationships	relationship	NOUN
ijtc-409	132	14	from	from	ADP
ijtc-409	132	15	end	end	NOUN
ijtc-409	132	16	-	-	PUNCT
ijtc-409	132	17	to	to	ADP
ijtc-409	132	18	-	-	PUNCT
ijtc-409	132	19	end	end	NOUN
ijtc-409	132	20	is	be	AUX
ijtc-409	132	21	essential	essential	ADJ
ijtc-409	132	22	.	.	PUNCT
ijtc-409	133	1	d.	d.	PROPN
ijtc-409	133	2	balanced	balance	VERB
ijtc-409	133	3	metrics	metric	NOUN
ijtc-409	133	4	to	to	PART
ijtc-409	133	5	achieve	achieve	VERB
ijtc-409	133	6	high	high	ADJ
ijtc-409	133	7	levels	level	NOUN
ijtc-409	133	8	of	of	ADP
ijtc-409	133	9	agility	agility	NOUN
ijtc-409	133	10	and	and	CCONJ
ijtc-409	133	11	responsiveness	responsiveness	NOUN
ijtc-409	133	12	,	,	PUNCT
ijtc-409	133	13	there	there	PRON
ijtc-409	133	14	has	have	VERB
ijtc-409	133	15	to	to	PART
ijtc-409	133	16	be	be	AUX
ijtc-409	133	17	a	a	DET
ijtc-409	133	18	realization	realization	NOUN
ijtc-409	133	19	that	that	SCONJ
ijtc-409	133	20	there	there	PRON
ijtc-409	133	21	will	will	AUX
ijtc-409	133	22	be	be	AUX
ijtc-409	133	23	trade	trade	NOUN
ijtc-409	133	24	-	-	PUNCT
ijtc-409	133	25	offs	off	NOUN
ijtc-409	133	26	across	across	ADP
ijtc-409	133	27	the	the	DET
ijtc-409	133	28	business	business	NOUN
ijtc-409	133	29	.	.	PUNCT
ijtc-409	134	1	to	to	PART
ijtc-409	134	2	achieve	achieve	VERB
ijtc-409	134	3	the	the	DET
ijtc-409	134	4	best	good	ADJ
ijtc-409	134	5	overall	overall	ADJ
ijtc-409	134	6	outcomes	outcome	NOUN
ijtc-409	134	7	requires	require	VERB
ijtc-409	134	8	a	a	DET
ijtc-409	134	9	set	set	NOUN
ijtc-409	134	10	of	of	ADP
ijtc-409	134	11	key	key	ADJ
ijtc-409	134	12	performance	performance	NOUN
ijtc-409	134	13	indicators	indicator	NOUN
ijtc-409	134	14	(	(	PUNCT
ijtc-409	134	15	kpis	kpis	PROPN
ijtc-409	134	16	)	)	PUNCT
ijtc-409	134	17	that	that	PRON
ijtc-409	134	18	reflect	reflect	VERB
ijtc-409	134	19	the	the	DET
ijtc-409	134	20	need	need	NOUN
ijtc-409	134	21	for	for	ADP
ijtc-409	134	22	balance	balance	NOUN
ijtc-409	134	23	.	.	PUNCT
ijtc-409	135	1	e.	e.	PROPN
ijtc-409	135	2	attitude	attitude	PROPN
ijtc-409	135	3	a	a	DET
ijtc-409	135	4	culture	culture	NOUN
ijtc-409	135	5	that	that	PRON
ijtc-409	135	6	extends	extend	VERB
ijtc-409	135	7	across	across	ADP
ijtc-409	135	8	the	the	DET
ijtc-409	135	9	organization	organization	NOUN
ijtc-409	135	10	based	base	VERB
ijtc-409	135	11	on	on	ADP
ijtc-409	135	12	the	the	DET
ijtc-409	135	13	recognition	recognition	NOUN
ijtc-409	135	14	that	that	SCONJ
ijtc-409	135	15	internal	internal	ADJ
ijtc-409	135	16	silos	silo	NOUN
ijtc-409	135	17	must	must	AUX
ijtc-409	135	18	be	be	AUX
ijtc-409	135	19	removed	remove	VERB
ijtc-409	135	20	and	and	CCONJ
ijtc-409	135	21	that	that	SCONJ
ijtc-409	135	22	external	external	ADJ
ijtc-409	135	23	relationships	relationship	NOUN
ijtc-409	135	24	need	need	VERB
ijtc-409	135	25	to	to	PART
ijtc-409	135	26	be	be	AUX
ijtc-409	135	27	managed	manage	VERB
ijtc-409	135	28	in	in	ADP
ijtc-409	135	29	a	a	DET
ijtc-409	135	30	spirit	spirit	NOUN
ijtc-409	135	31	of	of	ADP
ijtc-409	135	32	partnership	partnership	PROPN
ijtc-409	135	33	f.	f.	PROPN
ijtc-409	135	34	supply	supply	PROPN
ijtc-409	135	35	chain	chain	NOUN
ijtc-409	135	36	talent	talent	NOUN
ijtc-409	135	37	as	as	SCONJ
ijtc-409	135	38	supply	supply	NOUN
ijtc-409	135	39	chains	chain	NOUN
ijtc-409	135	40	are	be	AUX
ijtc-409	135	41	as	as	ADV
ijtc-409	135	42	much	much	ADJ
ijtc-409	135	43	about	about	ADP
ijtc-409	135	44	people	people	NOUN
ijtc-409	135	45	as	as	ADP
ijtc-409	135	46	anything	anything	PRON
ijtc-409	135	47	,	,	PUNCT
ijtc-409	135	48	the	the	DET
ijtc-409	135	49	tax	tax	NOUN
ijtc-409	135	50	authority	authority	NOUN
ijtc-409	135	51	needs	need	VERB
ijtc-409	135	52	to	to	PART
ijtc-409	135	53	ensure	ensure	VERB
ijtc-409	135	54	to	to	PART
ijtc-409	135	55	develop	develop	VERB
ijtc-409	135	56	the	the	DET
ijtc-409	135	57	skills	skill	NOUN
ijtc-409	135	58	and	and	CCONJ
ijtc-409	135	59	capabilities	capability	NOUN
ijtc-409	135	60	that	that	PRON
ijtc-409	135	61	will	will	AUX
ijtc-409	135	62	enable	enable	VERB
ijtc-409	135	63	success	success	NOUN
ijtc-409	135	64	on	on	ADP
ijtc-409	135	65	the	the	DET
ijtc-409	135	66	previous	previous	ADJ
ijtc-409	135	67	five	five	NUM
ijtc-409	135	68	elements	element	NOUN
ijtc-409	135	69	.	.	PUNCT
ijtc-409	136	1	while	while	SCONJ
ijtc-409	136	2	there	there	PRON
ijtc-409	136	3	is	be	VERB
ijtc-409	136	4	a	a	DET
ijtc-409	136	5	short	short	ADJ
ijtc-409	136	6	key	key	NOUN
ijtc-409	136	7	to	to	PART
ijtc-409	136	8	perform	perform	VERB
ijtc-409	136	9	this	this	DET
ijtc-409	136	10	human	human	ADJ
ijtc-409	136	11	resource	resource	NOUN
ijtc-409	136	12	challenge	challenge	NOUN
ijtc-409	136	13	,	,	PUNCT
ijtc-409	136	14	through	through	ADP
ijtc-409	136	15	optimizing	optimize	VERB
ijtc-409	136	16	the	the	DET
ijtc-409	136	17	benefit	benefit	NOUN
ijtc-409	136	18	of	of	ADP
ijtc-409	136	19	certification	certification	NOUN
ijtc-409	136	20	to	to	PART
ijtc-409	136	21	ensure	ensure	VERB
ijtc-409	136	22	the	the	DET
ijtc-409	136	23	skill	skill	NOUN
ijtc-409	136	24	update	update	NOUN
ijtc-409	136	25	.	.	PUNCT
ijtc-409	137	1	5	5	X
ijtc-409	137	2	.	.	X
ijtc-409	137	3	integration	integration	NOUN
ijtc-409	137	4	as	as	ADP
ijtc-409	137	5	the	the	DET
ijtc-409	137	6	integration	integration	NOUN
ijtc-409	137	7	of	of	ADP
ijtc-409	137	8	scm	scm	PROPN
ijtc-409	137	9	is	be	AUX
ijtc-409	137	10	now	now	ADV
ijtc-409	137	11	the	the	DET
ijtc-409	137	12	greatest	great	ADJ
ijtc-409	137	13	challenge	challenge	NOUN
ijtc-409	137	14	,	,	PUNCT
ijtc-409	137	15	the	the	DET
ijtc-409	137	16	indonesian	indonesian	ADJ
ijtc-409	137	17	tax	tax	NOUN
ijtc-409	137	18	system	system	NOUN
ijtc-409	137	19	must	must	AUX
ijtc-409	137	20	ensure	ensure	VERB
ijtc-409	137	21	the	the	DET
ijtc-409	137	22	effectiveness	effectiveness	NOUN
ijtc-409	137	23	of	of	ADP
ijtc-409	137	24	chains	chain	NOUN
ijtc-409	137	25	devolves	devolve	VERB
ijtc-409	137	26	from	from	ADP
ijtc-409	137	27	how	how	SCONJ
ijtc-409	137	28	they	they	PRON
ijtc-409	137	29	are	be	AUX
ijtc-409	137	30	set	set	VERB
ijtc-409	137	31	up	up	ADP
ijtc-409	137	32	,	,	PUNCT
ijtc-409	137	33	incorporating	incorporate	VERB
ijtc-409	137	34	the	the	DET
ijtc-409	137	35	following	following	ADJ
ijtc-409	137	36	ideas	idea	NOUN
ijtc-409	137	37	:	:	PUNCT
ijtc-409	137	38	a.	a.	NOUN
ijtc-409	137	39	pulling	pull	VERB
ijtc-409	137	40	the	the	DET
ijtc-409	137	41	chain	chain	NOUN
ijtc-409	137	42	together	together	ADV
ijtc-409	137	43	.	.	PUNCT
ijtc-409	138	1	b.	b.	PROPN
ijtc-409	138	2	chain	chain	NOUN
ijtc-409	138	3	performance	performance	NOUN
ijtc-409	138	4	measures	measure	NOUN
ijtc-409	138	5	(	(	PUNCT
ijtc-409	138	6	using	use	VERB
ijtc-409	138	7	the	the	DET
ijtc-409	138	8	balanced	balanced	ADJ
ijtc-409	138	9	scorecard	scorecard	NOUN
ijtc-409	138	10	and	and	CCONJ
ijtc-409	138	11	the	the	DET
ijtc-409	138	12	scor	scor	PROPN
ijtc-409	138	13	model	model	PROPN
ijtc-409	138	14	)	)	PUNCT
ijtc-409	138	15	.	.	PUNCT
ijtc-409	139	1	c.	c.	PROPN
ijtc-409	139	2	trade	trade	NOUN
ijtc-409	139	3	-	-	PUNCT
ijtc-409	139	4	offs	off	NOUN
ijtc-409	139	5	.	.	PUNCT
ijtc-409	140	1	as	as	SCONJ
ijtc-409	140	2	there	there	PRON
ijtc-409	140	3	are	be	VERB
ijtc-409	140	4	complex	complex	ADJ
ijtc-409	140	5	interactions	interaction	NOUN
ijtc-409	140	6	,	,	PUNCT
ijtc-409	140	7	in	in	ADP
ijtc-409	140	8	the	the	DET
ijtc-409	140	9	process	process	NOUN
ijtc-409	140	10	also	also	ADV
ijtc-409	140	11	should	should	AUX
ijtc-409	140	12	be	be	AUX
ijtc-409	140	13	designed	design	VERB
ijtc-409	140	14	and	and	CCONJ
ijtc-409	140	15	operated	operate	VERB
ijtc-409	140	16	with	with	ADP
ijtc-409	140	17	suitable	suitable	ADJ
ijtc-409	140	18	tradeoffs	tradeoff	NOUN
ijtc-409	140	19	between	between	ADP
ijtc-409	140	20	processes	process	NOUN
ijtc-409	140	21	,	,	PUNCT
ijtc-409	140	22	movements	movement	NOUN
ijtc-409	140	23	,	,	PUNCT
ijtc-409	140	24	and	and	CCONJ
ijtc-409	140	25	stocks	stock	NOUN
ijtc-409	140	26	along	along	ADP
ijtc-409	140	27	the	the	DET
ijtc-409	140	28	chain	chain	NOUN
ijtc-409	140	29	.	.	PUNCT
ijtc-409	141	1	6	6	X
ijtc-409	141	2	.	.	X
ijtc-409	141	3	overcoming	overcome	VERB
ijtc-409	141	4	the	the	DET
ijtc-409	141	5	barriers	barrier	NOUN
ijtc-409	141	6	to	to	PART
ijtc-409	141	7	supply	supply	VERB
ijtc-409	141	8	chain	chain	NOUN
ijtc-409	141	9	integration	integration	NOUN
ijtc-409	141	10	on	on	ADP
ijtc-409	141	11	the	the	DET
ijtc-409	141	12	operation	operation	NOUN
ijtc-409	141	13	management	management	NOUN
ijtc-409	141	14	aspects	aspect	NOUN
ijtc-409	141	15	,	,	PUNCT
ijtc-409	141	16	the	the	DET
ijtc-409	141	17	conventional	conventional	ADJ
ijtc-409	141	18	organization	organization	NOUN
ijtc-409	141	19	poses	pose	VERB
ijtc-409	141	20	an	an	DET
ijtc-409	141	21	immediate	immediate	ADJ
ijtc-409	141	22	problem	problem	NOUN
ijtc-409	141	23	.	.	PUNCT
ijtc-409	142	1	tax	tax	NOUN
ijtc-409	142	2	entities	entity	NOUN
ijtc-409	142	3	should	should	AUX
ijtc-409	142	4	avoid	avoid	VERB
ijtc-409	142	5	a	a	DET
ijtc-409	142	6	functional	functional	ADJ
ijtc-409	142	7	basis	basis	NOUN
ijtc-409	142	8	.	.	PUNCT
ijtc-409	143	1	7	7	X
ijtc-409	143	2	.	.	X
ijtc-409	143	3	creating	create	VERB
ijtc-409	143	4	a	a	DET
ijtc-409	143	5	sustainable	sustainable	ADJ
ijtc-409	143	6	supply	supply	NOUN
ijtc-409	143	7	chain	chain	NOUN
ijtc-409	143	8	the	the	DET
ijtc-409	143	9	definition	definition	NOUN
ijtc-409	143	10	of	of	ADP
ijtc-409	143	11	sustainability	sustainability	NOUN
ijtc-409	143	12	is	be	AUX
ijtc-409	143	13	most	most	ADV
ijtc-409	143	14	widely	widely	ADV
ijtc-409	143	15	used	use	VERB
ijtc-409	143	16	originally	originally	ADV
ijtc-409	143	17	from	from	ADP
ijtc-409	143	18	the	the	DET
ijtc-409	143	19	united	united	PROPN
ijtc-409	143	20	nations	nations	PROPN
ijtc-409	143	21	brundtland	brundtland	PROPN
ijtc-409	143	22	commission	commission	PROPN
ijtc-409	143	23	,	,	PUNCT
ijtc-409	143	24	which	which	PRON
