id	sid	tid	token	lemma	pos
ijtc-41	1	1	ijtc	ijtc	PROPN
ijtc-41	1	2	ilomata	ilomata	PROPN
ijtc-41	1	3	international	international	PROPN
ijtc-41	1	4	journal	journal	NOUN
ijtc-41	1	5	of	of	ADP
ijtc-41	1	6	tax	tax	PROPN
ijtc-41	1	7	&	&	CCONJ
ijtc-41	1	8	accounting	account	VERB
ijtc-41	1	9	p	p	PROPN
ijtc-41	1	10	-	-	PUNCT
ijtc-41	1	11	issn	issn	NOUN
ijtc-41	1	12	:	:	PUNCT
ijtc-41	1	13	2714	2714	NUM
ijtc-41	1	14	-	-	SYM
ijtc-41	1	15	9838	9838	NUM
ijtc-41	1	16	;	;	PUNCT
ijtc-41	1	17	e	e	X
ijtc-41	1	18	-	-	PUNCT
ijtc-41	1	19	issn	issn	NOUN
ijtc-41	1	20	:	:	PUNCT
ijtc-41	1	21	2714	2714	NUM
ijtc-41	1	22	-	-	SYM
ijtc-41	1	23	9846	9846	NUM
ijtc-41	1	24	vol	vol	NOUN
ijtc-41	1	25	.	.	PROPN
ijtc-41	1	26	1	1	NUM
ijtc-41	1	27	no	no	NOUN
ijtc-41	1	28	.	.	NOUN
ijtc-41	2	1	1	1	NUM
ijtc-41	2	2	october	october	PROPN
ijtc-41	2	3	2019	2019	NUM
ijtc-41	2	4	page:26	page:26	PROPN
ijtc-41	2	5	-	-	PUNCT
ijtc-41	2	6	34	34	NUM
ijtc-41	2	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-41	2	8	analysis	analysis	NOUN
ijtc-41	2	9	on	on	ADP
ijtc-41	2	10	exchange	exchange	NOUN
ijtc-41	2	11	of	of	ADP
ijtc-41	2	12	information	information	NOUN
ijtc-41	2	13	(	(	PUNCT
ijtc-41	2	14	eoi	eoi	NOUN
ijtc-41	2	15	)	)	PUNCT
ijtc-41	2	16	to	to	PART
ijtc-41	2	17	increase	increase	VERB
ijtc-41	2	18	the	the	DET
ijtc-41	2	19	quality	quality	NOUN
ijtc-41	2	20	of	of	ADP
ijtc-41	2	21	investigation	investigation	NOUN
ijtc-41	2	22	on	on	ADP
ijtc-41	2	23	beneficial	beneficial	ADJ
ijtc-41	2	24	owner	owner	NOUN
ijtc-41	2	25	dispute	dispute	NOUN
ijtc-41	2	26	(	(	PUNCT
ijtc-41	2	27	bo	bo	PROPN
ijtc-41	2	28	)	)	PUNCT
ijtc-41	2	29	according	accord	VERB
ijtc-41	2	30	to	to	ADP
ijtc-41	2	31	verdict	verdict	NOUN
ijtc-41	2	32	of	of	ADP
ijtc-41	2	33	tax	tax	NOUN
ijtc-41	2	34	court	court	NOUN
ijtc-41	2	35	from	from	ADP
ijtc-41	2	36	2013	2013	NUM
ijtc-41	2	37	to	to	ADP
ijtc-41	2	38	2015	2015	NUM
ijtc-41	2	39	in	in	ADP
ijtc-41	2	40	directorate	directorate	NOUN
ijtc-41	2	41	of	of	ADP
ijtc-41	2	42	objection	objection	NOUN
ijtc-41	2	43	and	and	CCONJ
ijtc-41	2	44	appeal	appeal	VERB
ijtc-41	2	45	rudi	rudi	PROPN
ijtc-41	2	46	hartasetiadi1	hartasetiadi1	PROPN
ijtc-41	2	47	,	,	PUNCT
ijtc-41	2	48	machfud	machfud	VERB
ijtc-41	2	49	sidik2	sidik2	ADJ
ijtc-41	2	50	master	master	NOUN
ijtc-41	2	51	of	of	ADP
ijtc-41	2	52	administration	administration	PROPN
ijtc-41	2	53	science	science	PROPN
ijtc-41	2	54	,	,	PUNCT
ijtc-41	2	55	institute	institute	NOUN
ijtc-41	2	56	of	of	ADP
ijtc-41	2	57	social	social	ADJ
ijtc-41	2	58	science	science	NOUN
ijtc-41	2	59	and	and	CCONJ
ijtc-41	2	60	management	management	NOUN
ijtc-41	2	61	stiami	stiami	NOUN
ijtc-41	2	62	,	,	PUNCT
ijtc-41	2	63	jakarta	jakarta	PROPN
ijtc-41	2	64	correspondence	correspondence	NOUN
ijtc-41	2	65	:	:	PUNCT
ijtc-41	2	66	rudi.hartasetiadi@gmail.com	rudi.hartasetiadi@gmail.com	X
ijtc-41	2	67	submitted	submit	VERB
ijtc-41	2	68	:	:	PUNCT
ijtc-41	2	69	6	6	NUM
ijtc-41	2	70	august	august	PROPN
ijtc-41	2	71	2019	2019	NUM
ijtc-41	2	72	.	.	PUNCT
ijtc-41	3	1	revised	revise	VERB
ijtc-41	3	2	:	:	PUNCT
ijtc-41	3	3	23	23	NUM
ijtc-41	3	4	august	august	PROPN
ijtc-41	3	5	,	,	PUNCT
ijtc-41	3	6	20	20	NUM
ijtc-41	3	7	sept	sept	PROPN
ijtc-41	3	8	2019	2019	NUM
ijtc-41	3	9	.	.	PUNCT
ijtc-41	4	1	published	publish	VERB
ijtc-41	4	2	:	:	PUNCT
ijtc-41	4	3	30	30	NUM
ijtc-41	4	4	october	october	PROPN
ijtc-41	4	5	2019	2019	NUM
ijtc-41	4	6	.	.	PUNCT
ijtc-41	5	1	abstract	abstract	ADJ
ijtc-41	5	2	based	base	VERB
ijtc-41	5	3	on	on	ADP
ijtc-41	5	4	the	the	DET
ijtc-41	5	5	research	research	NOUN
ijtc-41	5	6	of	of	ADP
ijtc-41	5	7	taxpayer	taxpayer	NOUN
ijtc-41	5	8	who	who	PRON
ijtc-41	5	9	has	have	AUX
ijtc-41	5	10	done	do	VERB
ijtc-41	5	11	a	a	DET
ijtc-41	5	12	cross	cross	ADJ
ijtc-41	5	13	-	-	ADJ
ijtc-41	5	14	jurisdiction	jurisdiction	ADJ
ijtc-41	5	15	transaction	transaction	NOUN
ijtc-41	5	16	,	,	PUNCT
ijtc-41	5	17	known	know	VERB
ijtc-41	5	18	that	that	SCONJ
ijtc-41	5	19	taxpayers	taxpayer	NOUN
ijtc-41	5	20	have	have	AUX
ijtc-41	5	21	done	do	VERB
ijtc-41	5	22	several	several	ADJ
ijtc-41	5	23	transactions	transaction	NOUN
ijtc-41	5	24	with	with	ADP
ijtc-41	5	25	tax	tax	NOUN
ijtc-41	5	26	heaven	heaven	PROPN
ijtc-41	5	27	country	country	NOUN
ijtc-41	5	28	corporation	corporation	NOUN
ijtc-41	5	29	.	.	PUNCT
ijtc-41	6	1	one	one	NUM
ijtc-41	6	2	of	of	ADP
ijtc-41	6	3	the	the	DET
ijtc-41	6	4	goals	goal	NOUN
ijtc-41	6	5	of	of	ADP
ijtc-41	6	6	the	the	DET
ijtc-41	6	7	transaction	transaction	NOUN
ijtc-41	6	8	is	be	AUX
ijtc-41	6	9	to	to	PART
ijtc-41	6	10	take	take	VERB
ijtc-41	6	11	advantage	advantage	NOUN
ijtc-41	6	12	of	of	ADP
ijtc-41	6	13	the	the	DET
ijtc-41	6	14	gap	gap	NOUN
ijtc-41	6	15	on	on	ADP
ijtc-41	6	16	tax	tax	NOUN
ijtc-41	6	17	treaty	treaty	NOUN
ijtc-41	6	18	/p3b	/p3b	PUNCT
ijtc-41	6	19	to	to	PART
ijtc-41	6	20	achieve	achieve	VERB
ijtc-41	6	21	treaty	treaty	NOUN
ijtc-41	6	22	benefit	benefit	NOUN
ijtc-41	6	23	.	.	PUNCT
ijtc-41	7	1	tax	tax	NOUN
ijtc-41	7	2	auditing	auditing	NOUN
ijtc-41	7	3	is	be	AUX
ijtc-41	7	4	a	a	DET
ijtc-41	7	5	tool	tool	NOUN
ijtc-41	7	6	to	to	PART
ijtc-41	7	7	ensure	ensure	VERB
ijtc-41	7	8	that	that	SCONJ
ijtc-41	7	9	the	the	DET
ijtc-41	7	10	party	party	NOUN
ijtc-41	7	11	who	who	PRON
ijtc-41	7	12	received	receive	VERB
ijtc-41	7	13	the	the	DET
ijtc-41	7	14	income	income	NOUN
ijtc-41	7	15	in	in	ADP
ijtc-41	7	16	treaty	treaty	NOUN
ijtc-41	7	17	partner	partner	NOUN
ijtc-41	7	18	countries	country	NOUN
ijtc-41	7	19	is	be	AUX
ijtc-41	7	20	the	the	DET
ijtc-41	7	21	beneficial	beneficial	ADJ
ijtc-41	7	22	owner	owner	NOUN
ijtc-41	7	23	(	(	PUNCT
ijtc-41	7	24	bo	bo	PROPN
ijtc-41	7	25	)	)	PUNCT
ijtc-41	7	26	thus	thus	ADV
ijtc-41	7	27	there	there	PRON
ijtc-41	7	28	will	will	AUX
ijtc-41	7	29	be	be	AUX
ijtc-41	7	30	no	no	DET
ijtc-41	7	31	misused	misuse	VERB
ijtc-41	7	32	of	of	ADP
ijtc-41	7	33	p3b	p3b	PROPN
ijtc-41	7	34	/	/	SYM
ijtc-41	7	35	treaty	treaty	NOUN
ijtc-41	7	36	abuse	abuse	NOUN
ijtc-41	7	37	.	.	PUNCT
ijtc-41	8	1	exchange	exchange	NOUN
ijtc-41	8	2	of	of	ADP
ijtc-41	8	3	information	information	NOUN
ijtc-41	8	4	(	(	PUNCT
ijtc-41	8	5	eoi	eoi	NOUN
ijtc-41	8	6	)	)	PUNCT
ijtc-41	8	7	is	be	AUX
ijtc-41	8	8	a	a	DET
ijtc-41	8	9	tool	tool	NOUN
ijtc-41	8	10	for	for	ADP
ijtc-41	8	11	gaining	gain	VERB
ijtc-41	8	12	information	information	NOUN
ijtc-41	8	13	,	,	PUNCT
ijtc-41	8	14	evidence	evidence	NOUN
ijtc-41	8	15	,	,	PUNCT
ijtc-41	8	16	and/or	and/or	CCONJ
ijtc-41	8	17	explanation	explanation	VERB
ijtc-41	8	18	to	to	PART
ijtc-41	8	19	gain	gain	VERB
ijtc-41	8	20	a	a	DET
ijtc-41	8	21	conviction	conviction	NOUN
ijtc-41	8	22	of	of	ADP
ijtc-41	8	23	who	who	PRON
ijtc-41	8	24	are	be	AUX
ijtc-41	8	25	truly	truly	ADV
ijtc-41	8	26	received	receive	VERB
ijtc-41	8	27	the	the	DET
ijtc-41	8	28	benefit	benefit	NOUN
ijtc-41	8	29	.	.	PUNCT
ijtc-41	9	1	considering	consider	VERB
ijtc-41	9	2	the	the	DET
ijtc-41	9	3	importance	importance	NOUN
ijtc-41	9	4	of	of	ADP
ijtc-41	9	5	quality	quality	NOUN
ijtc-41	9	6	of	of	ADP
ijtc-41	9	7	investigation	investigation	NOUN
ijtc-41	9	8	to	to	PART
ijtc-41	9	9	appeal	appeal	VERB
ijtc-41	9	10	in	in	ADP
ijtc-41	9	11	tax	tax	NOUN
ijtc-41	9	12	court	court	NOUN
ijtc-41	9	13	,	,	PUNCT
ijtc-41	9	14	it	it	PRON
ijtc-41	9	15	is	be	AUX
ijtc-41	9	16	interesting	interesting	ADJ
ijtc-41	9	17	to	to	PART
ijtc-41	9	18	review	review	VERB
ijtc-41	9	19	about	about	ADP
ijtc-41	9	20	the	the	DET
ijtc-41	9	21	usage	usage	NOUN
ijtc-41	9	22	of	of	ADP
ijtc-41	9	23	exchange	exchange	NOUN
ijtc-41	9	24	of	of	ADP
ijtc-41	9	25	information	information	NOUN
ijtc-41	9	26	(	(	PUNCT
ijtc-41	9	27	eoi	eoi	NOUN
ijtc-41	9	28	)	)	PUNCT
ijtc-41	9	29	to	to	PART
ijtc-41	9	30	increase	increase	VERB
ijtc-41	9	31	the	the	DET
ijtc-41	9	32	quality	quality	NOUN
ijtc-41	9	33	of	of	ADP
ijtc-41	9	34	tax	tax	NOUN
ijtc-41	9	35	investigation	investigation	NOUN
ijtc-41	9	36	of	of	ADP
ijtc-41	9	37	bo	bo	PROPN
ijtc-41	9	38	dispute	dispute	NOUN
ijtc-41	9	39	,	,	PUNCT
ijtc-41	9	40	in	in	ADP
ijtc-41	9	41	this	this	DET
ijtc-41	9	42	case	case	NOUN
ijtc-41	9	43	,	,	PUNCT
ijtc-41	9	44	directorate	directorate	NOUN
ijtc-41	9	45	of	of	ADP
ijtc-41	9	46	objection	objection	NOUN
ijtc-41	9	47	and	and	CCONJ
ijtc-41	9	48	appeal	appeal	NOUN
ijtc-41	9	49	.	.	PUNCT
ijtc-41	10	1	in	in	ADP
ijtc-41	10	2	arranging	arrange	VERB
ijtc-41	10	3	this	this	DET
ijtc-41	10	4	research	research	NOUN
ijtc-41	10	5	,	,	PUNCT
ijtc-41	10	6	researchers	researcher	NOUN
ijtc-41	10	7	used	use	VERB
ijtc-41	10	8	a	a	DET
ijtc-41	10	9	qualitative	qualitative	ADJ
ijtc-41	10	10	approach	approach	NOUN
ijtc-41	10	11	considering	consider	VERB
ijtc-41	10	12	the	the	DET
ijtc-41	10	13	focus	focus	NOUN
ijtc-41	10	14	of	of	ADP
ijtc-41	10	15	research	research	NOUN
ijtc-41	10	16	is	be	AUX
ijtc-41	10	17	the	the	DET
ijtc-41	10	18	usage	usage	NOUN
ijtc-41	10	19	of	of	ADP
ijtc-41	10	20	eoi	eoi	NOUN
ijtc-41	10	21	on	on	ADP
ijtc-41	10	22	the	the	DET
ijtc-41	10	23	investigation	investigation	NOUN
ijtc-41	10	24	which	which	PRON
ijtc-41	10	25	has	have	VERB
ijtc-41	10	26	many	many	ADJ
ijtc-41	10	27	factors	factor	NOUN
ijtc-41	10	28	and	and	CCONJ
ijtc-41	10	29	not	not	PART
ijtc-41	10	30	monocausal	monocausal	ADJ
ijtc-41	10	31	means	mean	NOUN
ijtc-41	10	32	there	there	PRON
ijtc-41	10	33	is	be	VERB
ijtc-41	10	34	no	no	DET
ijtc-41	10	35	one	one	NUM
ijtc-41	10	36	single	single	ADJ
ijtc-41	10	37	cause	cause	NOUN
ijtc-41	10	38	from	from	ADP
ijtc-41	10	39	social	social	ADJ
ijtc-41	10	40	reality	reality	NOUN
ijtc-41	10	41	.	.	PUNCT
ijtc-41	11	1	this	this	DET
ijtc-41	11	2	research	research	NOUN
ijtc-41	11	3	intends	intend	VERB
ijtc-41	11	4	to	to	PART
ijtc-41	11	5	know	know	VERB
ijtc-41	11	6	the	the	DET
ijtc-41	11	7	use	use	NOUN
ijtc-41	11	8	of	of	ADP
ijtc-41	11	9	eoi	eoi	NOUN
ijtc-41	11	10	in	in	ADP
ijtc-41	11	11	increasing	increase	VERB
ijtc-41	11	12	quality	quality	NOUN
ijtc-41	11	13	of	of	ADP
ijtc-41	11	14	tax	tax	NOUN
ijtc-41	11	15	auditing	auditing	NOUN
ijtc-41	11	16	if	if	SCONJ
ijtc-41	11	17	it	it	PRON
ijtc-41	11	18	is	be	AUX
ijtc-41	11	19	reviewed	review	VERB
ijtc-41	11	20	from	from	ADP
ijtc-41	11	21	tax	tax	NOUN
ijtc-41	11	22	court	court	NOUN
ijtc-41	11	23	verdict	verdict	NOUN
ijtc-41	11	24	,	,	PUNCT
ijtc-41	11	25	supporting	support	VERB
ijtc-41	11	26	entities	entity	NOUN
ijtc-41	11	27	and	and	CCONJ
ijtc-41	11	28	the	the	DET
ijtc-41	11	29	efforts	effort	NOUN
ijtc-41	11	30	which	which	PRON
ijtc-41	11	31	support	support	VERB
ijtc-41	11	32	the	the	DET
ijtc-41	11	33	use	use	NOUN
ijtc-41	11	34	of	of	ADP
ijtc-41	11	35	eoi	eoi	NOUN
ijtc-41	11	36	in	in	ADP
ijtc-41	11	37	increasing	increase	VERB
ijtc-41	11	38	the	the	DET
ijtc-41	11	39	investigation	investigation	NOUN
ijtc-41	11	40	of	of	ADP
ijtc-41	11	41	beneficial	beneficial	ADJ
ijtc-41	11	42	owner	owner	NOUN
ijtc-41	11	43	dispute	dispute	NOUN
ijtc-41	11	44	.	.	PUNCT
ijtc-41	12	1	the	the	DET
ijtc-41	12	2	result	result	NOUN
ijtc-41	12	3	of	of	ADP
ijtc-41	12	4	this	this	DET
ijtc-41	12	5	research	research	NOUN
ijtc-41	12	6	explains	explain	VERB
ijtc-41	12	7	that	that	SCONJ
ijtc-41	12	8	eoi	eoi	ADJ
ijtc-41	12	9	usage	usage	NOUN
ijtc-41	12	10	to	to	PART
ijtc-41	12	11	increase	increase	VERB
ijtc-41	12	12	the	the	DET
ijtc-41	12	13	quality	quality	NOUN
ijtc-41	12	14	of	of	ADP
ijtc-41	12	15	tax	tax	NOUN
ijtc-41	12	16	auditing	auditing	NOUN
ijtc-41	12	17	of	of	ADP
ijtc-41	12	18	beneficial	beneficial	ADJ
ijtc-41	12	19	owner	owner	NOUN
ijtc-41	12	20	dispute	dispute	NOUN
ijtc-41	12	21	has	have	AUX
ijtc-41	12	22	not	not	PART
ijtc-41	12	23	been	be	AUX
ijtc-41	12	24	maximal	maximal	ADJ
ijtc-41	12	25	or	or	CCONJ
ijtc-41	12	26	still	still	ADV
ijtc-41	12	27	low	low	ADJ
ijtc-41	12	28	if	if	SCONJ
ijtc-41	12	29	it	it	PRON
ijtc-41	12	30	is	be	AUX
ijtc-41	12	31	assessed	assess	VERB
ijtc-41	12	32	from	from	ADP
ijtc-41	12	33	the	the	DET
ijtc-41	12	34	tax	tax	NOUN
ijtc-41	12	35	court	court	NOUN
ijtc-41	12	36	verdict	verdict	NOUN
ijtc-41	12	37	which	which	PRON
ijtc-41	12	38	dgt	dgt	NOUN
ijtc-41	12	39	's	's	PART
ijtc-41	12	40	percentage	percentage	NOUN
ijtc-41	12	41	of	of	ADP
ijtc-41	12	42	losing	lose	VERB
ijtc-41	12	43	verdict	verdict	NOUN
ijtc-41	12	44	is	be	AUX
ijtc-41	12	45	higher	high	ADJ
ijtc-41	12	46	than	than	ADP
ijtc-41	12	47	winning	win	VERB
ijtc-41	12	48	verdict	verdict	NOUN
ijtc-41	12	49	.	.	PUNCT
ijtc-41	13	1	factors	factor	NOUN
ijtc-41	13	2	that	that	PRON
ijtc-41	13	3	contributes	contribute	VERB
ijtc-41	13	4	the	the	DET
ijtc-41	13	5	usage	usage	NOUN
ijtc-41	13	6	of	of	ADP
ijtc-41	13	7	eoi	eoi	NOUN
ijtc-41	13	8	in	in	ADP
ijtc-41	13	9	increasing	increase	VERB
ijtc-41	13	10	the	the	DET
ijtc-41	13	11	quality	quality	NOUN
ijtc-41	13	12	of	of	ADP
ijtc-41	13	13	examination	examination	NOUN
ijtc-41	13	14	is	be	AUX
ijtc-41	13	15	human	human	ADJ
ijtc-41	13	16	resource	resource	NOUN
ijtc-41	13	17	,	,	PUNCT
ijtc-41	13	18	which	which	PRON
ijtc-41	13	19	have	have	VERB
ijtc-41	13	20	good	good	ADJ
ijtc-41	13	21	quality	quality	NOUN
ijtc-41	13	22	and	and	CCONJ
ijtc-41	13	23	quantity	quantity	NOUN
ijtc-41	13	24	of	of	ADP
ijtc-41	13	25	examiner	examiner	NOUN
ijtc-41	13	26	,	,	PUNCT
ijtc-41	13	27	competent	competent	ADJ
ijtc-41	13	28	database	database	NOUN
ijtc-41	13	29	system	system	NOUN
ijtc-41	13	30	and	and	CCONJ
ijtc-41	13	31	good	good	ADJ
ijtc-41	13	32	obedience	obedience	NOUN
ijtc-41	13	33	of	of	ADP
ijtc-41	13	34	taxpayers	taxpayer	NOUN
ijtc-41	13	35	,	,	PUNCT
ijtc-41	13	36	good	good	ADJ
ijtc-41	13	37	technique	technique	NOUN
ijtc-41	13	38	of	of	ADP
ijtc-41	13	39	examining	examining	NOUN
ijtc-41	13	40	,	,	PUNCT
ijtc-41	13	41	clear	clear	ADJ
ijtc-41	13	42	and	and	CCONJ
ijtc-41	13	43	not	not	PART
ijtc-41	13	44	26|	26|	NUM
ijtc-41	13	45	ilomata	ilomata	NOUN
ijtc-41	13	46	international	international	ADJ
ijtc-41	13	47	journal	journal	NOUN
ijtc-41	13	48	of	of	ADP
ijtc-41	13	49	tax	tax	PROPN
ijtc-41	13	50	&	&	CCONJ
ijtc-41	13	51	accounting	accounting	PROPN
ijtc-41	13	52	vol	vol	NOUN
ijtc-41	13	53	.	.	PROPN
ijtc-41	14	1	1	1	NUM
ijtc-41	15	1	no	no	NOUN
ijtc-41	15	2	.	.	NOUN
ijtc-41	15	3	1	1	NUM
ijtc-41	15	4	oct	oct	PROPN
ijtc-41	15	5	2019	2019	NUM
ijtc-41	15	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-41	15	7	mailto:rudi.hartasetiadi@gmail.com	mailto:rudi.hartasetiadi@gmail.com	PROPN
ijtc-41	15	8	analysis	analysis	NOUN
ijtc-41	15	9	on	on	ADP
ijtc-41	15	10	exchange	exchange	NOUN
ijtc-41	15	11	of	of	ADP
ijtc-41	15	12	information	information	NOUN
ijtc-41	15	13	(	(	PUNCT
ijtc-41	15	14	eoi	eoi	NOUN
ijtc-41	15	15	)	)	PUNCT
ijtc-41	15	16	to	to	PART
ijtc-41	15	17	increase	increase	VERB
ijtc-41	15	18	the	the	DET
ijtc-41	15	19	quality	quality	NOUN
ijtc-41	15	20	of	of	ADP
ijtc-41	15	21	investigation	investigation	NOUN
ijtc-41	15	22	on	on	ADP
ijtc-41	15	23	beneficial	beneficial	ADJ
ijtc-41	15	24	owner	owner	NOUN
ijtc-41	15	25	dispute	dispute	NOUN
ijtc-41	15	26	(	(	PUNCT
ijtc-41	15	27	bo	bo	PROPN
ijtc-41	15	28	)	)	PUNCT
ijtc-41	15	29	according	accord	VERB
ijtc-41	15	30	to	to	ADP
ijtc-41	15	31	verdict	verdict	NOUN
ijtc-41	15	32	of	of	ADP
ijtc-41	15	33	tax	tax	NOUN
ijtc-41	15	34	court	court	NOUN
ijtc-41	15	35	from	from	ADP
ijtc-41	15	36	2013	2013	NUM
ijtc-41	15	37	to	to	ADP
ijtc-41	15	38	2015	2015	NUM
ijtc-41	15	39	in	in	ADP
ijtc-41	15	40	directorate	directorate	NOUN
ijtc-41	15	41	of	of	ADP
ijtc-41	15	42	objection	objection	NOUN
ijtc-41	15	43	and	and	CCONJ
ijtc-41	15	44	appeal	appeal	NOUN
ijtc-41	15	45	hartasetiadi	hartasetiadi	NOUN
ijtc-41	15	46	,	,	PUNCT
ijtc-41	15	47	sidik	sidik	ADJ
ijtc-41	15	48	misinterpreted	misinterpret	VERB
ijtc-41	15	49	rules	rule	NOUN
ijtc-41	15	50	of	of	ADP
ijtc-41	15	51	bo	bo	PROPN
ijtc-41	15	52	and	and	CCONJ
ijtc-41	15	53	eoi	eoi	NOUN
ijtc-41	15	54	,	,	PUNCT
ijtc-41	15	55	good	good	ADJ
ijtc-41	15	56	cooperation	cooperation	NOUN
ijtc-41	15	57	between	between	ADP
ijtc-41	15	58	partner	partner	NOUN
ijtc-41	15	59	country	country	NOUN
ijtc-41	15	60	,	,	PUNCT
ijtc-41	15	61	good	good	ADJ
ijtc-41	15	62	coordination	coordination	NOUN
ijtc-41	15	63	and	and	CCONJ
ijtc-41	15	64	support	support	NOUN
ijtc-41	15	65	in	in	ADP
ijtc-41	15	66	internal	internal	ADJ
ijtc-41	15	67	unit	unit	NOUN
ijtc-41	15	68	of	of	ADP
ijtc-41	15	69	djp	djp	PROPN
ijtc-41	15	70	.	.	PUNCT
ijtc-41	16	1	meanwhile	meanwhile	ADV
ijtc-41	16	2	,	,	PUNCT
ijtc-41	16	3	entities	entity	NOUN
ijtc-41	16	4	that	that	PRON
ijtc-41	16	5	could	could	AUX
ijtc-41	16	6	obstruct	obstruct	VERB
ijtc-41	16	7	usage	usage	NOUN
ijtc-41	16	8	of	of	ADP
ijtc-41	16	9	eoi	eoi	NOUN
ijtc-41	16	10	in	in	ADP
ijtc-41	16	11	increasing	increase	VERB
ijtc-41	16	12	investigation	investigation	NOUN
ijtc-41	16	13	quality	quality	NOUN
ijtc-41	16	14	of	of	ADP
ijtc-41	16	15	beneficial	beneficial	ADJ
ijtc-41	16	16	owner	owner	NOUN
ijtc-41	16	17	dispute	dispute	NOUN
ijtc-41	16	18	is	be	AUX
ijtc-41	16	19	the	the	DET
ijtc-41	16	20	human	human	ADJ
ijtc-41	16	21	resource	resource	NOUN
ijtc-41	16	22	,	,	PUNCT
ijtc-41	16	23	which	which	PRON
ijtc-41	16	24	means	mean	VERB
ijtc-41	16	25	that	that	SCONJ
ijtc-41	16	26	investigation	investigation	NOUN
ijtc-41	16	27	quality	quality	NOUN
ijtc-41	16	28	that	that	PRON
ijtc-41	16	29	has	have	VERB
ijtc-41	16	30	to	to	PART
ijtc-41	16	31	be	be	AUX
ijtc-41	16	32	increased	increase	VERB
ijtc-41	16	33	and	and	CCONJ
ijtc-41	16	34	quantity	quantity	NOUN
ijtc-41	16	35	of	of	ADP
ijtc-41	16	36	the	the	DET
ijtc-41	16	37	investigators	investigator	NOUN
ijtc-41	16	38	that	that	PRON
ijtc-41	16	39	are	be	AUX
ijtc-41	16	40	not	not	PART
ijtc-41	16	41	sufficient	sufficient	ADJ
ijtc-41	16	42	.	.	PUNCT
ijtc-41	17	1	directorate	directorate	ADJ
ijtc-41	17	2	general	general	NOUN
ijtc-41	17	3	of	of	ADP
ijtc-41	17	4	taxes	taxis	NOUN
ijtc-41	17	5	not	not	PART
ijtc-41	17	6	yet	yet	ADV
ijtc-41	17	7	has	have	VERB
ijtc-41	17	8	competent	competent	ADJ
ijtc-41	17	9	database	database	NOUN
ijtc-41	17	10	,	,	PUNCT
ijtc-41	17	11	low	low	ADJ
ijtc-41	17	12	obedience	obedience	NOUN
ijtc-41	17	13	of	of	ADP
ijtc-41	17	14	taxpayers	taxpayer	NOUN
ijtc-41	17	15	,	,	PUNCT
ijtc-41	17	16	absence	absence	NOUN
ijtc-41	17	17	of	of	ADP
ijtc-41	17	18	rules	rule	NOUN
ijtc-41	17	19	about	about	ADP
ijtc-41	17	20	investigation	investigation	NOUN
ijtc-41	17	21	technique	technique	NOUN
ijtc-41	17	22	about	about	ADP
ijtc-41	17	23	beneficial	beneficial	ADJ
ijtc-41	17	24	owner	owner	NOUN
ijtc-41	17	25	dispute	dispute	NOUN
ijtc-41	17	26	,	,	PUNCT
ijtc-41	17	27	limited	limited	ADJ
ijtc-41	17	28	period	period	NOUN
ijtc-41	17	29	of	of	ADP
ijtc-41	17	30	investigation	investigation	NOUN
ijtc-41	17	31	,	,	PUNCT
ijtc-41	17	32	different	different	ADJ
ijtc-41	17	33	interpretations	interpretation	NOUN
ijtc-41	17	34	from	from	ADP
ijtc-41	17	35	judges	judge	NOUN
ijtc-41	17	36	,	,	PUNCT
ijtc-41	17	37	inchoate	inchoate	ADJ
ijtc-41	17	38	and	and	CCONJ
ijtc-41	17	39	unclear	unclear	ADJ
ijtc-41	17	40	information	information	NOUN
ijtc-41	17	41	in	in	ADP
ijtc-41	17	42	eoi	eoi	NOUN
ijtc-41	17	43	,	,	PUNCT
ijtc-41	17	44	answers	answer	NOUN
ijtc-41	17	45	of	of	ADP
ijtc-41	17	46	eoi	eoi	ADJ
ijtc-41	17	47	request	request	NOUN
ijtc-41	17	48	that	that	PRON
ijtc-41	17	49	has	have	AUX
ijtc-41	17	50	not	not	PART
ijtc-41	17	51	fulfilled	fulfil	VERB
ijtc-41	17	52	by	by	ADP
ijtc-41	17	53	cooperating	cooperate	VERB
ijtc-41	17	54	countries	country	NOUN
ijtc-41	17	55	and	and	CCONJ
ijtc-41	17	56	unclear	unclear	ADJ
ijtc-41	17	57	and	and	CCONJ
ijtc-41	17	58	weak	weak	ADJ
ijtc-41	17	59	rules	rule	NOUN
ijtc-41	17	60	about	about	ADP
ijtc-41	17	61	beneficial	beneficial	ADJ
ijtc-41	17	62	owner	owner	NOUN
ijtc-41	17	63	keyword	keyword	NOUN
ijtc-41	17	64	:	:	PUNCT
ijtc-41	17	65	exchange	exchange	NOUN
ijtc-41	17	66	of	of	ADP
ijtc-41	17	67	information	information	NOUN
ijtc-41	17	68	,	,	PUNCT
ijtc-41	17	69	eoi	eoi	X
ijtc-41	17	70	,	,	PUNCT
ijtc-41	17	71	beneficial	beneficial	ADJ
ijtc-41	17	72	owner	owner	NOUN
ijtc-41	17	73	,	,	PUNCT
ijtc-41	17	74	bo	bo	ADJ
ijtc-41	17	75	introduction	introduction	NOUN
ijtc-41	17	76	in	in	ADP
ijtc-41	17	77	examining	examine	VERB
ijtc-41	17	78	the	the	DET
ijtc-41	17	79	obedience	obedience	NOUN
ijtc-41	17	80	of	of	ADP
ijtc-41	17	81	taxpayers	taxpayer	NOUN
ijtc-41	17	82	about	about	ADP
ijtc-41	17	83	the	the	DET
ijtc-41	17	84	implementation	implementation	NOUN
ijtc-41	17	85	of	of	ADP
ijtc-41	17	86	taxation	taxation	NOUN
ijtc-41	17	87	law	law	NOUN
ijtc-41	17	88	and	and	CCONJ
ijtc-41	17	89	regulation	regulation	NOUN
ijtc-41	17	90	,	,	PUNCT
ijtc-41	17	91	the	the	DET