ijtc-409	143	25	reported	report	VERB
ijtc-409	143	26	in	in	ADP
ijtc-409	143	27	1987	1987	NUM
ijtc-409	143	28	.	.	PUNCT
ijtc-409	144	1	sustainability	sustainability	NOUN
ijtc-409	144	2	,	,	PUNCT
ijtc-409	144	3	the	the	DET
ijtc-409	144	4	commission	commission	NOUN
ijtc-409	144	5	suggested	suggest	VERB
ijtc-409	144	6	,	,	PUNCT
ijtc-409	144	7	was	be	AUX
ijtc-409	144	8	about	about	ADP
ijtc-409	144	9	meeting	meet	VERB
ijtc-409	144	10	the	the	DET
ijtc-409	144	11	needs	need	NOUN
ijtc-409	144	12	of	of	ADP
ijtc-409	144	13	the	the	DET
ijtc-409	144	14	present	present	NOUN
ijtc-409	144	15	without	without	ADP
ijtc-409	144	16	compromising	compromise	VERB
ijtc-409	144	17	the	the	DET
ijtc-409	144	18	ability	ability	NOUN
ijtc-409	144	19	of	of	ADP
ijtc-409	144	20	future	future	ADJ
ijtc-409	144	21	generations	generation	NOUN
ijtc-409	144	22	to	to	PART
ijtc-409	144	23	meet	meet	VERB
ijtc-409	144	24	their	their	PRON
ijtc-409	144	25	own	own	ADJ
ijtc-409	144	26	needs	need	NOUN
ijtc-409	144	27	(	(	PUNCT
ijtc-409	144	28	kouhizadeh	kouhizadeh	NOUN
ijtc-409	144	29	et	et	PROPN
ijtc-409	144	30	al	al	PROPN
ijtc-409	144	31	.	.	PROPN
ijtc-409	144	32	,	,	PUNCT
ijtc-409	144	33	2021	2021	NUM
ijtc-409	144	34	;	;	PUNCT
ijtc-409	144	35	vural	vural	PROPN
ijtc-409	144	36	et	et	PROPN
ijtc-409	144	37	al	al	PROPN
ijtc-409	144	38	.	.	PROPN
ijtc-409	144	39	,	,	PUNCT
ijtc-409	144	40	2021	2021	NUM
ijtc-409	144	41	)	)	PUNCT
ijtc-409	144	42	.	.	PUNCT
ijtc-409	145	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	145	2	strategies	strategy	NOUN
ijtc-409	145	3	for	for	ADP
ijtc-409	145	4	maintaining	maintain	VERB
ijtc-409	145	5	tax	tax	NOUN
ijtc-409	145	6	compliance	compliance	NOUN
ijtc-409	145	7	of	of	ADP
ijtc-409	145	8	smes	sme	NOUN
ijtc-409	145	9	during	during	ADP
ijtc-409	145	10	covid-19	covid-19	PROPN
ijtc-409	145	11	pandemic	pandemic	NOUN
ijtc-409	145	12	by	by	ADP
ijtc-409	145	13	using	use	VERB
ijtc-409	145	14	supply	supply	NOUN
ijtc-409	145	15	chain	chain	NOUN
ijtc-409	145	16	management	management	NOUN
ijtc-409	145	17	integration	integration	NOUN
ijtc-409	145	18	approach	approach	NOUN
ijtc-409	145	19	fahriyah	fahriyah	NOUN
ijtc-409	145	20	,	,	PUNCT
ijtc-409	145	21	andayani	andayani	ADJ
ijtc-409	145	22	,	,	PUNCT
ijtc-409	145	23	yoseph	yoseph	NOUN
ijtc-409	145	24	,	,	PUNCT
ijtc-409	145	25	nurwibowo	nurwibowo	PROPN
ijtc-409	145	26	,	,	PUNCT
ijtc-409	145	27	irawan	irawan	NOUN
ijtc-409	145	28	64	64	NUM
ijtc-409	145	29	|	|	ADV
ijtc-409	145	30	ilomata	ilomata	PROPN
ijtc-409	145	31	international	international	ADJ
ijtc-409	145	32	journal	journal	NOUN
ijtc-409	145	33	of	of	ADP
ijtc-409	145	34	tax	tax	PROPN
ijtc-409	145	35	&	&	CCONJ
ijtc-409	145	36	accounting	account	VERB
ijtc-409	145	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-409	145	38	the	the	DET
ijtc-409	145	39	triple	triple	ADJ
ijtc-409	145	40	bottom	bottom	ADJ
ijtc-409	145	41	lines	line	NOUN
ijtc-409	145	42	.	.	PUNCT
ijtc-409	146	1	the	the	DET
ijtc-409	146	2	triple	triple	ADJ
ijtc-409	146	3	bottom	bottom	ADJ
ijtc-409	146	4	line	line	NOUN
ijtc-409	146	5	concept	concept	NOUN
ijtc-409	146	6	emphasizes	emphasize	VERB
ijtc-409	146	7	the	the	DET
ijtc-409	146	8	importance	importance	NOUN
ijtc-409	146	9	of	of	ADP
ijtc-409	146	10	examining	examine	VERB
ijtc-409	146	11	the	the	DET
ijtc-409	146	12	impact	impact	NOUN
ijtc-409	146	13	of	of	ADP
ijtc-409	146	14	business	business	NOUN
ijtc-409	146	15	decisions	decision	NOUN
ijtc-409	146	16	on	on	ADP
ijtc-409	146	17	three	three	NUM
ijtc-409	146	18	key	key	ADJ
ijtc-409	146	19	areas	area	NOUN
ijtc-409	146	20	:	:	PUNCT
ijtc-409	146	21	a.	a.	NOUN
ijtc-409	146	22	environment	environment	NOUN
ijtc-409	146	23	(	(	PUNCT
ijtc-409	146	24	e.g.	e.g.	ADV
ijtc-409	146	25	pollution	pollution	NOUN
ijtc-409	146	26	;	;	PUNCT
ijtc-409	146	27	climate	climate	NOUN
ijtc-409	146	28	change	change	NOUN
ijtc-409	146	29	;	;	PUNCT
ijtc-409	146	30	the	the	DET
ijtc-409	146	31	depletion	depletion	NOUN
ijtc-409	146	32	of	of	ADP
ijtc-409	146	33	scarce	scarce	ADJ
ijtc-409	146	34	resources	resource	NOUN
ijtc-409	146	35	,	,	PUNCT
ijtc-409	146	36	etc	etc	X
ijtc-409	146	37	.	.	X
ijtc-409	146	38	)	)	PUNCT
ijtc-409	147	1	b.	b.	PROPN
ijtc-409	147	2	economy	economy	NOUN
ijtc-409	147	3	(	(	PUNCT
ijtc-409	147	4	e.g.	e.g.	ADV
ijtc-409	147	5	effect	effect	NOUN
ijtc-409	147	6	on	on	ADP
ijtc-409	147	7	people	people	NOUN
ijtc-409	147	8	’s	’s	PART
ijtc-409	147	9	livelihoods	livelihood	NOUN
ijtc-409	147	10	and	and	CCONJ
ijtc-409	147	11	financial	financial	ADJ
ijtc-409	147	12	security	security	NOUN
ijtc-409	147	13	;	;	PUNCT
ijtc-409	147	14	profitability	profitability	NOUN
ijtc-409	147	15	of	of	ADP
ijtc-409	147	16	the	the	DET
ijtc-409	147	17	business	business	NOUN
ijtc-409	147	18	,	,	PUNCT
ijtc-409	147	19	etc	etc	X
ijtc-409	147	20	.	.	X
ijtc-409	147	21	)	)	PUNCT
ijtc-409	148	1	c.	c.	NOUN
ijtc-409	148	2	society	society	NOUN
ijtc-409	148	3	(	(	PUNCT
ijtc-409	148	4	e.g.	e.g.	ADV
ijtc-409	148	5	poverty	poverty	NOUN
ijtc-409	148	6	reduction	reduction	NOUN
ijtc-409	148	7	;	;	PUNCT
ijtc-409	148	8	improvement	improvement	NOUN
ijtc-409	148	9	of	of	ADP
ijtc-409	148	10	working	work	VERB
ijtc-409	148	11	and	and	CCONJ
ijtc-409	148	12	living	living	NOUN
ijtc-409	148	13	conditions	condition	NOUN
ijtc-409	148	14	,	,	PUNCT
ijtc-409	148	15	etc	etc	X
ijtc-409	148	16	.	.	X
ijtc-409	148	17	)	)	PUNCT
ijtc-409	148	18	.	.	PUNCT
ijtc-409	149	1	these	these	DET
ijtc-409	149	2	three	three	NUM
ijtc-409	149	3	elements	element	NOUN
ijtc-409	149	4	–	–	PUNCT
ijtc-409	149	5	the	the	DET
ijtc-409	149	6	3ps	3ps	NOUN
ijtc-409	149	7	of	of	ADP
ijtc-409	149	8	people	people	NOUN
ijtc-409	149	9	,	,	PUNCT
ijtc-409	149	10	profit	profit	NOUN
ijtc-409	149	11	,	,	PUNCT
ijtc-409	149	12	and	and	CCONJ
ijtc-409	149	13	planet	planet	NOUN
ijtc-409	149	14	–	–	PUNCT
ijtc-409	149	15	are	be	AUX
ijtc-409	149	16	inevitably	inevitably	ADV
ijtc-409	149	17	intertwined	intertwine	VERB
ijtc-409	149	18	and	and	CCONJ
ijtc-409	149	19	they	they	PRON
ijtc-409	149	20	serve	serve	VERB
ijtc-409	149	21	to	to	PART
ijtc-409	149	22	remind	remind	VERB
ijtc-409	149	23	us	we	PRON
ijtc-409	149	24	that	that	SCONJ
ijtc-409	149	25	for	for	SCONJ
ijtc-409	149	26	a	a	DET
ijtc-409	149	27	business	business	NOUN
ijtc-409	149	28	to	to	PART
ijtc-409	149	29	be	be	AUX
ijtc-409	149	30	truly	truly	ADV
ijtc-409	149	31	sustainable	sustainable	ADJ
ijtc-409	149	32	,	,	PUNCT
ijtc-409	149	33	and	and	CCONJ
ijtc-409	149	34	these	these	DET
ijtc-409	149	35	basic	basic	ADJ
ijtc-409	149	36	principles	principle	NOUN
ijtc-409	149	37	also	also	ADV
ijtc-409	149	38	need	need	VERB
ijtc-409	149	39	to	to	PART
ijtc-409	149	40	be	be	AUX
ijtc-409	149	41	implemented	implement	VERB
ijtc-409	149	42	on	on	ADP
ijtc-409	149	43	the	the	DET
ijtc-409	149	44	background	background	NOUN
ijtc-409	149	45	of	of	ADP
ijtc-409	149	46	the	the	DET
ijtc-409	149	47	indonesia	indonesia	PROPN
ijtc-409	149	48	tax	tax	NOUN
ijtc-409	149	49	system	system	NOUN
ijtc-409	149	50	.	.	PUNCT
ijtc-409	150	1	in	in	ADP
ijtc-409	150	2	the	the	DET
ijtc-409	150	3	context	context	NOUN
ijtc-409	150	4	of	of	ADP
ijtc-409	150	5	scm	scm	PROPN
ijtc-409	150	6	,	,	PUNCT
ijtc-409	150	7	based	base	VERB
ijtc-409	150	8	on	on	ADP
ijtc-409	150	9	the	the	DET
ijtc-409	150	10	united	united	PROPN
ijtc-409	150	11	nations	nations	PROPN
ijtc-409	150	12	brundtland	brundtland	PROPN
ijtc-409	150	13	commission	commission	PROPN
ijtc-409	150	14	,	,	PUNCT
ijtc-409	150	15	a	a	DET
ijtc-409	150	16	triple	triple	ADJ
ijtc-409	150	17	bottom	bottom	ADJ
ijtc-409	150	18	line	line	NOUN
ijtc-409	150	19	philosophy	philosophy	NOUN
ijtc-409	150	20	can	can	AUX
ijtc-409	150	21	be	be	AUX
ijtc-409	150	22	built	build	VERB
ijtc-409	150	23	to	to	PART
ijtc-409	150	24	encompass	encompass	VERB
ijtc-409	150	25	the	the	DET
ijtc-409	150	26	broader	broad	ADJ
ijtc-409	150	27	idea	idea	NOUN
ijtc-409	150	28	that	that	SCONJ
ijtc-409	150	29	sustainability	sustainability	NOUN
ijtc-409	150	30	is	be	AUX
ijtc-409	150	31	concerned	concern	VERB
ijtc-409	150	32	with	with	ADP
ijtc-409	150	33	ensuring	ensure	VERB
ijtc-409	150	34	the	the	DET
ijtc-409	150	35	long	long	ADJ
ijtc-409	150	36	-	-	PUNCT
ijtc-409	150	37	term	term	NOUN
ijtc-409	150	38	viability	viability	NOUN
ijtc-409	150	39	and	and	CCONJ
ijtc-409	150	40	viability	viability	NOUN
ijtc-409	150	41	of	of	ADP
ijtc-409	150	42	the	the	DET
ijtc-409	150	43	business	business	NOUN
ijtc-409	150	44	as	as	ADV
ijtc-409	150	45	well	well	ADV
ijtc-409	150	46	as	as	ADP
ijtc-409	150	47	contributing	contribute	VERB
ijtc-409	150	48	to	to	ADP
ijtc-409	150	49	the	the	DET
ijtc-409	150	50	future	future	ADJ
ijtc-409	150	51	well	well	ADV
ijtc-409	150	52	-	-	PUNCT
ijtc-409	150	53	being	being	NOUN
ijtc-409	150	54	of	of	ADP
ijtc-409	150	55	society	society	NOUN
ijtc-409	150	56	(	(	PUNCT
ijtc-409	150	57	j.	j.	PROPN
ijtc-409	150	58	dai	dai	PROPN
ijtc-409	150	59	et	et	PROPN
ijtc-409	150	60	al	al	PROPN
ijtc-409	150	61	.	.	PROPN
ijtc-409	150	62	,	,	PUNCT
ijtc-409	150	63	2021	2021	NUM
ijtc-409	150	64	;	;	PUNCT
ijtc-409	150	65	jabbour	jabbour	NOUN
ijtc-409	150	66	et	et	PROPN
ijtc-409	150	67	al	al	PROPN
ijtc-409	150	68	.	.	PROPN
ijtc-409	150	69	,	,	PUNCT
ijtc-409	150	70	2020	2020	NUM
ijtc-409	150	71	)	)	PUNCT
ijtc-409	150	72	.	.	PUNCT
ijtc-409	151	1	indeed	indeed	ADV
ijtc-409	151	2	,	,	PUNCT
ijtc-409	151	3	it	it	PRON
ijtc-409	151	4	can	can	AUX
ijtc-409	151	5	be	be	AUX
ijtc-409	151	6	argued	argue	VERB
ijtc-409	151	7	that	that	SCONJ
ijtc-409	151	8	these	these	DET
ijtc-409	151	9	two	two	NUM
ijtc-409	151	10	objectives	objective	NOUN
ijtc-409	151	11	are	be	AUX
ijtc-409	151	12	mutually	mutually	ADV
ijtc-409	151	13	reinforcing	reinforce	VERB
ijtc-409	151	14	,	,	PUNCT
ijtc-409	151	15	i.e.	i.e.	X
ijtc-409	151	16	supply	supply	NOUN
ijtc-409	151	17	chain	chain	NOUN
ijtc-409	151	18	strategies	strategy	NOUN
ijtc-409	151	19	that	that	PRON
ijtc-409	151	20	benefit	benefit	VERB
ijtc-409	151	21	the	the	DET
ijtc-409	151	22	wider	wide	ADJ
ijtc-409	151	23	environment	environment	NOUN
ijtc-409	151	24	are	be	AUX
ijtc-409	151	25	likely	likely	ADJ
ijtc-409	151	26	to	to	PART
ijtc-409	151	27	also	also	ADV
ijtc-409	151	28	involve	involve	VERB
ijtc-409	151	29	businesses	business	NOUN
ijtc-409	151	30	at	at	ADP
ijtc-409	151	31	lower	low	ADJ
ijtc-409	151	32	costs	cost	NOUN
ijtc-409	151	33	in	in	ADP
ijtc-409	151	34	the	the	DET
ijtc-409	151	35	long	long	ADJ
ijtc-409	151	36	run	run	NOUN
ijtc-409	151	37	as	as	ADP
ijtc-409	151	38	a	a	DET
ijtc-409	151	39	result	result	NOUN
ijtc-409	151	40	of	of	ADP
ijtc-409	151	41	better	well	ADJ
ijtc-409	151	42	use	use	NOUN
ijtc-409	151	43	of	of	ADP
ijtc-409	151	44	resources	resource	NOUN
ijtc-409	151	45	(	(	PUNCT
ijtc-409	151	46	christopher	christopher	PROPN
ijtc-409	151	47	&	&	CCONJ
ijtc-409	151	48	peck	peck	PROPN
ijtc-409	151	49	,	,	PUNCT
ijtc-409	151	50	2012	2012	NUM
ijtc-409	151	51	;	;	PUNCT
ijtc-409	151	52	soltanmohammadi	soltanmohammadi	PROPN
ijtc-409	151	53	et	et	PROPN
ijtc-409	151	54	al	al	PROPN
ijtc-409	151	55	.	.	PROPN
ijtc-409	151	56	,	,	PUNCT
ijtc-409	151	57	2021	2021	NUM
ijtc-409	151	58	)	)	PUNCT
ijtc-409	151	59	.	.	PUNCT
ijtc-409	152	1	as	as	SCONJ
ijtc-409	152	2	supply	supply	NOUN
ijtc-409	152	3	chains	chain	NOUN
ijtc-409	152	4	underpin	underpin	VERB
ijtc-409	152	5	the	the	DET
ijtc-409	152	6	efficiency	efficiency	NOUN
ijtc-409	152	7	and	and	CCONJ
ijtc-409	152	8	effectiveness	effectiveness	NOUN
ijtc-409	152	9	of	of	ADP
ijtc-409	152	10	businesses	business	NOUN
ijtc-409	152	11	,	,	PUNCT
ijtc-409	152	12	they	they	PRON
ijtc-409	152	13	can	can	AUX
ijtc-409	152	14	provide	provide	VERB
ijtc-409	152	15	a	a	DET
ijtc-409	152	16	useful	useful	ADJ
ijtc-409	152	17	framework	framework	NOUN
ijtc-409	152	18	for	for	ADP
ijtc-409	152	19	exploring	explore	VERB
ijtc-409	152	20	opportunities	opportunity	NOUN
ijtc-409	152	21	to	to	PART
ijtc-409	152	22	improve	improve	VERB
ijtc-409	152	23	sustainability	sustainability	NOUN
ijtc-409	152	24	.	.	PUNCT
ijtc-409	153	1	we	we	PRON
ijtc-409	153	2	need	need	VERB
ijtc-409	153	3	to	to	PART
ijtc-409	153	4	understand	understand	VERB
ijtc-409	153	5	the	the	DET
ijtc-409	153	6	sustainability	sustainability	NOUN
ijtc-409	153	7	impact	impact	NOUN
ijtc-409	153	8	of	of	ADP
ijtc-409	153	9	everything	everything	PRON
ijtc-409	153	10	we	we	PRON
ijtc-409	153	11	do	do	AUX
ijtc-409	153	12	start	start	VERB
ijtc-409	153	13	from	from	ADP
ijtc-409	153	14	product	product	NOUN
ijtc-409	153	15	design	design	NOUN
ijtc-409	153	16	to	to	ADP
ijtc-409	153	17	end	end	VERB
ijtc-409	153	18	-	-	PUNCT
ijtc-409	153	19	of	of	ADP
ijtc-409	153	20	-	-	PUNCT
ijtc-409	153	21	life	life	NOUN
ijtc-409	153	22	disposal	disposal	NOUN
ijtc-409	153	23	.	.	PUNCT
ijtc-409	154	1	here	here	ADV
ijtc-409	154	2	,	,	PUNCT
ijtc-409	154	3	related	relate	VERB
ijtc-409	154	4	to	to	ADP
ijtc-409	154	5	the	the	DET
ijtc-409	154	6	tax	tax	NOUN
ijtc-409	154	7	compliance	compliance	NOUN
ijtc-409	154	8	,	,	PUNCT
ijtc-409	154	9	as	as	SCONJ
ijtc-409	154	10	the	the	DET
ijtc-409	154	11	emphasis	emphasis	NOUN
ijtc-409	154	12	of	of	ADP
ijtc-409	154	13	scm	scm	PROPN
ijtc-409	154	14	is	be	AUX
ijtc-409	154	15	on	on	ADP
ijtc-409	154	16	co	co	NOUN
ijtc-409	154	17	-	-	NOUN
ijtc-409	154	18	operation	operation	NOUN
ijtc-409	154	19	and	and	CCONJ
ijtc-409	154	20	trust	trust	NOUN
ijtc-409	154	21	,	,	PUNCT
ijtc-409	154	22	automatically	automatically	ADV
ijtc-409	154	23	it	it	PRON
ijtc-409	154	24	will	will	AUX
ijtc-409	154	25	influence	influence	VERB
ijtc-409	154	26	the	the	DET
ijtc-409	154	27	taxpayers	taxpayer	NOUN
ijtc-409	154	28	’	’	PART
ijtc-409	154	29	awareness	awareness	NOUN
ijtc-409	154	30	on	on	ADP
ijtc-409	154	31	the	the	DET
ijtc-409	154	32	punctuality	punctuality	NOUN
ijtc-409	154	33	and	and	CCONJ
ijtc-409	154	34	regularity	regularity	NOUN
ijtc-409	154	35	on	on	ADP
ijtc-409	154	36	paying	pay	VERB
ijtc-409	154	37	the	the	DET
ijtc-409	154	38	tax	tax	NOUN
ijtc-409	154	39	(	(	PUNCT
ijtc-409	154	40	rahayu	rahayu	PROPN
ijtc-409	154	41	,	,	PUNCT
ijtc-409	154	42	2019	2019	NUM
ijtc-409	154	43	)	)	PUNCT
ijtc-409	154	44	.	.	PUNCT
ijtc-409	155	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	155	2	strategies	strategy	NOUN
ijtc-409	155	3	for	for	ADP
ijtc-409	155	4	maintaining	maintain	VERB
ijtc-409	155	5	tax	tax	NOUN
ijtc-409	155	6	compliance	compliance	NOUN
ijtc-409	155	7	of	of	ADP
ijtc-409	155	8	smes	sme	NOUN
ijtc-409	155	9	during	during	ADP
ijtc-409	155	10	covid-19	covid-19	PROPN
ijtc-409	155	11	pandemic	pandemic	NOUN
ijtc-409	155	12	by	by	ADP
ijtc-409	155	13	using	use	VERB
ijtc-409	155	14	supply	supply	NOUN
ijtc-409	155	15	chain	chain	NOUN
ijtc-409	155	16	management	management	NOUN
ijtc-409	155	17	integration	integration	NOUN
ijtc-409	155	18	approach	approach	NOUN
ijtc-409	155	19	fahriyah	fahriyah	NOUN
ijtc-409	155	20	,	,	PUNCT
ijtc-409	155	21	andayani	andayani	ADJ
ijtc-409	155	22	,	,	PUNCT
ijtc-409	155	23	yoseph	yoseph	NOUN
ijtc-409	155	24	,	,	PUNCT
ijtc-409	155	25	nurwibowo	nurwibowo	PROPN
ijtc-409	155	26	,	,	PUNCT
ijtc-409	155	27	irawan	irawan	PROPN
ijtc-409	155	28	65	65	NUM
ijtc-409	155	29	|	|	ADV
ijtc-409	155	30	ilomata	ilomata	PROPN
ijtc-409	155	31	international	international	ADJ
ijtc-409	155	32	journal	journal	NOUN
ijtc-409	155	33	of	of	ADP
ijtc-409	155	34	tax	tax	PROPN
ijtc-409	155	35	&	&	CCONJ
ijtc-409	155	36	accounting	accounting	PROPN
ijtc-409	155	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	155	38	conclusion	conclusion	NOUN
ijtc-409	155	39	the	the	DET
ijtc-409	155	40	conclusions	conclusion	NOUN
ijtc-409	155	41	of	of	ADP
ijtc-409	155	42	this	this	DET
ijtc-409	155	43	research	research	NOUN
ijtc-409	155	44	were	be	AUX
ijtc-409	155	45	as	as	SCONJ
ijtc-409	155	46	follows	follow	VERB
ijtc-409	155	47	:	:	PUNCT
ijtc-409	155	48	1	1	X
ijtc-409	155	49	.	.	X
ijtc-409	156	1	nowadays	nowadays	ADV
ijtc-409	156	2	,	,	PUNCT
ijtc-409	156	3	the	the	DET
ijtc-409	156	4	indonesia	indonesia	PROPN
ijtc-409	156	5	tax	tax	NOUN
ijtc-409	156	6	system	system	NOUN
ijtc-409	156	7	faces	face	VERB
ijtc-409	156	8	a	a	DET
ijtc-409	156	9	difficult	difficult	ADJ
ijtc-409	156	10	situation	situation	NOUN
ijtc-409	156	11	,	,	PUNCT
ijtc-409	156	12	as	as	ADV
ijtc-409	156	13	well	well	ADV
ijtc-409	156	14	as	as	ADP
ijtc-409	156	15	in	in	ADP
ijtc-409	156	16	the	the	DET
ijtc-409	156	17	business	business	NOUN
ijtc-409	156	18	environment	environment	NOUN
ijtc-409	156	19	they	they	PRON
ijtc-409	156	20	also	also	ADV
ijtc-409	156	21	experience	experience	VERB
ijtc-409	156	22	several	several	ADJ
ijtc-409	156	23	times	time	NOUN
ijtc-409	156	24	facing	face	VERB
ijtc-409	156	25	the	the	DET
ijtc-409	156	26	hard	hard	ADJ
ijtc-409	156	27	situation	situation	NOUN
ijtc-409	156	28	.	.	PUNCT
ijtc-409	157	1	the	the	DET
ijtc-409	157	2	logistic	logistic	ADJ
ijtc-409	157	3	or	or	CCONJ
ijtc-409	157	4	supply	supply	NOUN
ijtc-409	157	5	chain	chain	NOUN
ijtc-409	157	6	management	management	NOUN
ijtc-409	157	7	integration	integration	NOUN
ijtc-409	157	8	principle	principle	NOUN
ijtc-409	157	9	has	have	AUX
ijtc-409	157	10	been	be	AUX
ijtc-409	157	11	proven	prove	VERB
ijtc-409	157	12	many	many	ADJ
ijtc-409	157	13	times	time	NOUN
ijtc-409	157	14	as	as	ADP
ijtc-409	157	15	a	a	DET
ijtc-409	157	16	problem	problem	NOUN
ijtc-409	157	17	solver	solver	VERB
ijtc-409	157	18	in	in	ADP
ijtc-409	157	19	those	those	DET
ijtc-409	157	20	challenges	challenge	NOUN
ijtc-409	157	21	.	.	PUNCT
ijtc-409	158	1	2	2	X
ijtc-409	158	2	.	.	X
ijtc-409	158	3	supply	supply	NOUN
ijtc-409	158	4	chain	chain	NOUN
ijtc-409	158	5	management	management	NOUN
ijtc-409	158	6	does	do	AUX
ijtc-409	158	7	n’t	not	PART
ijtc-409	158	8	provide	provide	VERB
ijtc-409	158	9	the	the	DET
ijtc-409	158	10	fixed	fix	VERB
ijtc-409	158	11	recipe	recipe	NOUN
ijtc-409	158	12	,	,	PUNCT
ijtc-409	158	13	yet	yet	CCONJ
ijtc-409	158	14	it	it	PRON
ijtc-409	158	15	provides	provide	VERB
ijtc-409	158	16	wide	wide	ADJ
ijtc-409	158	17	and	and	CCONJ
ijtc-409	158	18	flexible	flexible	ADJ
ijtc-409	158	19	tools	tool	NOUN
ijtc-409	158	20	to	to	PART
ijtc-409	158	21	manage	manage	VERB
ijtc-409	158	22	any	any	DET
ijtc-409	158	23	circumstances	circumstance	NOUN
ijtc-409	158	24	and	and	CCONJ
ijtc-409	158	25	also	also	ADV
ijtc-409	158	26	better	well	ADJ
ijtc-409	158	27	performance	performance	NOUN
ijtc-409	158	28	through	through	ADP
ijtc-409	158	29	their	their	PRON
ijtc-409	158	30	competitive	competitive	ADJ
ijtc-409	158	31	advantage	advantage	NOUN
ijtc-409	158	32	.	.	PUNCT
ijtc-409	159	1	3	3	X
ijtc-409	159	2	.	.	X
ijtc-409	159	3	the	the	DET
ijtc-409	159	4	indonesian	indonesian	ADJ
ijtc-409	159	5	taxation	taxation	NOUN
ijtc-409	159	6	system	system	NOUN
ijtc-409	159	7	in	in	ADP
ijtc-409	159	8	scm	scm	PROPN
ijtc-409	159	9	views	view	NOUN
ijtc-409	159	10	still	still	ADV
ijtc-409	159	11	has	have	VERB
ijtc-409	159	12	a	a	DET
ijtc-409	159	13	lot	lot	NOUN
ijtc-409	159	14	of	of	ADP
ijtc-409	159	15	room	room	NOUN
ijtc-409	159	16	for	for	ADP
ijtc-409	159	17	improvement	improvement	NOUN
ijtc-409	159	18	,	,	PUNCT
ijtc-409	159	19	so	so	CCONJ
ijtc-409	159	20	the	the	DET
ijtc-409	159	21	dgt	dgt	NOUN
ijtc-409	159	22	and	and	CCONJ
ijtc-409	159	23	government	government	NOUN
ijtc-409	159	24	have	have	VERB
ijtc-409	159	25	an	an	DET
ijtc-409	159	26	opportunity	opportunity	NOUN
ijtc-409	159	27	to	to	PART
ijtc-409	159	28	get	get	VERB
ijtc-409	159	29	scm	scm	PROPN
ijtc-409	159	30	advantage	advantage	NOUN
ijtc-409	159	31	who	who	PRON
ijtc-409	159	32	has	have	VERB
ijtc-409	159	33	a	a	DET
ijtc-409	159	34	complete	complete	ADJ
ijtc-409	159	35	and	and	CCONJ
ijtc-409	159	36	flexible	flexible	ADJ
ijtc-409	159	37	approach	approach	NOUN