ijtc-41	17	92	directorate	directorate	ADJ
ijtc-41	17	93	general	general	NOUN
ijtc-41	17	94	of	of	ADP
ijtc-41	17	95	taxation	taxation	NOUN
ijtc-41	17	96	has	have	VERB
ijtc-41	17	97	the	the	DET
ijtc-41	17	98	right	right	NOUN
ijtc-41	17	99	to	to	PART
ijtc-41	17	100	do	do	AUX
ijtc-41	17	101	an	an	DET
ijtc-41	17	102	investigation	investigation	NOUN
ijtc-41	17	103	.	.	PUNCT
ijtc-41	18	1	this	this	PRON
ijtc-41	18	2	is	be	AUX
ijtc-41	18	3	done	do	VERB
ijtc-41	18	4	to	to	PART
ijtc-41	18	5	know	know	VERB
ijtc-41	18	6	the	the	DET
ijtc-41	18	7	truth	truth	NOUN
ijtc-41	18	8	about	about	ADP
ijtc-41	18	9	transactional	transactional	ADJ
ijtc-41	18	10	recording	recording	NOUN
ijtc-41	18	11	and	and	CCONJ
ijtc-41	18	12	the	the	DET
ijtc-41	18	13	accuracy	accuracy	NOUN
ijtc-41	18	14	of	of	ADP
ijtc-41	18	15	financial	financial	ADJ
ijtc-41	18	16	statements	statement	NOUN
ijtc-41	18	17	that	that	PRON
ijtc-41	18	18	had	have	AUX
ijtc-41	18	19	arranged	arrange	VERB
ijtc-41	18	20	from	from	ADP
ijtc-41	18	21	accounting	account	VERB
ijtc-41	18	22	.	.	PUNCT
ijtc-41	19	1	therefore	therefore	ADV
ijtc-41	19	2	,	,	PUNCT
ijtc-41	19	3	an	an	DET
ijtc-41	19	4	investigation	investigation	NOUN
ijtc-41	19	5	is	be	AUX
ijtc-41	19	6	necessary	necessary	ADJ
ijtc-41	19	7	.	.	PUNCT
ijtc-41	20	1	if	if	SCONJ
ijtc-41	20	2	the	the	DET
ijtc-41	20	3	taxpayer	taxpayer	NOUN
ijtc-41	20	4	investigation	investigation	NOUN
ijtc-41	20	5	stated	state	VERB
ijtc-41	20	6	that	that	SCONJ
ijtc-41	20	7	the	the	DET
ijtc-41	20	8	amount	amount	NOUN
ijtc-41	20	9	of	of	ADP
ijtc-41	20	10	loss	loss	NOUN
ijtc-41	20	11	,	,	PUNCT
ijtc-41	20	12	tax	tax	NOUN
ijtc-41	20	13	,	,	PUNCT
ijtc-41	20	14	and	and	CCONJ
ijtc-41	20	15	collection	collection	NOUN
ijtc-41	20	16	or	or	CCONJ
ijtc-41	20	17	discount	discount	NOUN
ijtc-41	20	18	is	be	AUX
ijtc-41	20	19	not	not	PART
ijtc-41	20	20	supposed	suppose	VERB
ijtc-41	20	21	to	to	PART
ijtc-41	20	22	be	be	AUX
ijtc-41	20	23	,	,	PUNCT
ijtc-41	20	24	then	then	ADV
ijtc-41	20	25	the	the	DET
ijtc-41	20	26	taxpayer	taxpayer	NOUN
ijtc-41	20	27	could	could	AUX
ijtc-41	20	28	submit	submit	VERB
ijtc-41	20	29	the	the	DET
ijtc-41	20	30	objection	objection	NOUN
ijtc-41	20	31	only	only	ADV
ijtc-41	20	32	to	to	PART
ijtc-41	20	33	directorate	directorate	VERB
ijtc-41	20	34	general	general	ADJ
ijtc-41	20	35	of	of	ADP
ijtc-41	20	36	taxation	taxation	NOUN
ijtc-41	20	37	,	,	PUNCT
ijtc-41	20	38	and	and	CCONJ
ijtc-41	20	39	if	if	SCONJ
ijtc-41	20	40	the	the	DET
ijtc-41	20	41	objection	objection	NOUN
ijtc-41	20	42	is	be	AUX
ijtc-41	20	43	not	not	PART
ijtc-41	20	44	satisfying	satisfy	VERB
ijtc-41	20	45	the	the	DET
ijtc-41	20	46	taxpayer	taxpayer	NOUN
ijtc-41	20	47	can	can	AUX
ijtc-41	20	48	appeal	appeal	VERB
ijtc-41	20	49	through	through	ADP
ijtc-41	20	50	tax	tax	NOUN
ijtc-41	20	51	court	court	NOUN
ijtc-41	20	52	.	.	PUNCT
ijtc-41	21	1	table	table	NOUN
ijtc-41	21	2	1	1	NUM
ijtc-41	21	3	.	.	PUNCT
ijtc-41	22	1	number	number	NOUN
ijtc-41	22	2	of	of	ADP
ijtc-41	22	3	dispute	dispute	NOUN
ijtc-41	22	4	in	in	ADP
ijtc-41	22	5	tax	tax	NOUN
ijtc-41	22	6	court	court	NOUN
ijtc-41	22	7	on	on	ADP
ijtc-41	22	8	2011	2011	NUM
ijtc-41	22	9	-	-	SYM
ijtc-41	22	10	2016	2016	NUM
ijtc-41	22	11	n	n	NUM
ijtc-41	22	12	o	o	PROPN
ijtc-41	22	13	appellee	appellee	PROPN
ijtc-41	22	14	/	/	SYM
ijtc-41	22	15	defendant	defendant	NOUN
ijtc-41	22	16	numbers	number	NOUN
ijtc-41	22	17	of	of	ADP
ijtc-41	22	18	document	document	NOUN
ijtc-41	22	19	received	receive	VERB
ijtc-41	22	20	2012	2012	NUM
ijtc-41	22	21	2013	2013	NUM
ijtc-41	22	22	2014	2014	NUM
ijtc-41	22	23	2015	2015	NUM
ijtc-41	22	24	2016	2016	NUM
ijtc-41	22	25	1	1	NUM
ijtc-41	22	26	directorate	directorate	ADJ
ijtc-41	22	27	general	general	NOUN
ijtc-41	22	28	of	of	ADP
ijtc-41	22	29	tax	tax	NOUN
ijtc-41	22	30	5.114	5.114	NUM
ijtc-41	22	31	5.188	5.188	NUM
ijtc-41	22	32	7.289	7.289	NUM
ijtc-41	22	33	7.454	7.454	NUM
ijtc-41	22	34	7.080	7.080	NUM
ijtc-41	22	35	2	2	NUM
ijtc-41	22	36	directorate	directorate	NOUN
ijtc-41	22	37	general	general	NOUN
ijtc-41	22	38	of	of	ADP
ijtc-41	22	39	customs	custom	NOUN
ijtc-41	22	40	and	and	CCONJ
ijtc-41	22	41	excise	excise	VERB
ijtc-41	22	42	1.754	1.754	NUM
ijtc-41	22	43	2.749	2.749	NUM
ijtc-41	22	44	3.016	3.016	NUM
ijtc-41	22	45	4.068	4.068	NUM
ijtc-41	22	46	3.023	3.023	NUM
ijtc-41	22	47	3	3	NUM
ijtc-41	22	48	regional	regional	ADJ
ijtc-41	22	49	government	government	NOUN
ijtc-41	22	50	485	485	NUM
ijtc-41	22	51	462	462	NUM
ijtc-41	22	52	561	561	NUM
ijtc-41	22	53	964	964	NUM
ijtc-41	22	54	50	50	NUM
ijtc-41	22	55	total	total	NOUN
ijtc-41	22	56	7.353	7.353	NUM
ijtc-41	22	57	8.399	8.399	NUM
ijtc-41	22	58	10.866	10.866	NUM
ijtc-41	22	59	12.486	12.486	NUM
ijtc-41	22	60	10.153	10.153	NUM
ijtc-41	22	61	source	source	NOUN
ijtc-41	22	62	:	:	PUNCT
ijtc-41	22	63	www.setpp.kemenkeu.go.id	www.setpp.kemenkeu.go.id	NUM
ijtc-41	22	64	considering	consider	VERB
ijtc-41	22	65	the	the	DET
ijtc-41	22	66	importance	importance	NOUN
ijtc-41	22	67	of	of	ADP
ijtc-41	22	68	exchange	exchange	NOUN
ijtc-41	22	69	of	of	ADP
ijtc-41	22	70	information	information	NOUN
ijtc-41	22	71	(	(	PUNCT
ijtc-41	22	72	eoi	eoi	NOUN
ijtc-41	22	73	)	)	PUNCT
ijtc-41	22	74	to	to	PART
ijtc-41	22	75	determine	determine	VERB
ijtc-41	22	76	the	the	DET
ijtc-41	22	77	strength	strength	NOUN
ijtc-41	22	78	of	of	ADP
ijtc-41	22	79	a	a	DET
ijtc-41	22	80	beneficial	beneficial	ADJ
ijtc-41	22	81	owner	owner	NOUN
ijtc-41	22	82	dispute	dispute	NOUN
ijtc-41	22	83	which	which	PRON
ijtc-41	22	84	going	go	VERB
ijtc-41	22	85	to	to	PART
ijtc-41	22	86	be	be	AUX
ijtc-41	22	87	put	put	VERB
ijtc-41	22	88	27	27	NUM
ijtc-41	22	89	|	|	ADV
ijtc-41	22	90	ilomata	ilomata	PROPN
ijtc-41	22	91	international	international	ADJ
ijtc-41	22	92	journal	journal	NOUN
ijtc-41	22	93	of	of	ADP
ijtc-41	22	94	tax	tax	PROPN
ijtc-41	22	95	&	&	CCONJ
ijtc-41	22	96	accounting	accounting	PROPN
ijtc-41	22	97	vol	vol	NOUN
ijtc-41	22	98	.	.	PROPN
ijtc-41	23	1	1	1	NUM
ijtc-41	24	1	no	no	NOUN
ijtc-41	24	2	.	.	PUNCT
ijtc-41	25	1	1oct2019	1oct2019	NUM
ijtc-41	26	1	http://www.setpp.kemenkeu.go.id/	http://www.setpp.kemenkeu.go.id/	ADP
ijtc-41	26	2	analysis	analysis	NOUN
ijtc-41	26	3	on	on	ADP
ijtc-41	26	4	exchange	exchange	NOUN
ijtc-41	26	5	of	of	ADP
ijtc-41	26	6	information	information	NOUN
ijtc-41	26	7	(	(	PUNCT
ijtc-41	26	8	eoi	eoi	NOUN
ijtc-41	26	9	)	)	PUNCT
ijtc-41	26	10	to	to	PART
ijtc-41	26	11	increase	increase	VERB
ijtc-41	26	12	the	the	DET
ijtc-41	26	13	quality	quality	NOUN
ijtc-41	26	14	of	of	ADP
ijtc-41	26	15	investigation	investigation	NOUN
ijtc-41	26	16	on	on	ADP
ijtc-41	26	17	beneficial	beneficial	ADJ
ijtc-41	26	18	owner	owner	NOUN
ijtc-41	26	19	dispute	dispute	NOUN
ijtc-41	26	20	(	(	PUNCT
ijtc-41	26	21	bo	bo	PROPN
ijtc-41	26	22	)	)	PUNCT
ijtc-41	26	23	according	accord	VERB
ijtc-41	26	24	to	to	ADP
ijtc-41	26	25	verdict	verdict	NOUN
ijtc-41	26	26	of	of	ADP
ijtc-41	26	27	tax	tax	NOUN
ijtc-41	26	28	court	court	NOUN
ijtc-41	26	29	from	from	ADP
ijtc-41	26	30	2013	2013	NUM
ijtc-41	26	31	to	to	ADP
ijtc-41	26	32	2015	2015	NUM
ijtc-41	26	33	in	in	ADP
ijtc-41	26	34	directorate	directorate	NOUN
ijtc-41	26	35	of	of	ADP
ijtc-41	26	36	objection	objection	NOUN
ijtc-41	26	37	and	and	CCONJ
ijtc-41	26	38	appeal	appeal	NOUN
ijtc-41	26	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	26	40	,	,	PUNCT
ijtc-41	26	41	sidik	sidik	VERB
ijtc-41	26	42	on	on	ADP
ijtc-41	26	43	trial	trial	NOUN
ijtc-41	26	44	in	in	ADP
ijtc-41	26	45	tax	tax	NOUN
ijtc-41	26	46	court	court	NOUN
ijtc-41	26	47	,	,	PUNCT
ijtc-41	26	48	analysis	analysis	NOUN
ijtc-41	26	49	of	of	ADP
ijtc-41	26	50	eoi	eoi	ADJ
ijtc-41	26	51	usage	usage	NOUN
ijtc-41	26	52	is	be	AUX
ijtc-41	26	53	an	an	DET
ijtc-41	26	54	interesting	interesting	ADJ
ijtc-41	26	55	thing	thing	NOUN
ijtc-41	26	56	to	to	PART
ijtc-41	26	57	do	do	VERB
ijtc-41	26	58	to	to	PART
ijtc-41	26	59	increase	increase	VERB
ijtc-41	26	60	the	the	DET
ijtc-41	26	61	investigation	investigation	NOUN
ijtc-41	26	62	quality	quality	NOUN
ijtc-41	26	63	on	on	ADP
ijtc-41	26	64	beneficial	beneficial	ADJ
ijtc-41	26	65	owner	owner	NOUN
ijtc-41	26	66	dispute	dispute	NOUN
ijtc-41	26	67	(	(	PUNCT
ijtc-41	26	68	bacchetta	bacchetta	PROPN
ijtc-41	26	69	&	&	CCONJ
ijtc-41	26	70	espinosa	espinosa	PROPN
ijtc-41	26	71	,	,	PUNCT
ijtc-41	26	72	1995	1995	NUM
ijtc-41	26	73	)	)	PUNCT
ijtc-41	26	74	.	.	PUNCT
ijtc-41	27	1	the	the	DET
ijtc-41	27	2	term	term	NOUN
ijtc-41	27	3	beneficial	beneficial	ADJ
ijtc-41	27	4	owner	owner	NOUN
ijtc-41	27	5	has	have	AUX
ijtc-41	27	6	been	be	AUX
ijtc-41	27	7	introduced	introduce	VERB
ijtc-41	27	8	in	in	ADP
ijtc-41	27	9	the	the	DET
ijtc-41	27	10	law	law	NOUN
ijtc-41	27	11	of	of	ADP
ijtc-41	27	12	income	income	NOUN
ijtc-41	27	13	tax	tax	NOUN
ijtc-41	27	14	,	,	PUNCT
ijtc-41	27	15	as	as	ADP
ijtc-41	27	16	the	the	DET
ijtc-41	27	17	party	party	NOUN
ijtc-41	27	18	who	who	PRON
ijtc-41	27	19	received	receive	VERB
ijtc-41	27	20	the	the	DET
ijtc-41	27	21	actual	actual	ADJ
ijtc-41	27	22	benefit	benefit	NOUN
ijtc-41	27	23	from	from	ADP
ijtc-41	27	24	the	the	DET
ijtc-41	27	25	income	income	NOUN
ijtc-41	27	26	that	that	PRON
ijtc-41	27	27	has	have	AUX
ijtc-41	27	28	been	be	AUX
ijtc-41	27	29	received	receive	VERB
ijtc-41	27	30	from	from	ADP
ijtc-41	27	31	a	a	DET
ijtc-41	27	32	sourcing	source	VERB
ijtc-41	27	33	country	country	NOUN
ijtc-41	27	34	(	(	PUNCT
ijtc-41	27	35	bacchetta	bacchetta	PROPN
ijtc-41	27	36	&	&	CCONJ
ijtc-41	27	37	espinosa	espinosa	PROPN
ijtc-41	27	38	,	,	PUNCT
ijtc-41	27	39	2000	2000	NUM
ijtc-41	27	40	)	)	PUNCT
ijtc-41	27	41	.	.	PUNCT
ijtc-41	28	1	taxpayer	taxpayer	NOUN
ijtc-41	28	2	behavior	behavior	NOUN
ijtc-41	28	3	in	in	ADP
ijtc-41	28	4	reality	reality	NOUN
ijtc-41	28	5	,	,	PUNCT
ijtc-41	28	6	with	with	ADP
ijtc-41	28	7	forming	form	VERB
ijtc-41	28	8	a	a	DET
ijtc-41	28	9	scheme	scheme	NOUN
ijtc-41	28	10	which	which	PRON
ijtc-41	28	11	done	do	VERB
ijtc-41	28	12	to	to	PART
ijtc-41	28	13	get	get	VERB
ijtc-41	28	14	a	a	DET
ijtc-41	28	15	facility	facility	NOUN
ijtc-41	28	16	,	,	PUNCT
ijtc-41	28	17	for	for	ADP
ijtc-41	28	18	example	example	NOUN
ijtc-41	28	19	,	,	PUNCT
ijtc-41	28	20	a	a	DET
ijtc-41	28	21	decrease	decrease	NOUN
ijtc-41	28	22	of	of	ADP
ijtc-41	28	23	tax	tax	NOUN
ijtc-41	28	24	discount	discount	NOUN
ijtc-41	28	25	that	that	PRON
ijtc-41	28	26	has	have	AUX
ijtc-41	28	27	been	be	AUX
ijtc-41	28	28	provided	provide	VERB
ijtc-41	28	29	by	by	ADP
ijtc-41	28	30	a	a	DET
ijtc-41	28	31	tax	tax	NOUN
ijtc-41	28	32	treaty	treaty	NOUN
ijtc-41	28	33	,	,	PUNCT
ijtc-41	28	34	by	by	ADP
ijtc-41	28	35	a	a	DET
ijtc-41	28	36	tax	tax	NOUN
ijtc-41	28	37	subject	subject	NOUN
ijtc-41	28	38	which	which	PRON
ijtc-41	28	39	has	have	VERB
ijtc-41	28	40	no	no	DET
ijtc-41	28	41	right	right	NOUN
ijtc-41	28	42	to	to	PART
ijtc-41	28	43	get	get	VERB
ijtc-41	28	44	the	the	DET
ijtc-41	28	45	facility	facility	NOUN
ijtc-41	28	46	(	(	PUNCT
ijtc-41	28	47	giuliodori	giuliodori	PROPN
ijtc-41	28	48	&	&	CCONJ
ijtc-41	28	49	beetsma	beetsma	PROPN
ijtc-41	28	50	,	,	PUNCT
ijtc-41	28	51	2008	2008	NUM
ijtc-41	28	52	)	)	PUNCT
ijtc-41	28	53	.	.	PUNCT
ijtc-41	29	1	this	this	PRON
ijtc-41	29	2	is	be	AUX
ijtc-41	29	3	caused	cause	VERB
ijtc-41	29	4	by	by	ADP
ijtc-41	29	5	using	use	VERB
ijtc-41	29	6	articles	article	NOUN
ijtc-41	29	7	in	in	ADP
ijtc-41	29	8	the	the	DET
ijtc-41	29	9	tax	tax	NOUN
ijtc-41	29	10	treaty	treaty	NOUN
ijtc-41	29	11	that	that	PRON
ijtc-41	29	12	are	be	AUX
ijtc-41	29	13	not	not	PART
ijtc-41	29	14	suitable	suitable	ADJ
ijtc-41	29	15	for	for	ADP
ijtc-41	29	16	the	the	DET
ijtc-41	29	17	purpose	purpose	NOUN
ijtc-41	29	18	and	and	CCONJ
ijtc-41	29	19	objectives	objective	NOUN
ijtc-41	29	20	of	of	ADP
ijtc-41	29	21	the	the	DET
ijtc-41	29	22	tax	tax	NOUN
ijtc-41	29	23	treaty	treaty	NOUN
ijtc-41	29	24	(	(	PUNCT
ijtc-41	29	25	gallemore	gallemore	NOUN
ijtc-41	29	26	&	&	CCONJ
ijtc-41	29	27	labro	labro	PROPN
ijtc-41	29	28	,	,	PUNCT
ijtc-41	29	29	2015	2015	NUM
ijtc-41	29	30	)	)	PUNCT
ijtc-41	29	31	.	.	PUNCT
ijtc-41	30	1	to	to	PART
ijtc-41	30	2	prove	prove	VERB
ijtc-41	30	3	the	the	DET
ijtc-41	30	4	true	true	ADJ
ijtc-41	30	5	receiver	receiver	NOUN
ijtc-41	30	6	of	of	ADP
ijtc-41	30	7	the	the	DET
ijtc-41	30	8	benefit	benefit	NOUN
ijtc-41	30	9	,	,	PUNCT
ijtc-41	30	10	it	it	PRON
ijtc-41	30	11	is	be	AUX
ijtc-41	30	12	not	not	PART
ijtc-41	30	13	sufficient	sufficient	ADJ
ijtc-41	30	14	to	to	PART
ijtc-41	30	15	prove	prove	VERB
ijtc-41	30	16	just	just	ADV
ijtc-41	30	17	based	base	VERB
ijtc-41	30	18	on	on	ADP
ijtc-41	30	19	internal	internal	ADJ
ijtc-41	30	20	data	datum	NOUN
ijtc-41	30	21	of	of	ADP
ijtc-41	30	22	directorate	directorate	ADJ
ijtc-41	30	23	general	general	NOUN
ijtc-41	30	24	of	of	ADP
ijtc-41	30	25	tax	tax	NOUN
ijtc-41	30	26	or	or	CCONJ
ijtc-41	30	27	any	any	DET
ijtc-41	30	28	data	datum	NOUN
ijtc-41	30	29	from	from	ADP
ijtc-41	30	30	the	the	DET
ijtc-41	30	31	taxpayer	taxpayer	NOUN
ijtc-41	30	32	,	,	PUNCT
ijtc-41	30	33	because	because	SCONJ
ijtc-41	30	34	it	it	PRON
ijtc-41	30	35	involves	involve	VERB
ijtc-41	30	36	the	the	DET
ijtc-41	30	37	information	information	NOUN
ijtc-41	30	38	of	of	ADP
ijtc-41	30	39	receiver	receiver	ADJ
ijtc-41	30	40	entities	entity	NOUN
ijtc-41	30	41	in	in	ADP
ijtc-41	30	42	treaty	treaty	NOUN
ijtc-41	30	43	cooperating	cooperate	VERB
ijtc-41	30	44	country	country	NOUN
ijtc-41	30	45	.	.	PUNCT
ijtc-41	31	1	therefore	therefore	ADV
ijtc-41	31	2	,	,	PUNCT
ijtc-41	31	3	the	the	DET
ijtc-41	31	4	eoi	eoi	NOUN
ijtc-41	31	5	procedure	procedure	NOUN
ijtc-41	31	6	has	have	VERB
ijtc-41	31	7	an	an	DET
ijtc-41	31	8	important	important	ADJ
ijtc-41	31	9	role	role	NOUN
ijtc-41	31	10	to	to	PART
ijtc-41	31	11	find	find	VERB
ijtc-41	31	12	the	the	DET
ijtc-41	31	13	necessary	necessary	ADJ
ijtc-41	31	14	information	information	NOUN
ijtc-41	31	15	to	to	PART
ijtc-41	31	16	prove	prove	VERB
ijtc-41	31	17	the	the	DET
ijtc-41	31	18	benefit	benefit	NOUN
ijtc-41	31	19	receiver	receiver	NOUN
ijtc-41	31	20	of	of	ADP
ijtc-41	31	21	the	the	DET
ijtc-41	31	22	income	income	NOUN
ijtc-41	31	23	that	that	PRON
ijtc-41	31	24	has	have	AUX
ijtc-41	31	25	received	receive	VERB
ijtc-41	31	26	.	.	PUNCT
ijtc-41	32	1	this	this	DET
ijtc-41	32	2	research	research	NOUN
ijtc-41	32	3	on	on	ADP
ijtc-41	32	4	eoi	eoi	ADJ
ijtc-41	32	5	usage	usage	NOUN
ijtc-41	32	6	in	in	ADP
ijtc-41	32	7	increasing	increase	VERB
ijtc-41	32	8	the	the	DET
ijtc-41	32	9	quality	quality	NOUN
ijtc-41	32	10	of	of	ADP
ijtc-41	32	11	investigation	investigation	NOUN
ijtc-41	32	12	about	about	ADP
ijtc-41	32	13	beneficial	beneficial	ADJ
ijtc-41	32	14	owner	owner	NOUN
ijtc-41	32	15	dispute	dispute	NOUN
ijtc-41	32	16	is	be	AUX
ijtc-41	32	17	using	use	VERB
ijtc-41	32	18	the	the	DET
ijtc-41	32	19	verdict	verdict	NOUN
ijtc-41	32	20	of	of	ADP
ijtc-41	32	21	tax	tax	NOUN
ijtc-41	32	22	court	court	NOUN
ijtc-41	32	23	in	in	ADP
ijtc-41	32	24	directorate	directorate	NOUN
ijtc-41	32	25	of	of	ADP
ijtc-41	32	26	objection	objection	NOUN
ijtc-41	32	27	and	and	CCONJ
ijtc-41	32	28	appeal	appeal	NOUN
ijtc-41	32	29	,	,	PUNCT
ijtc-41	32	30	main	main	ADJ
ijtc-41	32	31	office	office	NOUN
ijtc-41	32	32	directorate	directorate	NOUN
ijtc-41	32	33	general	general	NOUN
ijtc-41	32	34	of	of	ADP
ijtc-41	32	35	taxes	taxis	NOUN
ijtc-41	32	36	.	.	PUNCT
ijtc-41	33	1	the	the	DET
ijtc-41	33	2	verdict	verdict	NOUN
ijtc-41	33	3	is	be	AUX
ijtc-41	33	4	the	the	DET
ijtc-41	33	5	verdict	verdict	NOUN
ijtc-41	33	6	of	of	ADP
ijtc-41	33	7	tax	tax	NOUN
ijtc-41	33	8	court	court	NOUN
ijtc-41	33	9	of	of	ADP
ijtc-41	33	10	the	the	DET
ijtc-41	33	11	beneficial	beneficial	ADJ
ijtc-41	33	12	owner	owner	NOUN
ijtc-41	33	13	that	that	PRON
ijtc-41	33	14	has	have	AUX
ijtc-41	33	15	been	be	AUX
ijtc-41	33	16	resolved	resolve	VERB
ijtc-41	33	17	in	in	ADP
ijtc-41	33	18	2013	2013	NUM
ijtc-41	33	19	to	to	ADP
ijtc-41	33	20	2015	2015	NUM
ijtc-41	33	21	.	.	PUNCT
ijtc-41	34	1	table	table	NOUN
ijtc-41	34	2	2	2	NUM
ijtc-41	34	3	.	.	PUNCT
ijtc-41	34	4	numbers	number	NOUN
ijtc-41	34	5	of	of	ADP
ijtc-41	34	6	dispute	dispute	NOUN
ijtc-41	34	7	settlement	settlement	NOUN
ijtc-41	34	8	of	of	ADP
ijtc-41	34	9	beneficial	beneficial	ADJ
ijtc-41	34	10	owner	owner	NOUN
ijtc-41	34	11	in	in	ADP
ijtc-41	34	12	tax	tax	NOUN
ijtc-41	34	13	court	court	NOUN
ijtc-41	34	14	2013	2013	NUM
ijtc-41	34	15	to	to	ADP
ijtc-41	34	16	2015	2015	NUM
ijtc-41	34	17	no	no	DET
ijtc-41	34	18	types	type	NOUN
ijtc-41	34	19	of	of	ADP
ijtc-41	34	20	verdict	verdict	NOUN
ijtc-41	34	21	2013	2013	NUM
ijtc-41	34	22	2014	2014	NUM
ijtc-41	34	23	2015	2015	NUM
ijtc-41	34	24	grand	grand	ADJ
ijtc-41	34	25	total	total	NOUN
ijtc-41	34	26	1	1	NUM
ijtc-41	34	27	partially	partially	ADV
ijtc-41	34	28	granted	grant	VERB
ijtc-41	34	29	0	0	NUM
ijtc-41	34	30	1	1	NUM
ijtc-41	34	31	1	1	NUM
ijtc-41	34	32	2	2	NUM
ijtc-41	34	33	2	2	NUM
ijtc-41	34	34	fully	fully	ADV
ijtc-41	34	35	granted	grant	VERB
ijtc-41	34	36	19	19	NUM
ijtc-41	34	37	38	38	NUM
ijtc-41	34	38	24	24	NUM
ijtc-41	34	39	81	81	NUM
ijtc-41	34	40	3	3	NUM
ijtc-41	34	41	declined	decline	VERB
ijtc-41	34	42	application	application	NOUN
ijtc-41	34	43	0	0	NUM
ijtc-41	34	44	6	6	NUM
ijtc-41	34	45	0	0	NUM
ijtc-41	34	46	6	6	NUM
ijtc-41	34	47	jumlah	jumlah	NOUN
ijtc-41	34	48	19	19	NUM
ijtc-41	34	49	45	45	NUM
ijtc-41	34	50	25	25	NUM
ijtc-41	34	51	89	89	NUM
ijtc-41	34	52	source	source	NOUN
ijtc-41	34	53	:	:	PUNCT
ijtc-41	34	54	directorate	directorate	NOUN
ijtc-41	34	55	of	of	ADP
ijtc-41	34	56	objection	objection	NOUN
ijtc-41	34	57	and	and	CCONJ
ijtc-41	34	58	appeal	appeal	NOUN
ijtc-41	34	59	as	as	SCONJ
ijtc-41	34	60	seen	see	VERB
ijtc-41	34	61	from	from	ADP
ijtc-41	34	62	the	the	DET
ijtc-41	34	63	table	table	NOUN
ijtc-41	34	64	above	above	ADV
ijtc-41	34	65	,	,	PUNCT
ijtc-41	34	66	the	the	DET
ijtc-41	34	67	verdict	verdict	NOUN
ijtc-41	34	68	of	of	ADP
ijtc-41	34	69	the	the	DET
ijtc-41	34	70	tax	tax	NOUN
ijtc-41	34	71	court	court	NOUN
ijtc-41	34	72	about	about	ADP
ijtc-41	34	73	beneficial	beneficial	ADJ
ijtc-41	34	74	owner	owner	NOUN
ijtc-41	34	75	disputes	dispute	NOUN
ijtc-41	34	76	from	from	ADP
ijtc-41	34	77	2013	2013	NUM
ijtc-41	34	78	until	until	ADP
ijtc-41	34	79	2015	2015	NUM
ijtc-41	34	80	,	,	PUNCT
ijtc-41	34	81	there	there	PRON
ijtc-41	34	82	is	be	VERB
ijtc-41	34	83	more	more	ADV
ijtc-41	34	84	granted	grant	VERB
ijtc-41	34	85	appeal	appeal	NOUN
ijtc-41	34	86	than	than	SCONJ
ijtc-41	34	87	to	to	PART
ijtc-41	34	88	hold	hold	VERB
ijtc-41	34	89	the	the	DET
ijtc-41	34	90	correction	correction	NOUN
ijtc-41	34	91	.	.	PUNCT
ijtc-41	35	1	this	this	PRON
ijtc-41	35	2	indicates	indicate	VERB
ijtc-41	35	3	the	the	DET
ijtc-41	35	4	low	low	ADJ
ijtc-41	35	5	quality	quality	NOUN
ijtc-41	35	6	of	of	ADP
ijtc-41	35	7	tax	tax	NOUN
ijtc-41	35	8	examination	examination	NOUN
ijtc-41	35	9	on	on	ADP
ijtc-41	35	10	beneficial	beneficial	ADJ
ijtc-41	35	11	owner	owner	NOUN
ijtc-41	35	12	disputes	dispute	NOUN
ijtc-41	35	13	.	.	PUNCT
ijtc-41	36	1	more	more	ADV
ijtc-41	36	2	likely	likely	ADJ
ijtc-41	36	3	,	,	PUNCT
ijtc-41	36	4	a	a	DET
ijtc-41	36	5	country	country	NOUN
ijtc-41	36	6	will	will	AUX
ijtc-41	36	7	have	have	VERB
ijtc-41	36	8	a	a	DET
ijtc-41	36	9	loss	loss	NOUN
ijtc-41	36	10	if	if	SCONJ
ijtc-41	36	11	a	a	DET
ijtc-41	36	12	beneficial	beneficial	ADJ
ijtc-41	36	13	owner	owner	NOUN
ijtc-41	36	14	does	do	AUX
ijtc-41	36	15	not	not	PART
ijtc-41	36	16	take	take	VERB
ijtc-41	36	17	into	into	ADP
ijtc-41	36	18	consideration	consideration	NOUN
ijtc-41	36	19	.	.	PUNCT
ijtc-41	37	1	because	because	SCONJ
ijtc-41	37	2	for	for	ADP
ijtc-41	37	3	payment	payment	NOUN
ijtc-41	37	4	of	of	ADP
ijtc-41	37	5	interest	interest	NOUN
ijtc-41	37	6	,	,	PUNCT
ijtc-41	37	7	dividend	dividend	NOUN
ijtc-41	37	8	and	and	CCONJ
ijtc-41	37	9	royalty	royalty	NOUN
ijtc-41	37	10	to	to	ADP
ijtc-41	37	11	another	another	DET
ijtc-41	37	12	country	country	NOUN
ijtc-41	37	13	,	,	PUNCT
ijtc-41	37	14	should	should	AUX
ijtc-41	37	15	be	be	AUX
ijtc-41	37	16	decreased	decrease	VERB
ijtc-41	37	17	from	from	ADP
ijtc-41	37	18	20	20	NUM
ijtc-41	37	19	%	%	NOUN
ijtc-41	37	20	into	into	ADP
ijtc-41	37	21	10	10	NUM
ijtc-41	37	22	%	%	NOUN
ijtc-41	37	23	or	or	CCONJ
ijtc-41	37	24	0	0	NUM
ijtc-41	37	25	%	%	NOUN
ijtc-41	37	26	.	.	PUNCT
ijtc-41	38	1	28	28	NUM
ijtc-41	39	1	|	|	ADV
ijtc-41	39	2	ilomata	ilomata	PROPN
ijtc-41	39	3	international	international	ADJ
ijtc-41	39	4	journal	journal	NOUN
ijtc-41	39	5	of	of	ADP
ijtc-41	39	6	tax	tax	PROPN
ijtc-41	39	7	&	&	CCONJ