ijtc-409	159	38	to	to	ADP
ijtc-409	159	39	performing	perform	VERB
ijtc-409	159	40	operational	operational	ADJ
ijtc-409	159	41	excellent	excellent	ADJ
ijtc-409	159	42	within	within	ADP
ijtc-409	159	43	the	the	DET
ijtc-409	159	44	chain	chain	NOUN
ijtc-409	159	45	:	:	PUNCT
ijtc-409	159	46	a.	a.	NOUN
ijtc-409	159	47	to	to	PART
ijtc-409	159	48	maintain	maintain	VERB
ijtc-409	159	49	the	the	DET
ijtc-409	159	50	degree	degree	NOUN
ijtc-409	159	51	of	of	ADP
ijtc-409	159	52	indonesian	indonesian	ADJ
ijtc-409	159	53	citizen	citizen	PROPN
ijtc-409	159	54	tax	tax	NOUN
ijtc-409	159	55	compliance	compliance	NOUN
ijtc-409	159	56	,	,	PUNCT
ijtc-409	159	57	especially	especially	ADV
ijtc-409	159	58	by	by	ADP
ijtc-409	159	59	the	the	DET
ijtc-409	159	60	better	well	ADJ
ijtc-409	159	61	tax	tax	NOUN
ijtc-409	159	62	matters	matter	NOUN
ijtc-409	159	63	understanding	understand	VERB
ijtc-409	159	64	&	&	CCONJ
ijtc-409	159	65	proper	proper	ADJ
ijtc-409	159	66	tax	tax	NOUN
ijtc-409	159	67	environment	environment	NOUN
ijtc-409	159	68	.	.	PUNCT
ijtc-409	160	1	b.	b.	VERB
ijtc-409	160	2	to	to	PART
ijtc-409	160	3	build	build	VERB
ijtc-409	160	4	sme	sme	NOUN
ijtc-409	160	5	endurance	endurance	NOUN
ijtc-409	160	6	to	to	PART
ijtc-409	160	7	fight	fight	VERB
ijtc-409	160	8	the	the	DET
ijtc-409	160	9	pandemic	pandemic	ADJ
ijtc-409	160	10	c.	c.	PROPN
ijtc-409	160	11	dgt	dgt	PROPN
ijtc-409	160	12	has	have	VERB
ijtc-409	160	13	flexibility	flexibility	NOUN
ijtc-409	160	14	&	&	CCONJ
ijtc-409	160	15	operational	operational	ADJ
ijtc-409	160	16	excellent	excellent	ADJ
ijtc-409	160	17	to	to	PART
ijtc-409	160	18	perform	perform	VERB
ijtc-409	160	19	the	the	DET
ijtc-409	160	20	best	good	ADJ
ijtc-409	160	21	indonesia	indonesia	ADJ
ijtc-409	160	22	tax	tax	NOUN
ijtc-409	160	23	system	system	NOUN
ijtc-409	160	24	environment	environment	NOUN
ijtc-409	160	25	4	4	NUM
ijtc-409	160	26	.	.	PUNCT
ijtc-409	161	1	the	the	DET
ijtc-409	161	2	impact	impact	NOUN
ijtc-409	161	3	of	of	ADP
ijtc-409	161	4	the	the	DET
ijtc-409	161	5	environment	environment	NOUN
ijtc-409	161	6	that	that	PRON
ijtc-409	161	7	properly	properly	ADV
ijtc-409	161	8	and	and	CCONJ
ijtc-409	161	9	continuously	continuously	ADV
ijtc-409	161	10	perform	perform	VERB
ijtc-409	161	11	scm	scm	PROPN
ijtc-409	161	12	integration	integration	NOUN
ijtc-409	161	13	is	be	AUX
ijtc-409	161	14	the	the	DET
ijtc-409	161	15	ability	ability	NOUN
ijtc-409	161	16	to	to	PART
ijtc-409	161	17	provide	provide	VERB
ijtc-409	161	18	excellent	excellent	ADJ
ijtc-409	161	19	result	result	NOUN
ijtc-409	161	20	and	and	CCONJ
ijtc-409	161	21	good	good	ADJ
ijtc-409	161	22	endurance	endurance	NOUN
ijtc-409	161	23	to	to	PART
ijtc-409	161	24	fight	fight	VERB
ijtc-409	161	25	difficult	difficult	ADJ
ijtc-409	161	26	situation	situation	NOUN
ijtc-409	161	27	.	.	PUNCT
ijtc-409	162	1	then	then	ADV
ijtc-409	162	2	,	,	PUNCT
ijtc-409	162	3	it	it	PRON
ijtc-409	162	4	is	be	AUX
ijtc-409	162	5	recommended	recommend	VERB
ijtc-409	162	6	that	that	SCONJ
ijtc-409	162	7	;	;	PUNCT
ijtc-409	162	8	first	first	ADV
ijtc-409	162	9	;	;	PUNCT
ijtc-409	162	10	tax	tax	NOUN
ijtc-409	162	11	agencies	agency	NOUN
ijtc-409	162	12	should	should	AUX
ijtc-409	162	13	assign	assign	VERB
ijtc-409	162	14	specialized	specialized	ADJ
ijtc-409	162	15	bodies	body	NOUN
ijtc-409	162	16	for	for	ADP
ijtc-409	162	17	the	the	DET
ijtc-409	162	18	comprehensive	comprehensive	ADJ
ijtc-409	162	19	implementation	implementation	NOUN
ijtc-409	162	20	of	of	ADP
ijtc-409	162	21	scm	scm	PROPN
ijtc-409	162	22	approach	approach	NOUN
ijtc-409	162	23	and	and	CCONJ
ijtc-409	162	24	follow	follow	VERB
ijtc-409	162	25	-	-	PUNCT
ijtc-409	162	26	up	up	NOUN
ijtc-409	162	27	the	the	DET
ijtc-409	162	28	taxpayers	taxpayer	NOUN
ijtc-409	162	29	who	who	PRON
ijtc-409	162	30	paid	pay	VERB
ijtc-409	162	31	lately	lately	ADV
ijtc-409	162	32	.	.	PUNCT
ijtc-409	163	1	second	second	ADV
ijtc-409	163	2	,	,	PUNCT
ijtc-409	163	3	some	some	DET
ijtc-409	163	4	simple	simple	ADJ
ijtc-409	163	5	systems	system	NOUN
ijtc-409	163	6	of	of	ADP
ijtc-409	163	7	payment	payment	NOUN
ijtc-409	163	8	and	and	CCONJ
ijtc-409	163	9	facilitators	facilitator	NOUN
ijtc-409	163	10	should	should	AUX
ijtc-409	163	11	be	be	AUX
ijtc-409	163	12	provided	provide	VERB
ijtc-409	163	13	to	to	PART
ijtc-409	163	14	facilitate	facilitate	VERB
ijtc-409	163	15	the	the	DET
ijtc-409	163	16	taxpayers	taxpayer	NOUN
ijtc-409	163	17	who	who	PRON
ijtc-409	163	18	are	be	AUX
ijtc-409	163	19	lack	lack	NOUN
ijtc-409	163	20	of	of	ADP
ijtc-409	163	21	knowledge	knowledge	NOUN
ijtc-409	163	22	.	.	PUNCT
ijtc-409	164	1	last	last	ADJ
ijtc-409	164	2	,	,	PUNCT
ijtc-409	164	3	voluntary	voluntary	ADJ
ijtc-409	164	4	compliance	compliance	NOUN
ijtc-409	164	5	of	of	ADP
ijtc-409	164	6	taxpayers	taxpayer	NOUN
ijtc-409	164	7	should	should	AUX
ijtc-409	164	8	be	be	AUX
ijtc-409	164	9	facilitated	facilitate	VERB
ijtc-409	164	10	.	.	PUNCT
ijtc-409	165	1	reference	reference	NOUN
ijtc-409	165	2	abubakar	abubakar	PROPN
ijtc-409	165	3	,	,	PUNCT
ijtc-409	165	4	r.	r.	PROPN
ijtc-409	165	5	w.	w.	PROPN
ijtc-409	165	6	a.	a.	PROPN
ijtc-409	165	7	(	(	PUNCT
ijtc-409	165	8	2021	2021	NUM
ijtc-409	165	9	)	)	PUNCT
ijtc-409	165	10	.	.	PUNCT
ijtc-409	166	1	analisis	analisis	PROPN
ijtc-409	166	2	kebijakan	kebijakan	PROPN
ijtc-409	166	3	pemerintah	pemerintah	PROPN
ijtc-409	166	4	jawa	jawa	PROPN
ijtc-409	166	5	barat	barat	PROPN
ijtc-409	166	6	di	di	PROPN
ijtc-409	166	7	masa	masa	PROPN
ijtc-409	166	8	pandemi	pandemi	ADP
ijtc-409	166	9	covid19	covid19	PROPN
ijtc-409	166	10	dalam	dalam	PROPN
ijtc-409	166	11	perspektif	perspektif	PROPN
ijtc-409	166	12	ekonomi	ekonomi	PROPN
ijtc-409	166	13	.	.	PUNCT
ijtc-409	167	1	aksyana	aksyana	PROPN
ijtc-409	167	2	 	 	SPACE
ijtc-409	167	3	:	:	PUNCT
ijtc-409	167	4	jurnal	jurnal	PROPN
ijtc-409	167	5	akuntansi	akuntansi	PROPN
ijtc-409	167	6	dan	dan	PROPN
ijtc-409	167	7	keuangan	keuangan	PROPN
ijtc-409	167	8	islam	islam	PROPN
ijtc-409	167	9	,	,	PUNCT
ijtc-409	167	10	1(1	1(1	NUM
ijtc-409	167	11	)	)	PUNCT
ijtc-409	167	12	,	,	PUNCT
ijtc-409	167	13	96	96	NUM
ijtc-409	167	14	.	.	PUNCT
ijtc-409	168	1	https://doi.org/10.35194/ajaki.v1i1.1692	https://doi.org/10.35194/ajaki.v1i1.1692	PROPN
ijtc-409	168	2	allen	allen	PROPN
ijtc-409	168	3	,	,	PUNCT
ijtc-409	168	4	s.	s.	PROPN
ijtc-409	168	5	d.	d.	PROPN
ijtc-409	168	6	,	,	PUNCT
ijtc-409	168	7	zhu	zhu	PROPN
ijtc-409	168	8	,	,	PUNCT
ijtc-409	168	9	q.	q.	PROPN
ijtc-409	168	10	,	,	PUNCT
ijtc-409	168	11	&	&	CCONJ
ijtc-409	168	12	sarkis	sarkis	PROPN
ijtc-409	168	13	,	,	PUNCT
ijtc-409	168	14	j.	j.	PROPN
ijtc-409	168	15	(	(	PUNCT
ijtc-409	168	16	2021	2021	NUM
ijtc-409	168	17	)	)	PUNCT
ijtc-409	168	18	.	.	PUNCT
ijtc-409	169	1	expanding	expand	VERB
ijtc-409	169	2	conceptual	conceptual	ADJ
ijtc-409	169	3	boundaries	boundary	NOUN
ijtc-409	169	4	of	of	ADP
ijtc-409	169	5	the	the	DET
ijtc-409	169	6	sustainable	sustainable	ADJ
ijtc-409	169	7	supply	supply	NOUN
ijtc-409	169	8	chain	chain	NOUN
ijtc-409	169	9	management	management	NOUN
ijtc-409	169	10	and	and	CCONJ
ijtc-409	169	11	circular	circular	ADJ
ijtc-409	169	12	economy	economy	NOUN
ijtc-409	169	13	nexus	nexus	NOUN
ijtc-409	169	14	.	.	PUNCT
ijtc-409	170	1	cleaner	clean	ADJ
ijtc-409	170	2	logistics	logistic	NOUN
ijtc-409	170	3	and	and	CCONJ
ijtc-409	170	4	supply	supply	NOUN
ijtc-409	170	5	chain	chain	NOUN
ijtc-409	170	6	,	,	PUNCT
ijtc-409	170	7	2	2	NUM
ijtc-409	170	8	,	,	PUNCT
ijtc-409	170	9	100011	100011	NUM
ijtc-409	170	10	.	.	PUNCT
ijtc-409	171	1	https://doi.org/10.1016/j.clscn.2021.100011	https://doi.org/10.1016/j.clscn.2021.100011	PROPN
ijtc-409	171	2	bai	bai	PROPN
ijtc-409	171	3	,	,	PUNCT
ijtc-409	171	4	c.	c.	PROPN
ijtc-409	171	5	,	,	PUNCT
ijtc-409	171	6	quayson	quayson	NOUN
ijtc-409	171	7	,	,	PUNCT
ijtc-409	171	8	m.	m.	NOUN
ijtc-409	171	9	,	,	PUNCT
ijtc-409	171	10	&	&	CCONJ
ijtc-409	171	11	sarkis	sarkis	PROPN
ijtc-409	171	12	,	,	PUNCT
ijtc-409	171	13	j.	j.	PROPN
ijtc-409	171	14	(	(	PUNCT
ijtc-409	171	15	2021	2021	NUM
ijtc-409	171	16	)	)	PUNCT
ijtc-409	171	17	.	.	PUNCT
ijtc-409	172	1	covid-19	covid-19	PROPN
ijtc-409	172	2	pandemic	pandemic	ADJ
ijtc-409	172	3	digitization	digitization	NOUN
ijtc-409	172	4	lessons	lesson	NOUN
ijtc-409	172	5	for	for	ADP
ijtc-409	172	6	sustainable	sustainable	ADJ
ijtc-409	172	7	development	development	NOUN
ijtc-409	172	8	of	of	ADP
ijtc-409	172	9	micro	micro	NOUN
ijtc-409	172	10	-	-	ADJ
ijtc-409	172	11	and	and	CCONJ
ijtc-409	172	12	smallenterprises	smallenterprise	NOUN
ijtc-409	172	13	.	.	PUNCT
ijtc-409	173	1	sustainable	sustainable	ADJ
ijtc-409	173	2	production	production	NOUN
ijtc-409	173	3	and	and	CCONJ
ijtc-409	173	4	consumption	consumption	NOUN
ijtc-409	173	5	,	,	PUNCT
ijtc-409	173	6	27	27	NUM
ijtc-409	173	7	,	,	PUNCT
ijtc-409	173	8	1989–2001	1989–2001	NUM
ijtc-409	173	9	.	.	PUNCT
ijtc-409	174	1	https://doi.org/10.1016/j.spc.2021.04.035	https://doi.org/10.1016/j.spc.2021.04.035	PROPN
ijtc-409	174	2	beske	beske	PROPN
ijtc-409	174	3	,	,	PUNCT
ijtc-409	174	4	p.	p.	NOUN
ijtc-409	174	5	,	,	PUNCT
ijtc-409	174	6	land	land	NOUN
ijtc-409	174	7	,	,	PUNCT
ijtc-409	174	8	a.	a.	NOUN
ijtc-409	174	9	,	,	PUNCT
ijtc-409	174	10	&	&	CCONJ
ijtc-409	174	11	seuring	seuring	NOUN
ijtc-409	174	12	,	,	PUNCT
ijtc-409	174	13	s.	s.	PROPN
ijtc-409	174	14	(	(	PUNCT
ijtc-409	174	15	2014	2014	NUM
ijtc-409	174	16	)	)	PUNCT
ijtc-409	174	17	.	.	PUNCT
ijtc-409	175	1	sustainable	sustainable	ADJ
ijtc-409	175	2	supply	supply	NOUN
ijtc-409	175	3	chain	chain	NOUN
ijtc-409	175	4	management	management	NOUN
ijtc-409	175	5	practices	practice	NOUN
ijtc-409	175	6	and	and	CCONJ
ijtc-409	175	7	dynamic	dynamic	ADJ
ijtc-409	175	8	capabilities	capability	NOUN
ijtc-409	175	9	in	in	ADP
ijtc-409	175	10	the	the	DET
ijtc-409	175	11	food	food	NOUN
ijtc-409	175	12	industry	industry	NOUN
ijtc-409	175	13	:	:	PUNCT
ijtc-409	175	14	a	a	DET
ijtc-409	175	15	critical	critical	ADJ
ijtc-409	175	16	analysis	analysis	NOUN
ijtc-409	175	17	of	of	ADP
ijtc-409	175	18	the	the	DET
ijtc-409	175	19	literature	literature	NOUN
ijtc-409	175	20	.	.	PUNCT
ijtc-409	176	1	international	international	ADJ
ijtc-409	176	2	journal	journal	PROPN
ijtc-409	176	3	of	of	ADP
ijtc-409	176	4	production	production	NOUN
ijtc-409	176	5	economics	economic	NOUN
ijtc-409	176	6	,	,	PUNCT
ijtc-409	176	7	152	152	NUM
ijtc-409	176	8	,	,	PUNCT
ijtc-409	176	9	131–143	131–143	NUM
ijtc-409	176	10	.	.	PUNCT
ijtc-409	177	1	https://doi.org/10.1016/j.ijpe.2013.12.026	https://doi.org/10.1016/j.ijpe.2013.12.026	PROPN
ijtc-409	177	2	centobelli	centobelli	PROPN
ijtc-409	177	3	,	,	PUNCT
ijtc-409	177	4	p.	p.	NOUN
ijtc-409	177	5	,	,	PUNCT
ijtc-409	177	6	cerchione	cerchione	NOUN
ijtc-409	177	7	,	,	PUNCT
ijtc-409	177	8	r.	r.	PROPN
ijtc-409	177	9	,	,	PUNCT
ijtc-409	177	10	esposito	esposito	PROPN
ijtc-409	177	11	,	,	PUNCT
ijtc-409	177	12	e.	e.	PROPN
ijtc-409	177	13	,	,	PUNCT
ijtc-409	177	14	passaro	passaro	PROPN
ijtc-409	177	15	,	,	PUNCT
ijtc-409	177	16	r.	r.	PROPN
ijtc-409	177	17	,	,	PUNCT
ijtc-409	177	18	&	&	CCONJ
ijtc-409	177	19	shashi	shashi	PROPN
ijtc-409	177	20	.	.	PUNCT
ijtc-409	178	1	(	(	PUNCT
ijtc-409	178	2	2021	2021	NUM
ijtc-409	178	3	)	)	PUNCT
ijtc-409	178	4	.	.	PUNCT
ijtc-409	179	1	determinants	determinant	NOUN
ijtc-409	179	2	of	of	ADP
ijtc-409	179	3	the	the	DET
ijtc-409	179	4	transition	transition	NOUN
ijtc-409	179	5	towards	towards	ADP
ijtc-409	179	6	circular	circular	ADJ
ijtc-409	179	7	economy	economy	NOUN
ijtc-409	179	8	in	in	ADP
ijtc-409	179	9	smes	sme	NOUN
ijtc-409	179	10	:	:	PUNCT
ijtc-409	179	11	a	a	DET
ijtc-409	179	12	sustainable	sustainable	ADJ
ijtc-409	179	13	supply	supply	NOUN
ijtc-409	179	14	chain	chain	NOUN
ijtc-409	179	15	management	management	NOUN
ijtc-409	179	16	perspective	perspective	NOUN
ijtc-409	179	17	.	.	PUNCT
ijtc-409	180	1	international	international	ADJ
ijtc-409	180	2	journal	journal	PROPN
ijtc-409	180	3	of	of	ADP
ijtc-409	180	4	production	production	NOUN
ijtc-409	180	5	economics	economic	NOUN
ijtc-409	180	6	,	,	PUNCT
ijtc-409	180	7	242	242	NUM
ijtc-409	180	8	,	,	PUNCT
ijtc-409	180	9	108297	108297	NUM
ijtc-409	180	10	.	.	PUNCT
ijtc-409	181	1	https://doi.org/10.1016/j.ijpe.2021.108297	https://doi.org/10.1016/j.ijpe.2021.108297	PROPN
ijtc-409	181	2	christopher	christopher	PROPN
ijtc-409	181	3	,	,	PUNCT
ijtc-409	181	4	m.	m.	NOUN
ijtc-409	181	5	,	,	PUNCT
ijtc-409	181	6	&	&	CCONJ
ijtc-409	181	7	peck	peck	PROPN
ijtc-409	181	8	,	,	PUNCT
ijtc-409	181	9	h.	h.	PROPN
ijtc-409	181	10	(	(	PUNCT
ijtc-409	181	11	2012	2012	NUM
ijtc-409	181	12	)	)	PUNCT
ijtc-409	181	13	.	.	PUNCT
ijtc-409	182	1	marketing	marketing	NOUN
ijtc-409	182	2	logistics	logistic	NOUN
ijtc-409	182	3	(	(	PUNCT
ijtc-409	182	4	butterworth	butterworth	PROPN
ijtc-409	182	5	-	-	PUNCT
ijtc-409	182	6	heinemann	heinemann	PROPN
ijtc-409	182	7	(	(	PUNCT
ijtc-409	182	8	ed	ed	NOUN
ijtc-409	182	9	.	.	PUNCT
ijtc-409	182	10	)	)	PUNCT
ijtc-409	182	11	;	;	PUNCT
ijtc-409	182	12	2nd	2nd	ADJ
ijtc-409	182	13	ed	ed	NOUN
ijtc-409	182	14	.	.	PUNCT
ijtc-409	182	15	)	)	PUNCT
ijtc-409	182	16	.	.	PUNCT
ijtc-409	183	1	routledge	routledge	PROPN
ijtc-409	183	2	.	.	PUNCT
ijtc-409	184	1	https://doi.org/10.4324/9780080496429	https://doi.org/10.4324/9780080496429	PROPN
ijtc-409	184	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	184	3	strategies	strategy	NOUN
ijtc-409	184	4	for	for	ADP
ijtc-409	184	5	maintaining	maintain	VERB
ijtc-409	184	6	tax	tax	NOUN
ijtc-409	184	7	compliance	compliance	NOUN
ijtc-409	184	8	of	of	ADP
ijtc-409	184	9	smes	sme	NOUN
ijtc-409	184	10	during	during	ADP
ijtc-409	184	11	covid-19	covid-19	PROPN
ijtc-409	184	12	pandemic	pandemic	NOUN
ijtc-409	184	13	by	by	ADP
ijtc-409	184	14	using	use	VERB
ijtc-409	184	15	supply	supply	NOUN
ijtc-409	184	16	chain	chain	NOUN
ijtc-409	184	17	management	management	NOUN
ijtc-409	184	18	integration	integration	NOUN
ijtc-409	184	19	approach	approach	NOUN
ijtc-409	184	20	fahriyah	fahriyah	NOUN
ijtc-409	184	21	,	,	PUNCT
ijtc-409	184	22	andayani	andayani	ADJ
ijtc-409	184	23	,	,	PUNCT
ijtc-409	184	24	yoseph	yoseph	NOUN
ijtc-409	184	25	,	,	PUNCT
ijtc-409	184	26	nurwibowo	nurwibowo	PROPN
ijtc-409	184	27	,	,	PUNCT
ijtc-409	184	28	irawan	irawan	NOUN
ijtc-409	184	29	66	66	NUM
ijtc-409	184	30	|	|	ADV
ijtc-409	184	31	ilomata	ilomata	PROPN
ijtc-409	184	32	international	international	ADJ
ijtc-409	184	33	journal	journal	NOUN
ijtc-409	184	34	of	of	ADP
ijtc-409	184	35	tax	tax	PROPN
ijtc-409	184	36	&	&	CCONJ
ijtc-409	184	37	accounting	accounting	PROPN
ijtc-409	184	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-409	184	39	dai	dai	PROPN
ijtc-409	184	40	,	,	PUNCT
ijtc-409	184	41	j.	j.	PROPN
ijtc-409	184	42	,	,	PUNCT
ijtc-409	184	43	xie	xie	PROPN
ijtc-409	184	44	,	,	PUNCT
ijtc-409	184	45	l.	l.	PROPN
ijtc-409	184	46	,	,	PUNCT
ijtc-409	184	47	&	&	CCONJ
ijtc-409	184	48	chu	chu	PROPN
ijtc-409	184	49	,	,	PUNCT
ijtc-409	184	50	z.	z.	PROPN
ijtc-409	184	51	(	(	PUNCT
ijtc-409	184	52	2021	2021	NUM
ijtc-409	184	53	)	)	PUNCT
ijtc-409	184	54	.	.	PUNCT
ijtc-409	185	1	developing	develop	VERB
ijtc-409	185	2	sustainable	sustainable	ADJ
ijtc-409	185	3	supply	supply	NOUN
ijtc-409	185	4	chain	chain	NOUN
ijtc-409	185	5	management	management	NOUN
ijtc-409	185	6	:	:	PUNCT
ijtc-409	185	7	the	the	DET
ijtc-409	185	8	interplay	interplay	NOUN
ijtc-409	185	9	of	of	ADP
ijtc-409	185	10	institutional	institutional	ADJ
ijtc-409	185	11	pressures	pressure	NOUN
ijtc-409	185	12	and	and	CCONJ
ijtc-409	185	13	sustainability	sustainability	NOUN
ijtc-409	185	14	capabilities	capability	NOUN
ijtc-409	185	15	.	.	PUNCT
ijtc-409	186	1	sustainable	sustainable	ADJ
ijtc-409	186	2	production	production	NOUN
ijtc-409	186	3	and	and	CCONJ
ijtc-409	186	4	consumption	consumption	NOUN
ijtc-409	186	5	,	,	PUNCT
ijtc-409	186	6	28	28	NUM
ijtc-409	186	7	,	,	PUNCT
ijtc-409	186	8	254–268	254–268	NUM
ijtc-409	186	9	.	.	PUNCT
ijtc-409	187	1	https://doi.org/10.1016/j.spc.2021.04.017	https://doi.org/10.1016/j.spc.2021.04.017	PROPN
ijtc-409	187	2	dai	dai	PROPN
ijtc-409	187	3	,	,	PUNCT
ijtc-409	187	4	r.	r.	PROPN
ijtc-409	187	5	,	,	PUNCT
ijtc-409	187	6	feng	feng	PROPN
ijtc-409	187	7	,	,	PUNCT
ijtc-409	187	8	h.	h.	PROPN
ijtc-409	187	9	,	,	PUNCT
ijtc-409	187	10	hu	hu	PROPN
ijtc-409	187	11	,	,	PUNCT
ijtc-409	187	12	j.	j.	PROPN
ijtc-409	187	13	,	,	PUNCT
ijtc-409	187	14	jin	jin	PROPN
ijtc-409	187	15	,	,	PUNCT
ijtc-409	187	16	q.	q.	PROPN
ijtc-409	187	17	,	,	PUNCT
ijtc-409	187	18	li	li	PROPN
ijtc-409	187	19	,	,	PUNCT
ijtc-409	187	20	h.	h.	PROPN
ijtc-409	187	21	,	,	PUNCT
ijtc-409	187	22	wang	wang	PROPN
ijtc-409	187	23	,	,	PUNCT
ijtc-409	187	24	r.	r.	PROPN
ijtc-409	187	25	,	,	PUNCT
ijtc-409	187	26	wang	wang	PROPN
ijtc-409	187	27	,	,	PUNCT
ijtc-409	187	28	r.	r.	PROPN
ijtc-409	187	29	,	,	PUNCT
ijtc-409	187	30	xu	xu	PROPN
ijtc-409	187	31	,	,	PUNCT
ijtc-409	187	32	l.	l.	PROPN
ijtc-409	187	33	,	,	PUNCT
ijtc-409	187	34	&	&	CCONJ
ijtc-409	187	35	zhang	zhang	PROPN
ijtc-409	187	36	,	,	PUNCT
ijtc-409	187	37	x.	x.	NOUN
ijtc-409	187	38	(	(	PUNCT
ijtc-409	187	39	2021	2021	NUM
ijtc-409	187	40	)	)	PUNCT
ijtc-409	187	41	.	.	PUNCT
ijtc-409	188	1	the	the	DET
ijtc-409	188	2	impact	impact	NOUN
ijtc-409	188	3	of	of	ADP
ijtc-409	188	4	covid-19	covid-19	PROPN
ijtc-409	188	5	on	on	ADP
ijtc-409	188	6	small	small	ADJ
ijtc-409	188	7	and	and	CCONJ
ijtc-409	188	8	medium	medium	ADJ
ijtc-409	188	9	-	-	PUNCT
ijtc-409	188	10	sized	sized	ADJ
ijtc-409	188	11	enterprises	enterprise	NOUN
ijtc-409	188	12	(	(	PUNCT
ijtc-409	188	13	smes	sme	NOUN
ijtc-409	188	14	):	):	PUNCT
ijtc-409	188	15	evidence	evidence	NOUN
ijtc-409	188	16	from	from	ADP
ijtc-409	188	17	twowave	twowave	ADJ
ijtc-409	188	18	phone	phone	NOUN
ijtc-409	188	19	surveys	survey	NOUN
ijtc-409	188	20	in	in	ADP
ijtc-409	188	21	china	china	PROPN
ijtc-409	188	22	.	.	PUNCT
ijtc-409	189	1	china	china	PROPN
ijtc-409	189	2	economic	economic	PROPN
ijtc-409	189	3	review	review	PROPN
ijtc-409	189	4	,	,	PUNCT
ijtc-409	189	5	67	67	NUM
ijtc-409	189	6	,	,	PUNCT
ijtc-409	189	7	101607	101607	NUM
ijtc-409	189	8	.	.	PUNCT
ijtc-409	190	1	https://doi.org/10.1016/j.chieco.2021.101607	https://doi.org/10.1016/j.chieco.2021.101607	ADJ
ijtc-409	190	2	hanoatubun	hanoatubun	NOUN
ijtc-409	190	3	,	,	PUNCT
ijtc-409	190	4	s.	s.	PROPN
ijtc-409	190	5	(	(	PUNCT
ijtc-409	190	6	2020	2020	NUM
ijtc-409	190	7	)	)	PUNCT
ijtc-409	190	8	.	.	PUNCT
ijtc-409	191	1	dampak	dampak	PROPN
ijtc-409	191	2	covid	covid	PROPN
ijtc-409	191	3	–	–	PUNCT
ijtc-409	191	4	19	19	NUM
ijtc-409	191	5	terhadap	terhadap	PROPN
ijtc-409	191	6	prekonomian	prekonomian	PROPN
ijtc-409	191	7	indonesia	indonesia	PROPN
ijtc-409	191	8	.	.	PUNCT
ijtc-409	192	1	edupsycouns	edupsycoun	NOUN
ijtc-409	192	2	:	:	PUNCT
ijtc-409	192	3	journal	journal	NOUN
ijtc-409	192	4	of	of	ADP
ijtc-409	192	5	education	education	NOUN
ijtc-409	192	6	,	,	PUNCT
ijtc-409	192	7	psychology	psychology	NOUN
ijtc-409	192	8	and	and	CCONJ
ijtc-409	192	9	counseling	counseling	NOUN
ijtc-409	192	10	,	,	PUNCT
ijtc-409	192	11	2(1	2(1	NUM
ijtc-409	192	12	)	)	PUNCT
ijtc-409	192	13	,	,	PUNCT
ijtc-409	192	14	146–153	146–153	NUM
ijtc-409	192	15	.	.	PUNCT
ijtc-409	192	16	https://ummaspul.ejournal.id/edupsycouns/article/view/423	https://ummaspul.ejournal.id/edupsycouns/article/view/423	PROPN
ijtc-409	192	17	hashimov	hashimov	NOUN
ijtc-409	192	18	,	,	PUNCT
ijtc-409	192	19	e.	e.	PROPN
ijtc-409	192	20	(	(	PUNCT
ijtc-409	192	21	2015	2015	NUM
ijtc-409	192	22	)	)	PUNCT
ijtc-409	192	23	.	.	PUNCT
ijtc-409	193	1	qualitative	qualitative	ADJ
ijtc-409	193	2	data	datum	NOUN
ijtc-409	193	3	analysis	analysis	NOUN
ijtc-409	193	4	:	:	PUNCT
ijtc-409	193	5	a	a	DET
ijtc-409	193	6	methods	method	NOUN
ijtc-409	193	7	sourcebook	sourcebook	NOUN