ijtc-41	39	8	accounting	accounting	PROPN
ijtc-41	39	9	vol	vol	NOUN
ijtc-41	39	10	.	.	PROPN
ijtc-41	40	1	1	1	NUM
ijtc-41	40	2	no	no	NOUN
ijtc-41	40	3	.	.	NOUN
ijtc-41	41	1	1oct2019	1oct2019	NUM
ijtc-41	41	2	analysis	analysis	NOUN
ijtc-41	41	3	on	on	ADP
ijtc-41	41	4	exchange	exchange	NOUN
ijtc-41	41	5	of	of	ADP
ijtc-41	41	6	information	information	NOUN
ijtc-41	41	7	(	(	PUNCT
ijtc-41	41	8	eoi	eoi	NOUN
ijtc-41	41	9	)	)	PUNCT
ijtc-41	41	10	to	to	PART
ijtc-41	41	11	increase	increase	VERB
ijtc-41	41	12	the	the	DET
ijtc-41	41	13	quality	quality	NOUN
ijtc-41	41	14	of	of	ADP
ijtc-41	41	15	investigation	investigation	NOUN
ijtc-41	41	16	on	on	ADP
ijtc-41	41	17	beneficial	beneficial	ADJ
ijtc-41	41	18	owner	owner	NOUN
ijtc-41	41	19	dispute	dispute	NOUN
ijtc-41	41	20	(	(	PUNCT
ijtc-41	41	21	bo	bo	PROPN
ijtc-41	41	22	)	)	PUNCT
ijtc-41	41	23	according	accord	VERB
ijtc-41	41	24	to	to	ADP
ijtc-41	41	25	verdict	verdict	NOUN
ijtc-41	41	26	of	of	ADP
ijtc-41	41	27	tax	tax	NOUN
ijtc-41	41	28	court	court	NOUN
ijtc-41	41	29	from	from	ADP
ijtc-41	41	30	2013	2013	NUM
ijtc-41	41	31	to	to	ADP
ijtc-41	41	32	2015	2015	NUM
ijtc-41	41	33	in	in	ADP
ijtc-41	41	34	directorate	directorate	NOUN
ijtc-41	41	35	of	of	ADP
ijtc-41	41	36	objection	objection	NOUN
ijtc-41	41	37	and	and	CCONJ
ijtc-41	41	38	appeal	appeal	NOUN
ijtc-41	41	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	41	40	,	,	PUNCT
ijtc-41	41	41	sidik	sidik	VERB
ijtc-41	41	42	as	as	SCONJ
ijtc-41	41	43	seen	see	VERB
ijtc-41	41	44	from	from	ADP
ijtc-41	41	45	the	the	DET
ijtc-41	41	46	table	table	NOUN
ijtc-41	41	47	above	above	ADV
ijtc-41	41	48	,	,	PUNCT
ijtc-41	41	49	the	the	DET
ijtc-41	41	50	verdict	verdict	NOUN
ijtc-41	41	51	of	of	ADP
ijtc-41	41	52	the	the	DET
ijtc-41	41	53	tax	tax	NOUN
ijtc-41	41	54	court	court	NOUN
ijtc-41	41	55	about	about	ADP
ijtc-41	41	56	beneficial	beneficial	ADJ
ijtc-41	41	57	owner	owner	NOUN
ijtc-41	41	58	disputes	dispute	NOUN
ijtc-41	41	59	from	from	ADP
ijtc-41	41	60	2013	2013	NUM
ijtc-41	41	61	until	until	ADP
ijtc-41	41	62	2015	2015	NUM
ijtc-41	41	63	,	,	PUNCT
ijtc-41	41	64	there	there	PRON
ijtc-41	41	65	is	be	VERB
ijtc-41	41	66	more	more	ADV
ijtc-41	41	67	granted	grant	VERB
ijtc-41	41	68	appeal	appeal	NOUN
ijtc-41	41	69	than	than	SCONJ
ijtc-41	41	70	to	to	PART
ijtc-41	41	71	hold	hold	VERB
ijtc-41	41	72	the	the	DET
ijtc-41	41	73	correction	correction	NOUN
ijtc-41	41	74	.	.	PUNCT
ijtc-41	42	1	this	this	PRON
ijtc-41	42	2	indicates	indicate	VERB
ijtc-41	42	3	the	the	DET
ijtc-41	42	4	low	low	ADJ
ijtc-41	42	5	quality	quality	NOUN
ijtc-41	42	6	of	of	ADP
ijtc-41	42	7	tax	tax	NOUN
ijtc-41	42	8	examination	examination	NOUN
ijtc-41	42	9	on	on	ADP
ijtc-41	42	10	beneficial	beneficial	ADJ
ijtc-41	42	11	owner	owner	NOUN
ijtc-41	42	12	disputes	dispute	NOUN
ijtc-41	42	13	.	.	PUNCT
ijtc-41	43	1	more	more	ADV
ijtc-41	43	2	likely	likely	ADJ
ijtc-41	43	3	,	,	PUNCT
ijtc-41	43	4	a	a	DET
ijtc-41	43	5	country	country	NOUN
ijtc-41	43	6	will	will	AUX
ijtc-41	43	7	have	have	VERB
ijtc-41	43	8	a	a	DET
ijtc-41	43	9	loss	loss	NOUN
ijtc-41	43	10	if	if	SCONJ
ijtc-41	43	11	a	a	DET
ijtc-41	43	12	beneficial	beneficial	ADJ
ijtc-41	43	13	owner	owner	NOUN
ijtc-41	43	14	does	do	AUX
ijtc-41	43	15	not	not	PART
ijtc-41	43	16	take	take	VERB
ijtc-41	43	17	into	into	ADP
ijtc-41	43	18	consideration	consideration	NOUN
ijtc-41	43	19	.	.	PUNCT
ijtc-41	44	1	because	because	SCONJ
ijtc-41	44	2	for	for	ADP
ijtc-41	44	3	payment	payment	NOUN
ijtc-41	44	4	of	of	ADP
ijtc-41	44	5	interest	interest	NOUN
ijtc-41	44	6	,	,	PUNCT
ijtc-41	44	7	dividend	dividend	NOUN
ijtc-41	44	8	and	and	CCONJ
ijtc-41	44	9	royalty	royalty	NOUN
ijtc-41	44	10	to	to	ADP
ijtc-41	44	11	another	another	DET
ijtc-41	44	12	country	country	NOUN
ijtc-41	44	13	,	,	PUNCT
ijtc-41	44	14	should	should	AUX
ijtc-41	44	15	be	be	AUX
ijtc-41	44	16	decreased	decrease	VERB
ijtc-41	44	17	from	from	ADP
ijtc-41	44	18	20	20	NUM
ijtc-41	44	19	%	%	NOUN
ijtc-41	44	20	into	into	ADP
ijtc-41	44	21	10	10	NUM
ijtc-41	44	22	%	%	NOUN
ijtc-41	44	23	or	or	CCONJ
ijtc-41	44	24	0	0	NUM
ijtc-41	44	25	%	%	NOUN
ijtc-41	44	26	.	.	PUNCT
ijtc-41	45	1	method	method	PROPN
ijtc-41	45	2	neuman	neuman	NOUN
ijtc-41	45	3	differentiates	differentiate	VERB
ijtc-41	45	4	the	the	DET
ijtc-41	45	5	research	research	NOUN
ijtc-41	45	6	approach	approach	NOUN
ijtc-41	45	7	into	into	ADP
ijtc-41	45	8	qualitative	qualitative	ADJ
ijtc-41	45	9	and	and	CCONJ
ijtc-41	45	10	quantitative	quantitative	ADJ
ijtc-41	45	11	approaches	approach	NOUN
ijtc-41	45	12	(	(	PUNCT
ijtc-41	45	13	neuman	neuman	NOUN
ijtc-41	45	14	,	,	PUNCT
ijtc-41	45	15	2011	2011	NUM
ijtc-41	45	16	)	)	PUNCT
ijtc-41	45	17	.	.	PUNCT
ijtc-41	46	1	in	in	ADP
ijtc-41	46	2	arranging	arrange	VERB
ijtc-41	46	3	this	this	DET
ijtc-41	46	4	research	research	NOUN
ijtc-41	46	5	,	,	PUNCT
ijtc-41	46	6	the	the	DET
ijtc-41	46	7	researchers	researcher	NOUN
ijtc-41	46	8	used	use	VERB
ijtc-41	46	9	a	a	DET
ijtc-41	46	10	qualitative	qualitative	ADJ
ijtc-41	46	11	approach	approach	NOUN
ijtc-41	46	12	considering	consider	VERB
ijtc-41	46	13	the	the	DET
ijtc-41	46	14	focus	focus	NOUN
ijtc-41	46	15	of	of	ADP
ijtc-41	46	16	this	this	DET
ijtc-41	46	17	research	research	NOUN
ijtc-41	46	18	is	be	AUX
ijtc-41	46	19	the	the	DET
ijtc-41	46	20	quality	quality	NOUN
ijtc-41	46	21	of	of	ADP
ijtc-41	46	22	examination	examination	NOUN
ijtc-41	46	23	which	which	PRON
ijtc-41	46	24	has	have	VERB
ijtc-41	46	25	many	many	ADJ
ijtc-41	46	26	factors	factor	NOUN
ijtc-41	46	27	and	and	CCONJ
ijtc-41	46	28	monocausal	monocausal	NOUN
ijtc-41	46	29	,	,	PUNCT
ijtc-41	46	30	meaning	mean	VERB
ijtc-41	46	31	that	that	SCONJ
ijtc-41	46	32	there	there	PRON
ijtc-41	46	33	is	be	VERB
ijtc-41	46	34	no	no	DET
ijtc-41	46	35	one	one	NUM
ijtc-41	46	36	single	single	ADJ
ijtc-41	46	37	cause	cause	NOUN
ijtc-41	46	38	of	of	ADP
ijtc-41	46	39	social	social	ADJ
ijtc-41	46	40	reality	reality	NOUN
ijtc-41	46	41	.	.	PUNCT
ijtc-41	47	1	the	the	DET
ijtc-41	47	2	other	other	ADJ
ijtc-41	47	3	reason	reason	NOUN
ijtc-41	47	4	why	why	SCONJ
ijtc-41	47	5	the	the	DET
ijtc-41	47	6	researchers	researcher	NOUN
ijtc-41	47	7	used	use	VERB
ijtc-41	47	8	qualitative	qualitative	ADJ
ijtc-41	47	9	approach	approach	NOUN
ijtc-41	47	10	is	be	AUX
ijtc-41	47	11	that	that	SCONJ
ijtc-41	47	12	the	the	DET
ijtc-41	47	13	research	research	NOUN
ijtc-41	47	14	can	can	AUX
ijtc-41	47	15	not	not	PART
ijtc-41	47	16	be	be	AUX
ijtc-41	47	17	done	do	VERB
ijtc-41	47	18	experimentally	experimentally	ADV
ijtc-41	47	19	as	as	SCONJ
ijtc-41	47	20	stated	state	VERB
ijtc-41	47	21	by	by	ADP
ijtc-41	47	22	marshall	marshall	PROPN
ijtc-41	47	23	and	and	CCONJ
ijtc-41	47	24	rossman	rossman	PROPN
ijtc-41	47	25	(	(	PUNCT
ijtc-41	47	26	1999:46	1999:46	NUM
ijtc-41	47	27	)	)	PUNCT
ijtc-41	47	28	"	"	PUNCT
ijtc-41	47	29	…	…	PUNCT
ijtc-41	47	30	..	..	PUNCT
ijtc-41	47	31	research	research	NOUN
ijtc-41	47	32	can	can	AUX
ijtc-41	47	33	not	not	PART
ijtc-41	47	34	be	be	AUX
ijtc-41	47	35	done	do	VERB
ijtc-41	47	36	experimentally	experimentally	ADV
ijtc-41	47	37	for	for	ADP
ijtc-41	47	38	practical	practical	ADJ
ijtc-41	47	39	or	or	CCONJ
ijtc-41	47	40	ethical	ethical	ADJ
ijtc-41	47	41	reasons"(marshall	reasons"(marshall	NOUN
ijtc-41	47	42	&	&	CCONJ
ijtc-41	47	43	rossman	rossman	NOUN
ijtc-41	47	44	,	,	PUNCT
ijtc-41	47	45	1999	1999	NUM
ijtc-41	47	46	)	)	PUNCT
ijtc-41	47	47	.	.	PUNCT
ijtc-41	48	1	quality	quality	NOUN
ijtc-41	48	2	of	of	ADP
ijtc-41	48	3	investigation	investigation	NOUN
ijtc-41	48	4	is	be	AUX
ijtc-41	48	5	the	the	DET
ijtc-41	48	6	tipping	tipping	NOUN
ijtc-41	48	7	point	point	NOUN
ijtc-41	48	8	of	of	ADP
ijtc-41	48	9	law	law	NOUN
ijtc-41	48	10	enforcement	enforcement	NOUN
ijtc-41	48	11	in	in	ADP
ijtc-41	48	12	the	the	DET
ijtc-41	48	13	general	general	ADJ
ijtc-41	48	14	directorate	directorate	NOUN
ijtc-41	48	15	of	of	ADP
ijtc-41	48	16	tax	tax	NOUN
ijtc-41	48	17	.	.	PUNCT
ijtc-41	49	1	consequently	consequently	ADV
ijtc-41	49	2	,	,	PUNCT
ijtc-41	49	3	qualitative	qualitative	ADJ
ijtc-41	49	4	approach	approach	NOUN
ijtc-41	49	5	is	be	AUX
ijtc-41	49	6	considered	consider	VERB
ijtc-41	49	7	could	could	AUX
ijtc-41	49	8	determine	determine	VERB
ijtc-41	49	9	the	the	DET
ijtc-41	49	10	obedience	obedience	ADJ
ijtc-41	49	11	level	level	NOUN
ijtc-41	49	12	of	of	ADP
ijtc-41	49	13	taxpayers	taxpayer	NOUN
ijtc-41	49	14	because	because	SCONJ
ijtc-41	49	15	the	the	DET
ijtc-41	49	16	researchers	researcher	NOUN
ijtc-41	49	17	themselves	themselves	PRON
ijtc-41	49	18	interviewed	interview	VERB
ijtc-41	49	19	without	without	ADP
ijtc-41	49	20	any	any	DET
ijtc-41	49	21	third	third	ADJ
ijtc-41	49	22	parties	party	NOUN
ijtc-41	49	23	.	.	PUNCT
ijtc-41	50	1	result	result	NOUN
ijtc-41	50	2	and	and	CCONJ
ijtc-41	50	3	discussion	discussion	NOUN
ijtc-41	50	4	community	community	NOUN
ijtc-41	50	5	development	development	NOUN
ijtc-41	50	6	effort	effort	NOUN
ijtc-41	50	7	through	through	ADP
ijtc-41	50	8	the	the	DET
ijtc-41	50	9	self	self	NOUN
ijtc-41	50	10	-	-	PUNCT
ijtc-41	50	11	assessment	assessment	NOUN
ijtc-41	50	12	system	system	NOUN
ijtc-41	50	13	needs	need	VERB
ijtc-41	50	14	to	to	PART
ijtc-41	50	15	be	be	AUX
ijtc-41	50	16	followed	follow	VERB
ijtc-41	50	17	by	by	ADP
ijtc-41	50	18	monitoring	monitor	VERB
ijtc-41	50	19	to	to	PART
ijtc-41	50	20	actualize	actualize	VERB
ijtc-41	50	21	the	the	DET
ijtc-41	50	22	goal	goal	NOUN
ijtc-41	50	23	of	of	ADP
ijtc-41	50	24	tax	tax	NOUN
ijtc-41	50	25	wisdom	wisdom	NOUN
ijtc-41	50	26	.	.	PUNCT
ijtc-41	51	1	consequently	consequently	ADV
ijtc-41	51	2	,	,	PUNCT
ijtc-41	51	3	the	the	DET
ijtc-41	51	4	tax	tax	NOUN
ijtc-41	51	5	auditors	auditor	NOUN
ijtc-41	51	6	in	in	ADP
ijtc-41	51	7	doing	do	VERB
ijtc-41	51	8	their	their	PRON
ijtc-41	51	9	monitoring	monitoring	NOUN
ijtc-41	51	10	duty	duty	NOUN
ijtc-41	51	11	,	,	PUNCT
ijtc-41	51	12	need	need	VERB
ijtc-41	51	13	to	to	PART
ijtc-41	51	14	be	be	AUX
ijtc-41	51	15	supported	support	VERB
ijtc-41	51	16	by	by	ADP
ijtc-41	51	17	supporting	support	VERB
ijtc-41	51	18	factors	factor	NOUN
ijtc-41	51	19	,	,	PUNCT
ijtc-41	51	20	one	one	NUM
ijtc-41	51	21	of	of	ADP
ijtc-41	51	22	them	they	PRON
ijtc-41	51	23	is	be	AUX
ijtc-41	51	24	to	to	PART
ijtc-41	51	25	imply	imply	VERB
ijtc-41	51	26	strategical	strategical	ADJ
ijtc-41	51	27	action	action	NOUN
ijtc-41	51	28	to	to	PART
ijtc-41	51	29	increase	increase	VERB
ijtc-41	51	30	the	the	DET
ijtc-41	51	31	amount	amount	NOUN
ijtc-41	51	32	of	of	ADP
ijtc-41	51	33	taxpayers	taxpayer	NOUN
ijtc-41	51	34	'	'	PART
ijtc-41	51	35	obedience	obedience	NOUN
ijtc-41	51	36	.	.	PUNCT
ijtc-41	52	1	because	because	SCONJ
ijtc-41	52	2	the	the	DET
ijtc-41	52	3	main	main	ADJ
ijtc-41	52	4	goal	goal	NOUN
ijtc-41	52	5	of	of	ADP
ijtc-41	52	6	tax	tax	NOUN
ijtc-41	52	7	auditing	auditing	NOUN
ijtc-41	52	8	is	be	AUX
ijtc-41	52	9	to	to	PART
ijtc-41	52	10	increase	increase	VERB
ijtc-41	52	11	tax	tax	NOUN
ijtc-41	52	12	compliance	compliance	NOUN
ijtc-41	52	13	through	through	ADP
ijtc-41	52	14	law	law	NOUN
ijtc-41	52	15	enforcement	enforcement	NOUN
ijtc-41	52	16	efforts	effort	NOUN
ijtc-41	52	17	to	to	PART
ijtc-41	52	18	increase	increase	VERB
ijtc-41	52	19	the	the	DET
ijtc-41	52	20	tax	tax	NOUN
ijtc-41	52	21	revenue	revenue	NOUN
ijtc-41	52	22	.	.	PUNCT
ijtc-41	53	1	related	relate	VERB
ijtc-41	53	2	to	to	ADP
ijtc-41	53	3	the	the	DET
ijtc-41	53	4	investigation	investigation	NOUN
ijtc-41	53	5	of	of	ADP
ijtc-41	53	6	beneficial	beneficial	ADJ
ijtc-41	53	7	owner	owner	NOUN
ijtc-41	53	8	dispute	dispute	NOUN
ijtc-41	53	9	basically	basically	ADV
ijtc-41	53	10	to	to	PART
ijtc-41	53	11	ensure	ensure	VERB
ijtc-41	53	12	that	that	SCONJ
ijtc-41	53	13	foreign	foreign	ADJ
ijtc-41	53	14	taxpayers	taxpayer	NOUN
ijtc-41	53	15	deserve	deserve	VERB
ijtc-41	53	16	rate	rate	NOUN
ijtc-41	53	17	discount	discount	NOUN
ijtc-41	53	18	from	from	ADP
ijtc-41	53	19	20	20	NUM
ijtc-41	53	20	%	%	NOUN
ijtc-41	53	21	to	to	PART
ijtc-41	53	22	10	10	NUM
ijtc-41	53	23	%	%	NOUN
ijtc-41	53	24	or	or	CCONJ
ijtc-41	53	25	0	0	NUM
ijtc-41	53	26	%	%	NOUN
ijtc-41	53	27	on	on	ADP
ijtc-41	53	28	interest	interest	NOUN
ijtc-41	53	29	,	,	PUNCT
ijtc-41	53	30	dividend	dividend	NOUN
ijtc-41	53	31	and	and	CCONJ
ijtc-41	53	32	royalty	royalty	NOUN
ijtc-41	53	33	income	income	NOUN
ijtc-41	53	34	.	.	PUNCT
ijtc-41	54	1	one	one	NUM
ijtc-41	54	2	of	of	ADP
ijtc-41	54	3	the	the	DET
ijtc-41	54	4	monitoring	monitoring	NOUN
ijtc-41	54	5	forms	form	NOUN
ijtc-41	54	6	on	on	ADP
ijtc-41	54	7	discount	discount	NOUN
ijtc-41	54	8	/	/	SYM
ijtc-41	54	9	collection	collection	NOUN
ijtc-41	54	10	reporting	reporting	NOUN
ijtc-41	54	11	done	do	VERB
ijtc-41	54	12	by	by	ADP
ijtc-41	54	13	taxpayers	taxpayer	NOUN
ijtc-41	54	14	about	about	ADP
ijtc-41	54	15	beneficial	beneficial	ADJ
ijtc-41	54	16	owner	owner	NOUN
ijtc-41	54	17	dispute	dispute	NOUN
ijtc-41	54	18	is	be	AUX
ijtc-41	54	19	director	director	NOUN
ijtc-41	54	20	general	general	ADJ
ijtc-41	54	21	of	of	ADP
ijtc-41	54	22	tax	tax	NOUN
ijtc-41	54	23	regulation	regulation	NOUN
ijtc-41	54	24	number	number	NOUN
ijtc-41	54	25	61	61	NUM
ijtc-41	54	26	/	/	SYM
ijtc-41	54	27	pj/2009	pj/2009	PROPN
ijtc-41	54	28	and	and	CCONJ
ijtc-41	54	29	director	director	NOUN
ijtc-41	54	30	general	general	ADJ
ijtc-41	54	31	of	of	ADP
ijtc-41	54	32	tax	tax	NOUN
ijtc-41	54	33	regulation	regulation	NOUN
ijtc-41	54	34	number	number	NOUN
ijtc-41	54	35	62	62	NUM
ijtc-41	54	36	/	/	SYM
ijtc-41	54	37	pj/2009	pj/2009	PROPN
ijtc-41	54	38	.	.	PROPN
ijtc-41	55	1	those	those	DET
ijtc-41	55	2	regulations	regulation	NOUN
ijtc-41	55	3	29	29	NUM
ijtc-41	55	4	|	|	ADV
ijtc-41	55	5	ilomata	ilomata	PROPN
ijtc-41	55	6	international	international	ADJ
ijtc-41	55	7	journal	journal	NOUN
ijtc-41	55	8	of	of	ADP
ijtc-41	55	9	tax	tax	PROPN
ijtc-41	55	10	&	&	CCONJ
ijtc-41	55	11	accounting	accounting	PROPN
ijtc-41	55	12	vol	vol	NOUN
ijtc-41	55	13	.	.	PROPN
ijtc-41	55	14	1	1	NUM
ijtc-41	55	15	no	no	NOUN
ijtc-41	55	16	.	.	NOUN
ijtc-41	56	1	1oct2019	1oct2019	NUM
ijtc-41	56	2	analysis	analysis	NOUN
ijtc-41	56	3	on	on	ADP
ijtc-41	56	4	exchange	exchange	NOUN
ijtc-41	56	5	of	of	ADP
ijtc-41	56	6	information	information	NOUN
ijtc-41	56	7	(	(	PUNCT
ijtc-41	56	8	eoi	eoi	NOUN
ijtc-41	56	9	)	)	PUNCT
ijtc-41	56	10	to	to	PART
ijtc-41	56	11	increase	increase	VERB
ijtc-41	56	12	the	the	DET
ijtc-41	56	13	quality	quality	NOUN
ijtc-41	56	14	of	of	ADP
ijtc-41	56	15	investigation	investigation	NOUN
ijtc-41	56	16	on	on	ADP
ijtc-41	56	17	beneficial	beneficial	ADJ
ijtc-41	56	18	owner	owner	NOUN
ijtc-41	56	19	dispute	dispute	NOUN
ijtc-41	56	20	(	(	PUNCT
ijtc-41	56	21	bo	bo	PROPN
ijtc-41	56	22	)	)	PUNCT
ijtc-41	56	23	according	accord	VERB
ijtc-41	56	24	to	to	ADP
ijtc-41	56	25	verdict	verdict	NOUN
ijtc-41	56	26	of	of	ADP
ijtc-41	56	27	tax	tax	NOUN
ijtc-41	56	28	court	court	NOUN
ijtc-41	56	29	from	from	ADP
ijtc-41	56	30	2013	2013	NUM
ijtc-41	56	31	to	to	ADP
ijtc-41	56	32	2015	2015	NUM
ijtc-41	56	33	in	in	ADP
ijtc-41	56	34	directorate	directorate	NOUN
ijtc-41	56	35	of	of	ADP
ijtc-41	56	36	objection	objection	NOUN
ijtc-41	56	37	and	and	CCONJ
ijtc-41	56	38	appeal	appeal	NOUN
ijtc-41	56	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	56	40	,	,	PUNCT
ijtc-41	56	41	sidik	sidik	NOUN
ijtc-41	56	42	are	be	AUX
ijtc-41	56	43	domestic	domestic	ADJ
ijtc-41	56	44	antitreaty	antitreaty	NOUN
ijtc-41	56	45	abuse	abuse	NOUN
ijtc-41	56	46	rules	rule	NOUN
ijtc-41	56	47	that	that	PRON
ijtc-41	56	48	can	can	AUX
ijtc-41	56	49	be	be	AUX
ijtc-41	56	50	implied	imply	VERB
ijtc-41	56	51	and	and	CCONJ
ijtc-41	56	52	not	not	PART
ijtc-41	56	53	contrary	contrary	ADJ
ijtc-41	56	54	to	to	ADP
ijtc-41	56	55	other	other	ADJ
ijtc-41	56	56	regulations	regulation	NOUN
ijtc-41	56	57	in	in	ADP
ijtc-41	56	58	the	the	DET
ijtc-41	56	59	tax	tax	NOUN
ijtc-41	56	60	treaty	treaty	NOUN
ijtc-41	56	61	(	(	PUNCT
ijtc-41	56	62	p3b	p3b	PROPN
ijtc-41	56	63	)	)	PUNCT
ijtc-41	56	64	.	.	PUNCT
ijtc-41	57	1	quality	quality	NOUN
ijtc-41	57	2	of	of	ADP
ijtc-41	57	3	tax	tax	NOUN
ijtc-41	57	4	investigation	investigation	NOUN
ijtc-41	57	5	on	on	ADP
ijtc-41	57	6	beneficial	beneficial	ADJ
ijtc-41	57	7	owner	owner	NOUN
ijtc-41	57	8	dispute	dispute	NOUN
ijtc-41	57	9	,	,	PUNCT
ijtc-41	57	10	reviewed	review	VERB
ijtc-41	57	11	from	from	ADP
ijtc-41	57	12	the	the	DET
ijtc-41	57	13	verdict	verdict	NOUN
ijtc-41	57	14	of	of	ADP
ijtc-41	57	15	tax	tax	NOUN
ijtc-41	57	16	court	court	NOUN
ijtc-41	57	17	which	which	DET
ijtc-41	57	18	percentage	percentage	NOUN
ijtc-41	57	19	of	of	ADP
ijtc-41	57	20	loss	loss	NOUN
ijtc-41	57	21	is	be	AUX
ijtc-41	57	22	bigger	big	ADJ
ijtc-41	57	23	than	than	ADP
ijtc-41	57	24	winning	win	VERB
ijtc-41	57	25	is	be	AUX
ijtc-41	57	26	still	still	ADV
ijtc-41	57	27	low	low	ADJ
ijtc-41	57	28	.	.	PUNCT
ijtc-41	58	1	usage	usage	NOUN
ijtc-41	58	2	on	on	ADP
ijtc-41	58	3	exchange	exchange	NOUN
ijtc-41	58	4	of	of	ADP
ijtc-41	58	5	information	information	NOUN
ijtc-41	58	6	in	in	ADP
ijtc-41	58	7	the	the	DET
ijtc-41	58	8	investigation	investigation	NOUN
ijtc-41	58	9	is	be	AUX
ijtc-41	58	10	expected	expect	VERB
ijtc-41	58	11	to	to	PART
ijtc-41	58	12	increase	increase	VERB
ijtc-41	58	13	the	the	DET
ijtc-41	58	14	quality	quality	NOUN
ijtc-41	58	15	of	of	ADP
ijtc-41	58	16	investigation	investigation	NOUN
ijtc-41	58	17	on	on	ADP
ijtc-41	58	18	the	the	DET
ijtc-41	58	19	beneficial	beneficial	ADJ
ijtc-41	58	20	owner	owner	NOUN
ijtc-41	58	21	dispute	dispute	NOUN
ijtc-41	58	22	.	.	PUNCT
ijtc-41	59	1	with	with	ADP
ijtc-41	59	2	enhancement	enhancement	NOUN
ijtc-41	59	3	on	on	ADP
ijtc-41	59	4	the	the	DET
ijtc-41	59	5	quality	quality	NOUN
ijtc-41	59	6	of	of	ADP
ijtc-41	59	7	investigation	investigation	NOUN
ijtc-41	59	8	,	,	PUNCT
ijtc-41	59	9	it	it	PRON
ijtc-41	59	10	is	be	AUX
ijtc-41	59	11	expected	expect	VERB
ijtc-41	59	12	to	to	PART
ijtc-41	59	13	decrease	decrease	VERB
ijtc-41	59	14	the	the	DET
ijtc-41	59	15	amount	amount	NOUN
ijtc-41	59	16	of	of	ADP
ijtc-41	59	17	tax	tax	NOUN
ijtc-41	59	18	dispute	dispute	NOUN
ijtc-41	59	19	in	in	ADP
ijtc-41	59	20	objection	objection	NOUN
ijtc-41	59	21	level	level	NOUN
ijtc-41	59	22	,	,	PUNCT
ijtc-41	59	23	and	and	CCONJ
ijtc-41	59	24	in	in	ADP
ijtc-41	59	25	the	the	DET
ijtc-41	59	26	end	end	NOUN
ijtc-41	59	27	increased	increase	VERB
ijtc-41	59	28	the	the	DET
ijtc-41	59	29	taxpayer	taxpayer	NOUN
ijtc-41	59	30	obedience	obedience	NOUN
ijtc-41	59	31	in	in	ADP
ijtc-41	59	32	fulfilling	fulfil	VERB
ijtc-41	59	33	taxation	taxation	NOUN
ijtc-41	59	34	duty	duty	NOUN
ijtc-41	59	35	(	(	PUNCT
ijtc-41	59	36	bucovetsky	bucovetsky	PROPN
ijtc-41	59	37	,	,	PUNCT
ijtc-41	59	38	marchand	marchand	PROPN
ijtc-41	59	39	,	,	PUNCT
ijtc-41	59	40	&	&	CCONJ
ijtc-41	59	41	pestieau	pestieau	PROPN
ijtc-41	59	42	,	,	PUNCT
ijtc-41	59	43	1998	1998	NUM
ijtc-41	59	44	;	;	PUNCT
ijtc-41	59	45	eggert	eggert	PROPN
ijtc-41	59	46	&	&	CCONJ
ijtc-41	59	47	kolmar	kolmar	PROPN
ijtc-41	59	48	,	,	PUNCT
ijtc-41	59	49	2004	2004	NUM
ijtc-41	59	50	)	)	PUNCT
ijtc-41	59	51	.	.	PUNCT
ijtc-41	60	1	that	that	SCONJ
ijtc-41	60	2	in	in	ADP
ijtc-41	60	3	exchange	exchange	NOUN
ijtc-41	60	4	of	of	ADP
ijtc-41	60	5	information	information	NOUN
ijtc-41	60	6	implementation	implementation	NOUN
ijtc-41	60	7	,	,	PUNCT
ijtc-41	60	8	there	there	PRON
ijtc-41	60	9	are	be	VERB
ijtc-41	60	10	principles	principle	NOUN
ijtc-41	60	11	that	that	PRON
ijtc-41	60	12	have	have	VERB
ijtc-41	60	13	to	to	PART
ijtc-41	60	14	be	be	AUX
ijtc-41	60	15	watched	watch	VERB
ijtc-41	60	16	out	out	ADP
ijtc-41	60	17	for	for	ADP
ijtc-41	60	18	as	as	SCONJ
ijtc-41	60	19	stated	state	VERB
ijtc-41	60	20	on	on	ADP
ijtc-41	60	21	other	other	ADJ
ijtc-41	60	22	tax	tax	NOUN
ijtc-41	60	23	regulation	regulation	NOUN
ijtc-41	60	24	,	,	PUNCT
ijtc-41	60	25	inter	inter	PROPN
ijtc-41	60	26	alia	alia	NOUN
ijtc-41	60	27	,	,	PUNCT
ijtc-41	60	28	minister	minister	NOUN
ijtc-41	60	29	of	of	ADP
ijtc-41	60	30	finance	finance	NOUN
ijtc-41	60	31	regulation	regulation	NOUN
ijtc-41	60	32	no	no	NOUN
ijtc-41	60	33	.	.	NOUN
ijtc-41	60	34	39	39	NUM
ijtc-41	60	35	/	/	SYM
ijtc-41	60	36	pmk.03/2017	pmk.03/2017	NOUN
ijtc-41	60	37	about	about	ADP
ijtc-41	60	38	information	information	NOUN
ijtc-41	60	39	exchanged	exchange	VERB
ijtc-41	60	40	,	,	PUNCT
ijtc-41	60	41	obligation	obligation	NOUN
ijtc-41	60	42	to	to	PART
ijtc-41	60	43	keep	keep	VERB
ijtc-41	60	44	it	it	PRON
ijtc-41	60	45	confidential	confidential	ADJ
ijtc-41	60	46	,	,	PUNCT
ijtc-41	60	47	possible	possible	ADJ
ijtc-41	60	48	condition	condition	NOUN