ijtc-409	193	8	and	and	CCONJ
ijtc-409	193	9	the	the	DET
ijtc-409	193	10	coding	code	VERB
ijtc-409	193	11	manual	manual	NOUN
ijtc-409	193	12	for	for	ADP
ijtc-409	193	13	qualitative	qualitative	ADJ
ijtc-409	193	14	researchers	researcher	NOUN
ijtc-409	193	15	.	.	PUNCT
ijtc-409	194	1	technical	technical	ADJ
ijtc-409	194	2	communication	communication	NOUN
ijtc-409	194	3	quarterly	quarterly	ADV
ijtc-409	194	4	,	,	PUNCT
ijtc-409	194	5	24(1	24(1	NUM
ijtc-409	194	6	)	)	PUNCT
ijtc-409	194	7	,	,	PUNCT
ijtc-409	194	8	109–112	109–112	NUM
ijtc-409	194	9	.	.	PUNCT
ijtc-409	195	1	https://doi.org/10.1080/10572252.2015.975966	https://doi.org/10.1080/10572252.2015.975966	PROPN
ijtc-409	196	1	hu	hu	PROPN
ijtc-409	196	2	,	,	PUNCT
ijtc-409	196	3	j.	j.	PROPN
ijtc-409	196	4	,	,	PUNCT
ijtc-409	196	5	liu	liu	PROPN
ijtc-409	196	6	,	,	PUNCT
ijtc-409	196	7	y.-l	y.-l	NOUN
ijtc-409	196	8	.	.	PUNCT
ijtc-409	196	9	,	,	PUNCT
ijtc-409	196	10	yuen	yuen	PROPN
ijtc-409	196	11	,	,	PUNCT
ijtc-409	196	12	t.	t.	PROPN
ijtc-409	196	13	w.	w.	PROPN
ijtc-409	196	14	w.	w.	PROPN
ijtc-409	196	15	,	,	PUNCT
ijtc-409	196	16	lim	lim	PROPN
ijtc-409	196	17	,	,	PUNCT
ijtc-409	196	18	m.	m.	PROPN
ijtc-409	196	19	k.	k.	PROPN
ijtc-409	196	20	,	,	PUNCT
ijtc-409	196	21	&	&	CCONJ
ijtc-409	196	22	hu	hu	PROPN
ijtc-409	196	23	,	,	PUNCT
ijtc-409	196	24	j.	j.	PROPN
ijtc-409	196	25	(	(	PUNCT
ijtc-409	196	26	2019	2019	NUM
ijtc-409	196	27	)	)	PUNCT
ijtc-409	196	28	.	.	PUNCT
ijtc-409	197	1	do	do	AUX
ijtc-409	197	2	green	green	ADJ
ijtc-409	197	3	practices	practice	NOUN
ijtc-409	197	4	really	really	ADV
ijtc-409	197	5	attract	attract	VERB
ijtc-409	197	6	customers	customer	NOUN
ijtc-409	197	7	?	?	PUNCT
ijtc-409	198	1	the	the	DET
ijtc-409	198	2	sharing	share	VERB
ijtc-409	198	3	economy	economy	NOUN
ijtc-409	198	4	from	from	ADP
ijtc-409	198	5	the	the	DET
ijtc-409	198	6	sustainable	sustainable	ADJ
ijtc-409	198	7	supply	supply	NOUN
ijtc-409	198	8	chain	chain	NOUN
ijtc-409	198	9	management	management	NOUN
ijtc-409	198	10	perspective	perspective	NOUN
ijtc-409	198	11	.	.	PUNCT
ijtc-409	199	1	resources	resource	NOUN
ijtc-409	199	2	,	,	PUNCT
ijtc-409	199	3	conservation	conservation	NOUN
ijtc-409	199	4	and	and	CCONJ
ijtc-409	199	5	recycling	recycling	NOUN
ijtc-409	199	6	,	,	PUNCT
ijtc-409	199	7	149	149	NUM
ijtc-409	199	8	,	,	PUNCT
ijtc-409	199	9	177–187	177–187	NUM
ijtc-409	199	10	.	.	PUNCT
ijtc-409	200	1	https://doi.org/10.1016/j.resconrec.2019.05.042	https://doi.org/10.1016/j.resconrec.2019.05.042	NOUN
ijtc-409	200	2	jabbour	jabbour	NOUN
ijtc-409	200	3	,	,	PUNCT
ijtc-409	200	4	c.	c.	PROPN
ijtc-409	200	5	j.	j.	PROPN
ijtc-409	200	6	c.	c.	PROPN
ijtc-409	200	7	,	,	PUNCT
ijtc-409	200	8	fiorini	fiorini	PROPN
ijtc-409	200	9	,	,	PUNCT
ijtc-409	200	10	p.	p.	PROPN
ijtc-409	200	11	d.	d.	PROPN
ijtc-409	200	12	c.	c.	PROPN
ijtc-409	200	13	,	,	PUNCT
ijtc-409	200	14	ndubisi	ndubisi	PROPN
ijtc-409	200	15	,	,	PUNCT
ijtc-409	200	16	n.	n.	PROPN
ijtc-409	200	17	o.	o.	PROPN
ijtc-409	200	18	,	,	PUNCT
ijtc-409	200	19	queiroz	queiroz	ADV
ijtc-409	200	20	,	,	PUNCT
ijtc-409	200	21	m.	m.	NOUN
ijtc-409	200	22	m.	m.	NOUN
ijtc-409	200	23	,	,	PUNCT
ijtc-409	200	24	&	&	CCONJ
ijtc-409	200	25	piato	piato	PROPN
ijtc-409	200	26	,	,	PUNCT
ijtc-409	200	27	é	é	PROPN
ijtc-409	200	28	.	.	PUNCT
ijtc-409	200	29	l.	l.	PROPN
ijtc-409	200	30	(	(	PUNCT
ijtc-409	200	31	2020	2020	NUM
ijtc-409	200	32	)	)	PUNCT
ijtc-409	200	33	.	.	PUNCT
ijtc-409	201	1	digitally	digitally	ADV
ijtc-409	201	2	-	-	PUNCT
ijtc-409	201	3	enabled	enable	VERB
ijtc-409	201	4	sustainable	sustainable	ADJ
ijtc-409	201	5	supply	supply	NOUN
ijtc-409	201	6	chains	chain	NOUN
ijtc-409	201	7	in	in	ADP
ijtc-409	201	8	the	the	DET
ijtc-409	201	9	21st	21st	ADJ
ijtc-409	201	10	century	century	NOUN
ijtc-409	201	11	:	:	PUNCT
ijtc-409	201	12	a	a	DET
ijtc-409	201	13	review	review	NOUN
ijtc-409	201	14	and	and	CCONJ
ijtc-409	201	15	a	a	DET
ijtc-409	201	16	research	research	NOUN
ijtc-409	201	17	agenda	agenda	NOUN
ijtc-409	201	18	.	.	PUNCT
ijtc-409	202	1	science	science	NOUN
ijtc-409	202	2	of	of	ADP
ijtc-409	202	3	the	the	DET
ijtc-409	202	4	total	total	ADJ
ijtc-409	202	5	environment	environment	NOUN
ijtc-409	202	6	,	,	PUNCT
ijtc-409	202	7	725(138177	725(138177	NUM
ijtc-409	202	8	)	)	PUNCT
ijtc-409	202	9	,	,	PUNCT
ijtc-409	202	10	1=14	1=14	NUM
ijtc-409	202	11	.	.	PUNCT
ijtc-409	203	1	https://doi.org/10.1016/j.scitotenv.2020.138177	https://doi.org/10.1016/j.scitotenv.2020.138177	PROPN
ijtc-409	203	2	kouhizadeh	kouhizadeh	PROPN
ijtc-409	203	3	,	,	PUNCT
ijtc-409	203	4	m.	m.	NOUN
ijtc-409	203	5	,	,	PUNCT
ijtc-409	203	6	saberi	saberi	PROPN
ijtc-409	203	7	,	,	PUNCT
ijtc-409	203	8	s.	s.	PROPN
ijtc-409	203	9	,	,	PUNCT
ijtc-409	203	10	&	&	CCONJ
ijtc-409	203	11	sarkis	sarkis	PROPN
ijtc-409	203	12	,	,	PUNCT
ijtc-409	203	13	j.	j.	PROPN
ijtc-409	203	14	(	(	PUNCT
ijtc-409	203	15	2021	2021	NUM
ijtc-409	203	16	)	)	PUNCT
ijtc-409	203	17	.	.	PUNCT
ijtc-409	204	1	blockchain	blockchain	PROPN
ijtc-409	204	2	technology	technology	PROPN
ijtc-409	204	3	and	and	CCONJ
ijtc-409	204	4	the	the	DET
ijtc-409	204	5	sustainable	sustainable	ADJ
ijtc-409	204	6	supply	supply	NOUN
ijtc-409	204	7	chain	chain	NOUN
ijtc-409	204	8	:	:	PUNCT
ijtc-409	204	9	theoretically	theoretically	ADV
ijtc-409	204	10	exploring	explore	VERB
ijtc-409	204	11	adoption	adoption	NOUN
ijtc-409	204	12	barriers	barrier	NOUN
ijtc-409	204	13	.	.	PUNCT
ijtc-409	205	1	international	international	ADJ
ijtc-409	205	2	journal	journal	PROPN
ijtc-409	205	3	of	of	ADP
ijtc-409	205	4	production	production	NOUN
ijtc-409	205	5	economics	economic	NOUN
ijtc-409	205	6	,	,	PUNCT
ijtc-409	205	7	231	231	NUM
ijtc-409	205	8	,	,	PUNCT
ijtc-409	205	9	107831	107831	NUM
ijtc-409	205	10	.	.	PUNCT
ijtc-409	206	1	https://doi.org/10.1016/j.ijpe.2020.107831	https://doi.org/10.1016/j.ijpe.2020.107831	NOUN
ijtc-409	206	2	madhani	madhani	PROPN
ijtc-409	206	3	,	,	PUNCT
ijtc-409	206	4	p.	p.	NOUN
ijtc-409	206	5	m.	m.	NOUN
ijtc-409	206	6	(	(	PUNCT
ijtc-409	206	7	2019	2019	NUM
ijtc-409	206	8	)	)	PUNCT
ijtc-409	206	9	.	.	PUNCT
ijtc-409	207	1	building	build	VERB
ijtc-409	207	2	a	a	DET
ijtc-409	207	3	customer	customer	NOUN
ijtc-409	207	4	-	-	PUNCT
ijtc-409	207	5	centric	centric	NOUN
ijtc-409	207	6	supply	supply	NOUN
ijtc-409	207	7	chain	chain	NOUN
ijtc-409	207	8	strategy	strategy	NOUN
ijtc-409	207	9	:	:	PUNCT
ijtc-409	207	10	enhancing	enhance	VERB
ijtc-409	207	11	competitive	competitive	ADJ
ijtc-409	207	12	advantages	advantage	NOUN
ijtc-409	207	13	.	.	PUNCT
ijtc-409	208	1	journal	journal	NOUN
ijtc-409	208	2	of	of	ADP
ijtc-409	208	3	business	business	NOUN
ijtc-409	208	4	strategy	strategy	NOUN
ijtc-409	208	5	iup	iup	VERB
ijtc-409	208	6	,	,	PUNCT
ijtc-409	208	7	16(2	16(2	NUM
ijtc-409	208	8	)	)	PUNCT
ijtc-409	208	9	,	,	PUNCT
ijtc-409	208	10	28–42	28–42	NUM
ijtc-409	208	11	.	.	PROPN
ijtc-409	208	12	https://www.researchgate.net/publication/334611456_building_a_customercentric_supply_chain_strategy_enhancing_competitive_advantages	https://www.researchgate.net/publication/334611456_building_a_customercentric_supply_chain_strategy_enhancing_competitive_advantage	NOUN
ijtc-409	208	13	malahayati	malahayati	PROPN
ijtc-409	208	14	,	,	PUNCT
ijtc-409	208	15	m.	m.	NOUN
ijtc-409	208	16	,	,	PUNCT
ijtc-409	208	17	masui	masui	NOUN
ijtc-409	208	18	,	,	PUNCT
ijtc-409	208	19	t.	t.	PROPN
ijtc-409	208	20	,	,	PUNCT
ijtc-409	208	21	&	&	CCONJ
ijtc-409	208	22	anggraeni	anggraeni	PROPN
ijtc-409	208	23	,	,	PUNCT
ijtc-409	208	24	l.	l.	PROPN
ijtc-409	208	25	(	(	PUNCT
ijtc-409	208	26	2021	2021	NUM
ijtc-409	208	27	)	)	PUNCT
ijtc-409	208	28	.	.	PUNCT
ijtc-409	209	1	an	an	DET
ijtc-409	209	2	assessment	assessment	NOUN
ijtc-409	209	3	of	of	ADP
ijtc-409	209	4	the	the	DET
ijtc-409	209	5	short	short	ADJ
ijtc-409	209	6	-	-	PUNCT
ijtc-409	209	7	term	term	NOUN
ijtc-409	209	8	impact	impact	NOUN
ijtc-409	209	9	of	of	ADP
ijtc-409	209	10	covid-19	covid-19	PROPN
ijtc-409	209	11	on	on	ADP
ijtc-409	209	12	economics	economic	NOUN
ijtc-409	209	13	and	and	CCONJ
ijtc-409	209	14	the	the	DET
ijtc-409	209	15	environment	environment	NOUN
ijtc-409	209	16	:	:	PUNCT
ijtc-409	209	17	a	a	DET
ijtc-409	209	18	case	case	NOUN
ijtc-409	209	19	study	study	NOUN
ijtc-409	209	20	of	of	ADP
ijtc-409	209	21	indonesia	indonesia	PROPN
ijtc-409	209	22	.	.	PUNCT
ijtc-409	210	1	economia	economia	PROPN
ijtc-409	210	2	.	.	PUNCT
ijtc-409	211	1	https://doi.org/10.1016/j.econ.2021.12.003	https://doi.org/10.1016/j.econ.2021.12.003	PROPN
ijtc-409	211	2	perdana	perdana	PROPN
ijtc-409	211	3	,	,	PUNCT
ijtc-409	211	4	a.	a.	PROPN
ijtc-409	211	5	,	,	PUNCT
ijtc-409	211	6	lee	lee	PROPN
ijtc-409	211	7	,	,	PUNCT
ijtc-409	211	8	h.	h.	PROPN
ijtc-409	211	9	h.	h.	PROPN
ijtc-409	211	10	,	,	PUNCT
ijtc-409	211	11	koh	koh	PROPN
ijtc-409	211	12	,	,	PUNCT
ijtc-409	211	13	s.	s.	PROPN
ijtc-409	211	14	,	,	PUNCT
ijtc-409	211	15	&	&	CCONJ
ijtc-409	211	16	arisandi	arisandi	PROPN
ijtc-409	211	17	,	,	PUNCT
ijtc-409	211	18	d.	d.	PROPN
ijtc-409	211	19	(	(	PUNCT
ijtc-409	211	20	2021	2021	NUM
ijtc-409	211	21	)	)	PUNCT
ijtc-409	211	22	.	.	PUNCT
ijtc-409	212	1	data	datum	NOUN
ijtc-409	212	2	analytics	analytic	NOUN
ijtc-409	212	3	in	in	ADP
ijtc-409	212	4	small	small	ADJ
ijtc-409	212	5	and	and	CCONJ
ijtc-409	212	6	mid	mid	ADJ
ijtc-409	212	7	-	-	NOUN
ijtc-409	212	8	size	size	NOUN
ijtc-409	212	9	enterprises	enterprise	NOUN
ijtc-409	212	10	:	:	PUNCT
ijtc-409	212	11	enablers	enabler	NOUN
ijtc-409	212	12	and	and	CCONJ
ijtc-409	212	13	inhibitors	inhibitor	NOUN
ijtc-409	212	14	for	for	ADP
ijtc-409	212	15	business	business	NOUN
ijtc-409	212	16	value	value	NOUN
ijtc-409	212	17	and	and	CCONJ
ijtc-409	212	18	firm	firm	ADJ
ijtc-409	212	19	performance	performance	NOUN
ijtc-409	212	20	.	.	PUNCT
ijtc-409	213	1	international	international	ADJ
ijtc-409	213	2	journal	journal	NOUN
ijtc-409	213	3	of	of	ADP
ijtc-409	213	4	accounting	accounting	NOUN
ijtc-409	213	5	information	information	NOUN
ijtc-409	213	6	systems	system	NOUN
ijtc-409	213	7	,	,	PUNCT
ijtc-409	213	8	100547	100547	NUM
ijtc-409	213	9	.	.	PUNCT
ijtc-409	214	1	https://doi.org/10.1016/j.accinf.2021.100547	https://doi.org/10.1016/j.accinf.2021.100547	PROPN
ijtc-409	214	2	rahayu	rahayu	PROPN
ijtc-409	214	3	,	,	PUNCT
ijtc-409	214	4	d.	d.	PROPN
ijtc-409	214	5	p.	p.	PROPN
ijtc-409	214	6	(	(	PUNCT
ijtc-409	214	7	2019	2019	NUM
ijtc-409	214	8	)	)	PUNCT
ijtc-409	214	9	.	.	PUNCT
ijtc-409	215	1	faktor	faktor	NOUN
ijtc-409	215	2	-	-	PUNCT
ijtc-409	215	3	faktor	faktor	PROPN
ijtc-409	215	4	yang	yang	PROPN
ijtc-409	215	5	mempengaruhi	mempengaruhi	PROPN
ijtc-409	215	6	kepatuhan	kepatuhan	PROPN
ijtc-409	215	7	sukarela	sukarela	VERB
ijtc-409	215	8	wajib	wajib	PROPN
ijtc-409	215	9	pajak	pajak	PROPN
ijtc-409	215	10	.	.	PUNCT
ijtc-409	216	1	jurnal	jurnal	PROPN
ijtc-409	216	2	akuntansi	akuntansi	PROPN
ijtc-409	216	3	indonesia	indonesia	PROPN
ijtc-409	216	4	,	,	PUNCT
ijtc-409	216	5	8(1	8(1	NOUN
ijtc-409	216	6	)	)	PUNCT
ijtc-409	216	7	,	,	PUNCT
ijtc-409	216	8	17	17	NUM
ijtc-409	216	9	.	.	PUNCT
ijtc-409	217	1	https://doi.org/10.30659/jai.8.1.17-25	https://doi.org/10.30659/jai.8.1.17-25	PROPN
ijtc-409	217	2	shafi	shafi	PROPN
ijtc-409	217	3	,	,	PUNCT
ijtc-409	217	4	m.	m.	NOUN
ijtc-409	217	5	,	,	PUNCT
ijtc-409	217	6	liu	liu	PROPN
ijtc-409	217	7	,	,	PUNCT
ijtc-409	217	8	j.	j.	PROPN
ijtc-409	217	9	,	,	PUNCT
ijtc-409	217	10	&	&	CCONJ
ijtc-409	217	11	ren	ren	PROPN
ijtc-409	217	12	,	,	PUNCT
ijtc-409	217	13	w.	w.	PROPN
ijtc-409	217	14	(	(	PUNCT
ijtc-409	217	15	2020	2020	NUM
ijtc-409	217	16	)	)	PUNCT
ijtc-409	217	17	.	.	PUNCT
ijtc-409	218	1	impact	impact	NOUN
ijtc-409	218	2	of	of	ADP
ijtc-409	218	3	covid-19	covid-19	PROPN
ijtc-409	218	4	pandemic	pandemic	NOUN
ijtc-409	218	5	on	on	ADP
ijtc-409	218	6	micro	micro	ADJ
ijtc-409	218	7	,	,	PUNCT
ijtc-409	218	8	small	small	ADJ
ijtc-409	218	9	,	,	PUNCT
ijtc-409	218	10	and	and	CCONJ
ijtc-409	218	11	medium	medium	ADJ
ijtc-409	218	12	-	-	PUNCT
ijtc-409	218	13	sized	sized	ADJ
ijtc-409	218	14	enterprises	enterprise	NOUN
ijtc-409	218	15	operating	operate	VERB
ijtc-409	218	16	in	in	ADP
ijtc-409	218	17	pakistan	pakistan	PROPN
ijtc-409	218	18	.	.	PUNCT
ijtc-409	219	1	research	research	NOUN
ijtc-409	219	2	in	in	ADP
ijtc-409	219	3	globalization	globalization	NOUN
ijtc-409	219	4	,	,	PUNCT
ijtc-409	219	5	2	2	NUM
ijtc-409	219	6	,	,	PUNCT
ijtc-409	219	7	100018	100018	NUM
ijtc-409	219	8	.	.	PUNCT
ijtc-409	220	1	https://doi.org/10.1016/j.resglo.2020.100018	https://doi.org/10.1016/j.resglo.2020.100018	PROPN
ijtc-409	220	2	soltanmohammadi	soltanmohammadi	PROPN
ijtc-409	220	3	,	,	PUNCT
ijtc-409	220	4	a.	a.	NOUN
ijtc-409	220	5	,	,	PUNCT
ijtc-409	220	6	andalib	andalib	PROPN
ijtc-409	220	7	ardakani	ardakani	PROPN
ijtc-409	220	8	,	,	PUNCT
ijtc-409	220	9	d.	d.	PROPN
ijtc-409	220	10	,	,	PUNCT
ijtc-409	220	11	dion	dion	NOUN
ijtc-409	220	12	,	,	PUNCT
ijtc-409	220	13	p.	p.	NOUN
ijtc-409	220	14	a.	a.	NOUN
ijtc-409	220	15	,	,	PUNCT
ijtc-409	220	16	&	&	CCONJ
ijtc-409	220	17	hettiarachchi	hettiarachchi	PROPN
ijtc-409	220	18	,	,	PUNCT
ijtc-409	220	19	b.	b.	PROPN
ijtc-409	220	20	d.	d.	PROPN
ijtc-409	220	21	(	(	PUNCT
ijtc-409	220	22	2021	2021	NUM
ijtc-409	220	23	)	)	PUNCT
ijtc-409	220	24	.	.	PUNCT
ijtc-409	221	1	employing	employ	VERB
ijtc-409	221	2	total	total	ADJ
ijtc-409	221	3	quality	quality	NOUN
ijtc-409	221	4	practices	practice	NOUN
ijtc-409	221	5	in	in	ADP
ijtc-409	221	6	sustainable	sustainable	ADJ
ijtc-409	221	7	supply	supply	NOUN
ijtc-409	221	8	chain	chain	NOUN
ijtc-409	221	9	management	management	NOUN
ijtc-409	221	10	.	.	PUNCT
ijtc-409	222	1	sustainable	sustainable	ADJ
ijtc-409	222	2	production	production	NOUN
ijtc-409	222	3	and	and	CCONJ
ijtc-409	222	4	consumption	consumption	NOUN
ijtc-409	222	5	,	,	PUNCT
ijtc-409	222	6	28	28	NUM
ijtc-409	222	7	,	,	PUNCT
ijtc-409	222	8	953–968	953–968	NUM
ijtc-409	222	9	.	.	PUNCT
ijtc-409	223	1	https://doi.org/10.1016/j.spc.2021.07.013	https://doi.org/10.1016/j.spc.2021.07.013	PROPN
ijtc-409	223	2	stephens	stephen	NOUN
ijtc-409	223	3	,	,	PUNCT
ijtc-409	223	4	s.	s.	PROPN
ijtc-409	223	5	,	,	PUNCT
ijtc-409	223	6	mclaughlin	mclaughlin	PROPN
ijtc-409	223	7	,	,	PUNCT
ijtc-409	223	8	c.	c.	PROPN
ijtc-409	223	9	,	,	PUNCT
ijtc-409	223	10	&	&	CCONJ
ijtc-409	223	11	mclaughlin	mclaughlin	PROPN
ijtc-409	223	12	,	,	PUNCT
ijtc-409	223	13	k.	k.	PROPN
ijtc-409	223	14	(	(	PUNCT
ijtc-409	223	15	2021	2021	NUM
ijtc-409	223	16	)	)	PUNCT
ijtc-409	223	17	.	.	PUNCT
ijtc-409	224	1	small	small	ADJ
ijtc-409	224	2	business	business	NOUN
ijtc-409	224	3	in	in	ADP
ijtc-409	224	4	a	a	DET
ijtc-409	224	5	time	time	NOUN
ijtc-409	224	6	of	of	ADP
ijtc-409	224	7	crisis	crisis	NOUN
ijtc-409	224	8	:	:	PUNCT
ijtc-409	224	9	a	a	DET
ijtc-409	224	10	five	five	NUM
ijtc-409	224	11	stage	stage	NOUN
ijtc-409	224	12	model	model	NOUN
ijtc-409	224	13	of	of	ADP
ijtc-409	224	14	business	business	NOUN
ijtc-409	224	15	grief	grief	NOUN
ijtc-409	224	16	.	.	PUNCT
ijtc-409	225	1	journal	journal	PROPN
ijtc-409	225	2	of	of	ADP
ijtc-409	225	3	business	business	NOUN
ijtc-409	225	4	venturing	venture	VERB
ijtc-409	225	5	insights	insight	NOUN
ijtc-409	225	6	,	,	PUNCT
ijtc-409	225	7	16	16	NUM
ijtc-409	225	8	,	,	PUNCT
ijtc-409	225	9	e00282	e00282	PROPN
ijtc-409	225	10	.	.	PUNCT
ijtc-409	226	1	https://doi.org/10.1016/j.jbvi.2021.e00282	https://doi.org/10.1016/j.jbvi.2021.e00282	PROPN
ijtc-409	226	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-409	226	3	strategies	strategy	NOUN
ijtc-409	226	4	for	for	ADP
ijtc-409	226	5	maintaining	maintain	VERB
ijtc-409	226	6	tax	tax	NOUN
ijtc-409	226	7	compliance	compliance	NOUN
ijtc-409	226	8	of	of	ADP
ijtc-409	226	9	smes	sme	NOUN
ijtc-409	226	10	during	during	ADP
ijtc-409	226	11	covid-19	covid-19	PROPN
ijtc-409	226	12	pandemic	pandemic	NOUN
ijtc-409	226	13	by	by	ADP
ijtc-409	226	14	using	use	VERB
ijtc-409	226	15	supply	supply	NOUN
ijtc-409	226	16	chain	chain	NOUN
ijtc-409	226	17	management	management	NOUN
ijtc-409	226	18	integration	integration	NOUN
ijtc-409	226	19	approach	approach	NOUN
ijtc-409	226	20	fahriyah	fahriyah	NOUN
ijtc-409	226	21	,	,	PUNCT
ijtc-409	226	22	andayani	andayani	ADJ
ijtc-409	226	23	,	,	PUNCT
ijtc-409	226	24	yoseph	yoseph	NOUN
ijtc-409	226	25	,	,	PUNCT
ijtc-409	226	26	nurwibowo	nurwibowo	PROPN
ijtc-409	226	27	,	,	PUNCT
ijtc-409	226	28	irawan	irawan	PROPN
ijtc-409	226	29	67	67	NUM
ijtc-409	226	30	|	|	CCONJ
ijtc-409	226	31	ilomata	ilomata	PROPN
ijtc-409	226	32	international	international	ADJ
ijtc-409	226	33	journal	journal	NOUN
ijtc-409	226	34	of	of	ADP
ijtc-409	226	35	tax	tax	PROPN
ijtc-409	226	36	&	&	CCONJ
ijtc-409	226	37	accounting	account	VERB
ijtc-409	226	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-409	226	39	sugiyono	sugiyono	NOUN
ijtc-409	226	40	.	.	PUNCT
ijtc-409	227	1	(	(	PUNCT
ijtc-409	227	2	2019	2019	NUM
ijtc-409	227	3	)	)	PUNCT
ijtc-409	227	4	.	.	PUNCT
ijtc-409	228	1	metode	metode	PROPN
ijtc-409	228	2	penelitian	penelitian	PROPN
ijtc-409	228	3	kuantitatif	kuantitatif	PROPN
ijtc-409	228	4	kualitatif	kualitatif	PROPN
ijtc-409	228	5	dan	dan	PROPN
ijtc-409	228	6	r&d	r&d	PROPN
ijtc-409	228	7	(	(	PUNCT
ijtc-409	228	8	i	i	NOUN
ijtc-409	228	9	)	)	PUNCT
ijtc-409	228	10	.	.	PUNCT
ijtc-409	229	1	alfabeta	alfabeta	PROPN
ijtc-409	229	2	.	.	PUNCT
ijtc-409	230	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-409	231	1	susan	susan	PROPN
ijtc-409	231	2	,	,	PUNCT
ijtc-409	231	3	m.	m.	NOUN
ijtc-409	231	4	(	(	PUNCT
ijtc-409	231	5	2020	2020	NUM
ijtc-409	231	6	)	)	PUNCT
ijtc-409	231	7	.	.	PUNCT
ijtc-409	232	1	financial	financial	ADJ
ijtc-409	232	2	literacy	literacy	NOUN
ijtc-409	232	3	and	and	CCONJ
ijtc-409	232	4	growth	growth	NOUN
ijtc-409	232	5	of	of	ADP
ijtc-409	232	6	micro	micro	NOUN
ijtc-409	232	7	,	,	PUNCT
ijtc-409	232	8	small	small	ADJ
ijtc-409	232	9	,	,	PUNCT
ijtc-409	232	10	and	and	CCONJ
ijtc-409	232	11	medium	medium	ADJ
ijtc-409	232	12	enterprises	enterprise	NOUN
ijtc-409	232	13	in	in	ADP
ijtc-409	232	14	west	west	PROPN
ijtc-409	232	15	java	java	PROPN
ijtc-409	232	16	,	,	PUNCT
ijtc-409	232	17	indonesia	indonesia	PROPN
ijtc-409	232	18	(	(	PUNCT
ijtc-409	232	19	pp	pp	ADJ
ijtc-409	232	20	.	.	PUNCT
ijtc-409	232	21	39–48	39–48	NUM
ijtc-409	232	22	)	)	PUNCT
ijtc-409	232	23	.	.	PUNCT
ijtc-409	233	1	https://doi.org/10.1108/s1571-038620200000027004	https://doi.org/10.1108/s1571-038620200000027004	PROPN
ijtc-409	233	2	susanti	susanti	PROPN
ijtc-409	233	3	,	,	PUNCT
ijtc-409	233	4	n.	n.	NOUN
ijtc-409	233	5	,	,	PUNCT
ijtc-409	233	6	&	&	CCONJ
ijtc-409	233	7	widajatun	widajatun	PROPN
ijtc-409	233	8	,	,	PUNCT
ijtc-409	233	9	v.	v.	ADP
ijtc-409	233	10	w.	w.	PROPN
ijtc-409	233	11	(	(	PUNCT
ijtc-409	233	12	2021	2021	NUM
ijtc-409	233	13	)	)	PUNCT
ijtc-409	233	14	.	.	PUNCT
ijtc-409	234	1	msmes	msme	NOUN
ijtc-409	234	2	understanding	understanding	NOUN
ijtc-409	234	3	of	of	ADP
ijtc-409	234	4	taxation	taxation	NOUN
ijtc-409	234	5	during	during	ADP
ijtc-409	234	6	the	the	DET
ijtc-409	234	7	covid-19	covid-19	PROPN
ijtc-409	234	8	pandemic	pandemic	NOUN
ijtc-409	234	9	.	.	PUNCT
ijtc-409	235	1	journal	journal	PROPN
ijtc-409	235	2	of	of	ADP
ijtc-409	235	3	innovation	innovation	NOUN
ijtc-409	235	4	and	and	CCONJ
ijtc-409	235	5	community	community	NOUN
ijtc-409	235	6	engagement	engagement	NOUN
ijtc-409	235	7	,	,	PUNCT
ijtc-409	235	8	2(1	2(1	NUM
ijtc-409	235	9	)	)	PUNCT
ijtc-409	235	10	,	,	PUNCT
ijtc-409	235	11	35–46	35–46	NUM
ijtc-409	235	12	.	.	PUNCT
ijtc-409	236	1	https://doi.org/10.28932/jice.v2i1.3689	https://doi.org/10.28932/jice.v2i1.3689	NOUN
ijtc-409	236	2	syaidah	syaidah	PROPN
ijtc-409	236	3	.	.	PUNCT
ijtc-409	237	1	(	(	PUNCT
ijtc-409	237	2	2020	2020	NUM
ijtc-409	237	3	)	)	PUNCT