ijtc-41	60	49	to	to	ADP
ijtc-41	60	50	conduce	conduce	NOUN
ijtc-41	60	51	eoi	eoi	NOUN
ijtc-41	60	52	,	,	PUNCT
ijtc-41	60	53	conditions	condition	NOUN
ijtc-41	60	54	that	that	PRON
ijtc-41	60	55	have	have	VERB
ijtc-41	60	56	to	to	PART
ijtc-41	60	57	be	be	AUX
ijtc-41	60	58	fulfilled	fulfil	VERB
ijtc-41	60	59	before	before	ADP
ijtc-41	60	60	doing	do	VERB
ijtc-41	60	61	eoi	eoi	NOUN
ijtc-41	60	62	.	.	PUNCT
ijtc-41	61	1	among	among	ADP
ijtc-41	61	2	other	other	ADJ
ijtc-41	61	3	principles	principle	NOUN
ijtc-41	61	4	that	that	PRON
ijtc-41	61	5	have	have	VERB
ijtc-41	61	6	to	to	PART
ijtc-41	61	7	be	be	AUX
ijtc-41	61	8	watched	watch	VERB
ijtc-41	61	9	out	out	ADP
ijtc-41	61	10	,	,	PUNCT
ijtc-41	61	11	eoi	eoi	ADJ
ijtc-41	61	12	implementation	implementation	NOUN
ijtc-41	61	13	is	be	AUX
ijtc-41	61	14	strongly	strongly	ADV
ijtc-41	61	15	related	relate	VERB
ijtc-41	61	16	to	to	ADP
ijtc-41	61	17	the	the	DET
ijtc-41	61	18	human	human	ADJ
ijtc-41	61	19	role	role	NOUN
ijtc-41	61	20	,	,	PUNCT
ijtc-41	61	21	in	in	ADP
ijtc-41	61	22	this	this	DET
ijtc-41	61	23	case	case	NOUN
ijtc-41	61	24	,	,	PUNCT
ijtc-41	61	25	tax	tax	NOUN
ijtc-41	61	26	auditor	auditor	NOUN
ijtc-41	61	27	.	.	PUNCT
ijtc-41	62	1	in	in	ADP
ijtc-41	62	2	monitoring	monitor	VERB
ijtc-41	62	3	beneficial	beneficial	ADJ
ijtc-41	62	4	owner	owner	NOUN
ijtc-41	62	5	case	case	NOUN
ijtc-41	62	6	,	,	PUNCT
ijtc-41	62	7	is	be	AUX
ijtc-41	62	8	very	very	ADV
ijtc-41	62	9	important	important	ADJ
ijtc-41	62	10	for	for	SCONJ
ijtc-41	62	11	tax	tax	NOUN
ijtc-41	62	12	auditors	auditor	NOUN
ijtc-41	62	13	to	to	PART
ijtc-41	62	14	understand	understand	VERB
ijtc-41	62	15	the	the	DET
ijtc-41	62	16	case	case	NOUN
ijtc-41	62	17	that	that	SCONJ
ijtc-41	62	18	they	they	PRON
ijtc-41	62	19	are	be	AUX
ijtc-41	62	20	working	work	VERB
ijtc-41	62	21	on	on	ADP
ijtc-41	62	22	and	and	CCONJ
ijtc-41	62	23	regulations	regulation	NOUN
ijtc-41	62	24	about	about	ADP
ijtc-41	62	25	thus	thus	ADV
ijtc-41	62	26	the	the	DET
ijtc-41	62	27	monitoring	monitoring	NOUN
ijtc-41	62	28	implementation	implementation	NOUN
ijtc-41	62	29	can	can	AUX
ijtc-41	62	30	determine	determine	VERB
ijtc-41	62	31	a	a	DET
ijtc-41	62	32	precise	precise	ADJ
ijtc-41	62	33	investigating	investigate	VERB
ijtc-41	62	34	technique	technique	NOUN
ijtc-41	62	35	such	such	ADJ
ijtc-41	62	36	as	as	ADP
ijtc-41	62	37	types	type	NOUN
ijtc-41	62	38	of	of	ADP
ijtc-41	62	39	data	datum	NOUN
ijtc-41	62	40	that	that	PRON
ijtc-41	62	41	is	be	AUX
ijtc-41	62	42	used	use	VERB
ijtc-41	62	43	to	to	PART
ijtc-41	62	44	plan	plan	VERB
ijtc-41	62	45	eoi	eoi	NOUN
ijtc-41	62	46	,	,	PUNCT
ijtc-41	62	47	choosing	choose	VERB
ijtc-41	62	48	information	information	NOUN
ijtc-41	62	49	of	of	ADP
ijtc-41	62	50	which	which	PRON
ijtc-41	62	51	going	go	VERB
ijtc-41	62	52	to	to	PART
ijtc-41	62	53	be	be	AUX
ijtc-41	62	54	asked	ask	VERB
ijtc-41	62	55	,	,	PUNCT
ijtc-41	62	56	understanding	understand	VERB
ijtc-41	62	57	regulations	regulation	NOUN
ijtc-41	62	58	,	,	PUNCT
ijtc-41	62	59	domestic	domestic	ADJ
ijtc-41	62	60	,	,	PUNCT
ijtc-41	62	61	cross	cross	NOUN
ijtc-41	62	62	-	-	NOUN
ijtc-41	62	63	country	country	NOUN
ijtc-41	62	64	,	,	PUNCT
ijtc-41	62	65	international	international	ADJ
ijtc-41	62	66	,	,	PUNCT
ijtc-41	62	67	etc	etc	X
ijtc-41	62	68	(	(	PUNCT
ijtc-41	62	69	markis	markis	PROPN
ijtc-41	62	70	,	,	PUNCT
ijtc-41	62	71	2003	2003	NUM
ijtc-41	62	72	)	)	PUNCT
ijtc-41	62	73	.	.	PUNCT
ijtc-41	63	1	according	accord	VERB
ijtc-41	63	2	to	to	ADP
ijtc-41	63	3	interview	interview	NOUN
ijtc-41	63	4	results	result	NOUN
ijtc-41	63	5	with	with	ADP
ijtc-41	63	6	informants	informant	NOUN
ijtc-41	63	7	from	from	ADP
ijtc-41	63	8	internal	internal	ADJ
ijtc-41	63	9	,	,	PUNCT
ijtc-41	63	10	practitioner	practitioner	NOUN
ijtc-41	63	11	,	,	PUNCT
ijtc-41	63	12	consultant	consultant	NOUN
ijtc-41	63	13	,	,	PUNCT
ijtc-41	63	14	or	or	CCONJ
ijtc-41	63	15	academician	academician	NOUN
ijtc-41	63	16	,	,	PUNCT
ijtc-41	63	17	entities	entity	NOUN
ijtc-41	63	18	that	that	PRON
ijtc-41	63	19	supports	support	VERB
ijtc-41	63	20	the	the	DET
ijtc-41	63	21	usage	usage	NOUN
ijtc-41	63	22	of	of	ADP
ijtc-41	63	23	exchange	exchange	NOUN
ijtc-41	63	24	of	of	ADP
ijtc-41	63	25	information	information	NOUN
ijtc-41	63	26	in	in	ADP
ijtc-41	63	27	increasing	increase	VERB
ijtc-41	63	28	the	the	DET
ijtc-41	63	29	quality	quality	NOUN
ijtc-41	63	30	of	of	ADP
ijtc-41	63	31	investigation	investigation	NOUN
ijtc-41	63	32	on	on	ADP
ijtc-41	63	33	beneficial	beneficial	ADJ
ijtc-41	63	34	owner	owner	NOUN
ijtc-41	63	35	dispute	dispute	NOUN
ijtc-41	63	36	is	be	AUX
ijtc-41	63	37	human	human	ADJ
ijtc-41	63	38	resource	resource	NOUN
ijtc-41	63	39	,	,	PUNCT
ijtc-41	63	40	i.e	i.e	NOUN
ijtc-41	63	41	,	,	PUNCT
ijtc-41	63	42	quantity	quantity	NOUN
ijtc-41	63	43	,	,	PUNCT
ijtc-41	63	44	and	and	CCONJ
ijtc-41	63	45	quality	quality	NOUN
ijtc-41	63	46	of	of	ADP
ijtc-41	63	47	investigators	investigator	NOUN
ijtc-41	63	48	,	,	PUNCT
ijtc-41	63	49	competent	competent	ADJ
ijtc-41	63	50	database	database	NOUN
ijtc-41	63	51	,	,	PUNCT
ijtc-41	63	52	auditing	auditing	NOUN
ijtc-41	63	53	technique	technique	NOUN
ijtc-41	63	54	,	,	PUNCT
ijtc-41	63	55	periods	period	NOUN
ijtc-41	63	56	of	of	ADP
ijtc-41	63	57	auditing	auditing	NOUN
ijtc-41	63	58	,	,	PUNCT
ijtc-41	63	59	regulations	regulation	NOUN
ijtc-41	63	60	on	on	ADP
ijtc-41	63	61	beneficial	beneficial	ADJ
ijtc-41	63	62	owner	owner	NOUN
ijtc-41	63	63	,	,	PUNCT
ijtc-41	63	64	good	good	ADJ
ijtc-41	63	65	obedience	obedience	NOUN
ijtc-41	63	66	of	of	ADP
ijtc-41	63	67	taxpayer	taxpayer	NOUN
ijtc-41	63	68	,	,	PUNCT
ijtc-41	63	69	cooperation	cooperation	NOUN
ijtc-41	63	70	between	between	ADP
ijtc-41	63	71	treaty	treaty	NOUN
ijtc-41	63	72	partner	partner	NOUN
ijtc-41	63	73	countries	country	NOUN
ijtc-41	63	74	,	,	PUNCT
ijtc-41	63	75	and	and	CCONJ
ijtc-41	63	76	coordination	coordination	NOUN
ijtc-41	63	77	between	between	ADP
ijtc-41	63	78	djp	djp	ADJ
ijtc-41	63	79	units	unit	NOUN
ijtc-41	63	80	.	.	PUNCT
ijtc-41	64	1	meanwhile	meanwhile	ADV
ijtc-41	64	2	,	,	PUNCT
ijtc-41	64	3	the	the	DET
ijtc-41	64	4	obstacles	obstacle	NOUN
ijtc-41	64	5	that	that	PRON
ijtc-41	64	6	can	can	AUX
ijtc-41	64	7	be	be	AUX
ijtc-41	64	8	found	find	VERB
ijtc-41	64	9	in	in	ADP
ijtc-41	64	10	utilizing	utilize	VERB
ijtc-41	64	11	exchange	exchange	NOUN
ijtc-41	64	12	of	of	ADP
ijtc-41	64	13	information	information	NOUN
ijtc-41	64	14	in	in	ADP
ijtc-41	64	15	order	order	NOUN
ijtc-41	64	16	to	to	PART
ijtc-41	64	17	increase	increase	VERB
ijtc-41	64	18	the	the	DET
ijtc-41	64	19	quality	quality	NOUN
ijtc-41	64	20	of	of	ADP
ijtc-41	64	21	tax	tax	NOUN
ijtc-41	64	22	auditing	auditing	NOUN
ijtc-41	64	23	on	on	ADP
ijtc-41	64	24	beneficial	beneficial	ADJ
ijtc-41	64	25	owner	owner	NOUN
ijtc-41	64	26	disputes	dispute	NOUN
ijtc-41	64	27	are	be	AUX
ijtc-41	64	28	human	human	ADJ
ijtc-41	64	29	resources	resource	NOUN
ijtc-41	64	30	,	,	PUNCT
ijtc-41	64	31	i.e	i.e	NOUN
ijtc-41	64	32	,	,	PUNCT
ijtc-41	64	33	quality	quality	NOUN
ijtc-41	64	34	and	and	CCONJ
ijtc-41	64	35	quantity	quantity	NOUN
ijtc-41	64	36	of	of	ADP
ijtc-41	64	37	auditor	auditor	NOUN
ijtc-41	64	38	that	that	PRON
ijtc-41	64	39	still	still	ADV
ijtc-41	64	40	considered	consider	VERB
ijtc-41	64	41	less	less	ADV
ijtc-41	64	42	competent	competent	ADJ
ijtc-41	64	43	,	,	PUNCT
ijtc-41	64	44	directorate	directorate	ADJ
ijtc-41	64	45	general	general	NOUN
ijtc-41	64	46	of	of	ADP
ijtc-41	64	47	taxation	taxation	NOUN
ijtc-41	64	48	has	have	AUX
ijtc-41	64	49	not	not	PART
ijtc-41	64	50	had	have	VERB
ijtc-41	64	51	competent	competent	ADJ
ijtc-41	64	52	database	database	NOUN
ijtc-41	64	53	,	,	PUNCT
ijtc-41	64	54	there	there	PRON
ijtc-41	64	55	are	be	VERB
ijtc-41	64	56	not	not	PART
ijtc-41	64	57	yet	yet	ADV
ijtc-41	64	58	any	any	DET
ijtc-41	64	59	regulations	regulation	NOUN
ijtc-41	64	60	about	about	ADP
ijtc-41	64	61	auditing	auditing	NOUN
ijtc-41	64	62	technique	technique	NOUN
ijtc-41	64	63	about	about	ADP
ijtc-41	64	64	beneficial	beneficial	ADJ
ijtc-41	64	65	owner	owner	NOUN
ijtc-41	64	66	disputes	dispute	NOUN
ijtc-41	64	67	,	,	PUNCT
ijtc-41	64	68	limited	limited	ADJ
ijtc-41	64	69	period	period	NOUN
ijtc-41	64	70	,	,	PUNCT
ijtc-41	64	71	low	low	ADJ
ijtc-41	64	72	obedience	obedience	NOUN
ijtc-41	64	73	of	of	ADP
ijtc-41	64	74	taxpayers	taxpayer	NOUN
ijtc-41	64	75	,	,	PUNCT
ijtc-41	64	76	different	different	ADJ
ijtc-41	64	77	interpretations	interpretation	NOUN
ijtc-41	64	78	between	between	ADP
ijtc-41	64	79	judges	judge	NOUN
ijtc-41	64	80	about	about	ADP
ijtc-41	64	81	beneficial	beneficial	ADJ
ijtc-41	64	82	owner	owner	NOUN
ijtc-41	64	83	30	30	NUM
ijtc-41	64	84	|	|	ADV
ijtc-41	64	85	ilomata	ilomata	PROPN
ijtc-41	64	86	international	international	ADJ
ijtc-41	64	87	journal	journal	NOUN
ijtc-41	64	88	of	of	ADP
ijtc-41	64	89	tax	tax	PROPN
ijtc-41	64	90	&	&	CCONJ
ijtc-41	64	91	accounting	accounting	PROPN
ijtc-41	64	92	vol	vol	NOUN
ijtc-41	64	93	.	.	PROPN
ijtc-41	65	1	1	1	NUM
ijtc-41	66	1	no	no	NOUN
ijtc-41	66	2	.	.	NOUN
ijtc-41	67	1	1oct2019	1oct2019	NUM
ijtc-41	67	2	analysis	analysis	NOUN
ijtc-41	67	3	on	on	ADP
ijtc-41	67	4	exchange	exchange	NOUN
ijtc-41	67	5	of	of	ADP
ijtc-41	67	6	information	information	NOUN
ijtc-41	67	7	(	(	PUNCT
ijtc-41	67	8	eoi	eoi	NOUN
ijtc-41	67	9	)	)	PUNCT
ijtc-41	67	10	to	to	PART
ijtc-41	67	11	increase	increase	VERB
ijtc-41	67	12	the	the	DET
ijtc-41	67	13	quality	quality	NOUN
ijtc-41	67	14	of	of	ADP
ijtc-41	67	15	investigation	investigation	NOUN
ijtc-41	67	16	on	on	ADP
ijtc-41	67	17	beneficial	beneficial	ADJ
ijtc-41	67	18	owner	owner	NOUN
ijtc-41	67	19	dispute	dispute	NOUN
ijtc-41	67	20	(	(	PUNCT
ijtc-41	67	21	bo	bo	PROPN
ijtc-41	67	22	)	)	PUNCT
ijtc-41	67	23	according	accord	VERB
ijtc-41	67	24	to	to	ADP
ijtc-41	67	25	verdict	verdict	NOUN
ijtc-41	67	26	of	of	ADP
ijtc-41	67	27	tax	tax	NOUN
ijtc-41	67	28	court	court	NOUN
ijtc-41	67	29	from	from	ADP
ijtc-41	67	30	2013	2013	NUM
ijtc-41	67	31	to	to	ADP
ijtc-41	67	32	2015	2015	NUM
ijtc-41	67	33	in	in	ADP
ijtc-41	67	34	directorate	directorate	NOUN
ijtc-41	67	35	of	of	ADP
ijtc-41	67	36	objection	objection	NOUN
ijtc-41	67	37	and	and	CCONJ
ijtc-41	67	38	appeal	appeal	NOUN
ijtc-41	67	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	67	40	,	,	PUNCT
ijtc-41	67	41	sidik	sidik	ADJ
ijtc-41	67	42	provisions	provision	NOUN
ijtc-41	67	43	,	,	PUNCT
ijtc-41	67	44	incomplete	incomplete	ADJ
ijtc-41	67	45	information	information	NOUN
ijtc-41	67	46	of	of	ADP
ijtc-41	67	47	eoi	eoi	NOUN
ijtc-41	67	48	and	and	CCONJ
ijtc-41	67	49	answer	answer	NOUN
ijtc-41	67	50	that	that	PRON
ijtc-41	67	51	has	have	AUX
ijtc-41	67	52	not	not	PART
ijtc-41	67	53	yet	yet	ADV
ijtc-41	67	54	fulfilled	fulfil	VERB
ijtc-41	67	55	by	by	ADP
ijtc-41	67	56	partner	partner	NOUN
ijtc-41	67	57	countries	country	NOUN
ijtc-41	67	58	.	.	PUNCT
ijtc-41	68	1	according	accord	VERB
ijtc-41	68	2	to	to	ADP
ijtc-41	68	3	interview	interview	NOUN
ijtc-41	68	4	results	result	NOUN
ijtc-41	68	5	with	with	ADP
ijtc-41	68	6	informants	informant	NOUN
ijtc-41	68	7	from	from	ADP
ijtc-41	68	8	internal	internal	ADJ
ijtc-41	68	9	,	,	PUNCT
ijtc-41	68	10	practitioner	practitioner	NOUN
ijtc-41	68	11	,	,	PUNCT
ijtc-41	68	12	consultant	consultant	NOUN
ijtc-41	68	13	,	,	PUNCT
ijtc-41	68	14	and	and	CCONJ
ijtc-41	68	15	taxpayers	taxpayer	NOUN
ijtc-41	68	16	,	,	PUNCT
ijtc-41	68	17	efforts	effort	NOUN
ijtc-41	68	18	that	that	PRON
ijtc-41	68	19	could	could	AUX
ijtc-41	68	20	be	be	AUX
ijtc-41	68	21	done	do	VERB
ijtc-41	68	22	to	to	PART
ijtc-41	68	23	increase	increase	VERB
ijtc-41	68	24	the	the	DET
ijtc-41	68	25	investigation	investigation	NOUN
ijtc-41	68	26	quality	quality	NOUN
ijtc-41	68	27	on	on	ADP
ijtc-41	68	28	beneficial	beneficial	ADJ
ijtc-41	68	29	owner	owner	NOUN
ijtc-41	68	30	dispute	dispute	NOUN
ijtc-41	68	31	are	be	AUX
ijtc-41	68	32	to	to	PART
ijtc-41	68	33	increase	increase	VERB
ijtc-41	68	34	the	the	DET
ijtc-41	68	35	quality	quality	NOUN
ijtc-41	68	36	of	of	ADP
ijtc-41	68	37	investigator	investigator	NOUN
ijtc-41	68	38	human	human	ADJ
ijtc-41	68	39	resource	resource	NOUN
ijtc-41	68	40	,	,	PUNCT
ijtc-41	68	41	forming	form	VERB
ijtc-41	68	42	a	a	DET
ijtc-41	68	43	competent	competent	ADJ
ijtc-41	68	44	database	database	NOUN
ijtc-41	68	45	system	system	NOUN
ijtc-41	68	46	,	,	PUNCT
ijtc-41	68	47	increase	increase	VERB
ijtc-41	68	48	the	the	DET
ijtc-41	68	49	knowledge	knowledge	NOUN
ijtc-41	68	50	awareness	awareness	NOUN
ijtc-41	68	51	of	of	ADP
ijtc-41	68	52	taxpayers	taxpayer	NOUN
ijtc-41	68	53	,	,	PUNCT
ijtc-41	68	54	arranging	arrange	VERB
ijtc-41	68	55	regulation	regulation	NOUN
ijtc-41	68	56	about	about	ADP
ijtc-41	68	57	direction	direction	NOUN
ijtc-41	68	58	of	of	ADP
ijtc-41	68	59	investigation	investigation	NOUN
ijtc-41	68	60	technique	technique	NOUN
ijtc-41	68	61	on	on	ADP
ijtc-41	68	62	beneficial	beneficial	ADJ
ijtc-41	68	63	owner	owner	NOUN
ijtc-41	68	64	dispute	dispute	NOUN
ijtc-41	68	65	,	,	PUNCT
ijtc-41	68	66	increase	increase	VERB
ijtc-41	68	67	the	the	DET
ijtc-41	68	68	length	length	NOUN
ijtc-41	68	69	of	of	ADP
ijtc-41	68	70	investigation	investigation	NOUN
ijtc-41	68	71	period	period	NOUN
ijtc-41	68	72	,	,	PUNCT
ijtc-41	68	73	arranging	arrange	VERB
ijtc-41	68	74	a	a	DET
ijtc-41	68	75	clear	clear	ADJ
ijtc-41	68	76	law	law	NOUN
ijtc-41	68	77	about	about	ADP
ijtc-41	68	78	beneficial	beneficial	ADJ
ijtc-41	68	79	owner	owner	NOUN
ijtc-41	68	80	in	in	ADP
ijtc-41	68	81	determining	determine	VERB
ijtc-41	68	82	which	which	PRON
ijtc-41	68	83	has	have	VERB
ijtc-41	68	84	more	more	ADJ
ijtc-41	68	85	authority	authority	NOUN
ijtc-41	68	86	in	in	ADP
ijtc-41	68	87	indonesia	indonesia	PROPN
ijtc-41	68	88	's	's	PART
ijtc-41	68	89	law	law	NOUN
ijtc-41	68	90	and	and	CCONJ
ijtc-41	68	91	regulation	regulation	NOUN
ijtc-41	68	92	—	—	PUNCT
ijtc-41	68	93	minister	minister	NOUN
ijtc-41	68	94	of	of	ADP
ijtc-41	68	95	finance	finance	NOUN
ijtc-41	68	96	regulation	regulation	NOUN
ijtc-41	68	97	,	,	PUNCT
ijtc-41	68	98	increasing	increase	VERB
ijtc-41	68	99	the	the	DET
ijtc-41	68	100	cooperation	cooperation	NOUN
ijtc-41	68	101	with	with	ADP
ijtc-41	68	102	tax	tax	NOUN
ijtc-41	68	103	treaty	treaty	NOUN
ijtc-41	68	104	partner	partner	NOUN
ijtc-41	68	105	countries	country	NOUN
ijtc-41	68	106	to	to	PART
ijtc-41	68	107	harmonize	harmonize	VERB
ijtc-41	68	108	the	the	DET
ijtc-41	68	109	rules	rule	NOUN
ijtc-41	68	110	about	about	ADP
ijtc-41	68	111	beneficial	beneficial	ADJ
ijtc-41	68	112	owner	owner	NOUN
ijtc-41	68	113	and	and	CCONJ
ijtc-41	68	114	maintain	maintain	VERB
ijtc-41	68	115	the	the	DET
ijtc-41	68	116	coordination	coordination	NOUN
ijtc-41	68	117	among	among	ADP
ijtc-41	68	118	internal	internal	ADJ
ijtc-41	68	119	unit	unit	NOUN
ijtc-41	68	120	of	of	ADP
ijtc-41	68	121	directorate	directorate	ADJ
ijtc-41	68	122	general	general	NOUN
ijtc-41	68	123	of	of	ADP
ijtc-41	68	124	tax	tax	NOUN
ijtc-41	68	125	.	.	PUNCT
ijtc-41	69	1	conclusion	conclusion	NOUN
ijtc-41	69	2	according	accord	VERB
ijtc-41	69	3	to	to	PART
ijtc-41	69	4	result	result	VERB
ijtc-41	69	5	about	about	ADP
ijtc-41	69	6	analysis	analysis	NOUN
ijtc-41	69	7	of	of	ADP
ijtc-41	69	8	the	the	DET
ijtc-41	69	9	exchange	exchange	NOUN
ijtc-41	69	10	of	of	ADP
ijtc-41	69	11	information	information	NOUN
ijtc-41	69	12	(	(	PUNCT
ijtc-41	69	13	eoi	eoi	NOUN
ijtc-41	69	14	)	)	PUNCT
ijtc-41	69	15	to	to	PART
ijtc-41	69	16	increase	increase	VERB
ijtc-41	69	17	the	the	DET
ijtc-41	69	18	quality	quality	NOUN
ijtc-41	69	19	of	of	ADP
ijtc-41	69	20	investigation	investigation	NOUN
ijtc-41	69	21	on	on	ADP
ijtc-41	69	22	beneficial	beneficial	ADJ
ijtc-41	69	23	owner	owner	NOUN
ijtc-41	69	24	dispute	dispute	NOUN
ijtc-41	69	25	(	(	PUNCT
ijtc-41	69	26	bo	bo	PROPN
ijtc-41	69	27	)	)	PUNCT
ijtc-41	69	28	according	accord	VERB
ijtc-41	69	29	to	to	ADP
ijtc-41	69	30	the	the	DET
ijtc-41	69	31	verdict	verdict	NOUN
ijtc-41	69	32	of	of	ADP
ijtc-41	69	33	tax	tax	NOUN
ijtc-41	69	34	court	court	NOUN
ijtc-41	69	35	from	from	ADP
ijtc-41	69	36	2013	2013	NUM
ijtc-41	69	37	to	to	ADP
ijtc-41	69	38	2015	2015	NUM
ijtc-41	69	39	in	in	ADP
ijtc-41	69	40	directorate	directorate	NOUN
ijtc-41	69	41	of	of	ADP
ijtc-41	69	42	objection	objection	NOUN
ijtc-41	69	43	and	and	CCONJ
ijtc-41	69	44	appeal	appeal	NOUN
ijtc-41	69	45	,	,	PUNCT
ijtc-41	69	46	main	main	ADJ
ijtc-41	69	47	office	office	NOUN
ijtc-41	69	48	of	of	ADP
ijtc-41	69	49	directorate	directorate	ADJ
ijtc-41	69	50	general	general	NOUN
ijtc-41	69	51	of	of	ADP
ijtc-41	69	52	tax	tax	NOUN
ijtc-41	69	53	can	can	AUX
ijtc-41	69	54	be	be	AUX
ijtc-41	69	55	concluded	conclude	VERB
ijtc-41	69	56	along	along	ADP
ijtc-41	69	57	these	these	DET
ijtc-41	69	58	lines	line	NOUN
ijtc-41	69	59	:	:	PUNCT
ijtc-41	69	60	1	1	X
ijtc-41	69	61	.	.	X
ijtc-41	69	62	eoi	eoi	ADJ
ijtc-41	69	63	usage	usage	NOUN
ijtc-41	69	64	in	in	ADP
ijtc-41	69	65	tax	tax	NOUN
ijtc-41	69	66	auditing	auditing	NOUN
ijtc-41	69	67	about	about	ADP
ijtc-41	69	68	bo	bo	PROPN
ijtc-41	69	69	has	have	VERB
ijtc-41	69	70	a	a	DET
ijtc-41	69	71	significant	significant	ADJ
ijtc-41	69	72	role	role	NOUN
ijtc-41	69	73	in	in	ADP
ijtc-41	69	74	increasing	increase	VERB
ijtc-41	69	75	the	the	DET
ijtc-41	69	76	quality	quality	NOUN
ijtc-41	69	77	of	of	ADP
ijtc-41	69	78	investigation	investigation	NOUN
ijtc-41	69	79	.	.	PUNCT
ijtc-41	70	1	information	information	NOUN
ijtc-41	70	2	in	in	ADP
ijtc-41	70	3	eoi	eoi	PROPN
ijtc-41	70	4	can	can	AUX
ijtc-41	70	5	be	be	AUX
ijtc-41	70	6	used	use	VERB
ijtc-41	70	7	as	as	ADP
ijtc-41	70	8	evidence	evidence	NOUN
ijtc-41	70	9	in	in	ADP
ijtc-41	70	10	conducting	conduct	VERB
ijtc-41	70	11	fiscal	fiscal	ADJ
ijtc-41	70	12	correction	correction	NOUN
ijtc-41	70	13	.	.	PUNCT
ijtc-41	71	1	usage	usage	NOUN
ijtc-41	71	2	of	of	ADP
ijtc-41	71	3	eoi	eoi	ADJ
ijtc-41	71	4	procedure	procedure	NOUN
ijtc-41	71	5	in	in	ADP
ijtc-41	71	6	the	the	DET
ijtc-41	71	7	investigation	investigation	NOUN
ijtc-41	71	8	has	have	VERB
ijtc-41	71	9	to	to	PART
ijtc-41	71	10	consider	consider	VERB
ijtc-41	71	11	the	the	DET
ijtc-41	71	12	principles	principle	NOUN
ijtc-41	71	13	that	that	PRON
ijtc-41	71	14	have	have	AUX
ijtc-41	71	15	been	be	AUX
ijtc-41	71	16	set	set	VERB
ijtc-41	71	17	in	in	ADP
ijtc-41	71	18	tax	tax	NOUN
ijtc-41	71	19	regulation	regulation	NOUN
ijtc-41	71	20	,	,	PUNCT
ijtc-41	71	21	i.a	i.a	PROPN
ijtc-41	71	22	,	,	PUNCT
ijtc-41	71	23	information	information	NOUN
ijtc-41	71	24	that	that	PRON
ijtc-41	71	25	could	could	AUX
ijtc-41	71	26	be	be	AUX
ijtc-41	71	27	exchanged	exchange	VERB
ijtc-41	71	28	,	,	PUNCT
ijtc-41	71	29	obligation	obligation	NOUN
ijtc-41	71	30	to	to	PART
ijtc-41	71	31	keep	keep	VERB
ijtc-41	71	32	it	it	PRON
ijtc-41	71	33	confidential	confidential	ADJ
ijtc-41	71	34	,	,	PUNCT
ijtc-41	71	35	possible	possible	ADJ
ijtc-41	71	36	condition	condition	NOUN
ijtc-41	71	37	to	to	PART
ijtc-41	71	38	conduct	conduct	VERB
ijtc-41	71	39	eoi	eoi	NOUN
ijtc-41	71	40	,	,	PUNCT
ijtc-41	71	41	conditions	condition	NOUN
ijtc-41	71	42	that	that	PRON
ijtc-41	71	43	should	should	AUX
ijtc-41	71	44	be	be	AUX
ijtc-41	71	45	fulfilled	fulfil	VERB
ijtc-41	71	46	before	before	ADP
ijtc-41	71	47	conducting	conduct	VERB
ijtc-41	71	48	eoi	eoi	NOUN
ijtc-41	71	49	.	.	PUNCT
ijtc-41	71	50	implementation	implementation	NOUN
ijtc-41	71	51	of	of	ADP
ijtc-41	71	52	eoi	eoi	PROPN
ijtc-41	71	53	has	have	VERB
ijtc-41	71	54	a	a	DET
ijtc-41	71	55	strong	strong	ADJ
ijtc-41	71	56	relationship	relationship	NOUN
ijtc-41	71	57	with	with	ADP
ijtc-41	71	58	the	the	DET
ijtc-41	71	59	human	human	ADJ
ijtc-41	71	60	role	role	NOUN
ijtc-41	71	61	,	,	PUNCT
ijtc-41	71	62	in	in	ADP
ijtc-41	71	63	this	this	DET
ijtc-41	71	64	case	case	NOUN
ijtc-41	71	65	,	,	PUNCT
ijtc-41	71	66	the	the	DET
ijtc-41	71	67	tax	tax	NOUN
ijtc-41	71	68	auditor	auditor	NOUN
ijtc-41	71	69	.	.	PUNCT
ijtc-41	72	1	it	it	PRON
ijtc-41	72	2	is	be	AUX
ijtc-41	72	3	important	important	ADJ
ijtc-41	72	4	for	for	ADP
ijtc-41	72	5	tax	tax	NOUN
ijtc-41	72	6	auditor	auditor	NOUN
ijtc-41	72	7	in	in	ADP
ijtc-41	72	8	investigating	investigate	VERB
ijtc-41	72	9	beneficial	beneficial	ADJ
ijtc-41	72	10	owner	owner	NOUN
ijtc-41	72	11	dispute	dispute	NOUN
ijtc-41	72	12	,	,	PUNCT
ijtc-41	72	13	to	to	PART
ijtc-41	72	14	understand	understand	VERB
ijtc-41	72	15	the	the	DET
ijtc-41	72	16	case	case	NOUN
ijtc-41	72	17	and	and	CCONJ
ijtc-41	72	18	related	related	ADJ
ijtc-41	72	19	regulation	regulation	NOUN
ijtc-41	72	20	so	so	SCONJ
ijtc-41	72	21	that	that	SCONJ
ijtc-41	72	22	in	in	ADP
ijtc-41	72	23	investigating	investigate	VERB
ijtc-41	72	24	there	there	ADV
ijtc-41	72	25	is	be	VERB
ijtc-41	72	26	precise	precise	ADJ
ijtc-41	72	27	investigation	investigation	NOUN
ijtc-41	72	28	technique	technique	NOUN
ijtc-41	72	29	such	such	ADJ
ijtc-41	72	30	as	as	ADP
ijtc-41	72	31	types	type	NOUN
ijtc-41	72	32	of	of	ADP
ijtc-41	72	33	necessary	necessary	ADJ
ijtc-41	72	34	,	,	PUNCT
ijtc-41	72	35	planning	plan	VERB
ijtc-41	72	36	the	the	DET
ijtc-41	72	37	eoi	eoi	NOUN
ijtc-41	72	38	,	,	PUNCT
ijtc-41	72	39	choosing	choose	VERB
ijtc-41	72	40	information	information	NOUN
ijtc-41	72	41	that	that	PRON
ijtc-41	72	42	probably	probably	ADV
ijtc-41	72	43	will	will	AUX
ijtc-41	72	44	be	be	AUX
ijtc-41	72	45	requested	request	VERB
ijtc-41	72	46	,	,	PUNCT
ijtc-41	72	47	understanding	understand	VERB
ijtc-41	72	48	the	the	DET
ijtc-41	72	49	regulation	regulation	NOUN
ijtc-41	72	50	—	—	PUNCT
ijtc-41	72	51	domestic	domestic	ADJ
ijtc-41	72	52	,	,	PUNCT
ijtc-41	72	53	cross	cross	NOUN
ijtc-41	72	54	country	country	NOUN
ijtc-41	72	55	,	,	PUNCT
ijtc-41	72	56	international	international	NOUN
ijtc-41	72	57	,	,	PUNCT
ijtc-41	72	58	etc	etc	X
ijtc-41	72	59	.	.	X
ijtc-41	72	60	therefore	therefore	ADV
ijtc-41	72	61	,	,	PUNCT
ijtc-41	72	62	in	in	ADP
ijtc-41	72	63	investigating	investigate	VERB
ijtc-41	72	64	,	,	PUNCT
ijtc-41	72	65	understanding	understanding	NOUN
ijtc-41	72	66	and	and	CCONJ
ijtc-41	72	67	experience	experience	NOUN
ijtc-41	72	68	are	be	AUX
ijtc-41	72	69	necessary	necessary	ADJ
ijtc-41	72	70	for	for	ADP
ijtc-41	72	71	investigators	investigator	NOUN
ijtc-41	72	72	about	about	ADP
ijtc-41	72	73	the	the	DET
ijtc-41	72	74	importance	importance	NOUN
ijtc-41	72	75	of	of	ADP
ijtc-41	72	76	eoi	eoi	NOUN
ijtc-41	72	77	and	and	CCONJ
ijtc-41	72	78	regulation	regulation	NOUN
ijtc-41	72	79	of	of	ADP
ijtc-41	72	80	bo	bo	PROPN
ijtc-41	72	81	itself	itself	PRON
ijtc-41	72	82	.	.	PUNCT
ijtc-41	73	1	coordination	coordination	NOUN
ijtc-41	73	2	among	among	ADP
ijtc-41	73	3	internal	internal	ADJ
ijtc-41	73	4	units	unit	NOUN
ijtc-41	73	5	in	in	ADP
ijtc-41	73	6	directorate	directorate	ADJ
ijtc-41	73	7	general	general	NOUN
ijtc-41	73	8	of	of	ADP
ijtc-41	73	9	tax	tax	NOUN
ijtc-41	73	10	who	who	PRON
ijtc-41	73	11	are	be	AUX
ijtc-41	73	12	in	in	ADP
ijtc-41	73	13	charge	charge	NOUN
ijtc-41	73	14	of	of	ADP
ijtc-41	73	15	eoi	eoi	NOUN
ijtc-41	73	16	and	and	CCONJ
ijtc-41	73	17	support	support	NOUN
ijtc-41	73	18	from	from	ADP
ijtc-41	73	19	31	31	NUM
ijtc-41	73	20	|	|	CCONJ
ijtc-41	73	21	ilomata	ilomata	PROPN
ijtc-41	73	22	international	international	ADJ
ijtc-41	73	23	journal	journal	NOUN
ijtc-41	73	24	of	of	ADP
ijtc-41	73	25	tax	tax	PROPN
ijtc-41	73	26	&	&	CCONJ
ijtc-41	73	27	accounting	accounting	PROPN
ijtc-41	73	28	vol	vol	NOUN
ijtc-41	73	29	.	.	PROPN
ijtc-41	73	30	1	1	NUM
ijtc-41	74	1	no	no	NOUN
ijtc-41	74	2	.	.	NOUN
ijtc-41	75	1	1oct2019	1oct2019	NUM
ijtc-41	75	2	analysis	analysis	NOUN
ijtc-41	75	3	on	on	ADP
ijtc-41	75	4	exchange	exchange	NOUN
ijtc-41	75	5	of	of	ADP
ijtc-41	75	6	information	information	NOUN
ijtc-41	75	7	(	(	PUNCT
ijtc-41	75	8	eoi	eoi	NOUN
ijtc-41	75	9	)	)	PUNCT
ijtc-41	75	10	to	to	PART
ijtc-41	75	11	increase	increase	VERB
ijtc-41	75	12	the	the	DET
ijtc-41	75	13	quality	quality	NOUN
ijtc-41	75	14	of	of	ADP
ijtc-41	75	15	investigation	investigation	NOUN
ijtc-41	75	16	on	on	ADP
ijtc-41	75	17	beneficial	beneficial	ADJ
ijtc-41	75	18	owner	owner	NOUN
ijtc-41	75	19	dispute	dispute	NOUN
ijtc-41	75	20	(	(	PUNCT
ijtc-41	75	21	bo	bo	PROPN
ijtc-41	75	22	)	)	PUNCT
ijtc-41	75	23	according	accord	VERB
ijtc-41	75	24	to	to	ADP
ijtc-41	75	25	verdict	verdict	NOUN
ijtc-41	75	26	of	of	ADP
ijtc-41	75	27	tax	tax	NOUN
ijtc-41	75	28	court	court	NOUN
ijtc-41	75	29	from	from	ADP
ijtc-41	75	30	2013	2013	NUM
ijtc-41	75	31	to	to	ADP
ijtc-41	75	32	2015	2015	NUM
ijtc-41	75	33	in	in	ADP
ijtc-41	75	34	directorate	directorate	NOUN
ijtc-41	75	35	of	of	ADP
ijtc-41	75	36	objection	objection	NOUN
ijtc-41	75	37	and	and	CCONJ
ijtc-41	75	38	appeal	appeal	NOUN
ijtc-41	75	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	75	40	,	,	PUNCT
ijtc-41	75	41	sidik	sidik	ADJ
ijtc-41	75	42	institution	institution	NOUN
ijtc-41	75	43	in	in	ADP
ijtc-41	75	44	form	form	NOUN
ijtc-41	75	45	of	of	ADP
ijtc-41	75	46	,	,	PUNCT
ijtc-41	75	47	i.a	i.a	PROPN
ijtc-41	75	48	,	,	PUNCT
ijtc-41	75	49	courses	course	NOUN
ijtc-41	75	50	,	,	PUNCT
ijtc-41	75	51	training	training	NOUN
ijtc-41	75	52	,	,	PUNCT
ijtc-41	75	53	or	or	CCONJ
ijtc-41	75	54	supervision	supervision	NOUN
ijtc-41	75	55	,	,	PUNCT
ijtc-41	75	56	are	be	AUX
ijtc-41	75	57	important	important	ADJ
ijtc-41	75	58	for	for	ADP
ijtc-41	75	59	supporting	support	VERB
ijtc-41	75	60	eoi	eoi	ADJ
ijtc-41	75	61	implementation	implementation	NOUN
ijtc-41	75	62	.	.	PUNCT
ijtc-41	76	1	tax	tax	NOUN
ijtc-41	76	2	audit	audit	NOUN
ijtc-41	76	3	quality	quality	NOUN
ijtc-41	76	4	in	in	ADP
ijtc-41	76	5	beneficial	beneficial	ADJ
ijtc-41	76	6	owner	owner	NOUN
ijtc-41	76	7	dispute	dispute	NOUN
ijtc-41	76	8	is	be	AUX
ijtc-41	76	9	still	still	ADV
ijtc-41	76	10	low	low	ADJ
ijtc-41	76	11	,	,	PUNCT
ijtc-41	76	12	reviewed	review	VERB
ijtc-41	76	13	from	from	ADP
ijtc-41	76	14	the	the	DET
ijtc-41	76	15	verdict	verdict	NOUN
ijtc-41	76	16	of	of	ADP
ijtc-41	76	17	tax	tax	NOUN
ijtc-41	76	18	court	court	NOUN
ijtc-41	76	19	where	where	SCONJ
ijtc-41	76	20	the	the	DET
ijtc-41	76	21	losing	losing	ADJ
ijtc-41	76	22	percentage	percentage	NOUN
ijtc-41	76	23	of	of	ADP
ijtc-41	76	24	directorate	directorate	ADJ
ijtc-41	76	25	general	general	NOUN
ijtc-41	76	26	of	of	ADP
ijtc-41	76	27	tax	tax	NOUN
ijtc-41	76	28	is	be	AUX
ijtc-41	76	29	higher	high	ADJ
ijtc-41	76	30	than	than	ADP
ijtc-41	76	31	winning	win	VERB
ijtc-41	76	32	percentage	percentage	NOUN
ijtc-41	76	33	.	.	PUNCT
ijtc-41	77	1	2	2	X
ijtc-41	77	2	.	.	PUNCT
ijtc-41	77	3	according	accord	VERB
ijtc-41	77	4	to	to	ADP
ijtc-41	77	5	the	the	DET
ijtc-41	77	6	result	result	NOUN
ijtc-41	77	7	,	,	PUNCT
ijtc-41	77	8	known	know	VERB
ijtc-41	77	9	the	the	DET
ijtc-41	77	10	quality	quality	NOUN
ijtc-41	77	11	level	level	NOUN
ijtc-41	77	12	of	of	ADP
ijtc-41	77	13	tax	tax	NOUN
ijtc-41	77	14	auditing	auditing	NOUN
ijtc-41	77	15	can	can	AUX
ijtc-41	77	16	be	be	AUX
ijtc-41	77	17	reviewed	review	VERB
ijtc-41	77	18	from	from	ADP
ijtc-41	77	19	many	many	ADJ
ijtc-41	77	20	angles	angle	NOUN
ijtc-41	77	21	,	,	PUNCT
ijtc-41	77	22	such	such	ADJ
ijtc-41	77	23	as	as	ADP
ijtc-41	77	24	weakness	weakness	NOUN
ijtc-41	77	25	of	of	ADP
ijtc-41	77	26	data	datum	NOUN
ijtc-41	77	27	,	,	PUNCT
ijtc-41	77	28	low	low	ADJ
ijtc-41	77	29	competence	competence	NOUN
ijtc-41	77	30	of	of	ADP
ijtc-41	77	31	auditor	auditor	NOUN
ijtc-41	77	32	,	,	PUNCT
ijtc-41	77	33	the	the	DET
ijtc-41	77	34	period	period	NOUN
ijtc-41	77	35	of	of	ADP
ijtc-41	77	36	investigation	investigation	NOUN
ijtc-41	77	37	,	,	PUNCT
ijtc-41	77	38	and	and	CCONJ
ijtc-41	77	39	unbinding	unbind	VERB
ijtc-41	77	40	regulation	regulation	NOUN
ijtc-41	77	41	.	.	PUNCT
ijtc-41	78	1	supporting	support	VERB
ijtc-41	78	2	entities	entity	NOUN
ijtc-41	78	3	that	that	PRON
ijtc-41	78	4	can	can	AUX
ijtc-41	78	5	back	back	VERB
ijtc-41	78	6	up	up	ADP
ijtc-41	78	7	the	the	DET
ijtc-41	78	8	usage	usage	NOUN
ijtc-41	78	9	of	of	ADP
ijtc-41	78	10	eoi	eoi	NOUN
ijtc-41	78	11	in	in	ADP
ijtc-41	78	12	increasing	increase	VERB
ijtc-41	78	13	the	the	DET
ijtc-41	78	14	quality	quality	NOUN
ijtc-41	78	15	of	of	ADP
ijtc-41	78	16	tax	tax	NOUN
ijtc-41	78	17	auditing	auditing	NOUN
ijtc-41	78	18	on	on	ADP
ijtc-41	78	19	bo	bo	PROPN
ijtc-41	78	20	dispute	dispute	NOUN
ijtc-41	78	21	is	be	AUX
ijtc-41	78	22	human	human	ADJ
ijtc-41	78	23	resource	resource	NOUN
ijtc-41	78	24	,	,	PUNCT
ijtc-41	78	25	those	those	PRON
ijtc-41	78	26	are	be	AUX
ijtc-41	78	27	good	good	ADJ
ijtc-41	78	28	quality	quality	NOUN
ijtc-41	78	29	and	and	CCONJ
ijtc-41	78	30	quantity	quantity	NOUN
ijtc-41	78	31	of	of	ADP
ijtc-41	78	32	adequate	adequate	ADJ
ijtc-41	78	33	investigator	investigator	NOUN
ijtc-41	78	34	,	,	PUNCT
ijtc-41	78	35	competent	competent	ADJ
ijtc-41	78	36	database	database	NOUN
ijtc-41	78	37	,	,	PUNCT
ijtc-41	78	38	obedience	obedience	NOUN
ijtc-41	78	39	of	of	ADP
ijtc-41	78	40	taxpayer	taxpayer	NOUN
ijtc-41	78	41	,	,	PUNCT
ijtc-41	78	42	appropriate	appropriate	ADJ
ijtc-41	78	43	investigation	investigation	NOUN
ijtc-41	78	44	technique	technique	NOUN
ijtc-41	78	45	,	,	PUNCT
ijtc-41	78	46	and	and	CCONJ
ijtc-41	78	47	clear	clear	ADJ
ijtc-41	78	48	and	and	CCONJ
ijtc-41	78	49	unambiguous	unambiguous	ADJ
ijtc-41	78	50	regulation	regulation	NOUN
ijtc-41	78	51	of	of	ADP
ijtc-41	78	52	bo	bo	PROPN
ijtc-41	78	53	and	and	CCONJ
ijtc-41	78	54	eoi	eoi	NOUN
ijtc-41	78	55	,	,	PUNCT
ijtc-41	78	56	good	good	ADJ
ijtc-41	78	57	cooperation	cooperation	NOUN
ijtc-41	78	58	between	between	ADP
ijtc-41	78	59	partner	partner	NOUN
ijtc-41	78	60	countries	country	NOUN
ijtc-41	78	61	,	,	PUNCT
ijtc-41	78	62	solid	solid	ADJ
ijtc-41	78	63	coordination	coordination	NOUN
ijtc-41	78	64	and	and	CCONJ
ijtc-41	78	65	support	support	NOUN
ijtc-41	78	66	around	around	ADP
ijtc-41	78	67	dgt	dgt	PROPN
ijtc-41	78	68	internal	internal	ADJ
ijtc-41	78	69	unit	unit	NOUN
ijtc-41	78	70	.	.	PUNCT
ijtc-41	79	1	entities	entity	NOUN
ijtc-41	79	2	that	that	PRON
ijtc-41	79	3	obstruct	obstruct	VERB
ijtc-41	79	4	eoi	eoi	ADJ
ijtc-41	79	5	usage	usage	NOUN
ijtc-41	79	6	in	in	ADP
ijtc-41	79	7	increasing	increase	VERB
ijtc-41	79	8	the	the	DET
ijtc-41	79	9	quality	quality	NOUN
ijtc-41	79	10	of	of	ADP
ijtc-41	79	11	investigation	investigation	NOUN
ijtc-41	79	12	on	on	ADP
ijtc-41	79	13	beneficial	beneficial	ADJ
ijtc-41	79	14	owner	owner	NOUN
ijtc-41	79	15	dispute	dispute	NOUN
ijtc-41	79	16	are	be	AUX
ijtc-41	79	17	human	human	ADJ
ijtc-41	79	18	resource	resource	NOUN
ijtc-41	79	19	,	,	PUNCT
ijtc-41	79	20	those	those	PRON
ijtc-41	79	21	are	be	AUX
ijtc-41	79	22	quality	quality	NOUN
ijtc-41	79	23	of	of	ADP
ijtc-41	79	24	investigator	investigator	NOUN
ijtc-41	79	25	that	that	PRON
ijtc-41	79	26	needs	need	VERB
ijtc-41	79	27	to	to	PART
ijtc-41	79	28	be	be	AUX
ijtc-41	79	29	improved	improve	VERB
ijtc-41	79	30	,	,	PUNCT
ijtc-41	79	31	inadequate	inadequate	ADJ
ijtc-41	79	32	quantity	quantity	NOUN
ijtc-41	79	33	of	of	ADP
ijtc-41	79	34	investigator	investigator	NOUN
ijtc-41	79	35	,	,	PUNCT
ijtc-41	79	36	incompetent	incompetent	ADJ
ijtc-41	79	37	database	database	NOUN
ijtc-41	79	38	of	of	ADP
ijtc-41	79	39	dgp	dgp	PROPN
ijtc-41	79	40	,	,	PUNCT
ijtc-41	79	41	limited	limited	ADJ
ijtc-41	79	42	period	period	NOUN
ijtc-41	79	43	of	of	ADP
ijtc-41	79	44	investigation	investigation	NOUN
ijtc-41	79	45	,	,	PUNCT
ijtc-41	79	46	judge	judge	NOUN
ijtc-41	79	47	's	's	PART
ijtc-41	79	48	misinterpretation	misinterpretation	NOUN
ijtc-41	79	49	,	,	PUNCT
ijtc-41	79	50	insufficient	insufficient	ADJ
ijtc-41	79	51	and	and	CCONJ
ijtc-41	79	52	unclear	unclear	ADJ
ijtc-41	79	53	information	information	NOUN
ijtc-41	79	54	in	in	ADP
ijtc-41	79	55	eoi	eoi	NOUN
ijtc-41	79	56	,	,	PUNCT
ijtc-41	79	57	answer	answer	NOUN
ijtc-41	79	58	of	of	ADP
ijtc-41	79	59	eoi	eoi	ADJ
ijtc-41	79	60	request	request	NOUN
ijtc-41	79	61	that	that	PRON
ijtc-41	79	62	has	have	AUX
ijtc-41	79	63	not	not	PART
ijtc-41	79	64	immediately	immediately	ADV
ijtc-41	79	65	fulfilled	fulfil	VERB
ijtc-41	79	66	by	by	ADP
ijtc-41	79	67	government	government	NOUN
ijtc-41	79	68	,	,	PUNCT
ijtc-41	79	69	and	and	CCONJ
ijtc-41	79	70	ambiguous	ambiguous	ADJ
ijtc-41	79	71	and	and	CCONJ
ijtc-41	79	72	undependable	undependable	ADJ
ijtc-41	79	73	bo	bo	PROPN
ijtc-41	79	74	regulation	regulation	PROPN
ijtc-41	79	75	..	..	PUNCT
ijtc-41	79	76	after	after	ADP
ijtc-41	79	77	an	an	DET
ijtc-41	79	78	in	in	ADP
ijtc-41	79	79	-	-	PUNCT
ijtc-41	79	80	depth	depth	NOUN
ijtc-41	79	81	interview	interview	NOUN
ijtc-41	79	82	to	to	ADP
ijtc-41	79	83	the	the	DET
ijtc-41	79	84	informants	informant	NOUN
ijtc-41	79	85	from	from	ADP
ijtc-41	79	86	judges	judge	NOUN
ijtc-41	79	87	of	of	ADP
ijtc-41	79	88	tax	tax	NOUN
ijtc-41	79	89	court	court	NOUN
ijtc-41	79	90	,	,	PUNCT
ijtc-41	79	91	revenue	revenue	NOUN
ijtc-41	79	92	officer	officer	NOUN
ijtc-41	79	93	,	,	PUNCT
ijtc-41	79	94	practitioner	practitioner	NOUN
ijtc-41	79	95	,	,	PUNCT
ijtc-41	79	96	and	and	CCONJ
ijtc-41	79	97	academician	academician	NOUN
ijtc-41	79	98	,	,	PUNCT
ijtc-41	79	99	the	the	DET
ijtc-41	79	100	results	result	NOUN
ijtc-41	79	101	of	of	ADP
ijtc-41	79	102	this	this	DET
ijtc-41	79	103	research	research	NOUN
ijtc-41	79	104	are	be	AUX
ijtc-41	79	105	:	:	PUNCT
ijtc-41	79	106	1	1	X
ijtc-41	79	107	.	.	X
ijtc-41	79	108	eoi	eoi	PROPN
ijtc-41	79	109	can	can	AUX
ijtc-41	79	110	increase	increase	VERB
ijtc-41	79	111	the	the	DET
ijtc-41	79	112	quality	quality	NOUN
ijtc-41	79	113	of	of	ADP
ijtc-41	79	114	the	the	DET
ijtc-41	79	115	investigation	investigation	NOUN
ijtc-41	79	116	.	.	PUNCT
ijtc-41	80	1	following	follow	VERB
ijtc-41	80	2	taxation	taxation	NOUN
ijtc-41	80	3	general	general	ADJ
ijtc-41	80	4	provisions	provision	NOUN
ijtc-41	80	5	law	law	NOUN
ijtc-41	80	6	article	article	NOUN
ijtc-41	80	7	29	29	NUM
ijtc-41	80	8	section	section	NOUN
ijtc-41	80	9	(	(	PUNCT
ijtc-41	80	10	2	2	NUM
ijtc-41	80	11	)	)	PUNCT
ijtc-41	80	12	,	,	PUNCT
ijtc-41	80	13	the	the	DET
ijtc-41	80	14	opinion	opinion	NOUN
ijtc-41	80	15	and	and	CCONJ
ijtc-41	80	16	conclusion	conclusion	NOUN
ijtc-41	80	17	of	of	ADP
ijtc-41	80	18	the	the	DET
ijtc-41	80	19	investigator	investigator	NOUN
ijtc-41	80	20	shall	shall	AUX
ijtc-41	80	21	be	be	AUX
ijtc-41	80	22	based	base	VERB
ijtc-41	80	23	on	on	ADP
ijtc-41	80	24	strong	strong	ADJ
ijtc-41	80	25	and	and	CCONJ
ijtc-41	80	26	coherent	coherent	ADJ
ijtc-41	80	27	evidence	evidence	NOUN
ijtc-41	80	28	also	also	ADV
ijtc-41	80	29	based	base	VERB
ijtc-41	80	30	on	on	ADP
ijtc-41	80	31	provisions	provision	NOUN
ijtc-41	80	32	of	of	ADP
ijtc-41	80	33	the	the	DET
ijtc-41	80	34	taxation	taxation	NOUN
ijtc-41	80	35	law	law	NOUN
ijtc-41	80	36	and	and	CCONJ
ijtc-41	80	37	regulation	regulation	NOUN
ijtc-41	80	38	.	.	PUNCT
ijtc-41	81	1	2	2	X
ijtc-41	81	2	.	.	X
ijtc-41	81	3	quality	quality	NOUN
ijtc-41	81	4	of	of	ADP
ijtc-41	81	5	tax	tax	NOUN
ijtc-41	81	6	auditing	auditing	NOUN
ijtc-41	81	7	on	on	ADP
ijtc-41	81	8	beneficial	beneficial	ADJ
ijtc-41	81	9	owner	owner	NOUN
ijtc-41	81	10	dispute	dispute	NOUN
ijtc-41	81	11	is	be	AUX
ijtc-41	81	12	still	still	ADV
ijtc-41	81	13	low	low	ADJ
ijtc-41	81	14	of	of	ADP
ijtc-41	81	15	assessed	assess	VERB
ijtc-41	81	16	from	from	ADP
ijtc-41	81	17	tax	tax	NOUN
ijtc-41	81	18	court	court	NOUN
ijtc-41	81	19	verdict	verdict	NOUN
ijtc-41	81	20	where	where	SCONJ
ijtc-41	81	21	the	the	DET
ijtc-41	81	22	percentage	percentage	NOUN
ijtc-41	81	23	of	of	ADP
ijtc-41	81	24	dgt	dgt	NOUN
ijtc-41	81	25	losing	losing	NOUN
ijtc-41	81	26	is	be	AUX
ijtc-41	81	27	bigger	big	ADJ
ijtc-41	81	28	than	than	ADP
ijtc-41	81	29	winning	win	VERB
ijtc-41	81	30	.	.	PUNCT
ijtc-41	82	1	3	3	X
ijtc-41	82	2	.	.	X
ijtc-41	82	3	an	an	DET
ijtc-41	82	4	effective	effective	ADJ
ijtc-41	82	5	method	method	NOUN
ijtc-41	82	6	in	in	ADP
ijtc-41	82	7	conducting	conduct	VERB
ijtc-41	82	8	eoi	eoi	NOUN
ijtc-41	82	9	procedure	procedure	NOUN
ijtc-41	82	10	is	be	AUX
ijtc-41	82	11	eoi	eoi	NOUN
ijtc-41	82	12	by	by	ADP
ijtc-41	82	13	request	request	NOUN
ijtc-41	82	14	or	or	CCONJ
ijtc-41	82	15	eoi	eoi	NOUN
ijtc-41	82	16	which	which	PRON
ijtc-41	82	17	conducted	conduct	VERB
ijtc-41	82	18	through	through	ADP
ijtc-41	82	19	request	request	NOUN
ijtc-41	82	20	.	.	PUNCT
ijtc-41	83	1	4	4	X
ijtc-41	83	2	.	.	X
ijtc-41	83	3	the	the	DET
ijtc-41	83	4	main	main	ADJ
ijtc-41	83	5	elements	element	NOUN
ijtc-41	83	6	of	of	ADP
ijtc-41	83	7	eoi	eoi	NOUN
ijtc-41	83	8	are	be	AUX
ijtc-41	83	9	the	the	DET
ijtc-41	83	10	demand	demand	NOUN
ijtc-41	83	11	of	of	ADP
ijtc-41	83	12	information	information	NOUN
ijtc-41	83	13	alongside	alongside	ADP
ijtc-41	83	14	the	the	DET
ijtc-41	83	15	evidence	evidence	NOUN
ijtc-41	83	16	about	about	ADP
ijtc-41	83	17	bo	bo	PROPN
ijtc-41	83	18	's	's	PART
ijtc-41	83	19	transaction	transaction	NOUN
ijtc-41	83	20	and	and	CCONJ
ijtc-41	83	21	adjusted	adjust	VERB
ijtc-41	83	22	with	with	ADP
ijtc-41	83	23	applicable	applicable	ADJ
ijtc-41	83	24	tax	tax	NOUN
ijtc-41	83	25	provisions	provision	NOUN
ijtc-41	83	26	.	.	PUNCT
ijtc-41	84	1	32	32	NUM
ijtc-41	85	1	|	|	ADV
ijtc-41	85	2	ilomata	ilomata	PROPN
ijtc-41	85	3	international	international	ADJ
ijtc-41	85	4	journal	journal	NOUN
ijtc-41	85	5	of	of	ADP
ijtc-41	85	6	tax	tax	PROPN
ijtc-41	85	7	&	&	CCONJ
ijtc-41	85	8	accounting	accounting	PROPN
ijtc-41	85	9	vol	vol	NOUN
ijtc-41	85	10	.	.	PROPN
ijtc-41	86	1	1	1	NUM
ijtc-41	86	2	no	no	NOUN
ijtc-41	86	3	.	.	NOUN
ijtc-41	87	1	1oct2019	1oct2019	NUM
ijtc-41	87	2	analysis	analysis	NOUN
ijtc-41	87	3	on	on	ADP
ijtc-41	87	4	exchange	exchange	NOUN
ijtc-41	87	5	of	of	ADP
ijtc-41	87	6	information	information	NOUN
ijtc-41	87	7	(	(	PUNCT
ijtc-41	87	8	eoi	eoi	NOUN
ijtc-41	87	9	)	)	PUNCT
ijtc-41	87	10	to	to	PART
ijtc-41	87	11	increase	increase	VERB
ijtc-41	87	12	the	the	DET
ijtc-41	87	13	quality	quality	NOUN
ijtc-41	87	14	of	of	ADP
ijtc-41	87	15	investigation	investigation	NOUN
ijtc-41	87	16	on	on	ADP
ijtc-41	87	17	beneficial	beneficial	ADJ
ijtc-41	87	18	owner	owner	NOUN
ijtc-41	87	19	dispute	dispute	NOUN
ijtc-41	87	20	(	(	PUNCT
ijtc-41	87	21	bo	bo	PROPN
ijtc-41	87	22	)	)	PUNCT
ijtc-41	87	23	according	accord	VERB
ijtc-41	87	24	to	to	ADP
ijtc-41	87	25	verdict	verdict	NOUN
ijtc-41	87	26	of	of	ADP
ijtc-41	87	27	tax	tax	NOUN
ijtc-41	87	28	court	court	NOUN
ijtc-41	87	29	from	from	ADP
ijtc-41	87	30	2013	2013	NUM
ijtc-41	87	31	to	to	ADP
ijtc-41	87	32	2015	2015	NUM
ijtc-41	87	33	in	in	ADP
ijtc-41	87	34	directorate	directorate	NOUN
ijtc-41	87	35	of	of	ADP
ijtc-41	87	36	objection	objection	NOUN
ijtc-41	87	37	and	and	CCONJ
ijtc-41	87	38	appeal	appeal	NOUN
ijtc-41	87	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	87	40	,	,	PUNCT
ijtc-41	87	41	sidik	sidik	NOUN
ijtc-41	87	42	5	5	NUM
ijtc-41	87	43	.	.	PUNCT
ijtc-41	87	44	related	relate	VERB
ijtc-41	87	45	to	to	ADP
ijtc-41	87	46	tax	tax	NOUN
ijtc-41	87	47	provision	provision	NOUN
ijtc-41	87	48	that	that	PRON
ijtc-41	87	49	arranged	arrange	VERB
ijtc-41	87	50	beneficiary	beneficiary	NOUN
ijtc-41	87	51	owner	owner	NOUN
ijtc-41	87	52	criteria	criterion	NOUN
ijtc-41	87	53	,	,	PUNCT
ijtc-41	87	54	especially	especially	ADV
ijtc-41	87	55	director	director	NOUN
ijtc-41	87	56	general	general	ADJ
ijtc-41	87	57	of	of	ADP
ijtc-41	87	58	tax	tax	NOUN
ijtc-41	87	59	regulation	regulation	NOUN
ijtc-41	87	60	number	number	NOUN
ijtc-41	87	61	per-61	per-61	NOUN
ijtc-41	87	62	/	/	SYM
ijtc-41	87	63	pj/2009	pj/2009	PROPN
ijtc-41	87	64	stdd	stdd	PROPN
ijtc-41	87	65	per24	per24	PROPN
ijtc-41	87	66	/	/	SYM
ijtc-41	87	67	pj/2010	pj/2010	PROPN
ijtc-41	87	68	and	and	CCONJ
ijtc-41	87	69	per-62	per-62	VERB
ijtc-41	87	70	/	/	SYM
ijtc-41	87	71	pj/2009	pj/2009	PROPN
ijtc-41	87	72	stdd	stdd	PROPN
ijtc-41	87	73	per-25	per-25	PROPN
ijtc-41	87	74	/	/	SYM
ijtc-41	87	75	pj/2010	pj/2010	PROPN
ijtc-41	87	76	have	have	AUX
ijtc-41	87	77	clearly	clearly	ADV
ijtc-41	87	78	stated	state	VERB
ijtc-41	87	79	,	,	PUNCT
ijtc-41	87	80	but	but	CCONJ
ijtc-41	87	81	there	there	PRON
ijtc-41	87	82	are	be	VERB
ijtc-41	87	83	still	still	ADV
ijtc-41	87	84	some	some	DET
ijtc-41	87	85	conditions	condition	NOUN
ijtc-41	87	86	about	about	ADP
ijtc-41	87	87	bo	bo	PROPN
ijtc-41	87	88	that	that	PRON
ijtc-41	87	89	make	make	VERB
ijtc-41	87	90	possible	possible	ADJ
ijtc-41	87	91	to	to	ADP
ijtc-41	87	92	different	different	ADJ
ijtc-41	87	93	interpretation	interpretation	NOUN
ijtc-41	87	94	that	that	PRON
ijtc-41	87	95	could	could	AUX
ijtc-41	87	96	provoke	provoke	VERB
ijtc-41	87	97	the	the	DET
ijtc-41	87	98	dispute	dispute	NOUN
ijtc-41	87	99	with	with	ADP
ijtc-41	87	100	the	the	DET
ijtc-41	87	101	taxpayer	taxpayer	NOUN
ijtc-41	87	102	.	.	PUNCT
ijtc-41	88	1	6	6	X
ijtc-41	88	2	.	.	X
ijtc-41	88	3	in	in	ADP
ijtc-41	88	4	conducting	conduct	VERB
ijtc-41	88	5	eoi	eoi	NOUN
ijtc-41	88	6	,	,	PUNCT
ijtc-41	88	7	dgt	dgt	PROPN
ijtc-41	88	8	does	do	AUX
ijtc-41	88	9	not	not	PART
ijtc-41	88	10	need	need	VERB
ijtc-41	88	11	to	to	PART
ijtc-41	88	12	ask	ask	VERB
ijtc-41	88	13	the	the	DET
ijtc-41	88	14	competent	competent	ADJ
ijtc-41	88	15	authority	authority	NOUN
ijtc-41	88	16	for	for	ADP
ijtc-41	88	17	determining	determine	VERB
ijtc-41	88	18	the	the	DET
ijtc-41	88	19	party	party	NOUN
ijtc-41	88	20	that	that	PRON
ijtc-41	88	21	receives	receive	VERB
ijtc-41	88	22	the	the	DET
ijtc-41	88	23	benefit	benefit	NOUN
ijtc-41	88	24	(	(	PUNCT
ijtc-41	88	25	bo	bo	PROPN
ijtc-41	88	26	)	)	PUNCT
ijtc-41	88	27	from	from	ADP
ijtc-41	88	28	the	the	DET
ijtc-41	88	29	income	income	NOUN
ijtc-41	88	30	received	receive	VERB
ijtc-41	88	31	from	from	ADP
ijtc-41	88	32	indonesia	indonesia	PROPN
ijtc-41	88	33	.	.	PUNCT
ijtc-41	89	1	considering	consider	VERB
ijtc-41	89	2	now	now	ADV
ijtc-41	89	3	every	every	DET
ijtc-41	89	4	citizen	citizen	NOUN
ijtc-41	89	5	has	have	VERB
ijtc-41	89	6	the	the	DET
ijtc-41	89	7	right	right	NOUN
ijtc-41	89	8	to	to	PART
ijtc-41	89	9	issue	issue	VERB
ijtc-41	89	10	the	the	DET
ijtc-41	89	11	provision	provision	NOUN
ijtc-41	89	12	about	about	ADP
ijtc-41	89	13	the	the	DET
ijtc-41	89	14	definition	definition	NOUN
ijtc-41	89	15	and	and	CCONJ
ijtc-41	89	16	determination	determination	NOUN
ijtc-41	89	17	of	of	ADP
ijtc-41	89	18	foreign	foreign	ADJ
ijtc-41	89	19	taxpayer	taxpayer	NOUN
ijtc-41	89	20	(	(	PUNCT
ijtc-41	89	21	ft	ft	NOUN
ijtc-41	89	22	)	)	PUNCT
ijtc-41	89	23	as	as	ADP
ijtc-41	89	24	a	a	DET
ijtc-41	89	25	beneficial	beneficial	ADJ
ijtc-41	89	26	owner	owner	NOUN
ijtc-41	89	27	.	.	PUNCT
ijtc-41	90	1	under	under	ADP
ijtc-41	90	2	oecd	oecd	PROPN
ijtc-41	90	3	model	model	PROPN
ijtc-41	90	4	,	,	PUNCT
ijtc-41	90	5	un	un	PROPN
ijtc-41	90	6	model	model	PROPN
ijtc-41	90	7	and	and	CCONJ
ijtc-41	90	8	treaty	treaty	NOUN
ijtc-41	90	9	indonesia	indonesia	PROPN
ijtc-41	90	10	and	and	CCONJ
ijtc-41	90	11	contracting	contract	VERB
ijtc-41	90	12	state	state	NOUN
ijtc-41	90	13	highlighted	highlight	VERB
ijtc-41	90	14	that	that	SCONJ
ijtc-41	90	15	interpretation	interpretation	NOUN
ijtc-41	90	16	on	on	ADP
ijtc-41	90	17	terminology	terminology	NOUN
ijtc-41	90	18	that	that	PRON
ijtc-41	90	19	used	use	VERB
ijtc-41	90	20	in	in	ADP
ijtc-41	90	21	the	the	DET
ijtc-41	90	22	double	double	ADJ
ijtc-41	90	23	tax	tax	NOUN
ijtc-41	90	24	treaty	treaty	NOUN
ijtc-41	90	25	(	(	PUNCT
ijtc-41	90	26	international	international	ADJ
ijtc-41	90	27	meaning	meaning	NOUN
ijtc-41	90	28	)	)	PUNCT
ijtc-41	90	29	should	should	AUX
ijtc-41	90	30	be	be	AUX
ijtc-41	90	31	interpreted	interpret	VERB
ijtc-41	90	32	based	base	VERB
ijtc-41	90	33	on	on	ADP
ijtc-41	90	34	the	the	DET
ijtc-41	90	35	definition	definition	NOUN
ijtc-41	90	36	in	in	ADP
ijtc-41	90	37	which	which	PRON
ijtc-41	90	38	regulated	regulate	VERB
ijtc-41	90	39	on	on	ADP
ijtc-41	90	40	domestic	domestic	ADJ
ijtc-41	90	41	law	law	NOUN
ijtc-41	90	42	(	(	PUNCT
ijtc-41	90	43	domestic	domestic	ADJ
ijtc-41	90	44	meaning	meaning	NOUN
ijtc-41	90	45	)	)	PUNCT
ijtc-41	90	46	from	from	ADP
ijtc-41	90	47	the	the	DET
ijtc-41	90	48	country	country	NOUN
ijtc-41	90	49	that	that	PRON
ijtc-41	90	50	holds	hold	VERB
ijtc-41	90	51	the	the	DET
ijtc-41	90	52	treaty	treaty	NOUN
ijtc-41	90	53	.	.	PUNCT
ijtc-41	91	1	7	7	X
ijtc-41	91	2	.	.	X
ijtc-41	91	3	director	director	NOUN
ijtc-41	91	4	general	general	ADJ
ijtc-41	91	5	of	of	ADP
ijtc-41	91	6	tax	tax	NOUN
ijtc-41	91	7	regulation	regulation	NOUN
ijtc-41	91	8	number	number	NOUN
ijtc-41	91	9	per-61	per-61	NOUN
ijtc-41	91	10	/	/	SYM
ijtc-41	91	11	pj./2009	pj./2009	NUM
ijtc-41	91	12	about	about	ADP
ijtc-41	91	13	the	the	DET
ijtc-41	91	14	administrative	administrative	ADJ
ijtc-41	91	15	procedure	procedure	NOUN
ijtc-41	91	16	as	as	ADP
ijtc-41	91	17	the	the	DET
ijtc-41	91	18	clue	clue	NOUN
ijtc-41	91	19	for	for	ADP
ijtc-41	91	20	discounters	discounter	NOUN
ijtc-41	91	21	to	to	PART
ijtc-41	91	22	get	get	VERB
ijtc-41	91	23	treaty	treaty	NOUN
ijtc-41	91	24	benefits	benefit	NOUN
ijtc-41	91	25	.	.	PUNCT
ijtc-41	92	1	if	if	SCONJ
ijtc-41	92	2	the	the	DET
ijtc-41	92	3	discounter	discounter	NOUN
ijtc-41	92	4	can	can	AUX
ijtc-41	92	5	make	make	VERB
ijtc-41	92	6	use	use	NOUN
ijtc-41	92	7	of	of	ADP
ijtc-41	92	8	the	the	DET
ijtc-41	92	9	treaty	treaty	NOUN
ijtc-41	92	10	,	,	PUNCT
ijtc-41	92	11	then	then	ADV
ijtc-41	92	12	discounter	discounter	NOUN
ijtc-41	92	13	can	can	AUX
ijtc-41	92	14	get	get	VERB
ijtc-41	92	15	as	as	ADV
ijtc-41	92	16	much	much	ADJ
ijtc-41	92	17	as	as	ADP
ijtc-41	92	18	a	a	DET
ijtc-41	92	19	treaty	treaty	NOUN
ijtc-41	92	20	(	(	PUNCT
ijtc-41	92	21	relief	relief	NOUN
ijtc-41	92	22	of	of	ADP
ijtc-41	92	23	source	source	NOUN
ijtc-41	92	24	)	)	PUNCT
ijtc-41	92	25	if	if	SCONJ
ijtc-41	92	26	taxpayer	taxpayer	NOUN
ijtc-41	92	27	complaint	complaint	NOUN
ijtc-41	92	28	can	can	AUX
ijtc-41	92	29	be	be	AUX
ijtc-41	92	30	done	do	VERB
ijtc-41	92	31	a	a	DET
ijtc-41	92	32	refund	refund	NOUN
ijtc-41	92	33	effort	effort	NOUN
ijtc-41	92	34	(	(	PUNCT
ijtc-41	92	35	relief	relief	NOUN
ijtc-41	92	36	at	at	ADP
ijtc-41	92	37	refund	refund	NOUN
ijtc-41	92	38	)	)	PUNCT
ijtc-41	92	39	.	.	PUNCT
ijtc-41	93	1	director	director	NOUN
ijtc-41	93	2	general	general	ADJ
ijtc-41	93	3	of	of	ADP
ijtc-41	93	4	tax	tax	NOUN
ijtc-41	93	5	regulation	regulation	NOUN
ijtc-41	93	6	number	number	NOUN
ijtc-41	93	7	per-62	per-62	NOUN
ijtc-41	93	8	/	/	SYM
ijtc-41	93	9	pj./2009	pj./2009	NUM
ijtc-41	93	10	for	for	ADP
ijtc-41	93	11	the	the	DET
ijtc-41	93	12	prevention	prevention	NOUN
ijtc-41	93	13	of	of	ADP
ijtc-41	93	14	treaty	treaty	NOUN
ijtc-41	93	15	misuse	misuse	NOUN
ijtc-41	93	16	,	,	PUNCT
ijtc-41	93	17	a	a	DET
ijtc-41	93	18	treaty	treaty	NOUN
ijtc-41	93	19	for	for	ADP
ijtc-41	93	20	expediting	expedite	VERB
ijtc-41	93	21	the	the	DET
ijtc-41	93	22	service	service	NOUN
ijtc-41	93	23	and	and	CCONJ
ijtc-41	93	24	good	good	ADJ
ijtc-41	93	25	flow	flow	NOUN
ijtc-41	93	26	is	be	AUX
ijtc-41	93	27	not	not	PART
ijtc-41	93	28	only	only	ADV
ijtc-41	93	29	for	for	ADP
ijtc-41	93	30	treaty	treaty	NOUN
ijtc-41	93	31	benefit	benefit	NOUN
ijtc-41	93	32	.	.	PUNCT
ijtc-41	94	1	8	8	X
ijtc-41	94	2	.	.	X
ijtc-41	94	3	form	form	NOUN
ijtc-41	94	4	dgt-1	dgt-1	PUNCT
ijtc-41	94	5	and	and	CCONJ
ijtc-41	94	6	dgt-2	dgt-2	PUNCT
ijtc-41	94	7	in	in	ADP
ijtc-41	94	8	per-61	per-61	NOUN
ijtc-41	94	9	/	/	SYM
ijtc-41	94	10	pj/2009	pj/2009	PROPN
ijtc-41	94	11	and	and	CCONJ
ijtc-41	94	12	beneficial	beneficial	ADJ
ijtc-41	94	13	owner	owner	NOUN
ijtc-41	94	14	criteria	criterion	NOUN
ijtc-41	94	15	in	in	ADP
ijtc-41	94	16	per-62	per-62	NOUN
ijtc-41	94	17	/	/	SYM
ijtc-41	94	18	pj/2009	pj/2009	PRON
ijtc-41	94	19	have	have	AUX
ijtc-41	94	20	not	not	PART
ijtc-41	94	21	sufficiently	sufficiently	ADV
ijtc-41	94	22	proved	prove	VERB
ijtc-41	94	23	that	that	SCONJ
ijtc-41	94	24	the	the	DET
ijtc-41	94	25	party	party	NOUN
ijtc-41	94	26	who	who	PRON
ijtc-41	94	27	received	receive	VERB
ijtc-41	94	28	foreign	foreign	ADJ
ijtc-41	94	29	income	income	NOUN
ijtc-41	94	30	is	be	AUX
ijtc-41	94	31	the	the	DET
ijtc-41	94	32	beneficial	beneficial	ADJ
ijtc-41	94	33	owner	owner	NOUN
ijtc-41	94	34	.	.	PUNCT
ijtc-41	95	1	beneficial	beneficial	ADJ
ijtc-41	95	2	owner	owner	NOUN
ijtc-41	95	3	examining	examine	VERB
ijtc-41	95	4	can	can	AUX
ijtc-41	95	5	be	be	AUX
ijtc-41	95	6	used	use	VERB
ijtc-41	95	7	with	with	ADP
ijtc-41	95	8	the	the	DET
ijtc-41	95	9	approach	approach	NOUN
ijtc-41	95	10	of	of	ADP
ijtc-41	95	11	misuse	misuse	NOUN
ijtc-41	95	12	of	of	ADP
ijtc-41	95	13	tax	tax	NOUN
ijtc-41	95	14	treaty	treaty	NOUN
ijtc-41	95	15	(	(	PUNCT
ijtc-41	95	16	treaty	treaty	NOUN
ijtc-41	95	17	abuse	abuse	NOUN
ijtc-41	95	18	)	)	PUNCT
ijtc-41	95	19	.	.	PUNCT
ijtc-41	96	1	to	to	PART
ijtc-41	96	2	examine	examine	VERB
ijtc-41	96	3	this	this	DET
ijtc-41	96	4	treaty	treaty	NOUN
ijtc-41	96	5	abuse	abuse	NOUN
ijtc-41	96	6	,	,	PUNCT
ijtc-41	96	7	it	it	PRON
ijtc-41	96	8	is	be	AUX
ijtc-41	96	9	done	do	VERB
ijtc-41	96	10	by	by	ADP
ijtc-41	96	11	conducting	conduct	VERB
ijtc-41	96	12	an	an	DET
ijtc-41	96	13	exchange	exchange	NOUN
ijtc-41	96	14	of	of	ADP
ijtc-41	96	15	information	information	NOUN
ijtc-41	96	16	.	.	PUNCT
ijtc-41	97	1	based	base	VERB
ijtc-41	97	2	on	on	ADP
ijtc-41	97	3	result	result	NOUN
ijtc-41	97	4	data	datum	NOUN
ijtc-41	97	5	of	of	ADP
ijtc-41	97	6	that	that	DET
ijtc-41	97	7	exchange	exchange	NOUN
ijtc-41	97	8	of	of	ADP
ijtc-41	97	9	information	information	NOUN
ijtc-41	97	10	,	,	PUNCT
ijtc-41	97	11	the	the	DET
ijtc-41	97	12	beneficial	beneficial	ADJ
ijtc-41	97	13	owner	owner	NOUN
ijtc-41	97	14	is	be	AUX
ijtc-41	97	15	analyzed	analyze	VERB
ijtc-41	97	16	,	,	PUNCT
ijtc-41	97	17	a	a	DET
ijtc-41	97	18	company	company	NOUN
ijtc-41	97	19	is	be	AUX
ijtc-41	97	20	not	not	PART
ijtc-41	97	21	a	a	DET
ijtc-41	97	22	beneficial	beneficial	ADJ
ijtc-41	97	23	owner	owner	NOUN
ijtc-41	97	24	if	if	SCONJ
ijtc-41	97	25	fulfill	fulfill	VERB
ijtc-41	97	26	the	the	DET
ijtc-41	97	27	conditions	condition	NOUN
ijtc-41	97	28	:	:	PUNCT
ijtc-41	97	29	a.	a.	NOUN
ijtc-41	97	30	the	the	DET
ijtc-41	97	31	company	company	NOUN
ijtc-41	97	32	was	be	AUX
ijtc-41	97	33	established	establish	VERB
ijtc-41	97	34	in	in	ADP
ijtc-41	97	35	tax	tax	NOUN
ijtc-41	97	36	treaty	treaty	NOUN
ijtc-41	97	37	cooperating	cooperate	VERB
ijtc-41	97	38	state	state	NOUN
ijtc-41	97	39	or	or	CCONJ
ijtc-41	97	40	the	the	DET
ijtc-41	97	41	structure	structure	NOUN
ijtc-41	97	42	setting	set	VERB
ijtc-41	97	43	/	/	SYM
ijtc-41	97	44	transaction	transaction	NOUN
ijtc-41	97	45	scheme	scheme	NOUN
ijtc-41	97	46	was	be	AUX
ijtc-41	97	47	not	not	PART
ijtc-41	97	48	only	only	ADV
ijtc-41	97	49	aimed	aim	VERB
ijtc-41	97	50	for	for	ADP
ijtc-41	97	51	tax	tax	NOUN
ijtc-41	97	52	treaty	treaty	NOUN
ijtc-41	97	53	utilization	utilization	NOUN
ijtc-41	97	54	;	;	PUNCT
ijtc-41	97	55	b.	b.	PROPN
ijtc-41	97	56	business	business	NOUN
ijtc-41	97	57	activity	activity	NOUN
ijtc-41	97	58	is	be	AUX
ijtc-41	97	59	managed	manage	VERB
ijtc-41	97	60	by	by	ADP
ijtc-41	97	61	own	own	ADJ
ijtc-41	97	62	management	management	NOUN
ijtc-41	97	63	which	which	PRON
ijtc-41	97	64	has	have	VERB
ijtc-41	97	65	sufficient	sufficient	ADJ
ijtc-41	97	66	authority	authority	NOUN
ijtc-41	97	67	to	to	PART
ijtc-41	97	68	do	do	AUX
ijtc-41	97	69	transactions	transaction	NOUN
ijtc-41	97	70	c.	c.	PROPN
ijtc-41	97	71	the	the	DET
ijtc-41	97	72	company	company	NOUN
ijtc-41	97	73	has	have	VERB
ijtc-41	97	74	employees	employee	NOUN
ijtc-41	97	75	;	;	PUNCT
ijtc-41	97	76	d.	d.	PROPN
ijtc-41	97	77	have	have	VERB
ijtc-41	97	78	business	business	NOUN
ijtc-41	97	79	activity	activity	NOUN
ijtc-41	97	80	or	or	CCONJ
ijtc-41	97	81	active	active	ADJ
ijtc-41	97	82	business	business	NOUN
ijtc-41	97	83	;	;	PUNCT
ijtc-41	97	84	33	33	NUM
ijtc-41	97	85	|	|	NOUN
ijtc-41	97	86	ilomata	ilomata	PROPN
ijtc-41	97	87	international	international	ADJ
ijtc-41	97	88	journal	journal	NOUN
ijtc-41	97	89	of	of	ADP
ijtc-41	97	90	tax	tax	PROPN
ijtc-41	97	91	&	&	CCONJ
ijtc-41	97	92	accounting	accounting	PROPN
ijtc-41	97	93	vol	vol	NOUN
ijtc-41	97	94	.	.	PROPN
ijtc-41	98	1	1	1	NUM
ijtc-41	99	1	no	no	NOUN
ijtc-41	99	2	.	.	NOUN
ijtc-41	100	1	1oct2019	1oct2019	NUM
ijtc-41	100	2	analysis	analysis	NOUN
ijtc-41	100	3	on	on	ADP
ijtc-41	100	4	exchange	exchange	NOUN
ijtc-41	100	5	of	of	ADP
ijtc-41	100	6	information	information	NOUN
ijtc-41	100	7	(	(	PUNCT
ijtc-41	100	8	eoi	eoi	NOUN
ijtc-41	100	9	)	)	PUNCT
ijtc-41	100	10	to	to	PART
ijtc-41	100	11	increase	increase	VERB
ijtc-41	100	12	the	the	DET
ijtc-41	100	13	quality	quality	NOUN
ijtc-41	100	14	of	of	ADP
ijtc-41	100	15	investigation	investigation	NOUN
ijtc-41	100	16	on	on	ADP
ijtc-41	100	17	beneficial	beneficial	ADJ
ijtc-41	100	18	owner	owner	NOUN
ijtc-41	100	19	dispute	dispute	NOUN
ijtc-41	100	20	(	(	PUNCT
ijtc-41	100	21	bo	bo	PROPN
ijtc-41	100	22	)	)	PUNCT
ijtc-41	100	23	according	accord	VERB
ijtc-41	100	24	to	to	ADP
ijtc-41	100	25	verdict	verdict	NOUN
ijtc-41	100	26	of	of	ADP
ijtc-41	100	27	tax	tax	NOUN
ijtc-41	100	28	court	court	NOUN
ijtc-41	100	29	from	from	ADP
ijtc-41	100	30	2013	2013	NUM
ijtc-41	100	31	to	to	ADP
ijtc-41	100	32	2015	2015	NUM
ijtc-41	100	33	in	in	ADP
ijtc-41	100	34	directorate	directorate	NOUN
ijtc-41	100	35	of	of	ADP
ijtc-41	100	36	objection	objection	NOUN
ijtc-41	100	37	and	and	CCONJ
ijtc-41	100	38	appeal	appeal	NOUN
ijtc-41	100	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	100	40	,	,	PUNCT
ijtc-41	100	41	sidik	sidik	PROPN
ijtc-41	100	42	e.	e.	PROPN
ijtc-41	100	43	income	income	PROPN
ijtc-41	100	44	from	from	ADP
ijtc-41	100	45	indonesia	indonesia	PROPN
ijtc-41	100	46	is	be	AUX
ijtc-41	100	47	in	in	ADP
ijtc-41	100	48	tax	tax	NOUN
ijtc-41	100	49	debt	debt	NOUN
ijtc-41	100	50	in	in	ADP
ijtc-41	100	51	received	receive	VERB
ijtc-41	100	52	country	country	NOUN
ijtc-41	100	53	;	;	PUNCT
ijtc-41	100	54	and	and	CCONJ
ijtc-41	100	55	f.	f.	PROPN
ijtc-41	100	56	not	not	PART
ijtc-41	100	57	using	use	VERB
ijtc-41	100	58	50	50	NUM
ijtc-41	100	59	%	%	NOUN
ijtc-41	100	60	(	(	PUNCT
ijtc-41	100	61	fifty	fifty	NUM
ijtc-41	100	62	percent	percent	NOUN
ijtc-41	100	63	)	)	PUNCT
ijtc-41	100	64	of	of	ADP
ijtc-41	100	65	the	the	DET
ijtc-41	100	66	total	total	ADJ
ijtc-41	100	67	income	income	NOUN
ijtc-41	100	68	to	to	PART
ijtc-41	100	69	fulfill	fulfill	VERB
ijtc-41	100	70	the	the	DET
ijtc-41	100	71	liability	liability	NOUN
ijtc-41	100	72	to	to	ADP
ijtc-41	100	73	any	any	DET
ijtc-41	100	74	other	other	ADJ
ijtc-41	100	75	party	party	NOUN
ijtc-41	100	76	in	in	ADP
ijtc-41	100	77	form	form	NOUN
ijtc-41	100	78	of	of	ADP
ijtc-41	100	79	:	:	PUNCT
ijtc-41	100	80	interest	interest	NOUN
ijtc-41	100	81	,	,	PUNCT
ijtc-41	100	82	royalty	royalty	NOUN
ijtc-41	100	83	,	,	PUNCT
ijtc-41	100	84	and	and	CCONJ
ijtc-41	100	85	any	any	DET
ijtc-41	100	86	other	other	ADJ
ijtc-41	100	87	honorarium	honorarium	NOUN
ijtc-41	100	88	.	.	PUNCT
ijtc-41	101	1	9	9	X
ijtc-41	101	2	.	.	X
ijtc-41	101	3	director	director	NOUN
ijtc-41	101	4	general	general	ADJ
ijtc-41	101	5	of	of	ADP
ijtc-41	101	6	tax	tax	NOUN
ijtc-41	101	7	regulation	regulation	NOUN
ijtc-41	101	8	number	number	NOUN
ijtc-41	101	9	61	61	NUM
ijtc-41	101	10	/	/	SYM
ijtc-41	101	11	pj./2009	pj./2009	NUM
ijtc-41	101	12	and	and	CCONJ
ijtc-41	101	13	director	director	NOUN
ijtc-41	101	14	general	general	ADJ
ijtc-41	101	15	of	of	ADP
ijtc-41	101	16	tax	tax	NOUN
ijtc-41	101	17	regulation	regulation	NOUN
ijtc-41	101	18	number	number	NOUN
ijtc-41	101	19	62	62	NUM
ijtc-41	101	20	/	/	SYM
ijtc-41	101	21	pj./2009	pj./2009	NUM
ijtc-41	101	22	about	about	ADP
ijtc-41	101	23	the	the	DET
ijtc-41	101	24	anticipation	anticipation	NOUN
ijtc-41	101	25	of	of	ADP
ijtc-41	101	26	treaty	treaty	NOUN
ijtc-41	101	27	abuse	abuse	NOUN
ijtc-41	101	28	that	that	PRON
ijtc-41	101	29	has	have	AUX
ijtc-41	101	30	been	be	AUX
ijtc-41	101	31	changed	change	VERB
ijtc-41	101	32	into	into	ADP
ijtc-41	101	33	per-25	per-25	NOUN
ijtc-41	101	34	/	/	SYM
ijtc-41	101	35	pj/2010	pj/2010	PROPN
ijtc-41	101	36	,	,	PUNCT
ijtc-41	101	37	in	in	ADP
ijtc-41	101	38	this	this	DET
ijtc-41	101	39	case	case	NOUN
ijtc-41	101	40	,	,	PUNCT
ijtc-41	101	41	it	it	PRON
ijtc-41	101	42	is	be	AUX
ijtc-41	101	43	a	a	DET
ijtc-41	101	44	form	form	NOUN
ijtc-41	101	45	of	of	ADP
ijtc-41	101	46	domestic	domestic	ADJ
ijtc-41	101	47	anti	anti	ADJ
ijtc-41	101	48	-	-	ADJ
ijtc-41	101	49	treaty	treaty	ADJ
ijtc-41	101	50	abuse	abuse	NOUN
ijtc-41	101	51	rules	rule	NOUN
ijtc-41	101	52	that	that	PRON
ijtc-41	101	53	could	could	AUX
ijtc-41	101	54	be	be	AUX
ijtc-41	101	55	applied	apply	VERB
ijtc-41	101	56	with	with	ADP
ijtc-41	101	57	provisions	provision	NOUN
ijtc-41	101	58	from	from	ADP
ijtc-41	101	59	tax	tax	NOUN
ijtc-41	101	60	treaty	treaty	NOUN
ijtc-41	101	61	.	.	PUNCT
ijtc-41	102	1	the	the	DET
ijtc-41	102	2	weakness	weakness	NOUN
ijtc-41	102	3	of	of	ADP
ijtc-41	102	4	director	director	NOUN
ijtc-41	102	5	general	general	ADJ
ijtc-41	102	6	of	of	ADP
ijtc-41	102	7	tax	tax	NOUN
ijtc-41	102	8	regulation	regulation	NOUN
ijtc-41	102	9	number	number	NOUN
ijtc-41	102	10	per-61	per-61	NOUN
ijtc-41	102	11	/	/	SYM
ijtc-41	102	12	pj./2009	pj./2009	NUM
ijtc-41	102	13	and	and	CCONJ
ijtc-41	102	14	per-61	per-61	NOUN
ijtc-41	102	15	/	/	SYM
ijtc-41	102	16	pj./2009	pj./2009	NUM
ijtc-41	102	17	is	be	AUX
ijtc-41	102	18	the	the	DET
ijtc-41	102	19	legal	legal	ADJ
ijtc-41	102	20	force	force	NOUN
ijtc-41	102	21	because	because	SCONJ
ijtc-41	102	22	director	director	NOUN
ijtc-41	102	23	general	general	NOUN
ijtc-41	102	24	of	of	ADP
ijtc-41	102	25	tax	tax	NOUN
ijtc-41	102	26	regulation	regulation	NOUN
ijtc-41	102	27	is	be	AUX
ijtc-41	102	28	not	not	PART
ijtc-41	102	29	included	include	VERB
ijtc-41	102	30	in	in	ADP
ijtc-41	102	31	the	the	DET
ijtc-41	102	32	hierarchy	hierarchy	NOUN
ijtc-41	102	33	of	of	ADP
ijtc-41	102	34	law	law	NOUN
ijtc-41	102	35	and	and	CCONJ
ijtc-41	102	36	regulations	regulation	NOUN
ijtc-41	102	37	and	and	CCONJ
ijtc-41	102	38	not	not	PART
ijtc-41	102	39	mandated	mandate	VERB
ijtc-41	102	40	by	by	ADP
ijtc-41	102	41	law	law	NOUN
ijtc-41	102	42	.	.	PUNCT
ijtc-41	103	1	10	10	NUM
ijtc-41	103	2	.	.	PUNCT
ijtc-41	104	1	the	the	DET
ijtc-41	104	2	related	related	ADJ
ijtc-41	104	3	case	case	NOUN
ijtc-41	104	4	of	of	ADP
ijtc-41	104	5	beneficial	beneficial	ADJ
ijtc-41	104	6	owner	owner	NOUN
ijtc-41	104	7	in	in	ADP
ijtc-41	104	8	the	the	DET
ijtc-41	104	9	world	world	NOUN
ijtc-41	104	10	that	that	PRON
ijtc-41	104	11	can	can	AUX
ijtc-41	104	12	be	be	AUX
ijtc-41	104	13	used	use	VERB
ijtc-41	104	14	as	as	ADP
ijtc-41	104	15	references	reference	NOUN
ijtc-41	104	16	such	such	ADJ
ijtc-41	104	17	as	as	ADP
ijtc-41	104	18	indofood	indofood	NOUN
ijtc-41	104	19	(	(	PUNCT
ijtc-41	104	20	uk	uk	PROPN
ijtc-41	104	21	)	)	PUNCT
ijtc-41	104	22	,	,	PUNCT
ijtc-41	104	23	prevost	prevost	PROPN
ijtc-41	104	24	2006	2006	NUM
ijtc-41	104	25	(	(	PUNCT
ijtc-41	104	26	canada	canada	PROPN
ijtc-41	104	27	)	)	PUNCT
ijtc-41	104	28	and	and	CCONJ
ijtc-41	104	29	v.	v.	ADP
ijtc-41	104	30	sa	sa	PROPN
ijtc-41	104	31	sweden	sweden	PROPN
ijtc-41	104	32	(	(	PUNCT
ijtc-41	104	33	2001	2001	NUM
ijtc-41	104	34	)	)	PUNCT
ijtc-41	104	35	11	11	NUM
ijtc-41	104	36	.	.	PUNCT
ijtc-41	105	1	entities	entity	NOUN
ijtc-41	105	2	that	that	PRON
ijtc-41	105	3	supports	support	VERB
ijtc-41	105	4	the	the	DET
ijtc-41	105	5	eoi	eoi	NOUN
ijtc-41	105	6	usage	usage	NOUN
ijtc-41	105	7	in	in	ADP
ijtc-41	105	8	increasing	increase	VERB
ijtc-41	105	9	the	the	DET
ijtc-41	105	10	quality	quality	NOUN
ijtc-41	105	11	of	of	ADP
ijtc-41	105	12	tax	tax	NOUN
ijtc-41	105	13	auditing	auditing	NOUN
ijtc-41	105	14	on	on	ADP
ijtc-41	105	15	beneficial	beneficial	ADJ
ijtc-41	105	16	owner	owner	NOUN
ijtc-41	105	17	dispute	dispute	NOUN
ijtc-41	105	18	are	be	AUX
ijtc-41	105	19	good	good	ADJ
ijtc-41	105	20	quality	quality	NOUN
ijtc-41	105	21	and	and	CCONJ
ijtc-41	105	22	quantity	quantity	NOUN
ijtc-41	105	23	of	of	ADP
ijtc-41	105	24	investigator	investigator	NOUN
ijtc-41	105	25	,	,	PUNCT
ijtc-41	105	26	competent	competent	ADJ
ijtc-41	105	27	database	database	NOUN
ijtc-41	105	28	,	,	PUNCT
ijtc-41	105	29	obedience	obedience	NOUN
ijtc-41	105	30	of	of	ADP
ijtc-41	105	31	taxpayer	taxpayer	NOUN
ijtc-41	105	32	,	,	PUNCT
ijtc-41	105	33	appropriate	appropriate	ADJ
ijtc-41	105	34	investigation	investigation	NOUN
ijtc-41	105	35	technique	technique	NOUN
ijtc-41	105	36	,	,	PUNCT
ijtc-41	105	37	and	and	CCONJ
ijtc-41	105	38	clear	clear	ADJ
ijtc-41	105	39	and	and	CCONJ
ijtc-41	105	40	unambiguous	unambiguous	ADJ
ijtc-41	105	41	regulation	regulation	NOUN
ijtc-41	105	42	of	of	ADP
ijtc-41	105	43	bo	bo	PROPN
ijtc-41	105	44	and	and	CCONJ
ijtc-41	105	45	eoi	eoi	NOUN
ijtc-41	105	46	,	,	PUNCT
ijtc-41	105	47	good	good	ADJ
ijtc-41	105	48	cooperation	cooperation	NOUN
ijtc-41	105	49	between	between	ADP
ijtc-41	105	50	cooperating	cooperate	VERB
ijtc-41	105	51	countries	country	NOUN
ijtc-41	105	52	,	,	PUNCT
ijtc-41	105	53	solid	solid	ADJ
ijtc-41	105	54	coordination	coordination	NOUN
ijtc-41	105	55	and	and	CCONJ
ijtc-41	105	56	support	support	NOUN
ijtc-41	105	57	around	around	ADP
ijtc-41	105	58	dgt	dgt	PROPN
ijtc-41	105	59	internal	internal	ADJ
ijtc-41	105	60	unit	unit	NOUN
ijtc-41	105	61	.	.	PUNCT
ijtc-41	106	1	12	12	NUM
ijtc-41	106	2	.	.	PUNCT
ijtc-41	107	1	entities	entity	NOUN
ijtc-41	107	2	that	that	PRON
ijtc-41	107	3	obstruct	obstruct	VERB
ijtc-41	107	4	eoi	eoi	ADJ
ijtc-41	107	5	usage	usage	NOUN
ijtc-41	107	6	to	to	PART
ijtc-41	107	7	increase	increase	VERB
ijtc-41	107	8	the	the	DET
ijtc-41	107	9	quality	quality	NOUN
ijtc-41	107	10	of	of	ADP
ijtc-41	107	11	investigation	investigation	NOUN
ijtc-41	107	12	of	of	ADP
ijtc-41	107	13	beneficial	beneficial	ADJ
ijtc-41	107	14	owner	owner	NOUN
ijtc-41	107	15	dispute	dispute	NOUN
ijtc-41	107	16	are	be	AUX
ijtc-41	107	17	human	human	ADJ
ijtc-41	107	18	resource	resource	NOUN
ijtc-41	107	19	,	,	PUNCT
ijtc-41	107	20	those	those	PRON
ijtc-41	107	21	are	be	AUX
ijtc-41	107	22	inadequate	inadequate	ADJ
ijtc-41	107	23	quality	quality	NOUN
ijtc-41	107	24	and	and	CCONJ
ijtc-41	107	25	quantity	quantity	NOUN
ijtc-41	107	26	of	of	ADP
ijtc-41	107	27	investigator	investigator	NOUN
ijtc-41	107	28	,	,	PUNCT
ijtc-41	107	29	incompetent	incompetent	ADJ
ijtc-41	107	30	database	database	NOUN
ijtc-41	107	31	of	of	ADP
ijtc-41	107	32	dgp	dgp	PROPN
ijtc-41	107	33	,	,	PUNCT
ijtc-41	107	34	limited	limited	ADJ
ijtc-41	107	35	period	period	NOUN
ijtc-41	107	36	of	of	ADP
ijtc-41	107	37	investigation	investigation	NOUN
ijtc-41	107	38	,	,	PUNCT
ijtc-41	107	39	weak	weak	ADJ
ijtc-41	107	40	regulations	regulation	NOUN
ijtc-41	107	41	about	about	ADP
ijtc-41	107	42	beneficial	beneficial	ADJ
ijtc-41	107	43	owner	owner	NOUN
ijtc-41	107	44	,	,	PUNCT
ijtc-41	107	45	judge	judge	NOUN
ijtc-41	107	46	's	's	PART
ijtc-41	107	47	misinterpretation	misinterpretation	NOUN
ijtc-41	107	48	,	,	PUNCT
ijtc-41	107	49	insufficient	insufficient	ADJ
ijtc-41	107	50	and	and	CCONJ
ijtc-41	107	51	unclear	unclear	ADJ
ijtc-41	107	52	information	information	NOUN
ijtc-41	107	53	in	in	ADP
ijtc-41	107	54	eoi	eoi	NOUN
ijtc-41	107	55	,	,	PUNCT
ijtc-41	107	56	answer	answer	NOUN
ijtc-41	107	57	of	of	ADP
ijtc-41	107	58	eoi	eoi	ADJ
ijtc-41	107	59	request	request	NOUN
ijtc-41	107	60	that	that	PRON
ijtc-41	107	61	has	have	AUX
ijtc-41	107	62	not	not	PART
ijtc-41	107	63	immediately	immediately	ADV
ijtc-41	107	64	fulfilled	fulfil	VERB
ijtc-41	107	65	by	by	ADP
ijtc-41	107	66	cooperating	cooperate	VERB
ijtc-41	107	67	government	government	NOUN
ijtc-41	107	68	.	.	PUNCT
ijtc-41	108	1	13	13	NUM
ijtc-41	108	2	.	.	PUNCT
ijtc-41	108	3	efforts	effort	NOUN
ijtc-41	108	4	that	that	PRON
ijtc-41	108	5	could	could	AUX
ijtc-41	108	6	be	be	AUX
ijtc-41	108	7	done	do	VERB
ijtc-41	108	8	to	to	PART
ijtc-41	108	9	support	support	VERB
ijtc-41	108	10	eoi	eoi	ADJ
ijtc-41	108	11	usage	usage	NOUN
ijtc-41	108	12	in	in	ADP
ijtc-41	108	13	increasing	increase	VERB
ijtc-41	108	14	the	the	DET
ijtc-41	108	15	quality	quality	NOUN
ijtc-41	108	16	of	of	ADP
ijtc-41	108	17	tax	tax	NOUN
ijtc-41	108	18	auditing	auditing	NOUN
ijtc-41	108	19	and	and	CCONJ
ijtc-41	108	20	beneficial	beneficial	ADJ
ijtc-41	108	21	owner	owner	NOUN
ijtc-41	108	22	dispute	dispute	NOUN
ijtc-41	108	23	are	be	AUX
ijtc-41	108	24	to	to	PART
ijtc-41	108	25	increase	increase	VERB
ijtc-41	108	26	the	the	DET
ijtc-41	108	27	quality	quality	NOUN
ijtc-41	108	28	of	of	ADP
ijtc-41	108	29	investigator	investigator	NOUN
ijtc-41	108	30	human	human	ADJ
ijtc-41	108	31	resource	resource	NOUN
ijtc-41	108	32	,	,	PUNCT
ijtc-41	108	33	forming	form	VERB
ijtc-41	108	34	a	a	DET
ijtc-41	108	35	competent	competent	ADJ
ijtc-41	108	36	database	database	NOUN
ijtc-41	108	37	system	system	NOUN
ijtc-41	108	38	,	,	PUNCT
ijtc-41	108	39	increase	increase	VERB
ijtc-41	108	40	the	the	DET
ijtc-41	108	41	knowledge	knowledge	NOUN
ijtc-41	108	42	awareness	awareness	NOUN
ijtc-41	108	43	of	of	ADP
ijtc-41	108	44	taxpayers	taxpayer	NOUN
ijtc-41	108	45	,	,	PUNCT
ijtc-41	108	46	arranging	arrange	VERB
ijtc-41	108	47	regulation	regulation	NOUN
ijtc-41	108	48	about	about	ADP
ijtc-41	108	49	direction	direction	NOUN
ijtc-41	108	50	of	of	ADP
ijtc-41	108	51	investigation	investigation	NOUN
ijtc-41	108	52	technique	technique	NOUN
ijtc-41	108	53	on	on	ADP
ijtc-41	108	54	beneficial	beneficial	ADJ
ijtc-41	108	55	owner	owner	NOUN
ijtc-41	108	56	dispute	dispute	NOUN
ijtc-41	108	57	,	,	PUNCT
ijtc-41	108	58	adding	add	VERB
ijtc-41	108	59	length	length	NOUN
ijtc-41	108	60	of	of	ADP
ijtc-41	108	61	investigation	investigation	NOUN
ijtc-41	108	62	period	period	NOUN
ijtc-41	108	63	,	,	PUNCT
ijtc-41	108	64	arranging	arrange	VERB
ijtc-41	108	65	a	a	DET
ijtc-41	108	66	clear	clear	ADJ
ijtc-41	108	67	law	law	NOUN
ijtc-41	108	68	about	about	ADP
ijtc-41	108	69	beneficial	beneficial	ADJ
ijtc-41	108	70	owner	owner	NOUN
ijtc-41	108	71	in	in	ADP
ijtc-41	108	72	determining	determine	VERB
ijtc-41	108	73	which	which	PRON
ijtc-41	108	74	has	have	VERB
ijtc-41	108	75	more	more	ADJ
ijtc-41	108	76	authority	authority	NOUN
ijtc-41	108	77	in	in	ADP
ijtc-41	108	78	indonesia	indonesia	PROPN
ijtc-41	108	79	's	's	PART
ijtc-41	108	80	law	law	NOUN
ijtc-41	108	81	and	and	CCONJ
ijtc-41	108	82	regulation	regulation	NOUN
ijtc-41	108	83	—	—	PUNCT
ijtc-41	108	84	minister	minister	NOUN
ijtc-41	108	85	of	of	ADP
ijtc-41	108	86	finance	finance	NOUN
ijtc-41	108	87	regulation	regulation	NOUN
ijtc-41	108	88	,	,	PUNCT
ijtc-41	108	89	increasing	increase	VERB
ijtc-41	108	90	the	the	DET
ijtc-41	108	91	cooperation	cooperation	NOUN
ijtc-41	108	92	with	with	ADP
ijtc-41	108	93	tax	tax	NOUN
ijtc-41	108	94	treaty	treaty	NOUN
ijtc-41	108	95	cooperating	cooperate	VERB
ijtc-41	108	96	countries	country	NOUN
ijtc-41	108	97	or	or	CCONJ
ijtc-41	108	98	oecd	oecd	PROPN
ijtc-41	108	99	and	and	CCONJ
ijtc-41	108	100	harmonizing	harmonize	VERB
ijtc-41	108	101	the	the	DET
ijtc-41	108	102	coordination	coordination	NOUN
ijtc-41	108	103	among	among	ADP
ijtc-41	108	104	internal	internal	ADJ
ijtc-41	108	105	dgt	dgt	NOUN
ijtc-41	108	106	units	unit	NOUN
ijtc-41	108	107	(	(	PUNCT
ijtc-41	108	108	michalos	michalo	NOUN
ijtc-41	108	109	,	,	PUNCT
ijtc-41	108	110	2019	2019	NUM
ijtc-41	108	111	)	)	PUNCT
ijtc-41	109	1	34	34	NUM
ijtc-41	110	1	|	|	ADV
ijtc-41	110	2	ilomata	ilomata	PROPN
ijtc-41	110	3	international	international	ADJ
ijtc-41	110	4	journal	journal	NOUN
ijtc-41	110	5	of	of	ADP
ijtc-41	110	6	tax	tax	PROPN
ijtc-41	110	7	&	&	CCONJ
ijtc-41	110	8	accounting	accounting	PROPN
ijtc-41	110	9	vol	vol	NOUN
ijtc-41	110	10	.	.	PROPN
ijtc-41	111	1	1	1	NUM
ijtc-41	111	2	no	no	NOUN
ijtc-41	111	3	.	.	NOUN
ijtc-41	112	1	1oct2019	1oct2019	NUM
ijtc-41	112	2	analysis	analysis	NOUN
ijtc-41	112	3	on	on	ADP
ijtc-41	112	4	exchange	exchange	NOUN
ijtc-41	112	5	of	of	ADP
ijtc-41	112	6	information	information	NOUN
ijtc-41	112	7	(	(	PUNCT
ijtc-41	112	8	eoi	eoi	NOUN
ijtc-41	112	9	)	)	PUNCT
ijtc-41	112	10	to	to	PART
ijtc-41	112	11	increase	increase	VERB
ijtc-41	112	12	the	the	DET
ijtc-41	112	13	quality	quality	NOUN
ijtc-41	112	14	of	of	ADP
ijtc-41	112	15	investigation	investigation	NOUN
ijtc-41	112	16	on	on	ADP
ijtc-41	112	17	beneficial	beneficial	ADJ
ijtc-41	112	18	owner	owner	NOUN
ijtc-41	112	19	dispute	dispute	NOUN
ijtc-41	112	20	(	(	PUNCT
ijtc-41	112	21	bo	bo	PROPN
ijtc-41	112	22	)	)	PUNCT
ijtc-41	112	23	according	accord	VERB
ijtc-41	112	24	to	to	ADP
ijtc-41	112	25	verdict	verdict	NOUN
ijtc-41	112	26	of	of	ADP
ijtc-41	112	27	tax	tax	NOUN
ijtc-41	112	28	court	court	NOUN
ijtc-41	112	29	from	from	ADP
ijtc-41	112	30	2013	2013	NUM
ijtc-41	112	31	to	to	ADP
ijtc-41	112	32	2015	2015	NUM
ijtc-41	112	33	in	in	ADP
ijtc-41	112	34	directorate	directorate	NOUN
ijtc-41	112	35	of	of	ADP
ijtc-41	112	36	objection	objection	NOUN
ijtc-41	112	37	and	and	CCONJ
ijtc-41	112	38	appeal	appeal	NOUN
ijtc-41	112	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	112	40	,	,	PUNCT
ijtc-41	112	41	sidik	sidik	ADJ
ijtc-41	112	42	suggestions	suggestion	NOUN
ijtc-41	112	43	that	that	SCONJ
ijtc-41	112	44	the	the	DET
ijtc-41	112	45	researchers	researcher	NOUN
ijtc-41	112	46	could	could	AUX
ijtc-41	112	47	give	give	VERB
ijtc-41	112	48	related	relate	VERB
ijtc-41	112	49	to	to	ADP
ijtc-41	112	50	the	the	DET
ijtc-41	112	51	result	result	NOUN
ijtc-41	112	52	of	of	ADP
ijtc-41	112	53	research	research	NOUN
ijtc-41	112	54	are	be	AUX
ijtc-41	112	55	among	among	ADP
ijtc-41	112	56	these	these	DET
ijtc-41	112	57	lines	line	NOUN
ijtc-41	112	58	:	:	PUNCT
ijtc-41	112	59	1	1	X
ijtc-41	112	60	.	.	X
ijtc-41	112	61	investigator	investigator	NOUN
ijtc-41	112	62	human	human	ADJ
ijtc-41	112	63	resource	resource	NOUN
ijtc-41	112	64	policies	policy	NOUN
ijtc-41	112	65	a.	a.	NOUN
ijtc-41	112	66	increasing	increase	VERB
ijtc-41	112	67	in	in	ADP
ijtc-41	112	68	human	human	ADJ
ijtc-41	112	69	resource	resource	NOUN
ijtc-41	112	70	capacity	capacity	NOUN
ijtc-41	112	71	through	through	ADP
ijtc-41	112	72	programs	program	NOUN
ijtc-41	112	73	:	:	PUNCT
ijtc-41	112	74	socialization	socialization	NOUN
ijtc-41	112	75	,	,	PUNCT
ijtc-41	112	76	sharing	share	VERB
ijtc-41	112	77	knowledge	knowledge	NOUN
ijtc-41	112	78	,	,	PUNCT
ijtc-41	112	79	seminars	seminar	NOUN
ijtc-41	112	80	,	,	PUNCT
ijtc-41	112	81	crash	crash	NOUN
ijtc-41	112	82	courses	course	NOUN
ijtc-41	112	83	,	,	PUNCT
ijtc-41	112	84	in	in	ADP
ijtc-41	112	85	-	-	PUNCT
ijtc-41	112	86	house	house	NOUN
ijtc-41	112	87	training	training	NOUN
ijtc-41	112	88	about	about	ADP
ijtc-41	112	89	the	the	DET
ijtc-41	112	90	theory	theory	NOUN
ijtc-41	112	91	and	and	CCONJ
ijtc-41	112	92	eoi	eoi	ADJ
ijtc-41	112	93	implementation	implementation	NOUN
ijtc-41	112	94	or	or	CCONJ
ijtc-41	112	95	international	international	ADJ
ijtc-41	112	96	taxation	taxation	NOUN
ijtc-41	112	97	theory	theory	NOUN
ijtc-41	112	98	especially	especially	ADV
ijtc-41	112	99	about	about	ADP
ijtc-41	112	100	beneficial	beneficial	ADJ
ijtc-41	112	101	owner	owner	NOUN
ijtc-41	112	102	dispute	dispute	NOUN
ijtc-41	112	103	from	from	ADP
ijtc-41	112	104	international	international	ADJ
ijtc-41	112	105	directorate	directorate	NOUN
ijtc-41	112	106	of	of	ADP
ijtc-41	112	107	tax	tax	NOUN
ijtc-41	112	108	.	.	PUNCT
ijtc-41	113	1	increasing	increase	VERB
ijtc-41	113	2	in	in	ADP
ijtc-41	113	3	the	the	DET
ijtc-41	113	4	capacity	capacity	NOUN
ijtc-41	113	5	of	of	ADP
ijtc-41	113	6	human	human	ADJ
ijtc-41	113	7	resource	resource	NOUN
ijtc-41	113	8	is	be	AUX
ijtc-41	113	9	done	do	VERB
ijtc-41	113	10	thoroughly	thoroughly	ADV
ijtc-41	113	11	,	,	PUNCT
ijtc-41	113	12	considering	consider	VERB
ijtc-41	113	13	there	there	PRON
ijtc-41	113	14	are	be	VERB
ijtc-41	113	15	not	not	PART
ijtc-41	113	16	any	any	DET
ijtc-41	113	17	specialization	specialization	NOUN
ijtc-41	113	18	in	in	ADP
ijtc-41	113	19	investigators	investigator	NOUN
ijtc-41	113	20	that	that	SCONJ
ijtc-41	113	21	only	only	ADV
ijtc-41	113	22	handling	handle	VERB
ijtc-41	113	23	beneficial	beneficial	ADJ
ijtc-41	113	24	owner	owner	NOUN
ijtc-41	113	25	investigation	investigation	NOUN
ijtc-41	113	26	.	.	PUNCT
ijtc-41	114	1	b.	b.	PROPN
ijtc-41	114	2	forming	form	VERB
ijtc-41	114	3	the	the	DET
ijtc-41	114	4	international	international	ADJ
ijtc-41	114	5	taxation	taxation	NOUN
ijtc-41	114	6	team	team	NOUN
ijtc-41	114	7	but	but	CCONJ
ijtc-41	114	8	still	still	ADV
ijtc-41	114	9	refers	refer	VERB
ijtc-41	114	10	to	to	ADP
ijtc-41	114	11	international	international	ADJ
ijtc-41	114	12	taxation	taxation	NOUN
ijtc-41	114	13	provision	provision	NOUN
ijtc-41	114	14	that	that	PRON
ijtc-41	114	15	applicable	applicable	ADJ
ijtc-41	114	16	and	and	CCONJ
ijtc-41	114	17	other	other	ADJ
ijtc-41	114	18	country	country	NOUN
ijtc-41	114	19	provisions	provision	NOUN
ijtc-41	114	20	that	that	PRON
ijtc-41	114	21	applied	apply	VERB
ijtc-41	114	22	technical	technical	ADJ
ijtc-41	114	23	guidance	guidance	NOUN
ijtc-41	114	24	or	or	CCONJ
ijtc-41	114	25	assistance	assistance	NOUN
ijtc-41	114	26	to	to	ADP
ijtc-41	114	27	the	the	DET
ijtc-41	114	28	functional	functional	ADJ
ijtc-41	114	29	including	include	VERB
ijtc-41	114	30	truth	truth	NOUN
ijtc-41	114	31	investigator	investigator	NOUN
ijtc-41	114	32	and	and	CCONJ
ijtc-41	114	33	appeal	appeal	NOUN
ijtc-41	114	34	officers	officer	NOUN
ijtc-41	114	35	about	about	ADP
ijtc-41	114	36	eoi	eoi	ADJ
ijtc-41	114	37	usage	usage	NOUN
ijtc-41	114	38	and	and	CCONJ
ijtc-41	114	39	beneficial	beneficial	ADJ
ijtc-41	114	40	owner	owner	NOUN
ijtc-41	114	41	disputes	dispute	NOUN
ijtc-41	114	42	.	.	PUNCT
ijtc-41	115	1	c.	c.	NOUN
ijtc-41	115	2	improvement	improvement	NOUN
ijtc-41	115	3	in	in	ADP
ijtc-41	115	4	mutation	mutation	NOUN
ijtc-41	115	5	pattern	pattern	NOUN
ijtc-41	115	6	with	with	ADP
ijtc-41	115	7	looking	look	VERB
ijtc-41	115	8	at	at	ADP
ijtc-41	115	9	specialization	specialization	NOUN
ijtc-41	115	10	note	note	NOUN
ijtc-41	115	11	owned	own	VERB
ijtc-41	115	12	by	by	ADP
ijtc-41	115	13	each	each	DET
ijtc-41	115	14	investigator	investigator	NOUN
ijtc-41	115	15	2	2	NUM
ijtc-41	115	16	.	.	PUNCT
ijtc-41	115	17	forming	form	VERB
ijtc-41	115	18	competent	competent	ADJ
ijtc-41	115	19	database	database	NOUN
ijtc-41	115	20	with	with	ADP
ijtc-41	115	21	:	:	PUNCT
ijtc-41	115	22	a.	a.	NOUN
ijtc-41	115	23	maximizing	maximize	VERB
ijtc-41	115	24	the	the	DET
ijtc-41	115	25	exchange	exchange	NOUN
ijtc-41	115	26	of	of	ADP
ijtc-41	115	27	information	information	NOUN
ijtc-41	115	28	with	with	ADP
ijtc-41	115	29	tax	tax	NOUN
ijtc-41	115	30	treaty	treaty	NOUN
ijtc-41	115	31	cooperating	cooperate	VERB
ijtc-41	115	32	countries	country	NOUN
ijtc-41	115	33	'	'	PART
ijtc-41	115	34	taxation	taxation	NOUN
ijtc-41	115	35	authority	authority	NOUN
ijtc-41	115	36	.	.	PUNCT
ijtc-41	116	1	hence	hence	ADV
ijtc-41	116	2	,	,	PUNCT
ijtc-41	116	3	complete	complete	ADJ
ijtc-41	116	4	data	datum	NOUN
ijtc-41	116	5	from	from	ADP
ijtc-41	116	6	exchange	exchange	NOUN
ijtc-41	116	7	of	of	ADP
ijtc-41	116	8	information	information	NOUN
ijtc-41	116	9	can	can	AUX
ijtc-41	116	10	be	be	AUX
ijtc-41	116	11	obtained	obtain	VERB
ijtc-41	116	12	in	in	ADP
ijtc-41	116	13	a	a	DET
ijtc-41	116	14	short	short	ADJ
ijtc-41	116	15	time	time	NOUN
ijtc-41	116	16	i.a	i.a	PROPN
ijtc-41	116	17	,	,	PUNCT
ijtc-41	116	18	financial	financial	ADJ
ijtc-41	116	19	report	report	NOUN
ijtc-41	116	20	,	,	PUNCT
ijtc-41	116	21	deed	deed	NOUN
ijtc-41	116	22	of	of	ADP
ijtc-41	116	23	incorporation	incorporation	NOUN
ijtc-41	116	24	,	,	PUNCT
ijtc-41	116	25	cooperation	cooperation	NOUN
ijtc-41	116	26	income	income	NOUN
ijtc-41	116	27	tax	tax	NOUN
ijtc-41	116	28	return	return	NOUN
ijtc-41	116	29	,	,	PUNCT
ijtc-41	116	30	list	list	NOUN
ijtc-41	116	31	of	of	ADP
ijtc-41	116	32	directors	director	NOUN
ijtc-41	116	33	and	and	CCONJ
ijtc-41	116	34	commissioners	commissioner	NOUN
ijtc-41	116	35	,	,	PUNCT
ijtc-41	116	36	and	and	CCONJ
ijtc-41	116	37	photos	photo	NOUN
ijtc-41	116	38	of	of	ADP
ijtc-41	116	39	cooperation	cooperation	NOUN
ijtc-41	116	40	in	in	ADP
ijtc-41	116	41	cooperating	cooperate	VERB
ijtc-41	116	42	countries	country	NOUN
ijtc-41	116	43	.	.	PUNCT
ijtc-41	117	1	the	the	DET
ijtc-41	117	2	database	database	NOUN
ijtc-41	117	3	is	be	AUX
ijtc-41	117	4	also	also	ADV
ijtc-41	117	5	necessary	necessary	ADJ
ijtc-41	117	6	for	for	SCONJ
ijtc-41	117	7	spontaneous	spontaneous	ADJ
ijtc-41	117	8	or	or	CCONJ
ijtc-41	117	9	automatic	automatic	ADJ
ijtc-41	117	10	eoi	eoi	NOUN
ijtc-41	117	11	with	with	ADP
ijtc-41	117	12	the	the	DET
ijtc-41	117	13	database	database	NOUN
ijtc-41	117	14	which	which	PRON
ijtc-41	117	15	indonesia	indonesia	PROPN
ijtc-41	117	16	have	have	VERB
ijtc-41	117	17	can	can	AUX
ijtc-41	117	18	do	do	VERB
ijtc-41	117	19	spontaneous	spontaneous	ADJ
ijtc-41	117	20	and	and	CCONJ
ijtc-41	117	21	automatic	automatic	ADJ
ijtc-41	117	22	eoi	eoi	NOUN
ijtc-41	117	23	so	so	SCONJ
ijtc-41	117	24	that	that	SCONJ
ijtc-41	117	25	cooperating	cooperate	VERB
ijtc-41	117	26	countries	country	NOUN
ijtc-41	117	27	are	be	AUX
ijtc-41	117	28	delightfully	delightfully	ADV
ijtc-41	117	29	expected	expect	VERB
ijtc-41	117	30	to	to	PART
ijtc-41	117	31	do	do	VERB
ijtc-41	117	32	the	the	DET
ijtc-41	117	33	same	same	ADJ
ijtc-41	117	34	treatment	treatment	NOUN
ijtc-41	117	35	and	and	CCONJ
ijtc-41	117	36	give	give	VERB
ijtc-41	117	37	the	the	DET
ijtc-41	117	38	answers	answer	NOUN
ijtc-41	117	39	on	on	ADP
ijtc-41	117	40	every	every	DET
ijtc-41	117	41	requested	request	VERB
ijtc-41	117	42	information	information	NOUN
ijtc-41	117	43	in	in	ADP
ijtc-41	117	44	eoi	eoi	X
ijtc-41	117	45	;	;	PUNCT
ijtc-41	117	46	b.	b.	PROPN
ijtc-41	117	47	synergy	synergy	NOUN
ijtc-41	117	48	and	and	CCONJ
ijtc-41	117	49	cooperation	cooperation	NOUN
ijtc-41	117	50	with	with	ADP
ijtc-41	117	51	the	the	DET
ijtc-41	117	52	related	relate	VERB
ijtc-41	117	53	institution	institution	NOUN
ijtc-41	117	54	on	on	ADP
ijtc-41	117	55	database	database	NOUN
ijtc-41	117	56	forming	form	VERB
ijtc-41	117	57	;	;	PUNCT
ijtc-41	117	58	c.	c.	PROPN
ijtc-41	117	59	forming	form	VERB
ijtc-41	117	60	an	an	DET
ijtc-41	117	61	integrated	integrate	VERB
ijtc-41	117	62	database	database	NOUN
ijtc-41	117	63	in	in	ADP
ijtc-41	117	64	tax	tax	NOUN
ijtc-41	117	65	authority	authority	NOUN
ijtc-41	117	66	in	in	ADP
ijtc-41	117	67	indonesia	indonesia	PROPN
ijtc-41	117	68	about	about	ADP
ijtc-41	117	69	the	the	DET
ijtc-41	117	70	cross	cross	ADJ
ijtc-41	117	71	-	-	ADJ
ijtc-41	117	72	border	border	ADJ
ijtc-41	117	73	transaction	transaction	NOUN
ijtc-41	117	74	which	which	PRON
ijtc-41	117	75	occurs	occur	VERB
ijtc-41	117	76	to	to	ADP
ijtc-41	117	77	the	the	DET
ijtc-41	117	78	indonesian	indonesian	ADJ
ijtc-41	117	79	taxpayer	taxpayer	PROPN
ijtc-41	117	80	.	.	PUNCT
ijtc-41	118	1	3	3	X
ijtc-41	118	2	.	.	X
ijtc-41	118	3	investigation	investigation	NOUN
ijtc-41	118	4	policies	policy	NOUN
ijtc-41	118	5	:	:	PUNCT
ijtc-41	118	6	35	35	NUM
ijtc-41	118	7	|	|	NOUN
ijtc-41	118	8	ilomata	ilomata	PROPN
ijtc-41	118	9	international	international	ADJ
ijtc-41	118	10	journal	journal	NOUN
ijtc-41	118	11	of	of	ADP
ijtc-41	118	12	tax	tax	PROPN
ijtc-41	118	13	&	&	CCONJ
ijtc-41	118	14	accounting	accounting	PROPN
ijtc-41	118	15	vol	vol	NOUN
ijtc-41	118	16	.	.	PROPN
ijtc-41	118	17	1	1	NUM
ijtc-41	118	18	no	no	NOUN
ijtc-41	118	19	.	.	NOUN
ijtc-41	119	1	1oct2019	1oct2019	NUM
ijtc-41	119	2	analysis	analysis	NOUN
ijtc-41	119	3	on	on	ADP
ijtc-41	119	4	exchange	exchange	NOUN
ijtc-41	119	5	of	of	ADP
ijtc-41	119	6	information	information	NOUN
ijtc-41	119	7	(	(	PUNCT
ijtc-41	119	8	eoi	eoi	NOUN
ijtc-41	119	9	)	)	PUNCT
ijtc-41	119	10	to	to	PART
ijtc-41	119	11	increase	increase	VERB
ijtc-41	119	12	the	the	DET
ijtc-41	119	13	quality	quality	NOUN
ijtc-41	119	14	of	of	ADP
ijtc-41	119	15	investigation	investigation	NOUN
ijtc-41	119	16	on	on	ADP
ijtc-41	119	17	beneficial	beneficial	ADJ
ijtc-41	119	18	owner	owner	NOUN
ijtc-41	119	19	dispute	dispute	NOUN
ijtc-41	119	20	(	(	PUNCT
ijtc-41	119	21	bo	bo	PROPN
ijtc-41	119	22	)	)	PUNCT
ijtc-41	119	23	according	accord	VERB
ijtc-41	119	24	to	to	ADP
ijtc-41	119	25	verdict	verdict	NOUN
ijtc-41	119	26	of	of	ADP
ijtc-41	119	27	tax	tax	NOUN
ijtc-41	119	28	court	court	NOUN
ijtc-41	119	29	from	from	ADP
ijtc-41	119	30	2013	2013	NUM
ijtc-41	119	31	to	to	ADP
ijtc-41	119	32	2015	2015	NUM
ijtc-41	119	33	in	in	ADP
ijtc-41	119	34	directorate	directorate	NOUN
ijtc-41	119	35	of	of	ADP
ijtc-41	119	36	objection	objection	NOUN
ijtc-41	119	37	and	and	CCONJ
ijtc-41	119	38	appeal	appeal	NOUN
ijtc-41	119	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	119	40	,	,	PUNCT
ijtc-41	119	41	sidik	sidik	ADJ
ijtc-41	119	42	a.	a.	NOUN
ijtc-41	119	43	making	make	VERB
ijtc-41	119	44	provisions	provision	NOUN
ijtc-41	119	45	about	about	ADP
ijtc-41	119	46	investigation	investigation	NOUN
ijtc-41	119	47	technique	technique	NOUN
ijtc-41	119	48	guidance	guidance	NOUN
ijtc-41	119	49	on	on	ADP
ijtc-41	119	50	beneficial	beneficial	ADJ
ijtc-41	119	51	owner	owner	NOUN
ijtc-41	119	52	disputes	dispute	NOUN
ijtc-41	119	53	.	.	PUNCT
ijtc-41	120	1	thus	thus	ADV
ijtc-41	120	2	,	,	PUNCT
ijtc-41	120	3	the	the	DET
ijtc-41	120	4	technique	technique	NOUN
ijtc-41	120	5	can	can	AUX
ijtc-41	120	6	be	be	AUX
ijtc-41	120	7	used	use	VERB
ijtc-41	120	8	as	as	ADP
ijtc-41	120	9	investigating	investigate	VERB
ijtc-41	120	10	reverence	reverence	NOUN
ijtc-41	120	11	in	in	ADP
ijtc-41	120	12	order	order	NOUN
ijtc-41	120	13	to	to	ADP
ijtc-41	120	14	investigating	investigate	VERB
ijtc-41	120	15	beneficial	beneficial	ADJ
ijtc-41	120	16	owner	owner	NOUN
ijtc-41	120	17	dispute	dispute	NOUN
ijtc-41	120	18	related	relate	VERB
ijtc-41	120	19	especially	especially	ADV
ijtc-41	120	20	how	how	SCONJ
ijtc-41	120	21	to	to	PART
ijtc-41	120	22	take	take	VERB
ijtc-41	120	23	advantage	advantage	NOUN
ijtc-41	120	24	or	or	CCONJ
ijtc-41	120	25	investigation	investigation	NOUN
ijtc-41	120	26	period	period	NOUN
ijtc-41	120	27	with	with	ADP
ijtc-41	120	28	eoi	eoi	ADJ
ijtc-41	120	29	usage	usage	NOUN
ijtc-41	120	30	about	about	ADP
ijtc-41	120	31	getting	get	VERB
ijtc-41	120	32	eoi	eoi	ADJ
ijtc-41	120	33	answer	answer	NOUN
ijtc-41	120	34	from	from	ADP
ijtc-41	120	35	competent	competent	ADJ
ijtc-41	120	36	authority	authority	NOUN
ijtc-41	120	37	(	(	PUNCT
ijtc-41	120	38	ca	ca	NOUN
ijtc-41	120	39	)	)	PUNCT
ijtc-41	120	40	of	of	ADP
ijtc-41	120	41	cooperating	cooperate	VERB
ijtc-41	120	42	states	state	NOUN
ijtc-41	120	43	or	or	CCONJ
ijtc-41	120	44	possibility	possibility	NOUN
ijtc-41	120	45	about	about	ADP
ijtc-41	120	46	evidence	evidence	NOUN
ijtc-41	120	47	information	information	NOUN
ijtc-41	120	48	development	development	NOUN
ijtc-41	120	49	or	or	CCONJ
ijtc-41	120	50	explanation	explanation	NOUN
ijtc-41	120	51	that	that	PRON
ijtc-41	120	52	requires	require	VERB
ijtc-41	120	53	eoi	eoi	NOUN
ijtc-41	120	54	with	with	ADP
ijtc-41	120	55	previous	previous	ADJ
ijtc-41	120	56	cooperating	cooperate	VERB
ijtc-41	120	57	country	country	NOUN
ijtc-41	120	58	ca	can	AUX
ijtc-41	120	59	,	,	PUNCT
ijtc-41	120	60	or	or	CCONJ
ijtc-41	120	61	even	even	ADV
ijtc-41	120	62	other	other	ADJ
ijtc-41	120	63	countries	country	NOUN
ijtc-41	120	64	ca	can	AUX
ijtc-41	120	65	.	.	PUNCT
ijtc-41	120	66	b.	b.	PROPN
ijtc-41	120	67	extended	extend	VERB
ijtc-41	120	68	period	period	NOUN
ijtc-41	120	69	of	of	ADP
ijtc-41	120	70	investigation	investigation	NOUN
ijtc-41	120	71	.	.	PUNCT
ijtc-41	121	1	investigation	investigation	NOUN
ijtc-41	121	2	period	period	NOUN
ijtc-41	121	3	in	in	ADP
ijtc-41	121	4	special	special	ADJ
ijtc-41	121	5	criteria	criterion	NOUN
ijtc-41	121	6	is	be	AUX
ijtc-41	121	7	4	4	NUM
ijtc-41	121	8	months	month	NOUN
ijtc-41	121	9	,	,	PUNCT
ijtc-41	121	10	with	with	ADP
ijtc-41	121	11	that	that	DET
ijtc-41	121	12	time	time	NOUN
ijtc-41	121	13	,	,	PUNCT
ijtc-41	121	14	investigators	investigator	NOUN
ijtc-41	121	15	found	find	VERB
ijtc-41	121	16	it	it	PRON
ijtc-41	121	17	hard	hard	ADJ
ijtc-41	121	18	to	to	PART
ijtc-41	121	19	do	do	VERB
ijtc-41	121	20	investigations	investigation	NOUN
ijtc-41	121	21	because	because	SCONJ
ijtc-41	121	22	the	the	DET
ijtc-41	121	23	eoi	eoi	PROPN
ijtc-41	121	24	data	data	PROPN
ijtc-41	121	25	has	have	AUX
ijtc-41	121	26	not	not	PART
ijtc-41	121	27	yet	yet	ADV
ijtc-41	121	28	received	receive	VERB
ijtc-41	121	29	.	.	PUNCT
ijtc-41	122	1	for	for	ADP
ijtc-41	122	2	comparison	comparison	NOUN
ijtc-41	122	3	,	,	PUNCT
ijtc-41	122	4	in	in	ADP
ijtc-41	122	5	india	india	PROPN
ijtc-41	122	6	only	only	ADV
ijtc-41	122	7	for	for	ADP
ijtc-41	122	8	bo	bo	PROPN
ijtc-41	122	9	investigation	investigation	NOUN
ijtc-41	122	10	that	that	PRON
ijtc-41	122	11	requires	require	VERB
ijtc-41	122	12	eoi	eoi	NOUN
ijtc-41	122	13	,	,	PUNCT
ijtc-41	122	14	the	the	DET
ijtc-41	122	15	period	period	NOUN
ijtc-41	122	16	is	be	AUX
ijtc-41	122	17	set	set	VERB
ijtc-41	122	18	for	for	ADP
ijtc-41	122	19	2	2	NUM
ijtc-41	122	20	years	year	NOUN
ijtc-41	122	21	.	.	PUNCT
ijtc-41	123	1	4	4	X
ijtc-41	123	2	.	.	X
ijtc-41	123	3	policies	policy	NOUN
ijtc-41	123	4	about	about	ADP
ijtc-41	123	5	bo	bo	PROPN
ijtc-41	123	6	with	with	ADP
ijtc-41	123	7	arranging	arrange	VERB
ijtc-41	123	8	new	new	ADJ
ijtc-41	123	9	clear	clear	ADJ
ijtc-41	123	10	and	and	CCONJ
ijtc-41	123	11	unambiguous	unambiguous	ADJ
ijtc-41	123	12	regulations	regulation	NOUN
ijtc-41	123	13	about	about	ADP
ijtc-41	123	14	beneficial	beneficial	ADJ
ijtc-41	123	15	owner	owner	NOUN
ijtc-41	123	16	for	for	ADP
ijtc-41	123	17	taxpayer	taxpayer	NOUN
ijtc-41	123	18	and	and	CCONJ
ijtc-41	123	19	investigator	investigator	NOUN
ijtc-41	123	20	in	in	ADP
ijtc-41	123	21	determining	determine	VERB
ijtc-41	123	22	beneficial	beneficial	ADJ
ijtc-41	123	23	owner	owner	NOUN
ijtc-41	123	24	which	which	PRON
ijtc-41	123	25	has	have	VERB
ijtc-41	123	26	more	more	ADJ
ijtc-41	123	27	authority	authority	NOUN
ijtc-41	123	28	in	in	ADP
ijtc-41	123	29	indonesia	indonesia	PROPN
ijtc-41	123	30	's	's	PART
ijtc-41	123	31	law	law	NOUN
ijtc-41	123	32	and	and	CCONJ
ijtc-41	123	33	regulation	regulation	NOUN
ijtc-41	123	34	,	,	PUNCT
ijtc-41	123	35	in	in	ADP
ijtc-41	123	36	this	this	DET
ijtc-41	123	37	case	case	NOUN
ijtc-41	123	38	,	,	PUNCT
ijtc-41	123	39	minister	minister	NOUN
ijtc-41	123	40	of	of	ADP
ijtc-41	123	41	finance	finance	NOUN
ijtc-41	123	42	.	.	PUNCT
ijtc-41	124	1	5	5	X
ijtc-41	124	2	.	.	X
ijtc-41	124	3	dgt	dgt	NOUN
ijtc-41	124	4	organization	organization	NOUN
ijtc-41	124	5	policies	policy	NOUN
ijtc-41	124	6	a.	a.	NOUN
ijtc-41	124	7	increasing	increase	VERB
ijtc-41	124	8	the	the	DET
ijtc-41	124	9	cooperation	cooperation	NOUN
ijtc-41	124	10	between	between	ADP
ijtc-41	124	11	tax	tax	NOUN
ijtc-41	124	12	treaty	treaty	NOUN
ijtc-41	124	13	countries	country	NOUN
ijtc-41	124	14	and	and	CCONJ
ijtc-41	124	15	oecd	oecd	PROPN
ijtc-41	124	16	especially	especially	ADV
ijtc-41	124	17	in	in	ADP
ijtc-41	124	18	harmonizing	harmonize	VERB
ijtc-41	124	19	law	law	NOUN
ijtc-41	124	20	about	about	ADP
ijtc-41	124	21	the	the	DET
ijtc-41	124	22	beneficial	beneficial	ADJ
ijtc-41	124	23	owner	owner	NOUN
ijtc-41	124	24	.	.	PUNCT
ijtc-41	125	1	b.	b.	PROPN
ijtc-41	125	2	maintain	maintain	VERB
ijtc-41	125	3	strong	strong	ADJ
ijtc-41	125	4	coordination	coordination	NOUN
ijtc-41	125	5	among	among	ADP
ijtc-41	125	6	internal	internal	ADJ
ijtc-41	125	7	units	unit	NOUN
ijtc-41	125	8	of	of	ADP
ijtc-41	125	9	dgt	dgt	NOUN
ijtc-41	125	10	.	.	PROPN
ijtc-41	126	1	6	6	X
ijtc-41	126	2	.	.	X
ijtc-41	126	3	increasing	increase	VERB
ijtc-41	126	4	the	the	DET
ijtc-41	126	5	obedience	obedience	NOUN
ijtc-41	126	6	and	and	CCONJ
ijtc-41	126	7	knowledge	knowledge	NOUN
ijtc-41	126	8	on	on	ADP
ijtc-41	126	9	taxpayer	taxpayer	NOUN
ijtc-41	126	10	on	on	ADP
ijtc-41	126	11	beneficial	beneficial	ADJ
ijtc-41	126	12	owner	owner	NOUN
ijtc-41	126	13	dispute	dispute	VERB
ijtc-41	126	14	through	through	ADP
ijtc-41	126	15	:	:	PUNCT
ijtc-41	126	16	a.	a.	NOUN
ijtc-41	126	17	socialization	socialization	NOUN
ijtc-41	126	18	to	to	PART
ijtc-41	126	19	taxpayer	taxpayer	NOUN
ijtc-41	126	20	to	to	PART
ijtc-41	126	21	increase	increase	VERB
ijtc-41	126	22	the	the	DET
ijtc-41	126	23	obedience	obedience	NOUN
ijtc-41	126	24	about	about	ADP
ijtc-41	126	25	the	the	DET
ijtc-41	126	26	investigation	investigation	NOUN
ijtc-41	126	27	in	in	ADP
ijtc-41	126	28	beneficial	beneficial	ADJ
ijtc-41	126	29	owner	owner	NOUN
ijtc-41	126	30	dispute	dispute	NOUN
ijtc-41	126	31	,	,	PUNCT
ijtc-41	126	32	for	for	ADP
ijtc-41	126	33	example	example	NOUN
ijtc-41	126	34	,	,	PUNCT
ijtc-41	126	35	deliverance	deliverance	NOUN
ijtc-41	126	36	and	and	CCONJ
ijtc-41	126	37	filing	filing	NOUN
ijtc-41	126	38	of	of	ADP
ijtc-41	126	39	certificate	certificate	NOUN
ijtc-41	126	40	of	of	ADP
ijtc-41	126	41	domicile	domicile	NOUN
ijtc-41	126	42	,	,	PUNCT
ijtc-41	126	43	data	datum	NOUN
ijtc-41	126	44	deliverance	deliverance	NOUN
ijtc-41	126	45	or	or	CCONJ
ijtc-41	126	46	document	document	NOUN
ijtc-41	126	47	,	,	PUNCT
ijtc-41	126	48	and	and	CCONJ
ijtc-41	126	49	definition	definition	NOUN
ijtc-41	126	50	.	.	PUNCT
ijtc-41	127	1	b.	b.	PROPN
ijtc-41	127	2	routine	routine	ADJ
ijtc-41	127	3	socialization	socialization	NOUN
ijtc-41	127	4	on	on	ADP
ijtc-41	127	5	regulations	regulation	NOUN
ijtc-41	127	6	about	about	ADP
ijtc-41	127	7	the	the	DET
ijtc-41	127	8	beneficial	beneficial	ADJ
ijtc-41	127	9	owner	owner	NOUN
ijtc-41	127	10	to	to	ADP
ijtc-41	127	11	the	the	DET
ijtc-41	127	12	taxpayer	taxpayer	NOUN
ijtc-41	127	13	that	that	PRON
ijtc-41	127	14	conducts	conduct	VERB
ijtc-41	127	15	a	a	DET
ijtc-41	127	16	transaction	transaction	NOUN
ijtc-41	127	17	with	with	ADP
ijtc-41	127	18	foreign	foreign	ADJ
ijtc-41	127	19	countries	country	NOUN
ijtc-41	127	20	.	.	PUNCT
ijtc-41	128	1	reference	reference	NOUN
ijtc-41	128	2	bacchetta	bacchetta	NOUN
ijtc-41	128	3	,	,	PUNCT
ijtc-41	128	4	p.	p.	PROPN
ijtc-41	128	5	,	,	PUNCT
ijtc-41	128	6	&	&	CCONJ
ijtc-41	128	7	espinosa	espinosa	PROPN
ijtc-41	128	8	,	,	PUNCT
ijtc-41	128	9	m.	m.	NOUN
ijtc-41	128	10	p.	p.	PROPN
ijtc-41	128	11	(	(	PUNCT
ijtc-41	128	12	1995	1995	NUM
ijtc-41	128	13	)	)	PUNCT
ijtc-41	128	14	.	.	PUNCT
ijtc-41	129	1	information	information	NOUN
ijtc-41	129	2	sharing	sharing	NOUN
ijtc-41	129	3	and	and	CCONJ
ijtc-41	129	4	tax	tax	NOUN
ijtc-41	129	5	competition	competition	NOUN
ijtc-41	129	6	among	among	ADP
ijtc-41	129	7	governments	government	NOUN
ijtc-41	129	8	.	.	PUNCT
ijtc-41	130	1	journal	journal	PROPN
ijtc-41	130	2	of	of	ADP
ijtc-41	130	3	international	international	ADJ
ijtc-41	130	4	economics	economic	NOUN
ijtc-41	130	5	,	,	PUNCT
ijtc-41	130	6	39(1–2	39(1–2	PROPN
ijtc-41	130	7	)	)	PUNCT
ijtc-41	130	8	,	,	PUNCT
ijtc-41	130	9	103–121	103–121	NUM
ijtc-41	130	10	.	.	PUNCT
ijtc-41	131	1	https://doi.org/10.1016/0022-1996(94)01356-w	https://doi.org/10.1016/0022-1996(94)01356-w	CCONJ
ijtc-41	131	2	bacchetta	bacchetta	NOUN
ijtc-41	131	3	,	,	PUNCT
ijtc-41	131	4	p.	p.	PROPN
ijtc-41	131	5	,	,	PUNCT
ijtc-41	131	6	&	&	CCONJ
ijtc-41	131	7	espinosa	espinosa	PROPN
ijtc-41	131	8	,	,	PUNCT
ijtc-41	131	9	m.	m.	NOUN
ijtc-41	131	10	p.	p.	PROPN
ijtc-41	131	11	(	(	PUNCT
ijtc-41	131	12	2000	2000	NUM
ijtc-41	131	13	)	)	PUNCT
ijtc-41	131	14	.	.	PUNCT
ijtc-41	132	1	exchange	exchange	NOUN
ijtc-41	132	2	-	-	PUNCT
ijtc-41	132	3	of	of	ADP
ijtc-41	132	4	-	-	PUNCT
ijtc-41	132	5	information	information	NOUN
ijtc-41	132	6	clauses	clause	NOUN
ijtc-41	132	7	in	in	ADP
ijtc-41	132	8	international	international	ADJ
ijtc-41	132	9	tax	tax	NOUN
ijtc-41	132	10	treaties	treaty	NOUN
ijtc-41	132	11	.	.	PUNCT
ijtc-41	133	1	international	international	ADJ
ijtc-41	133	2	tax	tax	NOUN
ijtc-41	133	3	and	and	CCONJ
ijtc-41	133	4	public	public	ADJ
ijtc-41	133	5	finance	finance	NOUN
ijtc-41	133	6	,	,	PUNCT
ijtc-41	133	7	7(3	7(3	NUM
ijtc-41	133	8	)	)	PUNCT
ijtc-41	133	9	,	,	PUNCT
ijtc-41	133	10	36	36	NUM
ijtc-41	133	11	|	|	NOUN
ijtc-41	133	12	ilomata	ilomata	PROPN
ijtc-41	133	13	international	international	ADJ
ijtc-41	133	14	journal	journal	NOUN
ijtc-41	133	15	of	of	ADP
ijtc-41	133	16	tax	tax	PROPN
ijtc-41	133	17	&	&	CCONJ
ijtc-41	133	18	accounting	accounting	PROPN
ijtc-41	133	19	vol	vol	NOUN
ijtc-41	133	20	.	.	PROPN
ijtc-41	133	21	1	1	NUM
ijtc-41	134	1	no	no	NOUN
ijtc-41	134	2	.	.	NOUN
ijtc-41	135	1	1oct2019	1oct2019	NUM
ijtc-41	135	2	analysis	analysis	NOUN
ijtc-41	135	3	on	on	ADP
ijtc-41	135	4	exchange	exchange	NOUN
ijtc-41	135	5	of	of	ADP
ijtc-41	135	6	information	information	NOUN
ijtc-41	135	7	(	(	PUNCT
ijtc-41	135	8	eoi	eoi	NOUN
ijtc-41	135	9	)	)	PUNCT
ijtc-41	135	10	to	to	PART
ijtc-41	135	11	increase	increase	VERB
ijtc-41	135	12	the	the	DET
ijtc-41	135	13	quality	quality	NOUN
ijtc-41	135	14	of	of	ADP
ijtc-41	135	15	investigation	investigation	NOUN
ijtc-41	135	16	on	on	ADP
ijtc-41	135	17	beneficial	beneficial	ADJ
ijtc-41	135	18	owner	owner	NOUN
ijtc-41	135	19	dispute	dispute	NOUN
ijtc-41	135	20	(	(	PUNCT
ijtc-41	135	21	bo	bo	PROPN
ijtc-41	135	22	)	)	PUNCT
ijtc-41	135	23	according	accord	VERB
ijtc-41	135	24	to	to	ADP
ijtc-41	135	25	verdict	verdict	NOUN
ijtc-41	135	26	of	of	ADP
ijtc-41	135	27	tax	tax	NOUN
ijtc-41	135	28	court	court	NOUN
ijtc-41	135	29	from	from	ADP
ijtc-41	135	30	2013	2013	NUM
ijtc-41	135	31	to	to	ADP
ijtc-41	135	32	2015	2015	NUM
ijtc-41	135	33	in	in	ADP
ijtc-41	135	34	directorate	directorate	NOUN
ijtc-41	135	35	of	of	ADP
ijtc-41	135	36	objection	objection	NOUN
ijtc-41	135	37	and	and	CCONJ
ijtc-41	135	38	appeal	appeal	NOUN
ijtc-41	135	39	hartasetiadi	hartasetiadi	NOUN
ijtc-41	135	40	,	,	PUNCT
ijtc-41	135	41	sidik	sidik	NOUN
ijtc-41	135	42	275–293	275–293	NUM
ijtc-41	135	43	.	.	PUNCT
ijtc-41	136	1	https://doi.org/10.1023/a:1008753629558	https://doi.org/10.1023/a:1008753629558	PROPN
ijtc-41	136	2	bucovetsky	bucovetsky	PROPN
ijtc-41	136	3	,	,	PUNCT
ijtc-41	136	4	s.	s.	PROPN
ijtc-41	136	5	,	,	PUNCT
ijtc-41	136	6	marchand	marchand	PROPN
ijtc-41	136	7	,	,	PUNCT
ijtc-41	136	8	m.	m.	NOUN
ijtc-41	136	9	,	,	PUNCT
ijtc-41	136	10	&	&	CCONJ
ijtc-41	136	11	pestieau	pestieau	PROPN
ijtc-41	136	12	,	,	PUNCT
ijtc-41	136	13	p.	p.	NOUN
ijtc-41	136	14	(	(	PUNCT
ijtc-41	136	15	1998	1998	NUM
ijtc-41	136	16	)	)	PUNCT
ijtc-41	136	17	.	.	PUNCT
ijtc-41	137	1	tax	tax	NOUN
ijtc-41	137	2	competition	competition	NOUN
ijtc-41	137	3	and	and	CCONJ
ijtc-41	137	4	revelation	revelation	NOUN
ijtc-41	137	5	of	of	ADP
ijtc-41	137	6	preferences	preference	NOUN
ijtc-41	137	7	for	for	ADP
ijtc-41	137	8	public	public	ADJ
ijtc-41	137	9	expenditure	expenditure	NOUN
ijtc-41	137	10	.	.	PUNCT
ijtc-41	138	1	journal	journal	PROPN
ijtc-41	138	2	of	of	ADP
ijtc-41	138	3	urban	urban	ADJ
ijtc-41	138	4	economics	economic	NOUN
ijtc-41	138	5	,	,	PUNCT
ijtc-41	138	6	44(3	44(3	NOUN
ijtc-41	138	7	)	)	PUNCT
ijtc-41	138	8	,	,	PUNCT
ijtc-41	138	9	367–390	367–390	NUM
ijtc-41	138	10	.	.	PUNCT
ijtc-41	139	1	https://doi.org/10.1006/juec.1997.2075	https://doi.org/10.1006/juec.1997.2075	PROPN
ijtc-41	139	2	eggert	eggert	PROPN
ijtc-41	139	3	,	,	PUNCT
ijtc-41	139	4	w.	w.	PROPN
ijtc-41	139	5	,	,	PUNCT
ijtc-41	139	6	&	&	CCONJ
ijtc-41	139	7	kolmar	kolmar	PROPN
ijtc-41	139	8	,	,	PUNCT
ijtc-41	139	9	m.	m.	NOUN
ijtc-41	139	10	(	(	PUNCT
ijtc-41	139	11	2004	2004	NUM
ijtc-41	139	12	)	)	PUNCT
ijtc-41	139	13	.	.	PUNCT
ijtc-41	140	1	the	the	DET
ijtc-41	140	2	taxation	taxation	NOUN
ijtc-41	140	3	of	of	ADP
ijtc-41	140	4	financial	financial	ADJ
ijtc-41	140	5	capital	capital	NOUN
ijtc-41	140	6	under	under	ADP
ijtc-41	140	7	asymmetric	asymmetric	ADJ
ijtc-41	140	8	information	information	NOUN
ijtc-41	140	9	and	and	CCONJ
ijtc-41	140	10	the	the	DET
ijtc-41	140	11	tax	tax	NOUN
ijtc-41	140	12	-	-	PUNCT
ijtc-41	140	13	competition	competition	NOUN
ijtc-41	140	14	paradox	paradox	NOUN
ijtc-41	140	15	.	.	PUNCT
ijtc-41	141	1	scandinavian	scandinavian	ADJ
ijtc-41	141	2	journal	journal	PROPN
ijtc-41	141	3	of	of	ADP
ijtc-41	141	4	economics	economic	NOUN
ijtc-41	141	5	,	,	PUNCT
ijtc-41	141	6	106(1	106(1	NUM
ijtc-41	141	7	)	)	PUNCT
ijtc-41	141	8	,	,	PUNCT
ijtc-41	141	9	83–106	83–106	NUM
ijtc-41	141	10	.	.	PUNCT
ijtc-41	142	1	https://doi.org/10.1111/j.0347-0520.2004.t01-1-00349.x	https://doi.org/10.1111/j.0347-0520.2004.t01-1-00349.x	PROPN
ijtc-41	142	2	gallemore	gallemore	NOUN
ijtc-41	142	3	,	,	PUNCT
ijtc-41	142	4	j.	j.	PROPN
ijtc-41	142	5	,	,	PUNCT
ijtc-41	142	6	&	&	CCONJ
ijtc-41	142	7	labro	labro	PROPN
ijtc-41	142	8	,	,	PUNCT
ijtc-41	142	9	e.	e.	PROPN
ijtc-41	142	10	(	(	PUNCT
ijtc-41	142	11	2015	2015	NUM
ijtc-41	142	12	)	)	PUNCT
ijtc-41	142	13	.	.	PUNCT
ijtc-41	143	1	the	the	DET
ijtc-41	143	2	importance	importance	NOUN
ijtc-41	143	3	of	of	ADP
ijtc-41	143	4	the	the	DET
ijtc-41	143	5	internal	internal	ADJ
ijtc-41	143	6	information	information	NOUN
ijtc-41	143	7	environment	environment	NOUN
ijtc-41	143	8	for	for	ADP
ijtc-41	143	9	tax	tax	NOUN
ijtc-41	143	10	avoidance	avoidance	NOUN
ijtc-41	143	11	.	.	PUNCT
ijtc-41	144	1	journal	journal	NOUN
ijtc-41	144	2	of	of	ADP
ijtc-41	144	3	accounting	accounting	NOUN
ijtc-41	144	4	and	and	CCONJ
ijtc-41	144	5	economics	economic	NOUN
ijtc-41	144	6	,	,	PUNCT
ijtc-41	144	7	60(1	60(1	NUM
ijtc-41	144	8	)	)	PUNCT
ijtc-41	144	9	,	,	PUNCT
ijtc-41	144	10	149–167	149–167	NUM
ijtc-41	144	11	.	.	PUNCT
ijtc-41	145	1	https://doi.org/10.1016/j.jacceco.2014.09.005	https://doi.org/10.1016/j.jacceco.2014.09.005	X
ijtc-41	145	2	giuliodori	giuliodori	ADV
ijtc-41	145	3	,	,	PUNCT
ijtc-41	145	4	m.	m.	NOUN
ijtc-41	145	5	,	,	PUNCT
ijtc-41	145	6	&	&	CCONJ
ijtc-41	145	7	beetsma	beetsma	PROPN
ijtc-41	145	8	,	,	PUNCT
ijtc-41	145	9	r.	r.	PROPN
ijtc-41	145	10	(	(	PUNCT
ijtc-41	145	11	2008	2008	NUM
ijtc-41	145	12	)	)	PUNCT
ijtc-41	145	13	.	.	PUNCT
ijtc-41	146	1	on	on	ADP
ijtc-41	146	2	the	the	DET
ijtc-41	146	3	relationship	relationship	NOUN
ijtc-41	146	4	between	between	ADP
ijtc-41	146	5	fiscal	fiscal	ADJ
ijtc-41	146	6	plans	plan	NOUN
ijtc-41	146	7	in	in	ADP
ijtc-41	146	8	the	the	DET
ijtc-41	146	9	european	european	PROPN
ijtc-41	146	10	union	union	PROPN
ijtc-41	146	11	:	:	PUNCT
ijtc-41	146	12	an	an	DET
ijtc-41	146	13	empirical	empirical	ADJ
ijtc-41	146	14	analysis	analysis	NOUN
ijtc-41	146	15	based	base	VERB
ijtc-41	146	16	on	on	ADP
ijtc-41	146	17	real	real	ADJ
ijtc-41	146	18	-	-	PUNCT
ijtc-41	146	19	time	time	NOUN
ijtc-41	146	20	data	datum	NOUN
ijtc-41	146	21	.	.	PUNCT
ijtc-41	147	1	journal	journal	PROPN
ijtc-41	147	2	of	of	ADP
ijtc-41	147	3	comparative	comparative	ADJ
ijtc-41	147	4	economics	economic	NOUN
ijtc-41	147	5	,	,	PUNCT
ijtc-41	147	6	36(2	36(2	NUM
ijtc-41	147	7	)	)	PUNCT
ijtc-41	147	8	,	,	PUNCT
ijtc-41	147	9	221–242	221–242	NUM
ijtc-41	147	10	.	.	PUNCT
ijtc-41	148	1	https://doi.org/	https://doi.org/	VERB
ijtc-41	148	2	10.1016	10.1016	NUM
ijtc-41	148	3	/	/	SYM
ijtc-41	148	4	j.jce.2007.11.002	j.jce.2007.11.002	PROPN
ijtc-41	148	5	makris	makris	PROPN
ijtc-41	148	6	,	,	PUNCT
ijtc-41	148	7	m.	m.	NOUN
ijtc-41	148	8	(	(	PUNCT
ijtc-41	148	9	2003	2003	NUM
ijtc-41	148	10	)	)	PUNCT
ijtc-41	148	11	.	.	PUNCT
ijtc-41	149	1	international	international	ADJ
ijtc-41	149	2	tax	tax	NOUN
ijtc-41	149	3	competition	competition	NOUN
ijtc-41	149	4	:	:	PUNCT
ijtc-41	149	5	there	there	PRON
ijtc-41	149	6	is	be	VERB
ijtc-41	149	7	no	no	DET
ijtc-41	149	8	need	need	NOUN
ijtc-41	149	9	for	for	ADP
ijtc-41	149	10	cooperation	cooperation	NOUN
ijtc-41	149	11	in	in	ADP
ijtc-41	149	12	information	information	NOUN
ijtc-41	149	13	sharing	sharing	NOUN
ijtc-41	149	14	.	.	PUNCT
ijtc-41	150	1	review	review	NOUN
ijtc-41	150	2	of	of	ADP
ijtc-41	150	3	international	international	ADJ
ijtc-41	150	4	economics	economic	NOUN
ijtc-41	150	5	,	,	PUNCT
ijtc-41	150	6	11(3	11(3	NUM
ijtc-41	150	7	)	)	PUNCT
ijtc-41	150	8	,	,	PUNCT
ijtc-41	150	9	555–567	555–567	NUM
ijtc-41	150	10	.	.	PUNCT
ijtc-41	151	1	https://doi.org/10.1111/1467-9396.00402	https://doi.org/10.1111/1467-9396.00402	PROPN
ijtc-41	151	2	marshall	marshall	PROPN
ijtc-41	151	3	,	,	PUNCT
ijtc-41	151	4	c.	c.	PROPN
ijtc-41	151	5	,	,	PUNCT
ijtc-41	151	6	&	&	CCONJ
ijtc-41	151	7	rossman	rossman	PROPN
ijtc-41	151	8	,	,	PUNCT
ijtc-41	151	9	g.	g.	PROPN
ijtc-41	151	10	b.	b.	PROPN
ijtc-41	151	11	(	(	PUNCT
ijtc-41	151	12	1999	1999	NUM
ijtc-41	151	13	)	)	PUNCT
ijtc-41	151	14	.	.	PUNCT
ijtc-41	152	1	designing	design	VERB
ijtc-41	152	2	qualitative	qualitative	ADJ
ijtc-41	152	3	research	research	NOUN
ijtc-41	152	4	.	.	PUNCT
ijtc-41	153	1	3rd	3rd	ADJ
ijtc-41	153	2	edition	edition	NOUN
ijtc-41	153	3	.	.	PUNCT
ijtc-41	154	1	thousand	thousand	NUM
ijtc-41	154	2	oaks	oak	NOUN
ijtc-41	154	3	.	.	PUNCT
ijtc-41	155	1	michalos	michalos	PROPN
ijtc-41	155	2	,	,	PUNCT
ijtc-41	155	3	a.	a.	PROPN
ijtc-41	155	4	c.	c.	PROPN
ijtc-41	155	5	(	(	PUNCT
ijtc-41	155	6	2019	2019	NUM
ijtc-41	155	7	)	)	PUNCT
ijtc-41	155	8	.	.	PUNCT
ijtc-41	156	1	global	global	ADJ
ijtc-41	156	2	forum	forum	PROPN
ijtc-41	156	3	on	on	ADP
ijtc-41	156	4	transparency	transparency	NOUN
ijtc-41	156	5	and	and	CCONJ
ijtc-41	156	6	exchange	exchange	NOUN
ijtc-41	156	7	of	of	ADP
ijtc-41	156	8	information	information	NOUN
ijtc-41	156	9	for	for	ADP
ijtc-41	156	10	tax	tax	NOUN
ijtc-41	156	11	purposes	purpose	NOUN
ijtc-41	156	12	.	.	PUNCT
ijtc-41	157	1	in	in	ADP
ijtc-41	157	2	encyclopedia	encyclopedia	NOUN
ijtc-41	157	3	of	of	ADP
ijtc-41	157	4	business	business	NOUN
ijtc-41	157	5	and	and	CCONJ
ijtc-41	157	6	professional	professional	ADJ
ijtc-41	157	7	ethics	ethic	NOUN
ijtc-41	157	8	(	(	PUNCT
ijtc-41	157	9	pp	pp	ADJ
ijtc-41	157	10	.	.	PUNCT
ijtc-41	157	11	1–3	1–3	NUM
ijtc-41	157	12	)	)	PUNCT
ijtc-41	157	13	.	.	PUNCT
ijtc-41	158	1	https://doi.org/10.1007/978-3-319-235141_1162-1	https://doi.org/10.1007/978-3-319-235141_1162-1	PROPN
ijtc-41	158	2	neuman	neuman	PROPN
ijtc-41	158	3	,	,	PUNCT
ijtc-41	158	4	w.	w.	PROPN
ijtc-41	158	5	l.	l.	PROPN
ijtc-41	158	6	(	(	PUNCT
ijtc-41	158	7	2011	2011	NUM
ijtc-41	158	8	)	)	PUNCT
ijtc-41	158	9	.	.	PUNCT
ijtc-41	159	1	social	social	ADJ
ijtc-41	159	2	research	research	NOUN
ijtc-41	159	3	methods	method	NOUN
ijtc-41	159	4	:	:	PUNCT
ijtc-41	159	5	qualitative	qualitative	NOUN
ijtc-41	159	6	and	and	CCONJ
ijtc-41	159	7	quantitative	quantitative	ADJ
ijtc-41	159	8	approaches	approach	NOUN
ijtc-41	159	9	.	.	PUNCT
ijtc-41	160	1	in	in	ADP
ijtc-41	160	2	pearson	pearson	PROPN
ijtc-41	160	3	education	education	NOUN
ijtc-41	160	4	.	.	PUNCT
ijtc-41	161	1	37	37	NUM
ijtc-41	161	2	|	|	ADV
ijtc-41	161	3	ilomata	ilomata	PROPN
ijtc-41	161	4	international	international	ADJ
ijtc-41	161	5	journal	journal	NOUN
ijtc-41	161	6	of	of	ADP
ijtc-41	161	7	tax	tax	PROPN
ijtc-41	161	8	&	&	CCONJ
ijtc-41	161	9	accounting	accounting	PROPN
ijtc-41	161	10	vol	vol	NOUN
ijtc-41	161	11	.	.	PROPN
ijtc-41	161	12	1	1	NUM
ijtc-41	161	13	no	no	NOUN
ijtc-41	161	14	.	.	PUNCT
ijtc-41	162	1	1oct2019	1oct2019	NUM
ijtc-41	162	2	reference	reference	NOUN