ijtc-409	237	4	.	.	PUNCT
ijtc-409	238	1	inovasi	inovasi	PROPN
ijtc-409	238	2	layanan	layanan	PROPN
ijtc-409	238	3	publik	publik	PROPN
ijtc-409	238	4	pusat	pusat	PROPN
ijtc-409	238	5	informasi	informasi	PROPN
ijtc-409	238	6	dan	dan	PROPN
ijtc-409	238	7	koordinasi	koordinasi	PROPN
ijtc-409	238	8	jawa	jawa	PROPN
ijtc-409	238	9	barat	barat	PROPN
ijtc-409	238	10	(	(	PUNCT
ijtc-409	238	11	pikobar	pikobar	NOUN
ijtc-409	238	12	)	)	PUNCT
ijtc-409	238	13	saat	saat	PROPN
ijtc-409	238	14	pandemi	pandemi	ADP
ijtc-409	238	15	covid-19	covid-19	PROPN
ijtc-409	238	16	.	.	PUNCT
ijtc-409	239	1	jurnal	jurnal	PROPN
ijtc-409	239	2	ilmu	ilmu	PROPN
ijtc-409	239	3	komunikasi	komunikasi	PROPN
ijtc-409	239	4	dialektika	dialektika	PROPN
ijtc-409	239	5	unla	unla	PROPN
ijtc-409	239	6	bandung	bandung	PROPN
ijtc-409	239	7	,	,	PUNCT
ijtc-409	239	8	7(2	7(2	NUM
ijtc-409	239	9	)	)	PUNCT
ijtc-409	239	10	,	,	PUNCT
ijtc-409	239	11	148–158	148–158	NUM
ijtc-409	239	12	.	.	PUNCT
ijtc-409	239	13	http://journal.unla.ac.id/index.php/dialektika/article/view/1730	http://journal.unla.ac.id/index.php/dialektika/article/view/1730	X
ijtc-409	239	14	tambunan	tambunan	PROPN
ijtc-409	239	15	,	,	PUNCT
ijtc-409	239	16	t.	t.	PROPN
ijtc-409	239	17	t.	t.	PROPN
ijtc-409	239	18	h.	h.	PROPN
ijtc-409	239	19	(	(	PUNCT
ijtc-409	239	20	2019	2019	NUM
ijtc-409	239	21	)	)	PUNCT
ijtc-409	239	22	.	.	PUNCT
ijtc-409	240	1	micro	micro	PROPN
ijtc-409	240	2	and	and	CCONJ
ijtc-409	240	3	small	small	ADJ
ijtc-409	240	4	industries	industry	NOUN
ijtc-409	240	5	and	and	CCONJ
ijtc-409	240	6	the	the	DET
ijtc-409	240	7	use	use	NOUN
ijtc-409	240	8	of	of	ADP
ijtc-409	240	9	internet	internet	NOUN
ijtc-409	240	10	:	:	PUNCT
ijtc-409	240	11	findings	finding	NOUN
ijtc-409	240	12	from	from	ADP
ijtc-409	240	13	indonesian	indonesian	PROPN
ijtc-409	240	14	.	.	PUNCT
ijtc-409	241	1	jurnal	jurnal	PROPN
ijtc-409	241	2	ekonomi	ekonomi	PROPN
ijtc-409	241	3	indonesia	indonesia	PROPN
ijtc-409	241	4	,	,	PUNCT
ijtc-409	241	5	8(2	8(2	NUM
ijtc-409	241	6	)	)	PUNCT
ijtc-409	241	7	,	,	PUNCT
ijtc-409	241	8	203–224	203–224	NUM
ijtc-409	241	9	.	.	PUNCT
ijtc-409	242	1	https://doi.org/10.52813/jei.v8i2.20	https://doi.org/10.52813/jei.v8i2.20	PROPN
ijtc-409	242	2	trinh	trinh	PROPN
ijtc-409	242	3	,	,	PUNCT
ijtc-409	242	4	q.	q.	PROPN
ijtc-409	242	5	l.	l.	PROPN
ijtc-409	242	6	,	,	PUNCT
ijtc-409	242	7	morgan	morgan	PROPN
ijtc-409	242	8	,	,	PUNCT
ijtc-409	242	9	p.	p.	PROPN
ijtc-409	242	10	j.	j.	PROPN
ijtc-409	242	11	,	,	PUNCT
ijtc-409	242	12	&	&	CCONJ
ijtc-409	242	13	sonobe	sonobe	PROPN
ijtc-409	242	14	,	,	PUNCT
ijtc-409	242	15	t.	t.	PROPN
ijtc-409	242	16	(	(	PUNCT
ijtc-409	242	17	2020	2020	NUM
ijtc-409	242	18	)	)	PUNCT
ijtc-409	242	19	.	.	PUNCT
ijtc-409	243	1	investment	investment	NOUN
ijtc-409	243	2	behavior	behavior	NOUN
ijtc-409	243	3	of	of	ADP
ijtc-409	243	4	msmes	msme	NOUN
ijtc-409	243	5	during	during	ADP
ijtc-409	243	6	the	the	DET
ijtc-409	243	7	downturn	downturn	NOUN
ijtc-409	243	8	periods	period	NOUN
ijtc-409	243	9	:	:	PUNCT
ijtc-409	243	10	empirical	empirical	ADJ
ijtc-409	243	11	evidence	evidence	NOUN
ijtc-409	243	12	from	from	ADP
ijtc-409	243	13	vietnam	vietnam	PROPN
ijtc-409	243	14	.	.	PUNCT
ijtc-409	244	1	emerging	emerge	VERB
ijtc-409	244	2	markets	market	NOUN
ijtc-409	244	3	review	review	VERB
ijtc-409	244	4	,	,	PUNCT
ijtc-409	244	5	45	45	NUM
ijtc-409	244	6	,	,	PUNCT
ijtc-409	244	7	100739	100739	NUM
ijtc-409	244	8	.	.	PUNCT
ijtc-409	245	1	https://doi.org/10.1016/j.ememar.2020.100739	https://doi.org/10.1016/j.ememar.2020.100739	PROPN
ijtc-409	245	2	turker	turker	PROPN
ijtc-409	245	3	,	,	PUNCT
ijtc-409	245	4	d.	d.	PROPN
ijtc-409	245	5	,	,	PUNCT
ijtc-409	245	6	&	&	CCONJ
ijtc-409	245	7	altuntas	altuntas	PROPN
ijtc-409	245	8	,	,	PUNCT
ijtc-409	245	9	c.	c.	NOUN
ijtc-409	245	10	(	(	PUNCT
ijtc-409	245	11	2014	2014	NUM
ijtc-409	245	12	)	)	PUNCT
ijtc-409	245	13	.	.	PUNCT
ijtc-409	246	1	sustainable	sustainable	ADJ
ijtc-409	246	2	supply	supply	NOUN
ijtc-409	246	3	chain	chain	NOUN
ijtc-409	246	4	management	management	NOUN
ijtc-409	246	5	in	in	ADP
ijtc-409	246	6	the	the	DET
ijtc-409	246	7	fast	fast	ADJ
ijtc-409	246	8	fashion	fashion	NOUN
ijtc-409	246	9	industry	industry	NOUN
ijtc-409	246	10	:	:	PUNCT
ijtc-409	246	11	an	an	DET
ijtc-409	246	12	analysis	analysis	NOUN
ijtc-409	246	13	of	of	ADP
ijtc-409	246	14	corporate	corporate	ADJ
ijtc-409	246	15	reports	report	NOUN
ijtc-409	246	16	.	.	PUNCT
ijtc-409	247	1	european	european	ADJ
ijtc-409	247	2	management	management	PROPN
ijtc-409	247	3	journal	journal	PROPN
ijtc-409	247	4	,	,	PUNCT
ijtc-409	247	5	32(5	32(5	NUM
ijtc-409	247	6	)	)	PUNCT
ijtc-409	247	7	,	,	PUNCT
ijtc-409	247	8	837–849	837–849	NUM
ijtc-409	247	9	.	.	PUNCT
ijtc-409	248	1	https://doi.org/10.1016/j.emj.2014.02.001	https://doi.org/10.1016/j.emj.2014.02.001	PROPN
ijtc-409	248	2	vural	vural	PROPN
ijtc-409	248	3	,	,	PUNCT
ijtc-409	248	4	c.	c.	PROPN
ijtc-409	248	5	a.	a.	PROPN
ijtc-409	248	6	,	,	PUNCT
ijtc-409	248	7	baştuğ	baştuğ	NOUN
ijtc-409	248	8	,	,	PUNCT
ijtc-409	248	9	s.	s.	PROPN
ijtc-409	248	10	,	,	PUNCT
ijtc-409	248	11	&	&	CCONJ
ijtc-409	248	12	gülmez	gülmez	PROPN
ijtc-409	248	13	,	,	PUNCT
ijtc-409	248	14	s.	s.	PROPN
ijtc-409	248	15	(	(	PUNCT
ijtc-409	248	16	2021	2021	NUM
ijtc-409	248	17	)	)	PUNCT
ijtc-409	248	18	.	.	PUNCT
ijtc-409	249	1	sustainable	sustainable	ADJ
ijtc-409	249	2	brand	brand	NOUN
ijtc-409	249	3	positioning	positioning	NOUN
ijtc-409	249	4	by	by	ADP
ijtc-409	249	5	container	container	NOUN
ijtc-409	249	6	shipping	shipping	NOUN
ijtc-409	249	7	firms	firm	NOUN
ijtc-409	249	8	:	:	PUNCT
ijtc-409	249	9	evidence	evidence	NOUN
ijtc-409	249	10	from	from	ADP
ijtc-409	249	11	social	social	ADJ
ijtc-409	249	12	media	medium	NOUN
ijtc-409	249	13	communications	communication	NOUN
ijtc-409	249	14	.	.	PUNCT
ijtc-409	250	1	transportation	transportation	NOUN
ijtc-409	250	2	research	research	NOUN
ijtc-409	250	3	part	part	NOUN
ijtc-409	250	4	d	d	NOUN
ijtc-409	250	5	:	:	PUNCT
ijtc-409	250	6	transport	transport	NOUN
ijtc-409	250	7	and	and	CCONJ
ijtc-409	250	8	environment	environment	NOUN
ijtc-409	250	9	,	,	PUNCT
ijtc-409	250	10	97	97	NUM
ijtc-409	250	11	,	,	PUNCT
ijtc-409	250	12	102938	102938	NUM
ijtc-409	250	13	.	.	PUNCT
ijtc-409	251	1	https://doi.org/10.1016/j.trd.2021.102938	https://doi.org/10.1016/j.trd.2021.102938	PROPN
ijtc-409	251	2	yusmar	yusmar	PROPN
ijtc-409	251	3	,	,	PUNCT
ijtc-409	251	4	a.	a.	NOUN
ijtc-409	251	5	,	,	PUNCT
ijtc-409	251	6	pambudi	pambudi	PROPN
ijtc-409	251	7	,	,	PUNCT
ijtc-409	251	8	a.	a.	PROPN
ijtc-409	251	9	,	,	PUNCT
ijtc-409	251	10	wibowo	wibowo	PROPN
ijtc-409	251	11	,	,	PUNCT
ijtc-409	251	12	h.	h.	PROPN
ijtc-409	251	13	,	,	PUNCT
ijtc-409	251	14	ningsih	ningsih	PROPN
ijtc-409	251	15	,	,	PUNCT
ijtc-409	251	16	l.	l.	PROPN
ijtc-409	251	17	,	,	PUNCT
ijtc-409	251	18	siregar	siregar	NOUN
ijtc-409	251	19	,	,	PUNCT
ijtc-409	251	20	s.	s.	PROPN
ijtc-409	251	21	s.	s.	PROPN
ijtc-409	251	22	,	,	PUNCT
ijtc-409	251	23	&	&	CCONJ
ijtc-409	251	24	asfarian	asfarian	PROPN
ijtc-409	251	25	,	,	PUNCT
ijtc-409	251	26	a.	a.	NOUN
ijtc-409	251	27	(	(	PUNCT
ijtc-409	251	28	2021	2021	NUM
ijtc-409	251	29	)	)	PUNCT
ijtc-409	251	30	.	.	PUNCT
ijtc-409	252	1	perbandingan	perbandingan	PROPN
ijtc-409	252	2	provinsi	provinsi	PROPN
ijtc-409	252	3	jawa	jawa	PROPN
ijtc-409	252	4	barat	barat	PROPN
ijtc-409	252	5	dan	dan	PROPN
ijtc-409	252	6	provinsi	provinsi	PROPN
ijtc-409	252	7	dki	dki	PROPN
ijtc-409	252	8	jakarta	jakarta	PROPN
ijtc-409	252	9	dalam	dalam	PROPN
ijtc-409	252	10	pemanfaatan	pemanfaatan	PROPN
ijtc-409	252	11	sistem	sistem	PROPN
ijtc-409	252	12	informasi	informasi	PROPN
ijtc-409	252	13	penanganan	penanganan	PROPN
ijtc-409	252	14	covid-19	covid-19	PROPN
ijtc-409	252	15	.	.	PUNCT
ijtc-409	253	1	jurnal	jurnal	ADJ
ijtc-409	253	2	dialektika	dialektika	X
ijtc-409	253	3	informatika	informatika	PROPN
ijtc-409	253	4	(	(	PUNCT
ijtc-409	253	5	detika	detika	NOUN
ijtc-409	253	6	)	)	PUNCT
ijtc-409	253	7	universitas	universita	NOUN
ijtc-409	253	8	muria	muria	PROPN
ijtc-409	253	9	kudus	kudus	PROPN
ijtc-409	253	10	,	,	PUNCT
ijtc-409	253	11	1(2	1(2	NUM
ijtc-409	253	12	)	)	PUNCT
ijtc-409	253	13	,	,	PUNCT
ijtc-409	253	14	38–43	38–43	NUM
ijtc-409	253	15	.	.	PUNCT
ijtc-409	254	1	https://doi.org/10.24176/detika.v1i2.5853	https://doi.org/10.24176/detika.v1i2.5853	PROPN
ijtc-409	254	2	zhang	zhang	PROPN
ijtc-409	254	3	,	,	PUNCT
ijtc-409	254	4	j.	j.	PROPN
ijtc-409	254	5	,	,	PUNCT
ijtc-409	254	6	yalcin	yalcin	PROPN
ijtc-409	254	7	,	,	PUNCT
ijtc-409	254	8	m.	m.	NOUN
ijtc-409	254	9	g.	g.	PROPN
ijtc-409	254	10	,	,	PUNCT
ijtc-409	254	11	&	&	CCONJ
ijtc-409	254	12	hales	hales	PROPN
ijtc-409	254	13	,	,	PUNCT
ijtc-409	254	14	d.	d.	PROPN
ijtc-409	254	15	n.	n.	PROPN
ijtc-409	254	16	(	(	PUNCT
ijtc-409	254	17	2021	2021	NUM
ijtc-409	254	18	)	)	PUNCT
ijtc-409	254	19	.	.	PUNCT
ijtc-409	255	1	elements	element	NOUN
ijtc-409	255	2	of	of	ADP
ijtc-409	255	3	paradoxes	paradox	NOUN
ijtc-409	255	4	in	in	ADP
ijtc-409	255	5	supply	supply	NOUN
ijtc-409	255	6	chain	chain	NOUN
ijtc-409	255	7	management	management	NOUN
ijtc-409	255	8	literature	literature	NOUN
ijtc-409	255	9	:	:	PUNCT
ijtc-409	255	10	a	a	DET
ijtc-409	255	11	systematic	systematic	ADJ
ijtc-409	255	12	literature	literature	NOUN
ijtc-409	255	13	review	review	NOUN
ijtc-409	255	14	.	.	PUNCT
ijtc-409	256	1	international	international	ADJ
ijtc-409	256	2	journal	journal	PROPN
ijtc-409	256	3	of	of	ADP
ijtc-409	256	4	production	production	NOUN
ijtc-409	256	5	economics	economic	NOUN
ijtc-409	256	6	,	,	PUNCT
ijtc-409	256	7	232	232	NUM
ijtc-409	256	8	,	,	PUNCT
ijtc-409	256	9	107928	107928	NUM
ijtc-409	256	10	.	.	PUNCT
ijtc-409	257	1	https://doi.org/10.1016/j.ijpe.2020.107928	https://doi.org/10.1016/j.ijpe.2020.107928	PROPN
ijtc-409	257	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN