id	sid	tid	token	lemma	pos
ijtc-412	1	1	the	the	DET
ijtc-412	1	2	effect	effect	NOUN
ijtc-412	1	3	of	of	ADP
ijtc-412	1	4	the	the	DET
ijtc-412	1	5	implementation	implementation	NOUN
ijtc-412	1	6	of	of	ADP
ijtc-412	1	7	e	e	NOUN
ijtc-412	1	8	-	-	NOUN
ijtc-412	1	9	invoice	invoice	ADJ
ijtc-412	1	10	3.0	3.0	NUM
ijtc-412	1	11	ilomata	ilomata	NOUN
ijtc-412	1	12	international	international	ADJ
ijtc-412	1	13	journal	journal	NOUN
ijtc-412	1	14	of	of	ADP
ijtc-412	1	15	tax	tax	PROPN
ijtc-412	1	16	&	&	CCONJ
ijtc-412	1	17	accounting	account	VERB
ijtc-412	1	18	p	p	PROPN
ijtc-412	1	19	-	-	PUNCT
ijtc-412	1	20	issn	issn	NOUN
ijtc-412	1	21	:	:	PUNCT
ijtc-412	1	22	2714	2714	NUM
ijtc-412	1	23	-	-	SYM
ijtc-412	1	24	9838	9838	NUM
ijtc-412	1	25	;	;	PUNCT
ijtc-412	1	26	e	e	X
ijtc-412	1	27	-	-	PUNCT
ijtc-412	1	28	issn	issn	NOUN
ijtc-412	1	29	:	:	PUNCT
ijtc-412	1	30	2714	2714	NUM
ijtc-412	1	31	-	-	SYM
ijtc-412	1	32	9846	9846	NUM
ijtc-412	1	33	volume	volume	NOUN
ijtc-412	1	34	3	3	NUM
ijtc-412	1	35	,	,	PUNCT
ijtc-412	1	36	issue	issue	NOUN
ijtc-412	1	37	1	1	NUM
ijtc-412	1	38	january	january	PROPN
ijtc-412	1	39	2022	2022	NUM
ijtc-412	1	40	page	page	NOUN
ijtc-412	2	1	no	no	NOUN
ijtc-412	2	2	.	.	NOUN
ijtc-412	3	1	1	1	NUM
ijtc-412	3	2	-	-	SYM
ijtc-412	3	3	12	12	NUM
ijtc-412	3	4	1	1	NUM
ijtc-412	3	5	|	|	ADV
ijtc-412	3	6	ilomata	ilomata	PROPN
ijtc-412	3	7	international	international	ADJ
ijtc-412	3	8	journal	journal	NOUN
ijtc-412	3	9	of	of	ADP
ijtc-412	3	10	tax	tax	PROPN
ijtc-412	3	11	&	&	CCONJ
ijtc-412	3	12	accounting	accounting	PROPN
ijtc-412	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	3	14	the	the	DET
ijtc-412	3	15	effect	effect	NOUN
ijtc-412	3	16	of	of	ADP
ijtc-412	3	17	the	the	DET
ijtc-412	3	18	implementation	implementation	NOUN
ijtc-412	3	19	of	of	ADP
ijtc-412	3	20	e	e	NOUN
ijtc-412	3	21	-	-	NOUN
ijtc-412	3	22	invoice	invoice	ADJ
ijtc-412	3	23	3.0	3.0	NUM
ijtc-412	3	24	and	and	CCONJ
ijtc-412	3	25	taxable	taxable	ADJ
ijtc-412	3	26	person	person	NOUN
ijtc-412	3	27	compliance	compliance	NOUN
ijtc-412	3	28	to	to	PART
ijtc-412	3	29	value	value	VERB
ijtc-412	3	30	added	add	VERB
ijtc-412	3	31	tax	tax	NOUN
ijtc-412	3	32	revenue	revenue	NOUN
ijtc-412	3	33	at	at	ADP
ijtc-412	3	34	kpp	kpp	PROPN
ijtc-412	3	35	pratama	pratama	NOUN
ijtc-412	3	36	pasar	pasar	PROPN
ijtc-412	3	37	rebo	rebo	PROPN
ijtc-412	3	38	irawati1	irawati1	PROPN
ijtc-412	3	39	,	,	PUNCT
ijtc-412	3	40	hendra	hendra	PROPN
ijtc-412	3	41	darmawan2	darmawan2	PROPN
ijtc-412	3	42	,	,	PUNCT
ijtc-412	3	43	muhammad	muhammad	PROPN
ijtc-412	3	44	sofyan3	sofyan3	PROPN
ijtc-412	3	45	,	,	PUNCT
ijtc-412	3	46	tatiana	tatiana	PROPN
ijtc-412	3	47	serebryakova4	serebryakova4	PROPN
ijtc-412	4	1	1,2,3institut	1,2,3institut	NUM
ijtc-412	4	2	ilmu	ilmu	PROPN
ijtc-412	4	3	sosial	sosial	PROPN
ijtc-412	4	4	dan	dan	PROPN
ijtc-412	4	5	manajemen	manajemen	PROPN
ijtc-412	4	6	stiami	stiami	PROPN
ijtc-412	4	7	,	,	PUNCT
ijtc-412	4	8	indonesia	indonesia	PROPN
ijtc-412	4	9	4moscow	4moscow	NUM
ijtc-412	4	10	city	city	NOUN
ijtc-412	4	11	university	university	NOUN
ijtc-412	4	12	,	,	PUNCT
ijtc-412	4	13	russia	russia	PROPN
ijtc-412	4	14	correspondent	correspondent	NOUN
ijtc-412	4	15	:	:	PUNCT
ijtc-412	4	16	ukhti.ra@gmail.com	ukhti.ra@gmail.com	PROPN
ijtc-412	4	17	received	receive	VERB
ijtc-412	4	18	:	:	PUNCT
ijtc-412	4	19	august	august	PROPN
ijtc-412	4	20	26	26	NUM
ijtc-412	4	21	,	,	PUNCT
ijtc-412	4	22	2021	2021	NUM
ijtc-412	4	23	accepted	accept	VERB
ijtc-412	4	24	:	:	PUNCT
ijtc-412	4	25	january	january	PROPN
ijtc-412	4	26	15	15	NUM
ijtc-412	4	27	,	,	PUNCT
ijtc-412	4	28	2022	2022	NUM
ijtc-412	4	29	published	publish	VERB
ijtc-412	4	30	:	:	PUNCT
ijtc-412	4	31	january	january	PROPN
ijtc-412	4	32	31	31	NUM
ijtc-412	4	33	,	,	PUNCT
ijtc-412	4	34	2022	2022	NUM
ijtc-412	4	35	citation	citation	NOUN
ijtc-412	4	36	:	:	PUNCT
ijtc-412	5	1	irawati	irawati	PROPN
ijtc-412	5	2	,	,	PUNCT
ijtc-412	5	3	darmawan	darmawan	PROPN
ijtc-412	5	4	,	,	PUNCT
ijtc-412	5	5	h.	h.	PROPN
ijtc-412	5	6	,	,	PUNCT
ijtc-412	5	7	sofyan	sofyan	PROPN
ijtc-412	5	8	,	,	PUNCT
ijtc-412	5	9	m.	m.	NOUN
ijtc-412	5	10	,	,	PUNCT
ijtc-412	5	11	serebryakova	serebryakova	PROPN
ijtc-412	5	12	,	,	PUNCT
ijtc-412	5	13	t	t	PROPN
ijtc-412	5	14	(	(	PUNCT
ijtc-412	5	15	2022	2022	NUM
ijtc-412	5	16	)	)	PUNCT
ijtc-412	5	17	.	.	PUNCT
ijtc-412	6	1	the	the	DET
ijtc-412	6	2	effect	effect	NOUN
ijtc-412	6	3	of	of	ADP
ijtc-412	6	4	the	the	DET
ijtc-412	6	5	implementation	implementation	NOUN
ijtc-412	6	6	of	of	ADP
ijtc-412	6	7	e	e	NOUN
ijtc-412	6	8	-	-	NOUN
ijtc-412	6	9	invoice	invoice	ADJ
ijtc-412	6	10	3.0	3.0	NUM
ijtc-412	6	11	and	and	CCONJ
ijtc-412	6	12	taxable	taxable	ADJ
ijtc-412	6	13	person	person	NOUN
ijtc-412	6	14	compliance	compliance	NOUN
ijtc-412	6	15	on	on	ADP
ijtc-412	6	16	vat	vat	NOUN
ijtc-412	6	17	revenue	revenue	NOUN
ijtc-412	6	18	in	in	ADP
ijtc-412	6	19	kpp	kpp	PROPN
ijtc-412	6	20	pratama	pratama	NOUN
ijtc-412	6	21	pasar	pasar	PROPN
ijtc-412	6	22	rebo	rebo	PROPN
ijtc-412	6	23	indonesia	indonesia	PROPN
ijtc-412	6	24	.	.	PROPN
ijtc-412	7	1	ilomata	ilomata	PROPN
ijtc-412	7	2	international	international	ADJ
ijtc-412	7	3	journal	journal	NOUN
ijtc-412	7	4	of	of	ADP
ijtc-412	7	5	tax	tax	NOUN
ijtc-412	7	6	and	and	CCONJ
ijtc-412	7	7	accounting	accounting	NOUN
ijtc-412	7	8	,	,	PUNCT
ijtc-412	7	9	3(1),1	3(1),1	PROPN
ijtc-412	7	10	-	-	SYM
ijtc-412	7	11	12	12	NUM
ijtc-412	7	12	.	.	PUNCT
ijtc-412	8	1	https://doi.org/10.52728/ijtc.v4i1.412	https://doi.org/10.52728/ijtc.v4i1.412	ADJ
ijtc-412	8	2	abstract	abstract	NOUN
ijtc-412	8	3	:	:	PUNCT
ijtc-412	8	4	compliance	compliance	NOUN
ijtc-412	8	5	of	of	ADP
ijtc-412	8	6	taxable	taxable	ADJ
ijtc-412	8	7	person	person	NOUN
ijtc-412	8	8	(	(	PUNCT
ijtc-412	8	9	pkp	pkp	PROPN
ijtc-412	8	10	)	)	PUNCT
ijtc-412	8	11	is	be	AUX
ijtc-412	8	12	a	a	DET
ijtc-412	8	13	complicated	complicated	ADJ
ijtc-412	8	14	problem	problem	NOUN
ijtc-412	8	15	related	relate	VERB
ijtc-412	8	16	to	to	ADP
ijtc-412	8	17	the	the	DET
ijtc-412	8	18	implementation	implementation	NOUN
ijtc-412	8	19	of	of	ADP
ijtc-412	8	20	an	an	DET
ijtc-412	8	21	einvoice	einvoice	NOUN
ijtc-412	8	22	application	application	NOUN
ijtc-412	8	23	,	,	PUNCT
ijtc-412	8	24	especially	especially	ADV
ijtc-412	8	25	the	the	DET
ijtc-412	8	26	knowledge	knowledge	NOUN
ijtc-412	8	27	and	and	CCONJ
ijtc-412	8	28	perceptions	perception	NOUN
ijtc-412	8	29	of	of	ADP
ijtc-412	8	30	those	those	PRON
ijtc-412	8	31	who	who	PRON
ijtc-412	8	32	consider	consider	VERB
ijtc-412	8	33	that	that	PRON
ijtc-412	8	34	making	make	VERB
ijtc-412	8	35	electronic	electronic	ADJ
ijtc-412	8	36	-	-	PUNCT
ijtc-412	8	37	based	base	VERB
ijtc-412	8	38	tax	tax	NOUN
ijtc-412	8	39	invoices	invoice	NOUN
ijtc-412	8	40	is	be	AUX
ijtc-412	8	41	difficult	difficult	ADJ
ijtc-412	8	42	to	to	PART
ijtc-412	8	43	do	do	VERB
ijtc-412	8	44	.	.	PUNCT
ijtc-412	9	1	this	this	DET
ijtc-412	9	2	study	study	NOUN
ijtc-412	9	3	aims	aim	VERB
ijtc-412	9	4	to	to	PART
ijtc-412	9	5	determine	determine	VERB
ijtc-412	9	6	and	and	CCONJ
ijtc-412	9	7	analyze	analyze	VERB
ijtc-412	9	8	the	the	DET
ijtc-412	9	9	effect	effect	NOUN
ijtc-412	9	10	of	of	ADP
ijtc-412	9	11	the	the	DET
ijtc-412	9	12	e	e	NOUN
ijtc-412	9	13	-	-	NOUN
ijtc-412	9	14	invoice	invoice	ADJ
ijtc-412	9	15	3.0	3.0	NUM
ijtc-412	9	16	application	application	NOUN
ijtc-412	9	17	and	and	CCONJ
ijtc-412	9	18	taxable	taxable	ADJ
ijtc-412	9	19	person	person	NOUN
ijtc-412	9	20	compliance	compliance	NOUN
ijtc-412	9	21	on	on	ADP
ijtc-412	9	22	the	the	DET
ijtc-412	9	23	increase	increase	NOUN
ijtc-412	9	24	in	in	ADP
ijtc-412	9	25	vat	vat	NOUN
ijtc-412	9	26	revenues	revenue	NOUN
ijtc-412	9	27	.	.	PUNCT
ijtc-412	10	1	to	to	PART
ijtc-412	10	2	obtain	obtain	VERB
ijtc-412	10	3	the	the	DET
ijtc-412	10	4	research	research	NOUN
ijtc-412	10	5	sample	sample	NOUN
ijtc-412	10	6	,	,	PUNCT
ijtc-412	10	7	the	the	DET
ijtc-412	10	8	author	author	NOUN
ijtc-412	10	9	used	use	VERB
ijtc-412	10	10	a	a	DET
ijtc-412	10	11	non	non	ADJ
ijtc-412	10	12	-	-	ADJ
ijtc-412	10	13	probability	probability	ADJ
ijtc-412	10	14	sampling	sampling	NOUN
ijtc-412	10	15	technique	technique	NOUN
ijtc-412	10	16	with	with	ADP
ijtc-412	10	17	the	the	DET
ijtc-412	10	18	convenience	convenience	NOUN
ijtc-412	10	19	sampling	sampling	NOUN
ijtc-412	10	20	method	method	NOUN
ijtc-412	10	21	.	.	PUNCT
ijtc-412	11	1	the	the	DET
ijtc-412	11	2	results	result	NOUN
ijtc-412	11	3	showed	show	VERB
ijtc-412	11	4	that	that	SCONJ
ijtc-412	11	5	e	e	NOUN
ijtc-412	11	6	-	-	NOUN
ijtc-412	11	7	invoice	invoice	ADJ
ijtc-412	11	8	3.0	3.0	NUM
ijtc-412	11	9	implementation	implementation	NOUN
ijtc-412	11	10	and	and	CCONJ
ijtc-412	11	11	taxable	taxable	ADJ
ijtc-412	11	12	person	person	NOUN
ijtc-412	11	13	compliance	compliance	NOUN
ijtc-412	11	14	simultaneously	simultaneously	ADV
ijtc-412	11	15	had	have	VERB
ijtc-412	11	16	a	a	DET
ijtc-412	11	17	positive	positive	ADJ
ijtc-412	11	18	and	and	CCONJ
ijtc-412	11	19	significant	significant	ADJ
ijtc-412	11	20	effect	effect	NOUN
ijtc-412	11	21	on	on	ADP
ijtc-412	11	22	vat	vat	NOUN
ijtc-412	11	23	revenues	revenue	NOUN
ijtc-412	11	24	with	with	ADP
ijtc-412	11	25	a	a	DET
ijtc-412	11	26	value	value	NOUN
ijtc-412	11	27	of	of	ADP
ijtc-412	11	28	113,819	113,819	NUM
ijtc-412	11	29	.	.	PUNCT
ijtc-412	12	1	the	the	DET
ijtc-412	12	2	author	author	NOUN
ijtc-412	12	3	provides	provide	VERB
ijtc-412	12	4	suggestions	suggestion	NOUN
ijtc-412	12	5	for	for	ADP
ijtc-412	12	6	the	the	DET
ijtc-412	12	7	primary	primary	ADJ
ijtc-412	12	8	tax	tax	NOUN
ijtc-412	12	9	office	office	NOUN
ijtc-412	12	10	of	of	ADP
ijtc-412	12	11	pasar	pasar	PROPN
ijtc-412	12	12	rebo	rebo	PROPN
ijtc-412	12	13	,	,	PUNCT
ijtc-412	12	14	jakarta	jakarta	PROPN
ijtc-412	12	15	to	to	PART
ijtc-412	12	16	continue	continue	VERB
ijtc-412	12	17	improving	improve	VERB
ijtc-412	12	18	its	its	PRON
ijtc-412	12	19	services	service	NOUN
ijtc-412	12	20	in	in	ADP
ijtc-412	12	21	providing	provide	VERB
ijtc-412	12	22	information	information	NOUN
ijtc-412	12	23	and	and	CCONJ
ijtc-412	12	24	campaign	campaign	NOUN
ijtc-412	12	25	related	relate	VERB
ijtc-412	12	26	to	to	ADP
ijtc-412	12	27	the	the	DET
ijtc-412	12	28	use	use	NOUN
ijtc-412	12	29	of	of	ADP
ijtc-412	12	30	einvoice	einvoice	NOUN
ijtc-412	12	31	3.0	3.0	NUM
ijtc-412	12	32	to	to	ADP
ijtc-412	12	33	taxable	taxable	ADJ
ijtc-412	12	34	person	person	NOUN
ijtc-412	12	35	to	to	PART
ijtc-412	12	36	improve	improve	VERB
ijtc-412	12	37	their	their	PRON
ijtc-412	12	38	compliance	compliance	NOUN
ijtc-412	12	39	and	and	CCONJ
ijtc-412	12	40	also	also	ADV
ijtc-412	12	41	to	to	PART
ijtc-412	12	42	increase	increase	VERB
ijtc-412	12	43	the	the	DET
ijtc-412	12	44	amount	amount	NOUN
ijtc-412	12	45	of	of	ADP
ijtc-412	12	46	tax	tax	NOUN
ijtc-412	12	47	revenue	revenue	NOUN
ijtc-412	12	48	which	which	PRON
ijtc-412	12	49	can	can	AUX
ijtc-412	12	50	affect	affect	VERB
ijtc-412	12	51	vat	vat	NOUN
ijtc-412	12	52	revenues	revenue	NOUN
ijtc-412	12	53	.	.	PUNCT
ijtc-412	13	1	keywords	keyword	NOUN
ijtc-412	13	2	:	:	PUNCT
ijtc-412	14	1	e	e	X
ijtc-412	14	2	-	-	NOUN
ijtc-412	14	3	invoice	invoice	ADJ
ijtc-412	14	4	3.0	3.0	NUM
ijtc-412	14	5	,	,	PUNCT
ijtc-412	14	6	taxable	taxable	ADJ
ijtc-412	14	7	person	person	NOUN
ijtc-412	14	8	compliance	compliance	NOUN
ijtc-412	14	9	,	,	PUNCT
ijtc-412	14	10	vat	vat	NOUN
ijtc-412	14	11	revenue	revenue	NOUN
ijtc-412	14	12	this	this	PRON
ijtc-412	14	13	is	be	AUX
ijtc-412	14	14	an	an	DET
ijtc-412	14	15	open	open	ADJ
ijtc-412	14	16	access	access	NOUN
ijtc-412	14	17	article	article	NOUN
ijtc-412	14	18	under	under	ADP
ijtc-412	14	19	the	the	DET
ijtc-412	14	20	cc	cc	NOUN
ijtc-412	14	21	-	-	PUNCT
ijtc-412	14	22	by	by	ADP
ijtc-412	14	23	4.0	4.0	NUM
ijtc-412	14	24	license	license	NOUN
ijtc-412	14	25	.	.	PUNCT
ijtc-412	15	1	introduction	introduction	NOUN
ijtc-412	15	2	the	the	DET
ijtc-412	15	3	development	development	NOUN
ijtc-412	15	4	of	of	ADP
ijtc-412	15	5	a	a	DET
ijtc-412	15	6	country	country	NOUN
ijtc-412	15	7	can	can	AUX
ijtc-412	15	8	be	be	AUX
ijtc-412	15	9	seen	see	VERB
ijtc-412	15	10	from	from	ADP
ijtc-412	15	11	the	the	DET
ijtc-412	15	12	independence	independence	NOUN
ijtc-412	15	13	of	of	ADP
ijtc-412	15	14	the	the	DET
ijtc-412	15	15	country	country	NOUN
ijtc-412	15	16	to	to	PART
ijtc-412	15	17	achieve	achieve	VERB
ijtc-412	15	18	its	its	PRON
ijtc-412	15	19	development	development	NOUN
ijtc-412	15	20	(	(	PUNCT
ijtc-412	15	21	arvin	arvin	PROPN
ijtc-412	15	22	et	et	PROPN
ijtc-412	15	23	al	al	PROPN
ijtc-412	15	24	.	.	PROPN
ijtc-412	15	25	,	,	PUNCT
ijtc-412	15	26	2021	2021	NUM
ijtc-412	15	27	;	;	PUNCT
ijtc-412	15	28	gnangnon	gnangnon	PROPN
ijtc-412	15	29	,	,	PUNCT
ijtc-412	15	30	2021	2021	NUM
ijtc-412	15	31	)	)	PUNCT
ijtc-412	15	32	.	.	PUNCT
ijtc-412	16	1	to	to	PART
ijtc-412	16	2	carry	carry	VERB
ijtc-412	16	3	out	out	ADP
ijtc-412	16	4	its	its	PRON
ijtc-412	16	5	development	development	NOUN
ijtc-412	16	6	,	,	PUNCT
ijtc-412	16	7	the	the	DET
ijtc-412	16	8	state	state	NOUN
ijtc-412	16	9	needs	need	VERB
ijtc-412	16	10	revenue	revenue	NOUN
ijtc-412	16	11	/	/	SYM
ijtc-412	16	12	revenue	revenue	NOUN
ijtc-412	16	13	allocation	allocation	NOUN
ijtc-412	16	14	(	(	PUNCT
ijtc-412	16	15	apbn	apbn	ADJ
ijtc-412	16	16	)	)	PUNCT
ijtc-412	16	17	.	.	PUNCT
ijtc-412	17	1	the	the	DET
ijtc-412	17	2	revenues	revenue	NOUN
ijtc-412	17	3	of	of	ADP
ijtc-412	17	4	the	the	DET
ijtc-412	17	5	state	state	NOUN
ijtc-412	17	6	provide	provide	VERB
ijtc-412	17	7	for	for	ADP
ijtc-412	17	8	various	various	ADJ
ijtc-412	17	9	receipts	receipt	NOUN
ijtc-412	17	10	both	both	CCONJ
ijtc-412	17	11	into	into	ADP
ijtc-412	17	12	the	the	DET
ijtc-412	17	13	property	property	NOUN
ijtc-412	17	14	and	and	CCONJ
ijtc-412	17	15	at	at	ADP
ijtc-412	17	16	the	the	DET
ijtc-412	17	17	disposal	disposal	NOUN
ijtc-412	17	18	of	of	ADP
ijtc-412	17	19	the	the	DET
ijtc-412	17	20	state	state	NOUN
ijtc-412	17	21	(	(	PUNCT
ijtc-412	17	22	amendolagine	amendolagine	VERB
ijtc-412	17	23	et	et	PROPN
ijtc-412	17	24	al	al	PROPN
ijtc-412	17	25	.	.	PROPN
ijtc-412	17	26	,	,	PUNCT
ijtc-412	17	27	2021	2021	NUM
ijtc-412	17	28	;	;	PUNCT
ijtc-412	17	29	lahiri	lahiri	PROPN
ijtc-412	17	30	&	&	CCONJ
ijtc-412	17	31	yang	yang	PROPN
ijtc-412	17	32	,	,	PUNCT
ijtc-412	17	33	2021	2021	NUM
ijtc-412	17	34	)	)	PUNCT
ijtc-412	17	35	.	.	PUNCT
ijtc-412	18	1	state	state	NOUN
ijtc-412	18	2	revenues	revenue	NOUN
ijtc-412	18	3	create	create	VERB
ijtc-412	18	4	a	a	DET
ijtc-412	18	5	financial	financial	ADJ
ijtc-412	18	6	basis	basis	NOUN
ijtc-412	18	7	for	for	ADP
ijtc-412	18	8	the	the	DET
ijtc-412	18	9	performance	performance	NOUN
ijtc-412	18	10	of	of	ADP
ijtc-412	18	11	external	external	ADJ
ijtc-412	18	12	and	and	CCONJ
ijtc-412	18	13	internal	internal	ADJ
ijtc-412	18	14	functions	function	NOUN
ijtc-412	18	15	of	of	ADP
ijtc-412	18	16	the	the	DET
ijtc-412	18	17	state	state	NOUN
ijtc-412	18	18	,	,	PUNCT
ijtc-412	18	19	including	include	VERB
ijtc-412	18	20	socio	socio	NOUN
ijtc-412	18	21	-	-	PUNCT
ijtc-412	18	22	economic	economic	ADJ
ijtc-412	18	23	policy	policy	NOUN
ijtc-412	18	24	,	,	PUNCT
ijtc-412	18	25	ensuring	ensure	VERB
ijtc-412	18	26	the	the	DET
ijtc-412	18	27	defense	defense	NOUN
ijtc-412	18	28	and	and	CCONJ
ijtc-412	18	29	security	security	NOUN
ijtc-412	18	30	of	of	ADP
ijtc-412	18	31	the	the	DET
ijtc-412	18	32	country	country	NOUN
ijtc-412	18	33	,	,	PUNCT
ijtc-412	18	34	as	as	ADV
ijtc-412	18	35	well	well	ADV
ijtc-412	18	36	as	as	ADP
ijtc-412	18	37	the	the	DET
ijtc-412	18	38	functioning	functioning	NOUN
ijtc-412	18	39	of	of	ADP
ijtc-412	18	40	state	state	NOUN
ijtc-412	18	41	bodies	body	NOUN
ijtc-412	18	42	(	(	PUNCT
ijtc-412	18	43	ndoricimpa	ndoricimpa	PROPN
ijtc-412	18	44	,	,	PUNCT
ijtc-412	18	45	2021	2021	NUM
ijtc-412	18	46	;	;	PUNCT
ijtc-412	18	47	suárez	suárez	NOUN
ijtc-412	18	48	serrato	serrato	PROPN
ijtc-412	18	49	&	&	CCONJ
ijtc-412	18	50	zidar	zidar	PROPN
ijtc-412	18	51	,	,	PUNCT
ijtc-412	18	52	2018	2018	NUM
ijtc-412	18	53	)	)	PUNCT
ijtc-412	18	54	.	.	PUNCT
ijtc-412	19	1	one	one	NUM
ijtc-412	19	2	of	of	ADP
ijtc-412	19	3	them	they	PRON
ijtc-412	19	4	comes	come	VERB
ijtc-412	19	5	from	from	ADP
ijtc-412	19	6	the	the	DET
ijtc-412	19	7	tax	tax	NOUN
ijtc-412	19	8	industry	industry	NOUN
ijtc-412	19	9	.	.	PUNCT
ijtc-412	20	1	most	most	ADJ
ijtc-412	20	2	countries	country	NOUN
ijtc-412	20	3	in	in	ADP
ijtc-412	20	4	the	the	DET
ijtc-412	20	5	world	world	NOUN
ijtc-412	20	6	impose	impose	VERB
ijtc-412	20	7	taxes	taxis	NOUN
ijtc-412	20	8	on	on	ADP
ijtc-412	20	9	their	their	PRON
ijtc-412	20	10	citizens	citizen	NOUN
ijtc-412	20	11	,	,	PUNCT
ijtc-412	20	12	but	but	CCONJ
ijtc-412	20	13	some	some	DET
ijtc-412	20	14	taxes	taxis	NOUN
ijtc-412	20	15	are	be	AUX
ijtc-412	20	16	used	use	VERB
ijtc-412	20	17	as	as	ADP
ijtc-412	20	18	the	the	DET
ijtc-412	20	19	main	main	ADJ
ijtc-412	20	20	source	source	NOUN
ijtc-412	20	21	of	of	ADP
ijtc-412	20	22	income	income	NOUN
ijtc-412	20	23	for	for	ADP
ijtc-412	20	24	the	the	DET
ijtc-412	20	25	country	country	NOUN
ijtc-412	20	26	except	except	SCONJ
ijtc-412	20	27	for	for	ADP
ijtc-412	20	28	countries	country	NOUN
ijtc-412	20	29	rich	rich	ADJ
ijtc-412	20	30	in	in	ADP
ijtc-412	20	31	natural	natural	ADJ
ijtc-412	20	32	resources	resource	NOUN
ijtc-412	20	33	that	that	PRON
ijtc-412	20	34	do	do	AUX
ijtc-412	20	35	not	not	PART
ijtc-412	20	36	collect	collect	VERB
ijtc-412	20	37	taxes	taxis	NOUN
ijtc-412	20	38	(	(	PUNCT
ijtc-412	20	39	holm	holm	NOUN
ijtc-412	20	40	-	-	PUNCT
ijtc-412	20	41	hadulla	hadulla	NOUN
ijtc-412	20	42	,	,	PUNCT
ijtc-412	20	43	2020	2020	NUM
ijtc-412	20	44	;	;	PUNCT
ijtc-412	20	45	yang	yang	PROPN
ijtc-412	20	46	&	&	CCONJ
ijtc-412	20	47	zhou	zhou	PROPN
ijtc-412	20	48	,	,	PUNCT
ijtc-412	20	49	2021	2021	NUM
ijtc-412	20	50	)	)	PUNCT
ijtc-412	20	51	.	.	PUNCT
ijtc-412	21	1	tax	tax	NOUN
ijtc-412	21	2	provisions	provision	NOUN
ijtc-412	21	3	in	in	ADP
ijtc-412	21	4	each	each	DET
ijtc-412	21	5	country	country	NOUN
ijtc-412	21	6	vary	vary	VERB
ijtc-412	21	7	but	but	CCONJ
ijtc-412	21	8	generally	generally	ADV
ijtc-412	21	9	follow	follow	VERB
ijtc-412	21	10	the	the	DET
ijtc-412	21	11	same	same	ADJ
ijtc-412	21	12	tax	tax	NOUN
ijtc-412	21	13	principles	principle	NOUN
ijtc-412	21	14	or	or	CCONJ
ijtc-412	21	15	rules	rule	NOUN
ijtc-412	21	16	.	.	PUNCT
ijtc-412	22	1	the	the	DET
ijtc-412	22	2	tax	tax	NOUN
ijtc-412	22	3	state	state	NOUN
ijtc-412	22	4	structure	structure	NOUN
ijtc-412	22	5	is	be	AUX
ijtc-412	22	6	one	one	NUM
ijtc-412	22	7	of	of	ADP
ijtc-412	22	8	the	the	DET
ijtc-412	22	9	main	main	ADJ
ijtc-412	22	10	links	link	NOUN
ijtc-412	22	11	of	of	ADP
ijtc-412	22	12	the	the	DET
ijtc-412	22	13	market	market	NOUN
ijtc-412	22	14	economy	economy	NOUN
ijtc-412	22	15	(	(	PUNCT
ijtc-412	22	16	hasan	hasan	PROPN
ijtc-412	22	17	et	et	PROPN
ijtc-412	22	18	al	al	PROPN
ijtc-412	22	19	.	.	PROPN
ijtc-412	22	20	,	,	PUNCT
ijtc-412	22	21	2021	2021	NUM
ijtc-412	22	22	;	;	PUNCT
ijtc-412	22	23	kammas	kammas	PROPN
ijtc-412	22	24	&	&	CCONJ
ijtc-412	22	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	22	26	mailto:ukhti.ra@gmail.com	mailto:ukhti.ra@gmail.com	PROPN
ijtc-412	22	27	https://doi.org/10.52728/ijtc.v4i1.412	https://doi.org/10.52728/ijtc.v4i1.412	VERB
ijtc-412	22	28	the	the	DET
ijtc-412	22	29	effect	effect	NOUN
ijtc-412	22	30	of	of	ADP
ijtc-412	22	31	the	the	DET
ijtc-412	22	32	implementation	implementation	NOUN
ijtc-412	22	33	of	of	ADP
ijtc-412	22	34	e	e	NOUN
ijtc-412	22	35	-	-	NOUN
ijtc-412	22	36	invoice	invoice	ADJ
ijtc-412	22	37	3.0	3.0	NUM
ijtc-412	22	38	and	and	CCONJ
ijtc-412	22	39	taxable	taxable	ADJ
ijtc-412	22	40	person	person	NOUN
ijtc-412	22	41	compliance	compliance	NOUN
ijtc-412	22	42	to	to	PART
ijtc-412	22	43	value	value	VERB
ijtc-412	22	44	added	add	VERB
ijtc-412	22	45	tax	tax	NOUN
ijtc-412	22	46	revenue	revenue	NOUN
ijtc-412	22	47	at	at	ADP
ijtc-412	22	48	kpp	kpp	PROPN
ijtc-412	22	49	pratama	pratama	NOUN
ijtc-412	22	50	pasar	pasar	PROPN
ijtc-412	22	51	rebo	rebo	PROPN
ijtc-412	22	52	irawati	irawati	PROPN
ijtc-412	22	53	,	,	PUNCT
ijtc-412	22	54	darmawan	darmawan	PROPN
ijtc-412	22	55	,	,	PUNCT
ijtc-412	22	56	sofyan	sofyan	PROPN
ijtc-412	22	57	,	,	PUNCT
ijtc-412	22	58	serebryakova	serebryakova	PROPN
ijtc-412	22	59	2	2	NUM
ijtc-412	22	60	|	|	ADV
ijtc-412	22	61	ilomata	ilomata	PROPN
ijtc-412	22	62	international	international	ADJ
ijtc-412	22	63	journal	journal	NOUN
ijtc-412	22	64	of	of	ADP
ijtc-412	22	65	tax	tax	PROPN
ijtc-412	22	66	&	&	CCONJ
ijtc-412	22	67	accounting	accounting	PROPN
ijtc-412	22	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	22	69	sarantides	sarantide	NOUN
ijtc-412	22	70	,	,	PUNCT
ijtc-412	22	71	2020	2020	NUM
ijtc-412	22	72	)	)	PUNCT
ijtc-412	22	73	.	.	PUNCT
ijtc-412	23	1	it	it	PRON
ijtc-412	23	2	represents	represent	VERB
ijtc-412	23	3	the	the	DET
ijtc-412	23	4	main	main	ADJ
ijtc-412	23	5	instrument	instrument	NOUN
ijtc-412	23	6	of	of	ADP
ijtc-412	23	7	the	the	DET
ijtc-412	23	8	state	state	NOUN
ijtc-412	23	9	's	's	PART
ijtc-412	23	10	influence	influence	NOUN
ijtc-412	23	11	on	on	ADP
ijtc-412	23	12	the	the	DET
ijtc-412	23	13	formation	formation	NOUN
ijtc-412	23	14	of	of	ADP
ijtc-412	23	15	economic	economic	ADJ
ijtc-412	23	16	relations	relation	NOUN
ijtc-412	23	17	,	,	PUNCT
ijtc-412	23	18	determines	determine	VERB
ijtc-412	23	19	the	the	DET
ijtc-412	23	20	priorities	priority	NOUN
ijtc-412	23	21	of	of	ADP
ijtc-412	23	22	the	the	DET
ijtc-412	23	23	economy	economy	NOUN
ijtc-412	23	24	and	and	CCONJ
ijtc-412	23	25	social	social	ADJ
ijtc-412	23	26	relations	relation	NOUN
ijtc-412	23	27	.	.	PUNCT
ijtc-412	24	1	it	it	PRON
ijtc-412	24	2	is	be	AUX
ijtc-412	24	3	necessary	necessary	ADJ
ijtc-412	24	4	that	that	SCONJ
ijtc-412	24	5	the	the	DET
ijtc-412	24	6	tax	tax	NOUN
ijtc-412	24	7	system	system	NOUN
ijtc-412	24	8	should	should	AUX
ijtc-412	24	9	be	be	AUX
ijtc-412	24	10	adapted	adapt	VERB
ijtc-412	24	11	to	to	ADP
ijtc-412	24	12	all	all	DET
ijtc-412	24	13	social	social	ADJ
ijtc-412	24	14	relations	relation	NOUN
ijtc-412	24	15	,	,	PUNCT
ijtc-412	24	16	and	and	CCONJ
ijtc-412	24	17	also	also	ADV
ijtc-412	24	18	not	not	PART
ijtc-412	24	19	contradict	contradict	VERB
ijtc-412	24	20	world	world	NOUN
ijtc-412	24	21	practice	practice	NOUN
ijtc-412	24	22	(	(	PUNCT
ijtc-412	24	23	mardones	mardone	NOUN
ijtc-412	24	24	&	&	CCONJ
ijtc-412	24	25	flores	flore	NOUN
ijtc-412	24	26	,	,	PUNCT
ijtc-412	24	27	2018	2018	NUM
ijtc-412	24	28	;	;	PUNCT
ijtc-412	24	29	tarufelli	tarufelli	PROPN
ijtc-412	24	30	et	et	PROPN
ijtc-412	24	31	al	al	PROPN
ijtc-412	24	32	.	.	PROPN
ijtc-412	24	33	,	,	PUNCT
ijtc-412	24	34	2021	2021	NUM
ijtc-412	24	35	)	)	PUNCT
ijtc-412	24	36	.	.	PUNCT
ijtc-412	25	1	in	in	ADP
ijtc-412	25	2	indonesia	indonesia	PROPN
ijtc-412	25	3	,	,	PUNCT
ijtc-412	25	4	taxes	taxis	NOUN
ijtc-412	25	5	are	be	AUX
ijtc-412	25	6	used	use	VERB
ijtc-412	25	7	as	as	ADP
ijtc-412	25	8	one	one	NUM
ijtc-412	25	9	of	of	ADP
ijtc-412	25	10	the	the	DET
ijtc-412	25	11	state	state	NOUN
ijtc-412	25	12	revenues	revenue	NOUN
ijtc-412	25	13	(	(	PUNCT
ijtc-412	25	14	hajawiyah	hajawiyah	NOUN
ijtc-412	25	15	et	et	NOUN
ijtc-412	25	16	al	al	PROPN
ijtc-412	25	17	.	.	PROPN
ijtc-412	25	18	,	,	PUNCT
ijtc-412	25	19	2021	2021	NUM
ijtc-412	25	20	)	)	PUNCT
ijtc-412	25	21	.	.	PUNCT
ijtc-412	26	1	after	after	ADV
ijtc-412	26	2	all	all	ADV
ijtc-412	26	3	,	,	PUNCT
ijtc-412	26	4	the	the	DET
ijtc-412	26	5	tax	tax	NOUN
ijtc-412	26	6	sector	sector	NOUN
ijtc-412	26	7	is	be	AUX
ijtc-412	26	8	considered	consider	VERB
ijtc-412	26	9	the	the	DET
ijtc-412	26	10	most	most	ADV
ijtc-412	26	11	efficient	efficient	ADJ
ijtc-412	26	12	option	option	NOUN
ijtc-412	26	13	because	because	SCONJ
ijtc-412	26	14	the	the	DET
ijtc-412	26	15	tax	tax	NOUN
ijtc-412	26	16	amount	amount	NOUN
ijtc-412	26	17	is	be	AUX
ijtc-412	26	18	relatively	relatively	ADV
ijtc-412	26	19	stable	stable	ADJ
ijtc-412	26	20	and	and	CCONJ
ijtc-412	26	21	the	the	DET
ijtc-412	26	22	public	public	NOUN
ijtc-412	26	23	can	can	AUX
ijtc-412	26	24	actively	actively	ADV
ijtc-412	26	25	participate	participate	VERB
ijtc-412	26	26	in	in	ADP
ijtc-412	26	27	realizing	realize	VERB
ijtc-412	26	28	development	development	NOUN
ijtc-412	26	29	in	in	ADP
ijtc-412	26	30	paying	pay	VERB
ijtc-412	26	31	taxes	taxis	NOUN
ijtc-412	26	32	(	(	PUNCT
ijtc-412	26	33	kraal	kraal	NOUN
ijtc-412	26	34	,	,	PUNCT
ijtc-412	26	35	2019	2019	NUM
ijtc-412	26	36	)	)	PUNCT
ijtc-412	26	37	.	.	PUNCT
ijtc-412	27	1	the	the	DET
ijtc-412	27	2	instability	instability	NOUN
ijtc-412	27	3	of	of	ADP
ijtc-412	27	4	taxation	taxation	NOUN
ijtc-412	27	5	,	,	PUNCT
ijtc-412	27	6	constant	constant	ADJ
ijtc-412	27	7	changes	change	NOUN
ijtc-412	27	8	in	in	ADP
ijtc-412	27	9	tax	tax	NOUN
ijtc-412	27	10	legislation	legislation	NOUN
ijtc-412	27	11	,	,	PUNCT
ijtc-412	27	12	carry	carry	VERB
ijtc-412	27	13	a	a	DET
ijtc-412	27	14	negative	negative	ADJ
ijtc-412	27	15	trend	trend	NOUN
ijtc-412	27	16	,	,	PUNCT
ijtc-412	27	17	hinder	hinder	NOUN
ijtc-412	27	18	investment	investment	NOUN
ijtc-412	27	19	in	in	ADP
ijtc-412	27	20	the	the	DET
ijtc-412	27	21	domestic	domestic	ADJ
ijtc-412	27	22	economy	economy	NOUN
ijtc-412	27	23	(	(	PUNCT
ijtc-412	27	24	saad	saad	NOUN
ijtc-412	27	25	,	,	PUNCT
ijtc-412	27	26	2014	2014	NUM
ijtc-412	27	27	)	)	PUNCT
ijtc-412	27	28	.	.	PUNCT
ijtc-412	28	1	in	in	ADP
ijtc-412	28	2	addition	addition	NOUN
ijtc-412	28	3	,	,	PUNCT
ijtc-412	28	4	taxes	taxis	NOUN
ijtc-412	28	5	have	have	VERB
ijtc-412	28	6	the	the	DET
ijtc-412	28	7	vision	vision	NOUN
ijtc-412	28	8	to	to	PART
ijtc-412	28	9	raise	raise	VERB
ijtc-412	28	10	public	public	ADJ
ijtc-412	28	11	awareness	awareness	NOUN
ijtc-412	28	12	of	of	ADP
ijtc-412	28	13	taxpayers	taxpayer	NOUN
ijtc-412	28	14	as	as	ADV
ijtc-412	28	15	well	well	ADV
ijtc-412	28	16	as	as	ADP
ijtc-412	28	17	their	their	PRON
ijtc-412	28	18	responsibility	responsibility	NOUN
ijtc-412	28	19	and	and	CCONJ
ijtc-412	28	20	honesty	honesty	NOUN
ijtc-412	28	21	towards	towards	ADP
ijtc-412	28	22	their	their	PRON
ijtc-412	28	23	obligations	obligation	NOUN
ijtc-412	28	24	because	because	SCONJ
ijtc-412	28	25	basically	basically	ADV
ijtc-412	28	26	,	,	PUNCT
ijtc-412	28	27	taxes	taxis	NOUN
ijtc-412	28	28	are	be	AUX
ijtc-412	28	29	a	a	DET
ijtc-412	28	30	form	form	NOUN
ijtc-412	28	31	of	of	ADP
ijtc-412	28	32	self	self	NOUN
ijtc-412	28	33	-	-	PUNCT
ijtc-412	28	34	devotion	devotion	NOUN
ijtc-412	28	35	to	to	ADP
ijtc-412	28	36	the	the	DET
ijtc-412	28	37	state	state	NOUN
ijtc-412	28	38	in	in	ADP
ijtc-412	28	39	helping	help	VERB
ijtc-412	28	40	the	the	DET
ijtc-412	28	41	development	development	NOUN
ijtc-412	28	42	of	of	ADP
ijtc-412	28	43	the	the	DET
ijtc-412	28	44	country	country	NOUN
ijtc-412	28	45	(	(	PUNCT
ijtc-412	28	46	sinuhaji	sinuhaji	PROPN
ijtc-412	28	47	,	,	PUNCT
ijtc-412	28	48	2019	2019	NUM
ijtc-412	28	49	)	)	PUNCT
ijtc-412	28	50	.	.	PUNCT
ijtc-412	29	1	control	control	NOUN
ijtc-412	29	2	by	by	ADP
ijtc-412	29	3	the	the	DET
ijtc-412	29	4	state	state	NOUN
ijtc-412	29	5	is	be	AUX
ijtc-412	29	6	one	one	NUM
ijtc-412	29	7	of	of	ADP
ijtc-412	29	8	the	the	DET
ijtc-412	29	9	most	most	ADV
ijtc-412	29	10	important	important	ADJ
ijtc-412	29	11	functions	function	NOUN
ijtc-412	29	12	performed	perform	VERB
ijtc-412	29	13	by	by	ADP
ijtc-412	29	14	it	it	PRON
ijtc-412	29	15	in	in	ADP
ijtc-412	29	16	the	the	DET
ijtc-412	29	17	framework	framework	NOUN
ijtc-412	29	18	of	of	ADP
ijtc-412	29	19	fiscal	fiscal	ADJ
ijtc-412	29	20	activities	activity	NOUN
ijtc-412	29	21	.	.	PUNCT
ijtc-412	30	1	the	the	DET
ijtc-412	30	2	inconsistency	inconsistency	NOUN
ijtc-412	30	3	of	of	ADP
ijtc-412	30	4	the	the	DET
ijtc-412	30	5	emphasis	emphasis	NOUN
ijtc-412	30	6	on	on	ADP
ijtc-412	30	7	fiscal	fiscal	ADJ
ijtc-412	30	8	activity	activity	NOUN
ijtc-412	30	9	in	in	ADP
ijtc-412	30	10	the	the	DET
ijtc-412	30	11	tax	tax	NOUN
ijtc-412	30	12	sphere	sphere	NOUN
ijtc-412	30	13	shows	show	VERB
ijtc-412	30	14	that	that	SCONJ
ijtc-412	30	15	by	by	ADP
ijtc-412	30	16	making	make	VERB
ijtc-412	30	17	excessive	excessive	ADJ
ijtc-412	30	18	demands	demand	NOUN
ijtc-412	30	19	on	on	ADP
ijtc-412	30	20	taxpayers	taxpayer	NOUN
ijtc-412	30	21	,	,	PUNCT
ijtc-412	30	22	increasing	increase	VERB
ijtc-412	30	23	the	the	DET
ijtc-412	30	24	number	number	NOUN
ijtc-412	30	25	of	of	ADP
ijtc-412	30	26	tax	tax	NOUN
ijtc-412	30	27	payments	payment	NOUN
ijtc-412	30	28	,	,	PUNCT
ijtc-412	30	29	first	first	ADV
ijtc-412	30	30	of	of	ADP
ijtc-412	30	31	all	all	PRON
ijtc-412	30	32	,	,	PUNCT
ijtc-412	30	33	the	the	DET
ijtc-412	30	34	tax	tax	NOUN
ijtc-412	30	35	base	base	NOUN
ijtc-412	30	36	decreases	decrease	NOUN
ijtc-412	30	37	and	and	CCONJ
ijtc-412	30	38	cash	cash	NOUN
ijtc-412	30	39	receipts	receipt	NOUN
ijtc-412	30	40	to	to	ADP
ijtc-412	30	41	the	the	DET
ijtc-412	30	42	state	state	NOUN
ijtc-412	30	43	budget	budget	NOUN
ijtc-412	30	44	decrease	decrease	NOUN
ijtc-412	30	45	,	,	PUNCT
ijtc-412	30	46	lead	lead	VERB
ijtc-412	30	47	to	to	ADP
ijtc-412	30	48	illegal	illegal	ADJ
ijtc-412	30	49	violations	violation	NOUN
ijtc-412	30	50	of	of	ADP
ijtc-412	30	51	tax	tax	NOUN
ijtc-412	30	52	legislation	legislation	NOUN
ijtc-412	30	53	(	(	PUNCT
ijtc-412	30	54	rahwani	rahwani	PROPN
ijtc-412	30	55	et	et	PROPN
ijtc-412	30	56	al	al	PROPN
ijtc-412	30	57	.	.	PROPN
ijtc-412	30	58	,	,	PUNCT
ijtc-412	30	59	2019	2019	NUM
ijtc-412	30	60	)	)	PUNCT
ijtc-412	30	61	.	.	PUNCT
ijtc-412	31	1	summarizing	summarize	VERB
ijtc-412	31	2	the	the	DET
ijtc-412	31	3	above	above	NOUN
ijtc-412	31	4	,	,	PUNCT
ijtc-412	31	5	it	it	PRON
ijtc-412	31	6	should	should	AUX
ijtc-412	31	7	be	be	AUX
ijtc-412	31	8	concluded	conclude	VERB
ijtc-412	31	9	that	that	SCONJ
ijtc-412	31	10	it	it	PRON
ijtc-412	31	11	is	be	AUX
ijtc-412	31	12	important	important	ADJ
ijtc-412	31	13	to	to	PART
ijtc-412	31	14	carry	carry	VERB
ijtc-412	31	15	out	out	ADP
ijtc-412	31	16	activities	activity	NOUN
ijtc-412	31	17	to	to	PART
ijtc-412	31	18	consolidate	consolidate	VERB
ijtc-412	31	19	the	the	DET
ijtc-412	31	20	basic	basic	ADJ
ijtc-412	31	21	principles	principle	NOUN
ijtc-412	31	22	and	and	CCONJ
ijtc-412	31	23	foundations	foundation	NOUN
ijtc-412	31	24	,	,	PUNCT
ijtc-412	31	25	legislative	legislative	ADJ
ijtc-412	31	26	regulation	regulation	NOUN
ijtc-412	31	27	and	and	CCONJ
ijtc-412	31	28	control	control	NOUN
ijtc-412	31	29	over	over	ADP
ijtc-412	31	30	the	the	DET
ijtc-412	31	31	collection	collection	NOUN
ijtc-412	31	32	of	of	ADP
ijtc-412	31	33	taxes	taxis	NOUN
ijtc-412	31	34	and	and	CCONJ
ijtc-412	31	35	their	their	PRON
ijtc-412	31	36	transfer	transfer	NOUN
ijtc-412	31	37	to	to	ADP
ijtc-412	31	38	the	the	DET
ijtc-412	31	39	state	state	NOUN
ijtc-412	31	40	budget	budget	NOUN
ijtc-412	31	41	.	.	PUNCT
ijtc-412	32	1	table	table	NOUN
ijtc-412	32	2	1	1	NUM
ijtc-412	32	3	.	.	PUNCT
ijtc-412	33	1	realization	realization	NOUN
ijtc-412	33	2	of	of	ADP
ijtc-412	33	3	state	state	NOUN
ijtc-412	33	4	revenue	revenue	NOUN
ijtc-412	33	5	year	year	NOUN
ijtc-412	33	6	realization	realization	NOUN
ijtc-412	33	7	2014	2014	NUM
ijtc-412	33	8	rp1.071.081.522.710	rp1.071.081.522.710	NUM
ijtc-412	33	9	2015	2015	NUM
ijtc-412	33	10	rp1.301.925.637.162	rp1.301.925.637.162	ADP
ijtc-412	33	11	2016	2016	NUM
ijtc-412	33	12	rp1.502.453.591.310	rp1.502.453.591.310	NUM
ijtc-412	33	13	2017	2017	NUM
ijtc-412	33	14	rp1.476.007.768.990	rp1.476.007.768.990	NUM
ijtc-412	33	15	2018	2018	NUM
ijtc-412	33	16	rp1.493.470.325.826	rp1.493.470.325.826	NUM
ijtc-412	33	17	2019	2019	NUM
ijtc-412	33	18	rp1.770.168.479.281	rp1.770.168.479.281	ADP
ijtc-412	33	19	2020	2020	NUM
ijtc-412	33	20	rp1.479.937.061.153	rp1.479.937.061.153	VERB
ijtc-412	33	21	source	source	NOUN
ijtc-412	33	22	:	:	PUNCT
ijtc-412	33	23	kpp	kpp	PROPN
ijtc-412	33	24	pratama	pratama	PROPN
ijtc-412	33	25	pasar	pasar	PROPN
ijtc-412	33	26	rebo	rebo	PROPN
ijtc-412	33	27	(	(	PUNCT
ijtc-412	33	28	2020	2020	NUM
ijtc-412	33	29	)	)	PUNCT
ijtc-412	33	30	effective	effective	ADJ
ijtc-412	33	31	tax	tax	NOUN
ijtc-412	33	32	collection	collection	NOUN
ijtc-412	33	33	is	be	AUX
ijtc-412	33	34	assessed	assess	VERB
ijtc-412	33	35	from	from	ADP
ijtc-412	33	36	how	how	SCONJ
ijtc-412	33	37	procedures	procedure	NOUN
ijtc-412	33	38	are	be	AUX
ijtc-412	33	39	implemented	implement	VERB
ijtc-412	33	40	that	that	PRON
ijtc-412	33	41	do	do	AUX
ijtc-412	33	42	not	not	PART
ijtc-412	33	43	interfere	interfere	VERB
ijtc-412	33	44	with	with	ADP
ijtc-412	33	45	the	the	DET
ijtc-412	33	46	economic	economic	ADJ
ijtc-412	33	47	functions	function	NOUN
ijtc-412	33	48	of	of	ADP
ijtc-412	33	49	activities	activity	NOUN
ijtc-412	33	50	,	,	PUNCT
ijtc-412	33	51	production	production	NOUN
ijtc-412	33	52	,	,	PUNCT
ijtc-412	33	53	trade	trade	NOUN
ijtc-412	33	54	and	and	CCONJ
ijtc-412	33	55	services	service	NOUN
ijtc-412	33	56	.	.	PUNCT
ijtc-412	34	1	therefore	therefore	ADV
ijtc-412	34	2	,	,	PUNCT
ijtc-412	34	3	the	the	DET
ijtc-412	34	4	tax	tax	NOUN
ijtc-412	34	5	collection	collection	NOUN
ijtc-412	34	6	process	process	NOUN
ijtc-412	34	7	should	should	AUX
ijtc-412	34	8	be	be	AUX
ijtc-412	34	9	designed	design	VERB
ijtc-412	34	10	to	to	PART
ijtc-412	34	11	simplify	simplify	VERB
ijtc-412	34	12	the	the	DET
ijtc-412	34	13	tax	tax	NOUN
ijtc-412	34	14	collection	collection	NOUN
ijtc-412	34	15	system	system	NOUN
ijtc-412	34	16	.	.	PUNCT
ijtc-412	35	1	way	way	NOUN
ijtc-412	35	2	,	,	PUNCT
ijtc-412	35	3	it	it	PRON
ijtc-412	35	4	will	will	AUX
ijtc-412	35	5	be	be	AUX
ijtc-412	35	6	easier	easy	ADJ
ijtc-412	35	7	to	to	PART
ijtc-412	35	8	implement	implement	VERB
ijtc-412	35	9	and	and	CCONJ
ijtc-412	35	10	taxpayers	taxpayer	NOUN
ijtc-412	35	11	will	will	AUX
ijtc-412	35	12	not	not	PART
ijtc-412	35	13	experience	experience	VERB
ijtc-412	35	14	difficulties	difficulty	NOUN
ijtc-412	35	15	when	when	SCONJ
ijtc-412	35	16	paying	pay	VERB
ijtc-412	35	17	taxes	taxis	NOUN
ijtc-412	35	18	or	or	CCONJ
ijtc-412	35	19	reporting	report	VERB
ijtc-412	35	20	taxes	taxis	NOUN
ijtc-412	35	21	,	,	PUNCT
ijtc-412	35	22	both	both	CCONJ
ijtc-412	35	23	in	in	ADP
ijtc-412	35	24	terms	term	NOUN
ijtc-412	35	25	of	of	ADP
ijtc-412	35	26	calculation	calculation	NOUN
ijtc-412	35	27	and	and	CCONJ
ijtc-412	35	28	time	time	NOUN
ijtc-412	35	29	.	.	PUNCT
ijtc-412	36	1	at	at	ADP
ijtc-412	36	2	present	present	ADJ
ijtc-412	36	3	,	,	PUNCT
ijtc-412	36	4	developments	development	NOUN
ijtc-412	36	5	related	relate	VERB
ijtc-412	36	6	to	to	ADP
ijtc-412	36	7	taxation	taxation	NOUN
ijtc-412	36	8	have	have	AUX
ijtc-412	36	9	undergone	undergo	VERB
ijtc-412	36	10	digitalization	digitalization	NOUN
ijtc-412	36	11	,	,	PUNCT
ijtc-412	36	12	considering	consider	VERB
ijtc-412	36	13	that	that	SCONJ
ijtc-412	36	14	taxation	taxation	NOUN
ijtc-412	36	15	activities	activity	NOUN
ijtc-412	36	16	are	be	AUX
ijtc-412	36	17	still	still	ADV
ijtc-412	36	18	considered	consider	VERB
ijtc-412	36	19	ineffective	ineffective	ADJ
ijtc-412	36	20	so	so	SCONJ
ijtc-412	36	21	improvements	improvement	NOUN
ijtc-412	36	22	are	be	AUX
ijtc-412	36	23	still	still	ADV
ijtc-412	36	24	needed	need	VERB
ijtc-412	36	25	in	in	ADP
ijtc-412	36	26	terms	term	NOUN
ijtc-412	36	27	of	of	ADP
ijtc-412	36	28	facilitating	facilitate	VERB
ijtc-412	36	29	,	,	PUNCT
ijtc-412	36	30	improving	improve	VERB
ijtc-412	36	31	,	,	PUNCT
ijtc-412	36	32	and	and	CCONJ
ijtc-412	36	33	maximizing	maximize	VERB
ijtc-412	36	34	services	service	NOUN
ijtc-412	36	35	to	to	ADP
ijtc-412	36	36	taxpayers	taxpayer	NOUN
ijtc-412	36	37	.	.	PUNCT
ijtc-412	37	1	these	these	DET
ijtc-412	37	2	problems	problem	NOUN
ijtc-412	37	3	make	make	VERB
ijtc-412	37	4	e	e	NOUN
ijtc-412	37	5	-	-	NOUN
ijtc-412	37	6	invoices	invoice	NOUN
ijtc-412	37	7	a	a	DET
ijtc-412	37	8	connecting	connect	VERB
ijtc-412	37	9	road	road	NOUN
ijtc-412	37	10	made	make	VERB
ijtc-412	37	11	by	by	ADP
ijtc-412	37	12	the	the	DET
ijtc-412	37	13	directorate	directorate	ADJ
ijtc-412	37	14	general	general	NOUN
ijtc-412	37	15	of	of	ADP
ijtc-412	37	16	taxes	taxis	NOUN
ijtc-412	37	17	to	to	PART
ijtc-412	37	18	achieve	achieve	VERB
ijtc-412	37	19	these	these	DET
ijtc-412	37	20	things	thing	NOUN
ijtc-412	37	21	.	.	PUNCT
ijtc-412	38	1	the	the	DET
ijtc-412	38	2	implementation	implementation	NOUN
ijtc-412	38	3	of	of	ADP
ijtc-412	38	4	the	the	DET
ijtc-412	38	5	e	e	NOUN
ijtc-412	38	6	-	-	NOUN
ijtc-412	38	7	invoice	invoice	ADJ
ijtc-412	38	8	itself	itself	PRON
ijtc-412	38	9	has	have	AUX
ijtc-412	38	10	been	be	AUX
ijtc-412	38	11	stipulated	stipulate	VERB
ijtc-412	38	12	in	in	ADP
ijtc-412	38	13	directorate	directorate	ADJ
ijtc-412	38	14	general	general	NOUN
ijtc-412	38	15	of	of	ADP
ijtc-412	38	16	taxation	taxation	NOUN
ijtc-412	38	17	regulation	regulation	NOUN
ijtc-412	38	18	no	no	INTJ
ijtc-412	38	19	.	.	PUNCT
ijtc-412	39	1	per-16	per-16	X
ijtc-412	39	2	/	/	SYM
ijtc-412	39	3	pj/2014	pj/2014	NOUN
ijtc-412	39	4	concerning	concern	VERB
ijtc-412	39	5	procedures	procedure	NOUN
ijtc-412	39	6	for	for	ADP
ijtc-412	39	7	making	make	VERB
ijtc-412	39	8	and	and	CCONJ
ijtc-412	39	9	reporting	report	VERB
ijtc-412	39	10	electronic	electronic	ADJ
ijtc-412	39	11	tax	tax	NOUN
ijtc-412	39	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	39	13	the	the	DET
ijtc-412	39	14	effect	effect	NOUN
ijtc-412	39	15	of	of	ADP
ijtc-412	39	16	the	the	DET
ijtc-412	39	17	implementation	implementation	NOUN
ijtc-412	39	18	of	of	ADP
ijtc-412	39	19	e	e	NOUN
ijtc-412	39	20	-	-	NOUN
ijtc-412	39	21	invoice	invoice	ADJ
ijtc-412	39	22	3.0	3.0	NUM
ijtc-412	39	23	and	and	CCONJ
ijtc-412	39	24	taxable	taxable	ADJ
ijtc-412	39	25	person	person	NOUN
ijtc-412	39	26	compliance	compliance	NOUN
ijtc-412	39	27	to	to	PART
ijtc-412	39	28	value	value	VERB
ijtc-412	39	29	added	add	VERB
ijtc-412	39	30	tax	tax	NOUN
ijtc-412	39	31	revenue	revenue	NOUN
ijtc-412	39	32	at	at	ADP
ijtc-412	39	33	kpp	kpp	PROPN
ijtc-412	39	34	pratama	pratama	NOUN
ijtc-412	39	35	pasar	pasar	PROPN
ijtc-412	39	36	rebo	rebo	PROPN
ijtc-412	39	37	irawati	irawati	PROPN
ijtc-412	39	38	,	,	PUNCT
ijtc-412	39	39	darmawan	darmawan	PROPN
ijtc-412	39	40	,	,	PUNCT
ijtc-412	39	41	sofyan	sofyan	PROPN
ijtc-412	39	42	,	,	PUNCT
ijtc-412	39	43	serebryakova	serebryakova	PROPN
ijtc-412	39	44	3	3	NUM
ijtc-412	39	45	|	|	ADV
ijtc-412	39	46	ilomata	ilomata	PROPN
ijtc-412	39	47	international	international	ADJ
ijtc-412	39	48	journal	journal	NOUN
ijtc-412	39	49	of	of	ADP
ijtc-412	39	50	tax	tax	PROPN
ijtc-412	39	51	&	&	CCONJ
ijtc-412	39	52	accounting	account	VERB
ijtc-412	39	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-412	39	54	invoices	invoice	NOUN
ijtc-412	39	55	,	,	PUNCT
ijtc-412	39	56	and	and	CCONJ
ijtc-412	39	57	per-41	per-41	PRON
ijtc-412	39	58	/	/	SYM
ijtc-412	39	59	pj/2015	pj/2015	PROPN
ijtc-412	39	60	which	which	PRON
ijtc-412	39	61	regulates	regulate	VERB
ijtc-412	39	62	the	the	DET
ijtc-412	39	63	security	security	NOUN
ijtc-412	39	64	of	of	ADP
ijtc-412	39	65	electronic	electronic	ADJ
ijtc-412	39	66	transactions	transaction	NOUN
ijtc-412	39	67	for	for	ADP
ijtc-412	39	68	online	online	ADJ
ijtc-412	39	69	tax	tax	NOUN
ijtc-412	39	70	services	service	NOUN
ijtc-412	39	71	(	(	PUNCT
ijtc-412	39	72	direktorat	direktorat	NOUN
ijtc-412	39	73	jenderal	jenderal	ADJ
ijtc-412	39	74	pajak	pajak	ADV
ijtc-412	39	75	,	,	PUNCT
ijtc-412	39	76	2014	2014	NUM
ijtc-412	39	77	,	,	PUNCT
ijtc-412	39	78	2015	2015	NUM
ijtc-412	39	79	)	)	PUNCT
ijtc-412	39	80	.	.	PUNCT
ijtc-412	40	1	to	to	PART
ijtc-412	40	2	overcome	overcome	VERB
ijtc-412	40	3	the	the	DET
ijtc-412	40	4	occurrence	occurrence	NOUN
ijtc-412	40	5	of	of	ADP
ijtc-412	40	6	practices	practice	NOUN
ijtc-412	40	7	that	that	PRON
ijtc-412	40	8	can	can	AUX
ijtc-412	40	9	be	be	AUX
ijtc-412	40	10	detrimental	detrimental	ADJ
ijtc-412	40	11	to	to	ADP
ijtc-412	40	12	state	state	NOUN
ijtc-412	40	13	income	income	NOUN
ijtc-412	40	14	from	from	ADP
ijtc-412	40	15	taxes	taxis	NOUN
ijtc-412	40	16	,	,	PUNCT
ijtc-412	40	17	the	the	DET
ijtc-412	40	18	directorate	directorate	ADJ
ijtc-412	40	19	general	general	NOUN
ijtc-412	40	20	of	of	ADP
ijtc-412	40	21	taxes	taxis	NOUN
ijtc-412	40	22	has	have	AUX
ijtc-412	40	23	again	again	ADV
ijtc-412	40	24	developed	develop	VERB
ijtc-412	40	25	an	an	DET
ijtc-412	40	26	e	e	NOUN
ijtc-412	40	27	-	-	NOUN
ijtc-412	40	28	invoice	invoice	ADJ
ijtc-412	40	29	application	application	NOUN
ijtc-412	40	30	.	.	PUNCT
ijtc-412	41	1	until	until	ADP
ijtc-412	41	2	the	the	DET
ijtc-412	41	3	development	development	NOUN
ijtc-412	41	4	of	of	ADP
ijtc-412	41	5	the	the	DET
ijtc-412	41	6	latest	late	ADJ
ijtc-412	41	7	e	e	NOUN
ijtc-412	41	8	-	-	NOUN
ijtc-412	41	9	invoice	invoice	ADJ
ijtc-412	41	10	,	,	PUNCT
ijtc-412	41	11	namely	namely	ADV
ijtc-412	41	12	e	e	NOUN
ijtc-412	41	13	-	-	NOUN
ijtc-412	41	14	invoice	invoice	ADJ
ijtc-412	41	15	3.0	3.0	NUM
ijtc-412	41	16	for	for	ADP
ijtc-412	41	17	the	the	DET
ijtc-412	41	18	change	change	NOUN
ijtc-412	41	19	in	in	ADP
ijtc-412	41	20	e	e	NOUN
ijtc-412	41	21	-	-	NOUN
ijtc-412	41	22	invoice	invoice	ADJ
ijtc-412	41	23	2.2	2.2	NUM
ijtc-412	41	24	.	.	PUNCT
ijtc-412	42	1	this	this	DET
ijtc-412	42	2	change	change	NOUN
ijtc-412	42	3	is	be	AUX
ijtc-412	42	4	based	base	VERB
ijtc-412	42	5	on	on	ADP
ijtc-412	42	6	per-11	per-11	NUM
ijtc-412	42	7	/	/	SYM
ijtc-412	42	8	pj.09/2020	pj.09/2020	NOUN
ijtc-412	42	9	concerning	concern	VERB
ijtc-412	42	10	the	the	DET
ijtc-412	42	11	national	national	ADJ
ijtc-412	42	12	implementation	implementation	NOUN
ijtc-412	42	13	of	of	ADP
ijtc-412	42	14	e	e	NOUN
ijtc-412	42	15	-	-	NOUN
ijtc-412	42	16	invoice	invoice	ADJ
ijtc-412	42	17	application	application	NOUN
ijtc-412	42	18	version	version	NOUN
ijtc-412	42	19	3.0	3.0	NUM
ijtc-412	42	20	(	(	PUNCT
ijtc-412	42	21	direktorat	direktorat	NOUN
ijtc-412	42	22	jenderal	jenderal	ADJ
ijtc-412	42	23	pajak	pajak	ADV
ijtc-412	42	24	,	,	PUNCT
ijtc-412	42	25	2020	2020	NUM
ijtc-412	42	26	)	)	PUNCT
ijtc-412	42	27	.	.	PUNCT
ijtc-412	43	1	table	table	NOUN
ijtc-412	43	2	2	2	NUM
ijtc-412	43	3	.	.	PUNCT
ijtc-412	43	4	taxable	taxable	ADJ
ijtc-412	43	5	person	person	NOUN
ijtc-412	43	6	perceptions	perception	NOUN
ijtc-412	43	7	of	of	ADP
ijtc-412	43	8	research	research	NOUN
ijtc-412	43	9	variables	variable	VERB
ijtc-412	43	10	variable	variable	ADJ
ijtc-412	43	11	percentage	percentage	NOUN
ijtc-412	43	12	information	information	NOUN
ijtc-412	43	13	benefits	benefit	NOUN
ijtc-412	43	14	of	of	ADP
ijtc-412	43	15	e	e	NOUN
ijtc-412	43	16	-	-	NOUN
ijtc-412	43	17	invoicing	invoice	VERB
ijtc-412	43	18	3.0	3.0	NUM
ijtc-412	43	19	72,29	72,29	NUM
ijtc-412	43	20	%	%	NOUN
ijtc-412	43	21	pkp	pkp	PROPN
ijtc-412	43	22	benefit	benefit	NOUN
ijtc-412	43	23	from	from	ADP
ijtc-412	43	24	e	e	NOUN
ijtc-412	43	25	-	-	NOUN
ijtc-412	43	26	invoice	invoice	ADJ
ijtc-412	43	27	3.0	3.0	NUM
ijtc-412	43	28	taxable	taxable	ADJ
ijtc-412	43	29	person	person	NOUN
ijtc-412	43	30	compliance	compliance	NOUN
ijtc-412	43	31	standard	standard	ADJ
ijtc-412	43	32	72,82	72,82	NUM
ijtc-412	43	33	%	%	NOUN
ijtc-412	43	34	corporate	corporate	ADJ
ijtc-412	43	35	taxpayers	taxpayer	NOUN
ijtc-412	43	36	consciously	consciously	ADV
ijtc-412	43	37	register	register	VERB
ijtc-412	43	38	themselves	themselves	PRON
ijtc-412	43	39	as	as	ADP
ijtc-412	43	40	taxable	taxable	ADJ
ijtc-412	43	41	person	person	NOUN
ijtc-412	43	42	(	(	PUNCT
ijtc-412	43	43	pkp	pkp	PROPN
ijtc-412	43	44	)	)	PUNCT
ijtc-412	43	45	tax	tax	NOUN
ijtc-412	43	46	revenue	revenue	NOUN
ijtc-412	43	47	factor	factor	NOUN
ijtc-412	43	48	71,31	71,31	NUM
ijtc-412	43	49	%	%	NOUN
ijtc-412	43	50	tax	tax	NOUN
ijtc-412	43	51	revenue	revenue	NOUN
ijtc-412	43	52	is	be	AUX
ijtc-412	43	53	influenced	influence	VERB
ijtc-412	43	54	by	by	ADP
ijtc-412	43	55	the	the	DET
ijtc-412	43	56	public	public	ADJ
ijtc-412	43	57	economy	economy	NOUN
ijtc-412	43	58	source	source	NOUN
ijtc-412	43	59	:	:	PUNCT
ijtc-412	43	60	survey	survey	NOUN
ijtc-412	43	61	research	research	NOUN
ijtc-412	43	62	data	datum	NOUN
ijtc-412	43	63	,	,	PUNCT
ijtc-412	43	64	processed	process	VERB
ijtc-412	43	65	2021	2021	NUM
ijtc-412	43	66	based	base	VERB
ijtc-412	43	67	on	on	ADP
ijtc-412	43	68	the	the	DET
ijtc-412	43	69	taxpayer	taxpayer	NOUN
ijtc-412	43	70	's	's	PART
ijtc-412	43	71	perception	perception	NOUN
ijtc-412	43	72	that	that	SCONJ
ijtc-412	43	73	the	the	DET
ijtc-412	43	74	level	level	NOUN
ijtc-412	43	75	of	of	ADP
ijtc-412	43	76	achievement	achievement	NOUN
ijtc-412	43	77	recorded	record	VERB
ijtc-412	43	78	is	be	AUX
ijtc-412	43	79	in	in	ADP
ijtc-412	43	80	a	a	DET
ijtc-412	43	81	good	good	ADJ
ijtc-412	43	82	category	category	NOUN
ijtc-412	43	83	,	,	PUNCT
ijtc-412	43	84	it	it	PRON
ijtc-412	43	85	's	be	AUX
ijtc-412	43	86	just	just	ADV
ijtc-412	43	87	that	that	SCONJ
ijtc-412	43	88	this	this	DET
ijtc-412	43	89	achievement	achievement	NOUN
ijtc-412	43	90	has	have	AUX
ijtc-412	43	91	not	not	PART
ijtc-412	43	92	fully	fully	ADV
ijtc-412	43	93	provided	provide	VERB
ijtc-412	43	94	maximum	maximum	ADJ
ijtc-412	43	95	results	result	NOUN
ijtc-412	43	96	.	.	PUNCT
ijtc-412	44	1	this	this	PRON
ijtc-412	44	2	gives	give	VERB
ijtc-412	44	3	the	the	DET
ijtc-412	44	4	perception	perception	NOUN
ijtc-412	44	5	that	that	SCONJ
ijtc-412	44	6	the	the	DET
ijtc-412	44	7	government	government	NOUN
ijtc-412	44	8	's	's	PART
ijtc-412	44	9	participation	participation	NOUN
ijtc-412	44	10	in	in	ADP
ijtc-412	44	11	providing	provide	VERB
ijtc-412	44	12	information	information	NOUN
ijtc-412	44	13	and	and	CCONJ
ijtc-412	44	14	understanding	understanding	NOUN
ijtc-412	44	15	related	relate	VERB
ijtc-412	44	16	to	to	ADP
ijtc-412	44	17	taxation	taxation	NOUN
ijtc-412	44	18	has	have	AUX
ijtc-412	44	19	not	not	PART
ijtc-412	44	20	been	be	AUX
ijtc-412	44	21	fully	fully	ADV
ijtc-412	44	22	realized	realize	VERB
ijtc-412	44	23	.	.	PUNCT
ijtc-412	45	1	based	base	VERB
ijtc-412	45	2	on	on	ADP
ijtc-412	45	3	the	the	DET
ijtc-412	45	4	description	description	NOUN
ijtc-412	45	5	above	above	ADP
ijtc-412	45	6	regarding	regard	VERB
ijtc-412	45	7	the	the	DET
ijtc-412	45	8	background	background	NOUN
ijtc-412	45	9	of	of	ADP
ijtc-412	45	10	the	the	DET
ijtc-412	45	11	research	research	NOUN
ijtc-412	45	12	problem	problem	NOUN
ijtc-412	45	13	,	,	PUNCT
ijtc-412	45	14	the	the	DET
ijtc-412	45	15	following	follow	VERB
ijtc-412	45	16	research	research	NOUN
ijtc-412	45	17	objectives	objective	NOUN
ijtc-412	45	18	can	can	AUX
ijtc-412	45	19	be	be	AUX
ijtc-412	45	20	obtained	obtain	VERB
ijtc-412	45	21	:	:	PUNCT
ijtc-412	45	22	1	1	NUM
ijtc-412	45	23	)	)	PUNCT
ijtc-412	45	24	to	to	PART
ijtc-412	45	25	find	find	VERB
ijtc-412	45	26	out	out	ADP
ijtc-412	45	27	and	and	CCONJ
ijtc-412	45	28	analyze	analyze	VERB
ijtc-412	45	29	the	the	DET
ijtc-412	45	30	effect	effect	NOUN
ijtc-412	45	31	of	of	ADP
ijtc-412	45	32	implementing	implement	VERB
ijtc-412	45	33	e	e	NOUN
ijtc-412	45	34	-	-	NOUN
ijtc-412	45	35	invoice	invoice	ADJ
ijtc-412	45	36	3.0	3.0	NUM
ijtc-412	45	37	in	in	ADP
ijtc-412	45	38	increasing	increase	VERB
ijtc-412	45	39	vat	vat	NOUN
ijtc-412	45	40	revenue	revenue	NOUN
ijtc-412	45	41	.	.	PUNCT
ijtc-412	46	1	2	2	NUM
ijtc-412	46	2	)	)	PUNCT
ijtc-412	46	3	to	to	PART
ijtc-412	46	4	find	find	VERB
ijtc-412	46	5	out	out	ADP
ijtc-412	46	6	and	and	CCONJ
ijtc-412	46	7	analyze	analyze	VERB
ijtc-412	46	8	the	the	DET
ijtc-412	46	9	effect	effect	NOUN
ijtc-412	46	10	of	of	ADP
ijtc-412	46	11	taxable	taxable	ADJ
ijtc-412	46	12	entrepreneur	entrepreneur	NOUN
ijtc-412	46	13	compliance	compliance	NOUN
ijtc-412	46	14	in	in	ADP
ijtc-412	46	15	increasing	increase	VERB
ijtc-412	46	16	vat	vat	NOUN
ijtc-412	46	17	revenue	revenue	NOUN
ijtc-412	46	18	.	.	PUNCT
ijtc-412	47	1	3	3	X
ijtc-412	47	2	)	)	PUNCT
ijtc-412	47	3	to	to	PART
ijtc-412	47	4	know	know	VERB
ijtc-412	47	5	and	and	CCONJ
ijtc-412	47	6	analyze	analyze	VERB
ijtc-412	47	7	simultaneously	simultaneously	ADV
ijtc-412	47	8	the	the	DET
ijtc-412	47	9	application	application	NOUN
ijtc-412	47	10	of	of	ADP
ijtc-412	47	11	e	e	NOUN
ijtc-412	47	12	-	-	NOUN
ijtc-412	47	13	invoice	invoice	ADJ
ijtc-412	47	14	3.0	3.0	NUM
ijtc-412	47	15	and	and	CCONJ
ijtc-412	47	16	the	the	DET
ijtc-412	47	17	compliance	compliance	NOUN
ijtc-412	47	18	of	of	ADP
ijtc-412	47	19	taxable	taxable	ADJ
ijtc-412	47	20	person	person	NOUN
ijtc-412	47	21	in	in	ADP
ijtc-412	47	22	increasing	increase	VERB
ijtc-412	47	23	vat	vat	NOUN
ijtc-412	47	24	revenue	revenue	NOUN
ijtc-412	47	25	.	.	PUNCT
ijtc-412	48	1	the	the	DET
ijtc-412	48	2	implementation	implementation	NOUN
ijtc-412	48	3	of	of	ADP
ijtc-412	48	4	e	e	NOUN
ijtc-412	48	5	-	-	NOUN
ijtc-412	48	6	invoicing	invoicing	ADJ
ijtc-412	48	7	and	and	CCONJ
ijtc-412	48	8	taxable	taxable	ADJ
ijtc-412	48	9	entrepreneur	entrepreneur	NOUN
ijtc-412	48	10	compliance	compliance	NOUN
ijtc-412	48	11	and	and	CCONJ
ijtc-412	48	12	emphasizes	emphasize	VERB
ijtc-412	48	13	the	the	DET
ijtc-412	48	14	level	level	NOUN
ijtc-412	48	15	of	of	ADP
ijtc-412	48	16	reporting	reporting	NOUN
ijtc-412	48	17	of	of	ADP
ijtc-412	48	18	vat	vat	NOUN
ijtc-412	48	19	tax	tax	NOUN
ijtc-412	48	20	returns	return	NOUN
ijtc-412	48	21	and	and	CCONJ
ijtc-412	48	22	the	the	DET
ijtc-412	48	23	magnitude	magnitude	NOUN
ijtc-412	48	24	of	of	ADP
ijtc-412	48	25	the	the	DET
ijtc-412	48	26	effect	effect	NOUN
ijtc-412	48	27	on	on	ADP
ijtc-412	48	28	vat	vat	NOUN
ijtc-412	48	29	receipts	receipt	NOUN
ijtc-412	48	30	and	and	CCONJ
ijtc-412	48	31	axable	axable	ADJ
ijtc-412	48	32	entrepreneur	entrepreneur	NOUN
ijtc-412	48	33	compliance	compliance	NOUN
ijtc-412	48	34	(	(	PUNCT
ijtc-412	48	35	lintang	lintang	NOUN
ijtc-412	48	36	et	et	PROPN
ijtc-412	48	37	al	al	PROPN
ijtc-412	48	38	.	.	PROPN
ijtc-412	48	39	,	,	PUNCT
ijtc-412	48	40	2017	2017	NUM
ijtc-412	48	41	)	)	PUNCT
ijtc-412	48	42	.	.	PUNCT
ijtc-412	49	1	previous	previous	ADJ
ijtc-412	49	2	researches	research	NOUN
ijtc-412	49	3	determine	determine	VERB
ijtc-412	49	4	the	the	DET
ijtc-412	49	5	effect	effect	NOUN
ijtc-412	49	6	resulting	result	VERB
ijtc-412	49	7	from	from	ADP
ijtc-412	49	8	the	the	DET
ijtc-412	49	9	modernization	modernization	NOUN
ijtc-412	49	10	of	of	ADP
ijtc-412	49	11	the	the	DET
ijtc-412	49	12	tax	tax	NOUN
ijtc-412	49	13	system	system	NOUN
ijtc-412	49	14	on	on	ADP
ijtc-412	49	15	the	the	DET
ijtc-412	49	16	level	level	NOUN
ijtc-412	49	17	of	of	ADP
ijtc-412	49	18	compliance	compliance	NOUN
ijtc-412	49	19	of	of	ADP
ijtc-412	49	20	taxable	taxable	ADJ
ijtc-412	49	21	person	person	NOUN
ijtc-412	49	22	and	and	CCONJ
ijtc-412	49	23	the	the	DET
ijtc-412	49	24	effect	effect	NOUN
ijtc-412	49	25	on	on	ADP
ijtc-412	49	26	vat	vat	NOUN
ijtc-412	49	27	receipts	receipt	NOUN
ijtc-412	49	28	from	from	ADP
ijtc-412	49	29	the	the	DET
ijtc-412	49	30	application	application	NOUN
ijtc-412	49	31	of	of	ADP
ijtc-412	49	32	e	e	NOUN
ijtc-412	49	33	-	-	NOUN
ijtc-412	49	34	invoicing	invoicing	NOUN
ijtc-412	49	35	.	.	PUNCT
ijtc-412	50	1	3.0	3.0	NUM
ijtc-412	51	1	and	and	CCONJ
ijtc-412	51	2	analyze	analyze	VERB
ijtc-412	51	3	the	the	DET
ijtc-412	51	4	effect	effect	NOUN
ijtc-412	51	5	of	of	ADP
ijtc-412	51	6	taxable	taxable	ADJ
ijtc-412	51	7	entrepreneur	entrepreneur	NOUN
ijtc-412	51	8	compliance	compliance	NOUN
ijtc-412	51	9	on	on	ADP
ijtc-412	51	10	vat	vat	NOUN
ijtc-412	51	11	receipts	receipt	NOUN
ijtc-412	51	12	(	(	PUNCT
ijtc-412	51	13	fasmi	fasmi	X
ijtc-412	51	14	&	&	CCONJ
ijtc-412	51	15	misra	misra	PROPN
ijtc-412	51	16	,	,	PUNCT
ijtc-412	51	17	2014	2014	NUM
ijtc-412	51	18	)	)	PUNCT
ijtc-412	51	19	.	.	PUNCT
ijtc-412	52	1	the	the	DET
ijtc-412	52	2	other	other	ADJ
ijtc-412	52	3	researches	research	NOUN
ijtc-412	52	4	are	be	AUX
ijtc-412	52	5	discussing	discuss	VERB
ijtc-412	52	6	e	e	NOUN
ijtc-412	52	7	-	-	NOUN
ijtc-412	52	8	faktur	faktur	ADJ
ijtc-412	52	9	and	and	CCONJ
ijtc-412	52	10	tax	tax	NOUN
ijtc-412	52	11	receipts	receipt	NOUN
ijtc-412	52	12	using	use	VERB
ijtc-412	52	13	a	a	DET
ijtc-412	52	14	moderating	moderate	VERB
ijtc-412	52	15	variable	variable	NOUN
ijtc-412	52	16	or	or	CCONJ
ijtc-412	52	17	a	a	DET
ijtc-412	52	18	connecting	connect	VERB
ijtc-412	52	19	variable	variable	NOUN
ijtc-412	52	20	to	to	PART
ijtc-412	52	21	test	test	VERB
ijtc-412	52	22	between	between	ADP
ijtc-412	52	23	the	the	DET
ijtc-412	52	24	independent	independent	ADJ
ijtc-412	52	25	variable	variable	NOUN
ijtc-412	52	26	and	and	CCONJ
ijtc-412	52	27	the	the	DET
ijtc-412	52	28	dependent	dependent	ADJ
ijtc-412	52	29	variable	variable	NOUN
ijtc-412	52	30	,	,	PUNCT
ijtc-412	52	31	while	while	SCONJ
ijtc-412	52	32	the	the	DET
ijtc-412	52	33	variables	variable	NOUN
ijtc-412	52	34	used	use	VERB
ijtc-412	52	35	by	by	ADP
ijtc-412	52	36	the	the	DET
ijtc-412	52	37	researcher	researcher	NOUN
ijtc-412	52	38	are	be	AUX
ijtc-412	52	39	only	only	ADV
ijtc-412	52	40	the	the	DET
ijtc-412	52	41	independent	independent	ADJ
ijtc-412	52	42	variable	variable	NOUN
ijtc-412	52	43	and	and	CCONJ
ijtc-412	52	44	the	the	DET
ijtc-412	52	45	dependent	dependent	ADJ
ijtc-412	52	46	variable	variable	NOUN
ijtc-412	52	47	,	,	PUNCT
ijtc-412	52	48	the	the	DET
ijtc-412	52	49	effect	effect	NOUN
ijtc-412	52	50	of	of	ADP
ijtc-412	52	51	the	the	DET
ijtc-412	52	52	application	application	NOUN
ijtc-412	52	53	of	of	ADP
ijtc-412	52	54	e	e	NOUN
ijtc-412	52	55	-	-	NOUN
ijtc-412	52	56	invoicing	invoicing	NOUN
ijtc-412	52	57	on	on	ADP
ijtc-412	52	58	taxable	taxable	ADJ
ijtc-412	52	59	entrepreneur	entrepreneur	NOUN
ijtc-412	52	60	compliance	compliance	NOUN
ijtc-412	52	61	and	and	CCONJ
ijtc-412	52	62	determine	determine	VERB
ijtc-412	52	63	the	the	DET
ijtc-412	52	64	effect	effect	NOUN
ijtc-412	52	65	of	of	ADP
ijtc-412	52	66	the	the	DET
ijtc-412	52	67	application	application	NOUN
ijtc-412	52	68	of	of	ADP
ijtc-412	52	69	e	e	NOUN
ijtc-412	52	70	-	-	NOUN
ijtc-412	52	71	invoicing	invoicing	NOUN
ijtc-412	52	72	on	on	ADP
ijtc-412	52	73	vat	vat	NOUN
ijtc-412	52	74	receipts	receipt	NOUN
ijtc-412	52	75	(	(	PUNCT
ijtc-412	52	76	angraini	angraini	PROPN
ijtc-412	52	77	et	et	PROPN
ijtc-412	52	78	al	al	PROPN
ijtc-412	52	79	.	.	PROPN
ijtc-412	52	80	,	,	PUNCT
ijtc-412	52	81	2017	2017	NUM
ijtc-412	52	82	;	;	PUNCT
ijtc-412	52	83	astuti	astuti	PROPN
ijtc-412	52	84	&	&	CCONJ
ijtc-412	52	85	panjaitan	panjaitan	PROPN
ijtc-412	52	86	,	,	PUNCT
ijtc-412	52	87	2017	2017	NUM
ijtc-412	52	88	;	;	PUNCT
ijtc-412	52	89	awaloedin	awaloedin	VERB
ijtc-412	52	90	et	et	PROPN
ijtc-412	52	91	al	al	PROPN
ijtc-412	52	92	.	.	PROPN
ijtc-412	52	93	,	,	PUNCT
ijtc-412	52	94	2021	2021	NUM
ijtc-412	52	95	)	)	PUNCT
ijtc-412	52	96	.	.	PUNCT
ijtc-412	53	1	previous	previous	ADJ
ijtc-412	53	2	researches	research	NOUN
ijtc-412	53	3	discussed	discuss	VERB
ijtc-412	53	4	e	e	NOUN
ijtc-412	53	5	-	-	NOUN
ijtc-412	53	6	faktur	faktur	ADJ
ijtc-412	53	7	and	and	CCONJ
ijtc-412	53	8	tax	tax	NOUN
ijtc-412	53	9	receipts	receipt	NOUN
ijtc-412	53	10	using	use	VERB
ijtc-412	53	11	moderating	moderate	VERB
ijtc-412	53	12	variables	variable	NOUN
ijtc-412	53	13	or	or	CCONJ
ijtc-412	53	14	connecting	connect	VERB
ijtc-412	53	15	variables	variable	NOUN
ijtc-412	53	16	to	to	PART
ijtc-412	53	17	test	test	VERB
ijtc-412	53	18	between	between	ADP
ijtc-412	53	19	the	the	DET
ijtc-412	53	20	independent	independent	ADJ
ijtc-412	53	21	variable	variable	NOUN
ijtc-412	53	22	and	and	CCONJ
ijtc-412	53	23	the	the	DET
ijtc-412	53	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-412	53	25	the	the	DET
ijtc-412	53	26	effect	effect	NOUN
ijtc-412	53	27	of	of	ADP
ijtc-412	53	28	the	the	DET
ijtc-412	53	29	implementation	implementation	NOUN
ijtc-412	53	30	of	of	ADP
ijtc-412	53	31	e	e	NOUN
ijtc-412	53	32	-	-	NOUN
ijtc-412	53	33	invoice	invoice	ADJ
ijtc-412	53	34	3.0	3.0	NUM
ijtc-412	53	35	and	and	CCONJ
ijtc-412	53	36	taxable	taxable	ADJ
ijtc-412	53	37	person	person	NOUN
ijtc-412	53	38	compliance	compliance	NOUN
ijtc-412	53	39	to	to	PART
ijtc-412	53	40	value	value	VERB
ijtc-412	53	41	added	add	VERB
ijtc-412	53	42	tax	tax	NOUN
ijtc-412	53	43	revenue	revenue	NOUN
ijtc-412	53	44	at	at	ADP
ijtc-412	53	45	kpp	kpp	PROPN
ijtc-412	53	46	pratama	pratama	NOUN
ijtc-412	53	47	pasar	pasar	PROPN
ijtc-412	53	48	rebo	rebo	PROPN
ijtc-412	53	49	irawati	irawati	PROPN
ijtc-412	53	50	,	,	PUNCT
ijtc-412	53	51	darmawan	darmawan	PROPN
ijtc-412	53	52	,	,	PUNCT
ijtc-412	53	53	sofyan	sofyan	PROPN
ijtc-412	53	54	,	,	PUNCT
ijtc-412	53	55	serebryakova	serebryakova	PROPN
ijtc-412	53	56	4	4	NUM
ijtc-412	53	57	|	|	ADV
ijtc-412	53	58	ilomata	ilomata	VERB
ijtc-412	53	59	international	international	ADJ
ijtc-412	53	60	journal	journal	NOUN
ijtc-412	53	61	of	of	ADP
ijtc-412	53	62	tax	tax	PROPN
ijtc-412	53	63	&	&	CCONJ
ijtc-412	53	64	accounting	account	VERB
ijtc-412	53	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	53	66	dependent	dependent	ADJ
ijtc-412	53	67	variable	variable	NOUN
ijtc-412	53	68	,	,	PUNCT
ijtc-412	53	69	while	while	SCONJ
ijtc-412	53	70	the	the	DET
ijtc-412	53	71	variables	variable	NOUN
ijtc-412	53	72	used	use	VERB
ijtc-412	53	73	by	by	ADP
ijtc-412	53	74	the	the	DET
ijtc-412	53	75	researcher	researcher	NOUN
ijtc-412	53	76	are	be	AUX
ijtc-412	53	77	only	only	ADV
ijtc-412	53	78	the	the	DET
ijtc-412	53	79	independent	independent	ADJ
ijtc-412	53	80	variable	variable	NOUN
ijtc-412	53	81	and	and	CCONJ
ijtc-412	53	82	the	the	DET
ijtc-412	53	83	dependent	dependent	ADJ
ijtc-412	53	84	variable	variable	NOUN
ijtc-412	53	85	and	and	CCONJ
ijtc-412	53	86	the	the	DET
ijtc-412	53	87	effect	effect	NOUN
ijtc-412	53	88	of	of	ADP
ijtc-412	53	89	vat	vat	NOUN
ijtc-412	53	90	revenue	revenue	NOUN
ijtc-412	53	91	on	on	ADP
ijtc-412	53	92	tax	tax	NOUN
ijtc-412	53	93	revenues	revenue	NOUN
ijtc-412	53	94	(	(	PUNCT
ijtc-412	53	95	anggia	anggia	ADJ
ijtc-412	53	96	,	,	PUNCT
ijtc-412	53	97	2019	2019	NUM
ijtc-412	53	98	;	;	PUNCT
ijtc-412	53	99	nurtin	nurtin	PROPN
ijtc-412	53	100	et	et	PROPN
ijtc-412	53	101	al	al	PROPN
ijtc-412	53	102	.	.	PROPN
ijtc-412	53	103	,	,	PUNCT
ijtc-412	53	104	2021	2021	NUM
ijtc-412	53	105	;	;	PUNCT
ijtc-412	53	106	sulistyowati	sulistyowati	PROPN
ijtc-412	53	107	et	et	PROPN
ijtc-412	53	108	al	al	PROPN
ijtc-412	53	109	.	.	PROPN
ijtc-412	53	110	,	,	PUNCT
ijtc-412	53	111	2020	2020	NUM
ijtc-412	53	112	)	)	PUNCT
ijtc-412	53	113	.	.	PUNCT
ijtc-412	54	1	based	base	VERB
ijtc-412	54	2	on	on	ADP
ijtc-412	54	3	the	the	DET
ijtc-412	54	4	several	several	ADJ
ijtc-412	54	5	studies	study	NOUN
ijtc-412	54	6	above	above	ADV
ijtc-412	54	7	,	,	PUNCT
ijtc-412	54	8	it	it	PRON
ijtc-412	54	9	can	can	AUX
ijtc-412	54	10	be	be	AUX
ijtc-412	54	11	concluded	conclude	VERB
ijtc-412	54	12	that	that	SCONJ
ijtc-412	54	13	in	in	ADP
ijtc-412	54	14	the	the	DET
ijtc-412	54	15	implementation	implementation	NOUN
ijtc-412	54	16	of	of	ADP
ijtc-412	54	17	e	e	NOUN
ijtc-412	54	18	-	-	NOUN
ijtc-412	54	19	invoicing	invoicing	NOUN
ijtc-412	54	20	,	,	PUNCT
ijtc-412	54	21	the	the	DET
ijtc-412	54	22	taxable	taxable	ADJ
ijtc-412	54	23	person	person	NOUN
ijtc-412	54	24	(	(	PUNCT
ijtc-412	54	25	pkp	pkp	PROPN
ijtc-412	54	26	)	)	PUNCT
ijtc-412	54	27	has	have	AUX
ijtc-412	54	28	been	be	AUX
ijtc-412	54	29	able	able	ADJ
ijtc-412	54	30	to	to	PART
ijtc-412	54	31	implement	implement	VERB
ijtc-412	54	32	the	the	DET
ijtc-412	54	33	implementation	implementation	NOUN
ijtc-412	54	34	of	of	ADP
ijtc-412	54	35	the	the	DET
ijtc-412	54	36	e	e	ADJ
ijtc-412	54	37	-	-	ADJ
ijtc-412	54	38	invoice	invoice	ADJ
ijtc-412	54	39	system	system	NOUN
ijtc-412	54	40	launched	launch	VERB
ijtc-412	54	41	by	by	ADP
ijtc-412	54	42	the	the	DET
ijtc-412	54	43	fiscus	fiscus	NOUN
ijtc-412	54	44	.	.	PUNCT
ijtc-412	55	1	when	when	SCONJ
ijtc-412	55	2	operating	operate	VERB
ijtc-412	55	3	it	it	PRON
ijtc-412	55	4	.	.	PUNCT
ijtc-412	56	1	regarding	regard	VERB
ijtc-412	56	2	the	the	DET
ijtc-412	56	3	e	e	NOUN
ijtc-412	56	4	-	-	ADJ
ijtc-412	56	5	invoicing	invoicing	ADJ
ijtc-412	56	6	system	system	NOUN
ijtc-412	56	7	,	,	PUNCT
ijtc-412	56	8	which	which	PRON
ijtc-412	56	9	still	still	ADV
ijtc-412	56	10	has	have	VERB
ijtc-412	56	11	to	to	PART
ijtc-412	56	12	be	be	AUX
ijtc-412	56	13	refined	refine	VERB
ijtc-412	56	14	,	,	PUNCT
ijtc-412	56	15	the	the	DET
ijtc-412	56	16	taxation	taxation	NOUN
ijtc-412	56	17	policy	policy	NOUN
ijtc-412	56	18	must	must	AUX
ijtc-412	56	19	also	also	ADV
ijtc-412	56	20	keep	keep	VERB
ijtc-412	56	21	pace	pace	NOUN
ijtc-412	56	22	with	with	ADP
ijtc-412	56	23	the	the	DET
ijtc-412	56	24	changes	change	NOUN
ijtc-412	56	25	that	that	PRON
ijtc-412	56	26	occur	occur	VERB
ijtc-412	56	27	.	.	PUNCT
ijtc-412	57	1	that	that	DET
ijtc-412	57	2	way	way	NOUN
ijtc-412	57	3	,	,	PUNCT
ijtc-412	57	4	increasing	increase	VERB
ijtc-412	57	5	state	state	NOUN
ijtc-412	57	6	income	income	NOUN
ijtc-412	57	7	is	be	AUX
ijtc-412	57	8	no	no	ADV
ijtc-412	57	9	longer	long	ADV
ijtc-412	57	10	difficult	difficult	ADJ
ijtc-412	57	11	to	to	PART
ijtc-412	57	12	do	do	VERB
ijtc-412	57	13	.	.	PUNCT
ijtc-412	58	1	e	e	X
ijtc-412	58	2	-	-	NOUN
ijtc-412	58	3	invoice	invoice	ADJ
ijtc-412	58	4	3.0	3.0	NUM
ijtc-412	58	5	e	e	NOUN
ijtc-412	58	6	-	-	NOUN
ijtc-412	58	7	invoice	invoice	NOUN
ijtc-412	58	8	is	be	AUX
ijtc-412	58	9	a	a	DET
ijtc-412	58	10	tax	tax	NOUN
ijtc-412	58	11	invoice	invoice	NOUN
ijtc-412	58	12	created	create	VERB
ijtc-412	58	13	through	through	ADP
ijtc-412	58	14	an	an	DET
ijtc-412	58	15	application	application	NOUN
ijtc-412	58	16	or	or	CCONJ
ijtc-412	58	17	electronic	electronic	ADJ
ijtc-412	58	18	system	system	NOUN
ijtc-412	58	19	provided	provide	VERB
ijtc-412	58	20	by	by	ADP
ijtc-412	58	21	the	the	DET
ijtc-412	58	22	djp	djp	ADJ
ijtc-412	58	23	and	and	CCONJ
ijtc-412	58	24	tax	tax	NOUN
ijtc-412	58	25	system	system	NOUN
ijtc-412	58	26	service	service	NOUN
ijtc-412	58	27	providers.e	providers.e	NOUN
ijtc-412	58	28	-	-	NOUN
ijtc-412	58	29	invoice	invoice	NOUN
ijtc-412	58	30	is	be	AUX
ijtc-412	58	31	a	a	DET
ijtc-412	58	32	tax	tax	NOUN
ijtc-412	58	33	invoice	invoice	NOUN
ijtc-412	58	34	as	as	ADP
ijtc-412	58	35	proof	proof	NOUN
ijtc-412	58	36	of	of	ADP
ijtc-412	58	37	vat	vat	NOUN
ijtc-412	58	38	collection	collection	NOUN
ijtc-412	58	39	which	which	PRON
ijtc-412	58	40	is	be	AUX
ijtc-412	58	41	carried	carry	VERB
ijtc-412	58	42	out	out	ADP
ijtc-412	58	43	electronically	electronically	ADV
ijtc-412	58	44	and	and	CCONJ
ijtc-412	58	45	made	make	VERB
ijtc-412	58	46	by	by	ADP
ijtc-412	58	47	a	a	DET
ijtc-412	58	48	taxable	taxable	ADJ
ijtc-412	58	49	entrepreneur	entrepreneur	NOUN
ijtc-412	58	50	whose	whose	DET
ijtc-412	58	51	procedures	procedure	NOUN
ijtc-412	58	52	are	be	AUX
ijtc-412	58	53	regulated	regulate	VERB
ijtc-412	58	54	in	in	ADP
ijtc-412	58	55	tax	tax	NOUN
ijtc-412	58	56	regulations	regulation	NOUN
ijtc-412	58	57	(	(	PUNCT
ijtc-412	58	58	sakti	sakti	PROPN
ijtc-412	58	59	&	&	CCONJ
ijtc-412	58	60	hidayat	hidayat	PROPN
ijtc-412	58	61	,	,	PUNCT
ijtc-412	58	62	2015	2015	NUM
ijtc-412	58	63	)	)	PUNCT
ijtc-412	58	64	.	.	PUNCT
ijtc-412	59	1	the	the	DET
ijtc-412	59	2	e	e	NOUN
ijtc-412	59	3	-	-	ADJ
ijtc-412	59	4	invoice	invoice	ADJ
ijtc-412	59	5	form	form	NOUN
ijtc-412	59	6	is	be	AUX
ijtc-412	59	7	an	an	DET
ijtc-412	59	8	electronic	electronic	ADJ
ijtc-412	59	9	document	document	NOUN
ijtc-412	59	10	that	that	PRON
ijtc-412	59	11	can	can	AUX
ijtc-412	59	12	be	be	AUX
ijtc-412	59	13	printed	print	VERB
ijtc-412	59	14	on	on	ADP
ijtc-412	59	15	paper	paper	NOUN
ijtc-412	59	16	or	or	CCONJ
ijtc-412	59	17	in	in	ADP
ijtc-412	59	18	pdf	pdf	NOUN
ijtc-412	59	19	file	file	NOUN
ijtc-412	59	20	format	format	NOUN
ijtc-412	59	21	.	.	PUNCT
ijtc-412	60	1	furthermore	furthermore	ADV
ijtc-412	60	2	the	the	DET
ijtc-412	60	3	benefits	benefit	NOUN
ijtc-412	60	4	obtained	obtain	VERB
ijtc-412	60	5	by	by	ADP
ijtc-412	60	6	the	the	DET
ijtc-412	60	7	djp	djp	NOUN
ijtc-412	60	8	from	from	ADP
ijtc-412	60	9	this	this	DET
ijtc-412	60	10	e	e	NOUN
ijtc-412	60	11	-	-	NOUN
ijtc-412	60	12	tax	tax	ADJ
ijtc-412	60	13	invoice	invoice	NOUN
ijtc-412	60	14	application	application	NOUN
ijtc-412	60	15	in	in	ADP
ijtc-412	60	16	addition	addition	NOUN
ijtc-412	60	17	to	to	ADP
ijtc-412	60	18	providing	provide	VERB
ijtc-412	60	19	the	the	DET
ijtc-412	60	20	function	function	NOUN
ijtc-412	60	21	of	of	ADP
ijtc-412	60	22	collecting	collect	VERB
ijtc-412	60	23	bkp	bkp	NOUN
ijtc-412	60	24	/	/	SYM
ijtc-412	60	25	jkp	jkp	PROPN
ijtc-412	60	26	data	datum	NOUN
ijtc-412	60	27	through	through	ADP
ijtc-412	60	28	the	the	DET
ijtc-412	60	29	pkp	pkp	PROPN
ijtc-412	60	30	mechanism	mechanism	NOUN
ijtc-412	60	31	,	,	PUNCT
ijtc-412	60	32	it	it	PRON
ijtc-412	60	33	also	also	ADV
ijtc-412	60	34	increases	increase	VERB
ijtc-412	60	35	the	the	DET
ijtc-412	60	36	effectiveness	effectiveness	NOUN
ijtc-412	60	37	of	of	ADP
ijtc-412	60	38	tax	tax	NOUN
ijtc-412	60	39	invoices	invoice	NOUN
ijtc-412	60	40	there	there	PRON
ijtc-412	60	41	are	be	VERB
ijtc-412	60	42	several	several	ADJ
ijtc-412	60	43	factors	factor	NOUN
ijtc-412	60	44	that	that	PRON
ijtc-412	60	45	influence	influence	NOUN
ijtc-412	60	46	behavior	behavior	NOUN
ijtc-412	60	47	obedient	obedient	ADJ
ijtc-412	60	48	to	to	ADP
ijtc-412	60	49	taxes	taxis	NOUN
ijtc-412	60	50	or	or	CCONJ
ijtc-412	60	51	often	often	ADV
ijtc-412	60	52	known	know	VERB
ijtc-412	60	53	as	as	ADP
ijtc-412	60	54	tax	tax	NOUN
ijtc-412	60	55	compliance	compliance	NOUN
ijtc-412	60	56	(	(	PUNCT
ijtc-412	60	57	ciptaningsih	ciptaningsih	NOUN
ijtc-412	60	58	,	,	PUNCT
ijtc-412	60	59	2013	2013	NUM
ijtc-412	60	60	)	)	PUNCT
ijtc-412	60	61	.	.	PUNCT
ijtc-412	61	1	these	these	DET
ijtc-412	61	2	factors	factor	NOUN
ijtc-412	61	3	are	be	AUX
ijtc-412	61	4	deterrence	deterrence	NOUN
ijtc-412	61	5	,	,	PUNCT
ijtc-412	61	6	norms	norm	NOUN
ijtc-412	61	7	,	,	PUNCT
ijtc-412	61	8	both	both	CCONJ
ijtc-412	61	9	personal	personal	ADJ
ijtc-412	61	10	and	and	CCONJ
ijtc-412	61	11	social	social	ADJ
ijtc-412	61	12	,	,	PUNCT
ijtc-412	61	13	fairness	fairness	NOUN
ijtc-412	61	14	and	and	CCONJ
ijtc-412	61	15	trust	trust	NOUN
ijtc-412	61	16	in	in	ADP
ijtc-412	61	17	the	the	DET
ijtc-412	61	18	tax	tax	NOUN
ijtc-412	61	19	administration	administration	NOUN
ijtc-412	61	20	,	,	PUNCT
ijtc-412	61	21	opportunity	opportunity	NOUN
ijtc-412	61	22	and	and	CCONJ
ijtc-412	61	23	complexity	complexity	NOUN
ijtc-412	61	24	,	,	PUNCT
ijtc-412	61	25	and	and	CCONJ
ijtc-412	61	26	the	the	DET
ijtc-412	61	27	role	role	NOUN
ijtc-412	61	28	of	of	ADP
ijtc-412	61	29	government	government	NOUN
ijtc-412	61	30	and	and	CCONJ
ijtc-412	61	31	the	the	DET
ijtc-412	61	32	broader	broad	ADJ
ijtc-412	61	33	economic	economic	ADJ
ijtc-412	61	34	environment	environment	NOUN
ijtc-412	61	35	(	(	PUNCT
ijtc-412	61	36	walsh	walsh	NOUN
ijtc-412	61	37	,	,	PUNCT
ijtc-412	61	38	2012	2012	NUM
ijtc-412	61	39	)	)	PUNCT
ijtc-412	61	40	.	.	PUNCT
ijtc-412	62	1	the	the	DET
ijtc-412	62	2	delone	delone	PROPN
ijtc-412	62	3	&	&	CCONJ
ijtc-412	62	4	mclean	mclean	PROPN
ijtc-412	62	5	(	(	PUNCT
ijtc-412	62	6	d&m	d&m	PROPN
ijtc-412	62	7	)	)	PUNCT
ijtc-412	62	8	is	be	AUX
ijtc-412	62	9	used	use	VERB
ijtc-412	62	10	to	to	PART
ijtc-412	62	11	measure	measure	VERB
ijtc-412	62	12	the	the	DET
ijtc-412	62	13	dimensions	dimension	NOUN
ijtc-412	62	14	of	of	ADP
ijtc-412	62	15	information	information	NOUN
ijtc-412	62	16	system	system	NOUN
ijtc-412	62	17	success	success	NOUN
ijtc-412	62	18	(	(	PUNCT
ijtc-412	62	19	tam	tam	X
ijtc-412	62	20	&	&	CCONJ
ijtc-412	62	21	oliveira	oliveira	PROPN
ijtc-412	62	22	,	,	PUNCT
ijtc-412	62	23	2016	2016	NUM
ijtc-412	62	24	)	)	PUNCT
ijtc-412	62	25	,	,	PUNCT
ijtc-412	62	26	while	while	SCONJ
ijtc-412	62	27	the	the	DET
ijtc-412	62	28	dimensions	dimension	NOUN
ijtc-412	62	29	of	of	ADP
ijtc-412	62	30	success	success	NOUN
ijtc-412	62	31	are	be	AUX
ijtc-412	62	32	as	as	SCONJ
ijtc-412	62	33	follows	follow	VERB
ijtc-412	62	34	:	:	PUNCT
ijtc-412	62	35	1	1	NUM
ijtc-412	62	36	)	)	PUNCT
ijtc-412	62	37	system	system	NOUN
ijtc-412	62	38	quality	quality	NOUN
ijtc-412	62	39	,	,	PUNCT
ijtc-412	62	40	related	relate	VERB
ijtc-412	62	41	to	to	ADP
ijtc-412	62	42	the	the	DET
ijtc-412	62	43	characteristics	characteristic	NOUN
ijtc-412	62	44	of	of	ADP
ijtc-412	62	45	information	information	NOUN
ijtc-412	62	46	systems	system	NOUN
ijtc-412	62	47	.	.	PUNCT
ijtc-412	63	1	for	for	ADP
ijtc-412	63	2	example	example	NOUN
ijtc-412	63	3	ease	ease	NOUN
ijtc-412	63	4	of	of	ADP
ijtc-412	63	5	use	use	NOUN
ijtc-412	63	6	,	,	PUNCT
ijtc-412	63	7	the	the	DET
ijtc-412	63	8	flexibility	flexibility	NOUN
ijtc-412	63	9	of	of	ADP
ijtc-412	63	10	use	use	NOUN
ijtc-412	63	11	,	,	PUNCT
ijtc-412	63	12	system	system	NOUN
ijtc-412	63	13	reliability	reliability	NOUN
ijtc-412	63	14	,	,	PUNCT
ijtc-412	63	15	and	and	CCONJ
ijtc-412	63	16	ease	ease	NOUN
ijtc-412	63	17	of	of	ADP
ijtc-412	63	18	learning	learning	NOUN
ijtc-412	63	19	;	;	PUNCT
ijtc-412	63	20	2	2	X
ijtc-412	63	21	)	)	PUNCT
ijtc-412	63	22	quality	quality	NOUN
ijtc-412	63	23	of	of	ADP
ijtc-412	63	24	information	information	NOUN
ijtc-412	63	25	,	,	PUNCT
ijtc-412	63	26	related	relate	VERB
ijtc-412	63	27	to	to	ADP
ijtc-412	63	28	the	the	DET
ijtc-412	63	29	characteristics	characteristic	NOUN
ijtc-412	63	30	of	of	ADP
ijtc-412	63	31	the	the	DET
ijtc-412	63	32	system	system	NOUN
ijtc-412	63	33	output	output	NOUN
ijtc-412	63	34	.	.	PUNCT
ijtc-412	64	1	for	for	ADP
ijtc-412	64	2	example	example	NOUN
ijtc-412	64	3	reliability	reliability	NOUN
ijtc-412	64	4	of	of	ADP
ijtc-412	64	5	the	the	DET
ijtc-412	64	6	information	information	NOUN
ijtc-412	64	7	,	,	PUNCT
ijtc-412	64	8	ease	ease	NOUN
ijtc-412	64	9	of	of	ADP
ijtc-412	64	10	understanding	understanding	NOUN
ijtc-412	64	11	,	,	PUNCT
ijtc-412	64	12	accuracy	accuracy	NOUN
ijtc-412	64	13	,	,	PUNCT
ijtc-412	64	14	completeness	completeness	NOUN
ijtc-412	64	15	,	,	PUNCT
ijtc-412	64	16	and	and	CCONJ
ijtc-412	64	17	timeliness	timeliness	NOUN
ijtc-412	64	18	;	;	PUNCT
ijtc-412	64	19	3	3	X
ijtc-412	64	20	)	)	PUNCT
ijtc-412	64	21	service	service	NOUN
ijtc-412	64	22	quality	quality	NOUN
ijtc-412	64	23	,	,	PUNCT
ijtc-412	64	24	namely	namely	ADV
ijtc-412	64	25	the	the	DET
ijtc-412	64	26	level	level	NOUN
ijtc-412	64	27	of	of	ADP
ijtc-412	64	28	support	support	NOUN
ijtc-412	64	29	received	receive	VERB
ijtc-412	64	30	by	by	ADP
ijtc-412	64	31	system	system	NOUN
ijtc-412	64	32	users	user	NOUN
ijtc-412	64	33	;	;	PUNCT
ijtc-412	64	34	4	4	X
ijtc-412	64	35	)	)	PUNCT
ijtc-412	64	36	use	use	NOUN
ijtc-412	64	37	of	of	ADP
ijtc-412	64	38	the	the	DET
ijtc-412	64	39	system	system	NOUN
ijtc-412	64	40	,	,	PUNCT
ijtc-412	64	41	namely	namely	ADV
ijtc-412	64	42	the	the	DET
ijtc-412	64	43	capacity	capacity	NOUN
ijtc-412	64	44	of	of	ADP
ijtc-412	64	45	the	the	DET
ijtc-412	64	46	use	use	NOUN
ijtc-412	64	47	of	of	ADP
ijtc-412	64	48	the	the	DET
ijtc-412	64	49	system	system	NOUN
ijtc-412	64	50	such	such	ADJ
ijtc-412	64	51	as	as	ADP
ijtc-412	64	52	the	the	DET
ijtc-412	64	53	amount	amount	NOUN
ijtc-412	64	54	of	of	ADP
ijtc-412	64	55	system	system	NOUN
ijtc-412	64	56	use	use	NOUN
ijtc-412	64	57	and	and	CCONJ
ijtc-412	64	58	the	the	DET
ijtc-412	64	59	purpose	purpose	NOUN
ijtc-412	64	60	of	of	ADP
ijtc-412	64	61	use	use	NOUN
ijtc-412	64	62	;	;	PUNCT
ijtc-412	64	63	5	5	X
ijtc-412	64	64	)	)	PUNCT
ijtc-412	64	65	satisfaction	satisfaction	NOUN
ijtc-412	64	66	of	of	ADP
ijtc-412	64	67	use	use	NOUN
ijtc-412	64	68	,	,	PUNCT
ijtc-412	64	69	namely	namely	ADV
ijtc-412	64	70	the	the	DET
ijtc-412	64	71	comfort	comfort	NOUN
ijtc-412	64	72	and	and	CCONJ
ijtc-412	64	73	interest	interest	NOUN
ijtc-412	64	74	felt	feel	VERB
ijtc-412	64	75	by	by	ADP
ijtc-412	64	76	users	user	NOUN
ijtc-412	64	77	of	of	ADP
ijtc-412	64	78	the	the	DET
ijtc-412	64	79	information	information	NOUN
ijtc-412	64	80	system	system	NOUN
ijtc-412	64	81	;	;	PUNCT
ijtc-412	64	82	6	6	NUM
ijtc-412	64	83	)	)	PUNCT
ijtc-412	64	84	net	net	ADJ
ijtc-412	64	85	profit	profit	NOUN
ijtc-412	64	86	,	,	PUNCT
ijtc-412	64	87	relates	relate	VERB
ijtc-412	64	88	to	to	ADP
ijtc-412	64	89	the	the	DET
ijtc-412	64	90	extent	extent	NOUN
ijtc-412	64	91	to	to	PART
ijtc-412	64	92	which	which	PRON
ijtc-412	64	93	an	an	DET
ijtc-412	64	94	information	information	NOUN
ijtc-412	64	95	system	system	NOUN
ijtc-412	64	96	can	can	AUX
ijtc-412	64	97	contribute	contribute	VERB
ijtc-412	64	98	to	to	ADP
ijtc-412	64	99	system	system	NOUN
ijtc-412	64	100	users	user	NOUN
ijtc-412	64	101	.	.	PUNCT
ijtc-412	65	1	for	for	ADP
ijtc-412	65	2	example	example	NOUN
ijtc-412	65	3	,	,	PUNCT
ijtc-412	65	4	instant	instant	ADJ
ijtc-412	65	5	decision	decision	NOUN
ijtc-412	65	6	making	making	NOUN
ijtc-412	65	7	,	,	PUNCT
ijtc-412	65	8	increased	increase	VERB
ijtc-412	65	9	sales	sale	NOUN
ijtc-412	65	10	,	,	PUNCT
ijtc-412	65	11	reduced	reduce	VERB
ijtc-412	65	12	costs	cost	NOUN
ijtc-412	65	13	,	,	PUNCT
ijtc-412	65	14	revenue	revenue	NOUN
ijtc-412	65	15	improvisation	improvisation	NOUN
ijtc-412	65	16	,	,	PUNCT
ijtc-412	65	17	market	market	NOUN
ijtc-412	65	18	efficiency	efficiency	NOUN
ijtc-412	65	19	,	,	PUNCT
ijtc-412	65	20	consumer	consumer	NOUN
ijtc-412	65	21	perception	perception	NOUN
ijtc-412	65	22	,	,	PUNCT
ijtc-412	65	23	and	and	CCONJ
ijtc-412	65	24	others	other	NOUN
ijtc-412	65	25	(	(	PUNCT
ijtc-412	65	26	roky	roky	PROPN
ijtc-412	65	27	&	&	CCONJ
ijtc-412	65	28	meriouh	meriouh	NOUN
ijtc-412	65	29	,	,	PUNCT
ijtc-412	65	30	2015	2015	NUM
ijtc-412	65	31	)	)	PUNCT
ijtc-412	65	32	.	.	PUNCT
ijtc-412	66	1	at	at	ADP
ijtc-412	66	2	the	the	DET
ijtc-412	66	3	same	same	ADJ
ijtc-412	66	4	time	time	NOUN
ijtc-412	66	5	,	,	PUNCT
ijtc-412	66	6	it	it	PRON
ijtc-412	66	7	should	should	AUX
ijtc-412	66	8	be	be	AUX
ijtc-412	66	9	noted	note	VERB
ijtc-412	66	10	that	that	SCONJ
ijtc-412	66	11	it	it	PRON
ijtc-412	66	12	is	be	AUX
ijtc-412	66	13	possible	possible	ADJ
ijtc-412	66	14	to	to	PART
ijtc-412	66	15	achieve	achieve	VERB
ijtc-412	66	16	high	high	ADJ
ijtc-412	66	17	success	success	NOUN
ijtc-412	66	18	rates	rate	NOUN
ijtc-412	66	19	only	only	ADV
ijtc-412	66	20	with	with	ADP
ijtc-412	66	21	objective	objective	ADJ
ijtc-412	66	22	,	,	PUNCT
ijtc-412	66	23	equal	equal	ADJ
ijtc-412	66	24	positions	position	NOUN
ijtc-412	66	25	of	of	ADP
ijtc-412	66	26	all	all	DET
ijtc-412	66	27	taxpayers	taxpayer	NOUN
ijtc-412	66	28	,	,	PUNCT
ijtc-412	66	29	including	include	VERB
ijtc-412	66	30	the	the	DET
ijtc-412	66	31	presence	presence	NOUN
ijtc-412	66	32	of	of	ADP
ijtc-412	66	33	uniform	uniform	ADJ
ijtc-412	66	34	technical	technical	ADJ
ijtc-412	66	35	conditions	condition	NOUN
ijtc-412	66	36	,	,	PUNCT
ijtc-412	66	37	financial	financial	ADJ
ijtc-412	66	38	literacy	literacy	NOUN
ijtc-412	66	39	,	,	PUNCT
ijtc-412	66	40	transparency	transparency	NOUN
ijtc-412	66	41	of	of	ADP
ijtc-412	66	42	the	the	DET
ijtc-412	66	43	tax	tax	NOUN
ijtc-412	66	44	system	system	NOUN
ijtc-412	66	45	(	(	PUNCT
ijtc-412	66	46	aldholay	aldholay	VERB
ijtc-412	66	47	et	et	PROPN
ijtc-412	66	48	al	al	PROPN
ijtc-412	66	49	.	.	PROPN
ijtc-412	66	50	,	,	PUNCT
ijtc-412	66	51	2018	2018	NUM
ijtc-412	66	52	)	)	PUNCT
ijtc-412	66	53	.	.	PUNCT
ijtc-412	67	1	taxable	taxable	ADJ
ijtc-412	67	2	person	person	NOUN
ijtc-412	67	3	compliance	compliance	NOUN
ijtc-412	67	4	tax	tax	NOUN
ijtc-412	67	5	compliance	compliance	NOUN
ijtc-412	67	6	can	can	AUX
ijtc-412	67	7	be	be	AUX
ijtc-412	67	8	defined	define	VERB
ijtc-412	67	9	as	as	ADP
ijtc-412	67	10	a	a	DET
ijtc-412	67	11	condition	condition	NOUN
ijtc-412	67	12	for	for	SCONJ
ijtc-412	67	13	taxpayers	taxpayer	NOUN
ijtc-412	67	14	to	to	PART
ijtc-412	67	15	comply	comply	VERB
ijtc-412	67	16	with	with	ADP
ijtc-412	67	17	all	all	DET
ijtc-412	67	18	their	their	PRON
ijtc-412	67	19	tax	tax	NOUN
ijtc-412	67	20	obligations	obligation	NOUN
ijtc-412	67	21	and	and	CCONJ
ijtc-412	67	22	exercise	exercise	VERB
ijtc-412	67	23	their	their	PRON
ijtc-412	67	24	tax	tax	NOUN
ijtc-412	67	25	rights	right	NOUN
ijtc-412	67	26	(	(	PUNCT
ijtc-412	67	27	rahayu	rahayu	PROPN
ijtc-412	67	28	,	,	PUNCT
ijtc-412	67	29	2017	2017	NUM
ijtc-412	67	30	)	)	PUNCT
ijtc-412	67	31	.	.	PUNCT
ijtc-412	68	1	taxpayer	taxpayer	NOUN
ijtc-412	68	2	compliance	compliance	NOUN
ijtc-412	68	3	is	be	AUX
ijtc-412	68	4	a	a	DET
ijtc-412	68	5	taxpayer	taxpayer	NOUN
ijtc-412	68	6	's	's	PART
ijtc-412	68	7	tax	tax	NOUN
ijtc-412	68	8	obligation	obligation	NOUN
ijtc-412	68	9	to	to	PART
ijtc-412	68	10	promote	promote	VERB
ijtc-412	68	11	development	development	NOUN
ijtc-412	68	12	,	,	PUNCT
ijtc-412	68	13	and	and	CCONJ
ijtc-412	68	14	currently	currently	ADV
ijtc-412	68	15	it	it	PRON
ijtc-412	68	16	is	be	AUX
ijtc-412	68	17	hoped	hope	VERB
ijtc-412	68	18	that	that	SCONJ
ijtc-412	68	19	this	this	DET
ijtc-412	68	20	obligation	obligation	NOUN
ijtc-412	68	21	can	can	AUX
ijtc-412	68	22	be	be	AUX
ijtc-412	68	23	fulfilled	fulfil	VERB
ijtc-412	68	24	voluntarily	voluntarily	ADV
ijtc-412	68	25	.	.	PUNCT
ijtc-412	69	1	considering	consider	VERB
ijtc-412	69	2	that	that	SCONJ
ijtc-412	69	3	the	the	DET
ijtc-412	69	4	indonesian	indonesian	ADJ
ijtc-412	69	5	tax	tax	NOUN
ijtc-412	69	6	system	system	NOUN
ijtc-412	69	7	adheres	adhere	VERB
ijtc-412	69	8	to	to	ADP
ijtc-412	69	9	a	a	DET
ijtc-412	69	10	self	self	NOUN
ijtc-412	69	11	-	-	PUNCT
ijtc-412	69	12	assessment	assessment	NOUN
ijtc-412	69	13	system	system	NOUN
ijtc-412	69	14	,	,	PUNCT
ijtc-412	69	15	taxpayer	taxpayer	NOUN
ijtc-412	69	16	compliance	compliance	NOUN
ijtc-412	69	17	is	be	AUX
ijtc-412	69	18	an	an	DET
ijtc-412	69	19	important	important	ADJ
ijtc-412	69	20	aspect	aspect	NOUN
ijtc-412	69	21	in	in	ADP
ijtc-412	69	22	this	this	DET
ijtc-412	69	23	process	process	NOUN
ijtc-412	69	24	taxpayers	taxpayer	NOUN
ijtc-412	69	25	have	have	VERB
ijtc-412	69	26	absolute	absolute	ADJ
ijtc-412	69	27	confidence	confidence	NOUN
ijtc-412	69	28	in	in	ADP
ijtc-412	69	29	calculating	calculate	VERB
ijtc-412	69	30	,	,	PUNCT
ijtc-412	69	31	paying	pay	VERB
ijtc-412	69	32	and	and	CCONJ
ijtc-412	69	33	reporting	report	VERB
ijtc-412	69	34	their	their	PRON
ijtc-412	69	35	obligations	obligation	NOUN
ijtc-412	69	36	to	to	PART
ijtc-412	69	37	obtain	obtain	VERB
ijtc-412	69	38	the	the	DET
ijtc-412	69	39	best	good	ADJ
ijtc-412	69	40	tax	tax	NOUN
ijtc-412	69	41	revenue	revenue	NOUN
ijtc-412	69	42	(	(	PUNCT
ijtc-412	69	43	widodo	widodo	NOUN
ijtc-412	69	44	et	et	PROPN
ijtc-412	69	45	al	al	PROPN
ijtc-412	69	46	.	.	PROPN
ijtc-412	69	47	,	,	PUNCT
ijtc-412	69	48	2013	2013	NUM
ijtc-412	69	49	)	)	PUNCT
ijtc-412	69	50	.	.	PUNCT
ijtc-412	70	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	70	2	the	the	DET
ijtc-412	70	3	effect	effect	NOUN
ijtc-412	70	4	of	of	ADP
ijtc-412	70	5	the	the	DET
ijtc-412	70	6	implementation	implementation	NOUN
ijtc-412	70	7	of	of	ADP
ijtc-412	70	8	e	e	NOUN
ijtc-412	70	9	-	-	NOUN
ijtc-412	70	10	invoice	invoice	ADJ
ijtc-412	70	11	3.0	3.0	NUM
ijtc-412	70	12	and	and	CCONJ
ijtc-412	70	13	taxable	taxable	ADJ
ijtc-412	70	14	person	person	NOUN
ijtc-412	70	15	compliance	compliance	NOUN
ijtc-412	70	16	to	to	PART
ijtc-412	70	17	value	value	VERB
ijtc-412	70	18	added	add	VERB
ijtc-412	70	19	tax	tax	NOUN
ijtc-412	70	20	revenue	revenue	NOUN
ijtc-412	70	21	at	at	ADP
ijtc-412	70	22	kpp	kpp	PROPN
ijtc-412	70	23	pratama	pratama	NOUN
ijtc-412	70	24	pasar	pasar	PROPN
ijtc-412	70	25	rebo	rebo	PROPN
ijtc-412	70	26	irawati	irawati	PROPN
ijtc-412	70	27	,	,	PUNCT
ijtc-412	70	28	darmawan	darmawan	PROPN
ijtc-412	70	29	,	,	PUNCT
ijtc-412	70	30	sofyan	sofyan	PROPN
ijtc-412	70	31	,	,	PUNCT
ijtc-412	70	32	serebryakova	serebryakova	PROPN
ijtc-412	70	33	5	5	NUM
ijtc-412	70	34	|	|	ADV
ijtc-412	70	35	ilomata	ilomata	PROPN
ijtc-412	70	36	international	international	ADJ
ijtc-412	70	37	journal	journal	NOUN
ijtc-412	70	38	of	of	ADP
ijtc-412	70	39	tax	tax	PROPN
ijtc-412	70	40	&	&	CCONJ
ijtc-412	70	41	accounting	account	VERB
ijtc-412	70	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	70	43	taxpayer	taxpayer	NOUN
ijtc-412	70	44	compliance	compliance	NOUN
ijtc-412	70	45	includes	include	VERB
ijtc-412	70	46	taxpayer	taxpayer	NOUN
ijtc-412	70	47	registration	registration	NOUN
ijtc-412	70	48	compliance	compliance	NOUN
ijtc-412	70	49	,	,	PUNCT
ijtc-412	70	50	tax	tax	NOUN
ijtc-412	70	51	notification	notification	NOUN
ijtc-412	70	52	compliance	compliance	NOUN
ijtc-412	70	53	,	,	PUNCT
ijtc-412	70	54	calculation	calculation	NOUN
ijtc-412	70	55	and	and	CCONJ
ijtc-412	70	56	payment	payment	NOUN
ijtc-412	70	57	of	of	ADP
ijtc-412	70	58	tax	tax	NOUN
ijtc-412	70	59	payable	payable	NOUN
ijtc-412	70	60	,	,	PUNCT
ijtc-412	70	61	and	and	CCONJ
ijtc-412	70	62	tax	tax	NOUN
ijtc-412	70	63	arrears	arrear	NOUN
ijtc-412	70	64	payment	payment	NOUN
ijtc-412	70	65	compliance	compliance	NOUN
ijtc-412	70	66	(	(	PUNCT
ijtc-412	70	67	rahayu	rahayu	PROPN
ijtc-412	70	68	,	,	PUNCT
ijtc-412	70	69	2017	2017	NUM
ijtc-412	70	70	)	)	PUNCT
ijtc-412	70	71	.	.	PUNCT
ijtc-412	71	1	from	from	ADP
ijtc-412	71	2	the	the	DET
ijtc-412	71	3	explanation	explanation	NOUN
ijtc-412	71	4	above	above	ADV
ijtc-412	71	5	,	,	PUNCT
ijtc-412	71	6	it	it	PRON
ijtc-412	71	7	can	can	AUX
ijtc-412	71	8	be	be	AUX
ijtc-412	71	9	concluded	conclude	VERB
ijtc-412	71	10	that	that	SCONJ
ijtc-412	71	11	the	the	DET
ijtc-412	71	12	taxable	taxable	ADJ
ijtc-412	71	13	entrepreneur	entrepreneur	NOUN
ijtc-412	71	14	compliance	compliance	NOUN
ijtc-412	71	15	indicators	indicator	NOUN
ijtc-412	71	16	are	be	AUX
ijtc-412	71	17	divided	divide	VERB
ijtc-412	71	18	into	into	ADP
ijtc-412	71	19	3	3	NUM
ijtc-412	71	20	,	,	PUNCT
ijtc-412	71	21	namely	namely	ADV
ijtc-412	71	22	:	:	PUNCT
ijtc-412	71	23	1	1	X
ijtc-412	71	24	)	)	PUNCT
ijtc-412	71	25	register	register	VERB
ijtc-412	71	26	to	to	PART
ijtc-412	71	27	become	become	VERB
ijtc-412	71	28	a	a	DET
ijtc-412	71	29	taxable	taxable	ADJ
ijtc-412	71	30	person	person	NOUN
ijtc-412	71	31	2	2	NUM
ijtc-412	71	32	)	)	PUNCT
ijtc-412	71	33	deposit	deposit	NOUN
ijtc-412	71	34	period	period	NOUN
ijtc-412	71	35	spt	spt	PROPN
ijtc-412	71	36	.	.	PUNCT
ijtc-412	72	1	3	3	X
ijtc-412	72	2	)	)	PUNCT
ijtc-412	72	3	calculate	calculate	NOUN
ijtc-412	72	4	and	and	CCONJ
ijtc-412	72	5	pay	pay	VERB
ijtc-412	72	6	taxes	taxis	NOUN
ijtc-412	72	7	owed	owe	VERB
ijtc-412	72	8	.	.	PUNCT
ijtc-412	73	1	tax	tax	NOUN
ijtc-412	73	2	receipts	receipt	NOUN
ijtc-412	73	3	from	from	ADP
ijtc-412	73	4	vat	vat	NOUN
ijtc-412	73	5	vat	vat	NOUN
ijtc-412	73	6	(	(	PUNCT
ijtc-412	73	7	ppn	ppn	NOUN
ijtc-412	73	8	)	)	PUNCT
ijtc-412	73	9	and	and	CCONJ
ijtc-412	73	10	ppnbm	ppnbm	ADV
ijtc-412	73	11	are	be	AUX
ijtc-412	73	12	one	one	NUM
ijtc-412	73	13	of	of	ADP
ijtc-412	73	14	the	the	DET
ijtc-412	73	15	types	type	NOUN
ijtc-412	73	16	of	of	ADP
ijtc-412	73	17	taxes	taxis	NOUN
ijtc-412	73	18	that	that	PRON
ijtc-412	73	19	exist	exist	VERB
ijtc-412	73	20	in	in	ADP
ijtc-412	73	21	indonesia	indonesia	PROPN
ijtc-412	73	22	.	.	PUNCT
ijtc-412	74	1	this	this	DET
ijtc-412	74	2	indirect	indirect	ADJ
ijtc-412	74	3	tax	tax	NOUN
ijtc-412	74	4	is	be	AUX
ijtc-412	74	5	imposed	impose	VERB
ijtc-412	74	6	on	on	ADP
ijtc-412	74	7	consumption	consumption	NOUN
ijtc-412	74	8	at	at	ADP
ijtc-412	74	9	every	every	DET
ijtc-412	74	10	level	level	NOUN
ijtc-412	74	11	of	of	ADP
ijtc-412	74	12	production	production	NOUN
ijtc-412	74	13	or	or	CCONJ
ijtc-412	74	14	distribution	distribution	NOUN
ijtc-412	74	15	.	.	PUNCT
ijtc-412	75	1	although	although	SCONJ
ijtc-412	75	2	the	the	DET
ijtc-412	75	3	imposition	imposition	NOUN
ijtc-412	75	4	of	of	ADP
ijtc-412	75	5	ppn	ppn	NOUN
ijtc-412	75	6	and	and	CCONJ
ijtc-412	75	7	ppnbm	ppnbm	ADV
ijtc-412	75	8	is	be	AUX
ijtc-412	75	9	carried	carry	VERB
ijtc-412	75	10	out	out	ADP
ijtc-412	75	11	on	on	ADP
ijtc-412	75	12	the	the	DET
ijtc-412	75	13	added	add	VERB
ijtc-412	75	14	value	value	NOUN
ijtc-412	75	15	that	that	PRON
ijtc-412	75	16	occurs	occur	VERB
ijtc-412	75	17	at	at	ADP
ijtc-412	75	18	every	every	DET
ijtc-412	75	19	level	level	NOUN
ijtc-412	75	20	of	of	ADP
ijtc-412	75	21	production	production	NOUN
ijtc-412	75	22	and/or	and/or	CCONJ
ijtc-412	75	23	distribution	distribution	NOUN
ijtc-412	75	24	of	of	ADP
ijtc-412	75	25	goods	good	NOUN
ijtc-412	75	26	or	or	CCONJ
ijtc-412	75	27	services	service	NOUN
ijtc-412	75	28	,	,	PUNCT
ijtc-412	75	29	the	the	DET
ijtc-412	75	30	burden	burden	NOUN
ijtc-412	75	31	of	of	ADP
ijtc-412	75	32	this	this	DET
ijtc-412	75	33	tax	tax	NOUN
ijtc-412	75	34	is	be	AUX
ijtc-412	75	35	indirectly	indirectly	ADV
ijtc-412	75	36	borne	bear	VERB
ijtc-412	75	37	by	by	ADP
ijtc-412	75	38	the	the	DET
ijtc-412	75	39	final	final	ADJ
ijtc-412	75	40	consumer	consumer	NOUN
ijtc-412	75	41	(	(	PUNCT
ijtc-412	75	42	sukardji	sukardji	PROPN
ijtc-412	75	43	,	,	PUNCT
ijtc-412	75	44	2017	2017	NUM
ijtc-412	75	45	)	)	PUNCT
ijtc-412	75	46	.	.	PUNCT
ijtc-412	76	1	according	accord	VERB
ijtc-412	76	2	to	to	ADP
ijtc-412	76	3	the	the	DET
ijtc-412	76	4	central	central	ADJ
ijtc-412	76	5	statistics	statistic	NOUN
ijtc-412	76	6	agency	agency	NOUN
ijtc-412	76	7	explaining	explain	VERB
ijtc-412	76	8	that	that	SCONJ
ijtc-412	76	9	state	state	NOUN
ijtc-412	76	10	income	income	NOUN
ijtc-412	76	11	or	or	CCONJ
ijtc-412	76	12	national	national	ADJ
ijtc-412	76	13	income	income	NOUN
ijtc-412	76	14	is	be	AUX
ijtc-412	76	15	an	an	DET
ijtc-412	76	16	economic	economic	ADJ
ijtc-412	76	17	measure	measure	NOUN
ijtc-412	76	18	to	to	PART
ijtc-412	76	19	assess	assess	VERB
ijtc-412	76	20	the	the	DET
ijtc-412	76	21	economic	economic	ADJ
ijtc-412	76	22	performance	performance	NOUN
ijtc-412	76	23	of	of	ADP
ijtc-412	76	24	a	a	DET
ijtc-412	76	25	country	country	NOUN
ijtc-412	76	26	.	.	PUNCT
ijtc-412	77	1	this	this	DET
ijtc-412	77	2	national	national	ADJ
ijtc-412	77	3	income	income	NOUN
ijtc-412	77	4	can	can	AUX
ijtc-412	77	5	be	be	AUX
ijtc-412	77	6	defined	define	VERB
ijtc-412	77	7	as	as	ADP
ijtc-412	77	8	the	the	DET
ijtc-412	77	9	net	net	ADJ
ijtc-412	77	10	value	value	NOUN
ijtc-412	77	11	(	(	PUNCT
ijtc-412	77	12	net	net	NOUN
ijtc-412	77	13	)	)	PUNCT
ijtc-412	77	14	of	of	ADP
ijtc-412	77	15	all	all	DET
ijtc-412	77	16	economic	economic	ADJ
ijtc-412	77	17	goods	good	NOUN
ijtc-412	77	18	produced	produce	VERB
ijtc-412	77	19	by	by	ADP
ijtc-412	77	20	a	a	DET
ijtc-412	77	21	country	country	NOUN
ijtc-412	77	22	where	where	SCONJ
ijtc-412	77	23	the	the	DET
ijtc-412	77	24	value	value	NOUN
ijtc-412	77	25	of	of	ADP
ijtc-412	77	26	the	the	DET
ijtc-412	77	27	product	product	NOUN
ijtc-412	77	28	is	be	AUX
ijtc-412	77	29	specifically	specifically	ADV
ijtc-412	77	30	linked	link	VERB
ijtc-412	77	31	to	to	ADP
ijtc-412	77	32	labour	labour	NOUN
ijtc-412	77	33	,	,	PUNCT
ijtc-412	77	34	capital	capital	NOUN
ijtc-412	77	35	,	,	PUNCT
ijtc-412	77	36	and	and	CCONJ
ijtc-412	77	37	entrepreneurial	entrepreneurial	ADJ
ijtc-412	77	38	ability	ability	NOUN
ijtc-412	77	39	.	.	PUNCT
ijtc-412	78	1	one	one	NUM
ijtc-412	78	2	of	of	ADP
ijtc-412	78	3	the	the	DET
ijtc-412	78	4	main	main	ADJ
ijtc-412	78	5	indicators	indicator	NOUN
ijtc-412	78	6	used	use	VERB
ijtc-412	78	7	to	to	PART
ijtc-412	78	8	obtain	obtain	VERB
ijtc-412	78	9	a	a	DET
ijtc-412	78	10	measure	measure	NOUN
ijtc-412	78	11	of	of	ADP
ijtc-412	78	12	national	national	ADJ
ijtc-412	78	13	income	income	NOUN
ijtc-412	78	14	is	be	AUX
ijtc-412	78	15	the	the	DET
ijtc-412	78	16	gross	gross	ADJ
ijtc-412	78	17	domestic	domestic	ADJ
ijtc-412	78	18	product	product	NOUN
ijtc-412	78	19	(	(	PUNCT
ijtc-412	78	20	badan	badan	PROPN
ijtc-412	78	21	pusat	pusat	PROPN
ijtc-412	78	22	statistik	statistik	PROPN
ijtc-412	78	23	,	,	PUNCT
ijtc-412	78	24	2021	2021	NUM
ijtc-412	78	25	)	)	PUNCT
ijtc-412	78	26	.	.	PUNCT
ijtc-412	79	1	furthermore	furthermore	ADV
ijtc-412	79	2	,	,	PUNCT
ijtc-412	79	3	tax	tax	NOUN
ijtc-412	79	4	revenues	revenue	NOUN
ijtc-412	79	5	are	be	AUX
ijtc-412	79	6	influenced	influence	VERB
ijtc-412	79	7	by	by	ADP
ijtc-412	79	8	economic	economic	ADJ
ijtc-412	79	9	level	level	NOUN
ijtc-412	79	10	,	,	PUNCT
ijtc-412	79	11	poverty	poverty	NOUN
ijtc-412	79	12	level	level	NOUN
ijtc-412	79	13	and	and	CCONJ
ijtc-412	79	14	taxation	taxation	NOUN
ijtc-412	79	15	policy	policy	NOUN
ijtc-412	79	16	.	.	PUNCT
ijtc-412	80	1	this	this	PRON
ijtc-412	80	2	means	mean	VERB
ijtc-412	80	3	that	that	SCONJ
ijtc-412	80	4	an	an	DET
ijtc-412	80	5	improving	improve	VERB
ijtc-412	80	6	economy	economy	NOUN
ijtc-412	80	7	,	,	PUNCT
ijtc-412	80	8	lower	low	ADJ
ijtc-412	80	9	poverty	poverty	NOUN
ijtc-412	80	10	rate	rate	NOUN
ijtc-412	80	11	,	,	PUNCT
ijtc-412	80	12	and	and	CCONJ
ijtc-412	80	13	tax	tax	NOUN
ijtc-412	80	14	policies	policy	NOUN
ijtc-412	80	15	will	will	AUX
ijtc-412	80	16	lead	lead	VERB
ijtc-412	80	17	to	to	ADP
ijtc-412	80	18	higher	high	ADJ
ijtc-412	80	19	tax	tax	NOUN
ijtc-412	80	20	revenues	revenue	NOUN
ijtc-412	80	21	in	in	ADP
ijtc-412	80	22	indonesia	indonesia	PROPN
ijtc-412	80	23	.	.	PUNCT
ijtc-412	81	1	on	on	ADP
ijtc-412	81	2	the	the	DET
ijtc-412	81	3	other	other	ADJ
ijtc-412	81	4	hand	hand	NOUN
ijtc-412	81	5	,	,	PUNCT
ijtc-412	81	6	the	the	DET
ijtc-412	81	7	economic	economic	ADJ
ijtc-412	81	8	recession	recession	NOUN
ijtc-412	81	9	,	,	PUNCT
ijtc-412	81	10	increasing	increase	VERB
ijtc-412	81	11	poverty	poverty	NOUN
ijtc-412	81	12	,	,	PUNCT
ijtc-412	81	13	and	and	CCONJ
ijtc-412	81	14	taxation	taxation	NOUN
ijtc-412	81	15	policies	policy	NOUN
ijtc-412	81	16	will	will	AUX
ijtc-412	81	17	lead	lead	VERB
ijtc-412	81	18	to	to	ADP
ijtc-412	81	19	a	a	DET
ijtc-412	81	20	decrease	decrease	NOUN
ijtc-412	81	21	in	in	ADP
ijtc-412	81	22	indonesia	indonesia	PROPN
ijtc-412	81	23	's	's	PART
ijtc-412	81	24	tax	tax	NOUN
ijtc-412	81	25	revenues	revenue	NOUN
ijtc-412	81	26	(	(	PUNCT
ijtc-412	81	27	handoko	handoko	PROPN
ijtc-412	81	28	et	et	PROPN
ijtc-412	81	29	al	al	PROPN
ijtc-412	81	30	.	.	PROPN
ijtc-412	81	31	,	,	PUNCT
ijtc-412	81	32	2014	2014	NUM
ijtc-412	81	33	)	)	PUNCT
ijtc-412	81	34	.	.	PUNCT
ijtc-412	82	1	based	base	VERB
ijtc-412	82	2	on	on	ADP
ijtc-412	82	3	the	the	DET
ijtc-412	82	4	description	description	NOUN
ijtc-412	82	5	of	of	ADP
ijtc-412	82	6	the	the	DET
ijtc-412	82	7	research	research	NOUN
ijtc-412	82	8	variable	variable	NOUN
ijtc-412	82	9	theories	theory	NOUN
ijtc-412	82	10	above	above	ADP
ijtc-412	82	11	,	,	PUNCT
ijtc-412	82	12	it	it	PRON
ijtc-412	82	13	can	can	AUX
ijtc-412	82	14	be	be	AUX
ijtc-412	82	15	arranged	arrange	VERB
ijtc-412	82	16	and	and	CCONJ
ijtc-412	82	17	presented	present	VERB
ijtc-412	82	18	in	in	ADP
ijtc-412	82	19	the	the	DET
ijtc-412	82	20	form	form	NOUN
ijtc-412	82	21	of	of	ADP
ijtc-412	82	22	a	a	DET
ijtc-412	82	23	research	research	NOUN
ijtc-412	82	24	paradigm	paradigm	NOUN
ijtc-412	82	25	or	or	CCONJ
ijtc-412	82	26	theoretical	theoretical	ADJ
ijtc-412	82	27	framework	framework	NOUN
ijtc-412	82	28	as	as	SCONJ
ijtc-412	82	29	follows	follow	VERB
ijtc-412	82	30	:	:	PUNCT
ijtc-412	82	31	chart	chart	NOUN
ijtc-412	82	32	1	1	NUM
ijtc-412	82	33	.	.	PUNCT
ijtc-412	83	1	research	research	NOUN
ijtc-412	83	2	paradigm	paradigm	NOUN
ijtc-412	83	3	the	the	DET
ijtc-412	83	4	hypotheses	hypothesis	NOUN
ijtc-412	83	5	in	in	ADP
ijtc-412	83	6	this	this	DET
ijtc-412	83	7	study	study	NOUN
ijtc-412	83	8	are	be	AUX
ijtc-412	83	9	as	as	SCONJ
ijtc-412	83	10	follows	follow	VERB
ijtc-412	83	11	:	:	PUNCT
ijtc-412	83	12	h1	h1	NOUN
ijtc-412	83	13	=	=	NOUN
ijtc-412	83	14	application	application	NOUN
ijtc-412	83	15	of	of	ADP
ijtc-412	83	16	efaktur	efaktur	NOUN
ijtc-412	83	17	3.0	3.0	NUM
ijtc-412	83	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	83	19	the	the	DET
ijtc-412	83	20	effect	effect	NOUN
ijtc-412	83	21	of	of	ADP
ijtc-412	83	22	the	the	DET
ijtc-412	83	23	implementation	implementation	NOUN
ijtc-412	83	24	of	of	ADP
ijtc-412	83	25	e	e	NOUN
ijtc-412	83	26	-	-	NOUN
ijtc-412	83	27	invoice	invoice	ADJ
ijtc-412	83	28	3.0	3.0	NUM
ijtc-412	83	29	and	and	CCONJ
ijtc-412	83	30	taxable	taxable	ADJ
ijtc-412	83	31	person	person	NOUN
ijtc-412	83	32	compliance	compliance	NOUN
ijtc-412	83	33	to	to	PART
ijtc-412	83	34	value	value	VERB
ijtc-412	83	35	added	add	VERB
ijtc-412	83	36	tax	tax	NOUN
ijtc-412	83	37	revenue	revenue	NOUN
ijtc-412	83	38	at	at	ADP
ijtc-412	83	39	kpp	kpp	PROPN
ijtc-412	83	40	pratama	pratama	NOUN
ijtc-412	83	41	pasar	pasar	PROPN
ijtc-412	83	42	rebo	rebo	PROPN
ijtc-412	83	43	irawati	irawati	PROPN
ijtc-412	83	44	,	,	PUNCT
ijtc-412	83	45	darmawan	darmawan	PROPN
ijtc-412	83	46	,	,	PUNCT
ijtc-412	83	47	sofyan	sofyan	PROPN
ijtc-412	83	48	,	,	PUNCT
ijtc-412	83	49	serebryakova	serebryakova	PROPN
ijtc-412	83	50	6	6	NUM
ijtc-412	83	51	|	|	ADV
ijtc-412	83	52	ilomata	ilomata	PROPN
ijtc-412	83	53	international	international	ADJ
ijtc-412	83	54	journal	journal	NOUN
ijtc-412	83	55	of	of	ADP
ijtc-412	83	56	tax	tax	PROPN
ijtc-412	83	57	&	&	CCONJ
ijtc-412	83	58	accounting	accounting	PROPN
ijtc-412	83	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	83	60	(	(	PUNCT
ijtc-412	83	61	x1	x1	PROPN
ijtc-412	83	62	)	)	PUNCT
ijtc-412	83	63	has	have	VERB
ijtc-412	83	64	an	an	DET
ijtc-412	83	65	effect	effect	NOUN
ijtc-412	83	66	on	on	ADP
ijtc-412	83	67	vat	vat	NOUN
ijtc-412	83	68	revenue	revenue	NOUN
ijtc-412	83	69	(	(	PUNCT
ijtc-412	83	70	y	y	NOUN
ijtc-412	83	71	)	)	PUNCT
ijtc-412	83	72	h2	h2	NOUN
ijtc-412	83	73	=	=	PUNCT
ijtc-412	83	74	taxable	taxable	ADJ
ijtc-412	83	75	person	person	NOUN
ijtc-412	83	76	compliance	compliance	NOUN
ijtc-412	83	77	(	(	PUNCT
ijtc-412	83	78	x2	x2	ADJ
ijtc-412	83	79	)	)	PUNCT
ijtc-412	83	80	affects	affect	VERB
ijtc-412	83	81	vat	vat	NOUN
ijtc-412	83	82	revenue	revenue	NOUN
ijtc-412	83	83	(	(	PUNCT
ijtc-412	83	84	y	y	NOUN
ijtc-412	83	85	)	)	PUNCT
ijtc-412	83	86	h3	h3	NOUN
ijtc-412	83	87	=	=	NOUN
ijtc-412	83	88	implementation	implementation	NOUN
ijtc-412	83	89	of	of	ADP
ijtc-412	83	90	e	e	NOUN
ijtc-412	83	91	-	-	NOUN
ijtc-412	83	92	invoice	invoice	ADJ
ijtc-412	83	93	3.0	3.0	NUM
ijtc-412	83	94	and	and	CCONJ
ijtc-412	83	95	compliance	compliance	NOUN
ijtc-412	83	96	with	with	ADP
ijtc-412	83	97	taxable	taxable	ADJ
ijtc-412	83	98	persons	person	NOUN
ijtc-412	83	99	affects	affect	VERB
ijtc-412	83	100	value	value	NOUN
ijtc-412	83	101	added	add	VERB
ijtc-412	83	102	tax	tax	NOUN
ijtc-412	83	103	(	(	PUNCT
ijtc-412	83	104	vat	vat	NOUN
ijtc-412	83	105	)	)	PUNCT
ijtc-412	83	106	revenue	revenue	NOUN
ijtc-412	83	107	for	for	ADP
ijtc-412	83	108	research	research	NOUN
ijtc-412	83	109	to	to	PART
ijtc-412	83	110	be	be	AUX
ijtc-412	83	111	carried	carry	VERB
ijtc-412	83	112	out	out	ADP
ijtc-412	83	113	,	,	PUNCT
ijtc-412	83	114	it	it	PRON
ijtc-412	83	115	is	be	AUX
ijtc-412	83	116	necessary	necessary	ADJ
ijtc-412	83	117	to	to	PART
ijtc-412	83	118	determine	determine	VERB
ijtc-412	83	119	the	the	DET
ijtc-412	83	120	variables	variable	NOUN
ijtc-412	83	121	based	base	VERB
ijtc-412	83	122	on	on	ADP
ijtc-412	83	123	the	the	DET
ijtc-412	83	124	research	research	NOUN
ijtc-412	83	125	hypothesis	hypothesis	NOUN
ijtc-412	83	126	.	.	PUNCT
ijtc-412	84	1	the	the	DET
ijtc-412	84	2	variables	variable	NOUN
ijtc-412	84	3	of	of	ADP
ijtc-412	84	4	a	a	DET
ijtc-412	84	5	study	study	NOUN
ijtc-412	84	6	are	be	AUX
ijtc-412	84	7	everything	everything	PRON
ijtc-412	84	8	that	that	PRON
ijtc-412	84	9	the	the	DET
ijtc-412	84	10	researcher	researcher	NOUN
ijtc-412	84	11	decides	decide	VERB
ijtc-412	84	12	to	to	PART
ijtc-412	84	13	form	form	VERB
ijtc-412	84	14	and	and	CCONJ
ijtc-412	84	15	informs	inform	VERB
ijtc-412	84	16	to	to	PART
ijtc-412	84	17	conclude	conclude	VERB
ijtc-412	84	18	(	(	PUNCT
ijtc-412	84	19	sugiyono	sugiyono	NOUN
ijtc-412	84	20	,	,	PUNCT
ijtc-412	84	21	2019	2019	NUM
ijtc-412	84	22	)	)	PUNCT
ijtc-412	84	23	.	.	PUNCT
ijtc-412	85	1	method	method	VERB
ijtc-412	85	2	the	the	DET
ijtc-412	85	3	research	research	NOUN
ijtc-412	85	4	method	method	NOUN
ijtc-412	85	5	used	use	VERB
ijtc-412	85	6	in	in	ADP
ijtc-412	85	7	this	this	DET
ijtc-412	85	8	study	study	NOUN
ijtc-412	85	9	is	be	AUX
ijtc-412	85	10	a	a	DET
ijtc-412	85	11	quantitative	quantitative	ADJ
ijtc-412	85	12	method	method	NOUN
ijtc-412	85	13	with	with	ADP
ijtc-412	85	14	a	a	DET
ijtc-412	85	15	correlational	correlational	ADJ
ijtc-412	85	16	approach	approach	NOUN
ijtc-412	85	17	.	.	PUNCT
ijtc-412	86	1	the	the	DET
ijtc-412	86	2	data	datum	NOUN
ijtc-412	86	3	used	use	VERB
ijtc-412	86	4	in	in	ADP
ijtc-412	86	5	this	this	DET
ijtc-412	86	6	study	study	NOUN
ijtc-412	86	7	is	be	AUX
ijtc-412	86	8	primary	primary	ADJ
ijtc-412	86	9	data	datum	NOUN
ijtc-412	86	10	,	,	PUNCT
ijtc-412	86	11	in	in	ADP
ijtc-412	86	12	the	the	DET
ijtc-412	86	13	form	form	NOUN
ijtc-412	86	14	of	of	ADP
ijtc-412	86	15	questionnaire	questionnaire	NOUN
ijtc-412	86	16	data	datum	NOUN
ijtc-412	86	17	filled	fill	VERB
ijtc-412	86	18	out	out	ADP
ijtc-412	86	19	by	by	ADP
ijtc-412	86	20	a	a	DET
ijtc-412	86	21	predetermined	predetermine	VERB
ijtc-412	86	22	sample	sample	NOUN
ijtc-412	86	23	(	(	PUNCT
ijtc-412	86	24	ghozali	ghozali	PROPN
ijtc-412	86	25	,	,	PUNCT
ijtc-412	86	26	2016	2016	NUM
ijtc-412	86	27	;	;	PUNCT
ijtc-412	86	28	sugiyono	sugiyono	NOUN
ijtc-412	86	29	,	,	PUNCT
ijtc-412	86	30	2019	2019	NUM
ijtc-412	86	31	)	)	PUNCT
ijtc-412	86	32	.	.	PUNCT
ijtc-412	87	1	the	the	DET
ijtc-412	87	2	population	population	NOUN
ijtc-412	87	3	in	in	ADP
ijtc-412	87	4	this	this	DET
ijtc-412	87	5	study	study	NOUN
ijtc-412	87	6	are	be	AUX
ijtc-412	87	7	taxable	taxable	ADJ
ijtc-412	87	8	person	person	NOUN
ijtc-412	87	9	(	(	PUNCT
ijtc-412	87	10	pkp	pkp	PROPN
ijtc-412	87	11	)	)	PUNCT
ijtc-412	87	12	who	who	PRON
ijtc-412	87	13	are	be	AUX
ijtc-412	87	14	registered	register	VERB
ijtc-412	87	15	at	at	ADP
ijtc-412	87	16	the	the	DET
ijtc-412	87	17	pratama	pratama	NOUN
ijtc-412	87	18	jakarta	jakarta	PROPN
ijtc-412	87	19	pasar	pasar	PROPN
ijtc-412	87	20	rebo	rebo	PROPN
ijtc-412	87	21	tax	tax	PROPN
ijtc-412	87	22	service	service	PROPN
ijtc-412	87	23	office	office	NOUN
ijtc-412	87	24	,	,	PUNCT
ijtc-412	87	25	amounting	amount	VERB
ijtc-412	87	26	to	to	ADP
ijtc-412	87	27	4,482	4,482	NUM
ijtc-412	87	28	taxable	taxable	ADJ
ijtc-412	87	29	person	person	NOUN
ijtc-412	87	30	.	.	PUNCT
ijtc-412	88	1	the	the	DET
ijtc-412	88	2	sampling	sample	VERB
ijtc-412	88	3	technique	technique	NOUN
ijtc-412	88	4	used	use	VERB
ijtc-412	88	5	is	be	AUX
ijtc-412	88	6	convenience	convenience	NOUN
ijtc-412	88	7	sampling	sampling	NOUN
ijtc-412	88	8	,	,	PUNCT
ijtc-412	88	9	where	where	SCONJ
ijtc-412	88	10	the	the	DET
ijtc-412	88	11	determination	determination	NOUN
ijtc-412	88	12	of	of	ADP
ijtc-412	88	13	the	the	DET
ijtc-412	88	14	sample	sample	NOUN
ijtc-412	88	15	is	be	AUX
ijtc-412	88	16	based	base	VERB
ijtc-412	88	17	on	on	ADP
ijtc-412	88	18	certain	certain	ADJ
ijtc-412	88	19	considerations	consideration	NOUN
ijtc-412	88	20	.	.	PUNCT
ijtc-412	89	1	the	the	DET
ijtc-412	89	2	samples	sample	NOUN
ijtc-412	89	3	used	use	VERB
ijtc-412	89	4	in	in	ADP
ijtc-412	89	5	this	this	DET
ijtc-412	89	6	study	study	NOUN
ijtc-412	89	7	were	be	AUX
ijtc-412	89	8	97	97	NUM
ijtc-412	89	9	samples	sample	NOUN
ijtc-412	89	10	.	.	PUNCT
ijtc-412	90	1	determination	determination	NOUN
ijtc-412	90	2	of	of	ADP
ijtc-412	90	3	this	this	DET
ijtc-412	90	4	sample	sample	NOUN
ijtc-412	90	5	is	be	AUX
ijtc-412	90	6	using	use	VERB
ijtc-412	90	7	the	the	DET
ijtc-412	90	8	following	follow	VERB
ijtc-412	90	9	formula:𝑛	formula:𝑛	NOUN
ijtc-412	90	10	=	=	SYM
ijtc-412	90	11	𝑁𝑍2.𝑝(1−𝑝	𝑁𝑍2.𝑝(1−𝑝	ADJ
ijtc-412	90	12	)	)	PUNCT
ijtc-412	90	13	𝑁𝐷2+𝑍2.𝑝(1−𝑝	𝑁𝐷2+𝑍2.𝑝(1−𝑝	NOUN
ijtc-412	90	14	)	)	PUNCT
ijtc-412	90	15	n	n	NOUN
ijtc-412	90	16	=	=	NOUN
ijtc-412	90	17	sample	sample	NOUN
ijtc-412	90	18	size	size	NOUN
ijtc-412	90	19	n	n	NOUN
ijtc-412	90	20	=	=	PUNCT
ijtc-412	90	21	total	total	ADJ
ijtc-412	90	22	population	population	NOUN
ijtc-412	90	23	z	z	NOUN
ijtc-412	90	24	=	=	PUNCT
ijtc-412	90	25	normal	normal	ADJ
ijtc-412	90	26	variable	variable	ADJ
ijtc-412	90	27	value	value	NOUN
ijtc-412	90	28	(	(	PUNCT
ijtc-412	90	29	1.96	1.96	NUM
ijtc-412	90	30	)	)	PUNCT
ijtc-412	90	31	for	for	ADP
ijtc-412	90	32	0.95	0.95	NUM
ijtc-412	90	33	confidence	confidence	NOUN
ijtc-412	90	34	level	level	NOUN
ijtc-412	90	35	p	p	NOUN
ijtc-412	90	36	=	=	NOUN
ijtc-412	90	37	the	the	DET
ijtc-412	90	38	largest	large	ADJ
ijtc-412	90	39	possible	possible	ADJ
ijtc-412	90	40	proportion	proportion	NOUN
ijtc-412	90	41	(	(	PUNCT
ijtc-412	90	42	0.50	0.50	NUM
ijtc-412	90	43	)	)	PUNCT
ijtc-412	90	44	d	d	NOUN
ijtc-412	90	45	=	=	SYM
ijtc-412	90	46	degree	degree	NOUN
ijtc-412	90	47	of	of	ADP
ijtc-412	90	48	deviation	deviation	NOUN
ijtc-412	90	49	(	(	PUNCT
ijtc-412	90	50	10	10	NUM
ijtc-412	90	51	%	%	NOUN
ijtc-412	90	52	or	or	CCONJ
ijtc-412	90	53	0.10	0.10	NUM
ijtc-412	90	54	)	)	PUNCT
ijtc-412	90	55	the	the	DET
ijtc-412	90	56	data	datum	NOUN
ijtc-412	90	57	analysis	analysis	NOUN
ijtc-412	90	58	technique	technique	NOUN
ijtc-412	90	59	used	use	VERB
ijtc-412	90	60	multiple	multiple	ADJ
ijtc-412	90	61	regression	regression	NOUN
ijtc-412	90	62	analysis	analysis	NOUN
ijtc-412	90	63	,	,	PUNCT
ijtc-412	90	64	partial	partial	ADJ
ijtc-412	90	65	test	test	NOUN
ijtc-412	90	66	,	,	PUNCT
ijtc-412	90	67	and	and	CCONJ
ijtc-412	90	68	simultaneous	simultaneous	ADJ
ijtc-412	90	69	test	test	NOUN
ijtc-412	90	70	,	,	PUNCT
ijtc-412	90	71	in	in	ADP
ijtc-412	90	72	which	which	PRON
ijtc-412	90	73	the	the	DET
ijtc-412	90	74	test	test	NOUN
ijtc-412	90	75	was	be	AUX
ijtc-412	90	76	used	use	VERB
ijtc-412	90	77	to	to	PART
ijtc-412	90	78	determine	determine	VERB
ijtc-412	90	79	the	the	DET
ijtc-412	90	80	relationship	relationship	NOUN
ijtc-412	90	81	between	between	ADP
ijtc-412	90	82	the	the	DET
ijtc-412	90	83	variables	variable	NOUN
ijtc-412	90	84	studied	study	VERB
ijtc-412	90	85	(	(	PUNCT
ijtc-412	90	86	creswell	creswell	PROPN
ijtc-412	90	87	,	,	PUNCT
ijtc-412	90	88	2017	2017	NUM
ijtc-412	90	89	;	;	PUNCT
ijtc-412	90	90	lynch	lynch	PROPN
ijtc-412	90	91	,	,	PUNCT
ijtc-412	90	92	2017	2017	NUM
ijtc-412	90	93	)	)	PUNCT
ijtc-412	90	94	.	.	PUNCT
ijtc-412	91	1	the	the	DET
ijtc-412	91	2	regression	regression	NOUN
ijtc-412	91	3	equation	equation	NOUN
ijtc-412	91	4	used	use	VERB
ijtc-412	91	5	is	be	AUX
ijtc-412	91	6	as	as	SCONJ
ijtc-412	91	7	follows	follow	VERB
ijtc-412	91	8	:	:	PUNCT
ijtc-412	91	9	information	information	NOUN
ijtc-412	91	10	:	:	PUNCT
ijtc-412	92	1	y	y	NOUN
ijtc-412	92	2	=	=	PUNCT
ijtc-412	92	3	vat	vat	VERB
ijtc-412	92	4	revenue	revenue	NOUN
ijtc-412	92	5	α	α	NOUN
ijtc-412	92	6	=	=	NOUN
ijtc-412	92	7	coefficient	coefficient	NOUN
ijtc-412	92	8	constant	constant	ADJ
ijtc-412	92	9	β	β	X
ijtc-412	92	10	=	=	SYM
ijtc-412	92	11	regression	regression	NOUN
ijtc-412	92	12	coefficient	coefficient	NOUN
ijtc-412	92	13	x1	x1	NOUN
ijtc-412	93	1	=	=	PUNCT
ijtc-412	94	1	application	application	NOUN
ijtc-412	94	2	of	of	ADP
ijtc-412	94	3	e	e	NOUN
ijtc-412	94	4	-	-	NOUN
ijtc-412	94	5	faktur	faktur	VERB
ijtc-412	94	6	3.0	3.0	NUM
ijtc-412	94	7	x2	x2	NOUN
ijtc-412	94	8	=	=	PUNCT
ijtc-412	94	9	taxable	taxable	ADJ
ijtc-412	94	10	person	person	NOUN
ijtc-412	94	11	compliance	compliance	NOUN
ijtc-412	94	12	result	result	NOUN
ijtc-412	94	13	and	and	CCONJ
ijtc-412	94	14	discussion	discussion	NOUN
ijtc-412	94	15	2211	2211	NUM
ijtc-412	94	16	xxay	xxay	NOUN
ijtc-412	94	17			VERB
ijtc-412	95	1	+	+	PROPN
ijtc-412	95	2	+	+	ADJ
ijtc-412	95	3	=	=	ADJ
ijtc-412	95	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-412	95	5	the	the	DET
ijtc-412	95	6	effect	effect	NOUN
ijtc-412	95	7	of	of	ADP
ijtc-412	95	8	the	the	DET
ijtc-412	95	9	implementation	implementation	NOUN
ijtc-412	95	10	of	of	ADP
ijtc-412	95	11	e	e	NOUN
ijtc-412	95	12	-	-	NOUN
ijtc-412	95	13	invoice	invoice	ADJ
ijtc-412	95	14	3.0	3.0	NUM
ijtc-412	95	15	and	and	CCONJ
ijtc-412	95	16	taxable	taxable	ADJ
ijtc-412	95	17	person	person	NOUN
ijtc-412	95	18	compliance	compliance	NOUN
ijtc-412	95	19	to	to	PART
ijtc-412	95	20	value	value	VERB
ijtc-412	95	21	added	add	VERB
ijtc-412	95	22	tax	tax	NOUN
ijtc-412	95	23	revenue	revenue	NOUN
ijtc-412	95	24	at	at	ADP
ijtc-412	95	25	kpp	kpp	PROPN
ijtc-412	95	26	pratama	pratama	NOUN
ijtc-412	95	27	pasar	pasar	PROPN
ijtc-412	95	28	rebo	rebo	PROPN
ijtc-412	95	29	irawati	irawati	PROPN
ijtc-412	95	30	,	,	PUNCT
ijtc-412	95	31	darmawan	darmawan	PROPN
ijtc-412	95	32	,	,	PUNCT
ijtc-412	95	33	sofyan	sofyan	PROPN
ijtc-412	95	34	,	,	PUNCT
ijtc-412	95	35	serebryakova	serebryakova	PROPN
ijtc-412	95	36	7	7	NUM
ijtc-412	95	37	|	|	CCONJ
ijtc-412	95	38	ilomata	ilomata	PROPN
ijtc-412	95	39	international	international	ADJ
ijtc-412	95	40	journal	journal	NOUN
ijtc-412	95	41	of	of	ADP
ijtc-412	95	42	tax	tax	PROPN
ijtc-412	95	43	&	&	CCONJ
ijtc-412	95	44	accounting	account	VERB
ijtc-412	95	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	95	46	table	table	NOUN
ijtc-412	95	47	3	3	NUM
ijtc-412	95	48	multiple	multiple	ADJ
ijtc-412	95	49	linear	linear	PROPN
ijtc-412	95	50	regression	regression	NOUN
ijtc-412	95	51	equations	equation	NOUN
ijtc-412	95	52	vat	vat	VERB
ijtc-412	95	53	revenue	revenue	NOUN
ijtc-412	95	54	=	=	NOUN
ijtc-412	95	55	1.114	1.114	NUM
ijtc-412	96	1	+	+	NUM
ijtc-412	96	2	1.987(e	1.987(e	PROPN
ijtc-412	96	3	-	-	PUNCT
ijtc-412	96	4	invoice	invoice	PROPN
ijtc-412	96	5	3.0	3.0	NUM
ijtc-412	96	6	)	)	PUNCT
ijtc-412	96	7	–	–	PUNCT
ijtc-412	96	8	1.297	1.297	NUM
ijtc-412	96	9	(	(	PUNCT
ijtc-412	96	10	taxable	taxable	ADJ
ijtc-412	96	11	person	person	NOUN
ijtc-412	96	12	compliance	compliance	NOUN
ijtc-412	96	13	)	)	PUNCT
ijtc-412	96	14	based	base	VERB
ijtc-412	96	15	on	on	ADP
ijtc-412	96	16	these	these	DET
ijtc-412	96	17	equations	equation	NOUN
ijtc-412	96	18	,	,	PUNCT
ijtc-412	96	19	it	it	PRON
ijtc-412	96	20	can	can	AUX
ijtc-412	96	21	be	be	AUX
ijtc-412	96	22	described	describe	VERB
ijtc-412	96	23	as	as	SCONJ
ijtc-412	96	24	follows	follow	VERB
ijtc-412	96	25	:	:	PUNCT
ijtc-412	96	26	1	1	X
ijtc-412	96	27	.	.	X
ijtc-412	96	28	α	α	NOUN
ijtc-412	96	29	value	value	NOUN
ijtc-412	96	30	of	of	ADP
ijtc-412	96	31	1,114	1,114	NUM
ijtc-412	96	32	is	be	AUX
ijtc-412	96	33	a	a	DET
ijtc-412	96	34	constant	constant	ADJ
ijtc-412	96	35	or	or	CCONJ
ijtc-412	96	36	condition	condition	NOUN
ijtc-412	96	37	when	when	SCONJ
ijtc-412	96	38	the	the	DET
ijtc-412	96	39	vat	vat	NOUN
ijtc-412	96	40	revenue	revenue	NOUN
ijtc-412	96	41	variable	variable	NOUN
ijtc-412	96	42	(	(	PUNCT
ijtc-412	96	43	y	y	NOUN
ijtc-412	96	44	)	)	PUNCT
ijtc-412	96	45	has	have	AUX
ijtc-412	96	46	not	not	PART
ijtc-412	96	47	been	be	AUX
ijtc-412	96	48	influenced	influence	VERB
ijtc-412	96	49	by	by	ADP
ijtc-412	96	50	other	other	ADJ
ijtc-412	96	51	variables	variable	NOUN
ijtc-412	96	52	,	,	PUNCT
ijtc-412	96	53	namely	namely	ADV
ijtc-412	96	54	the	the	DET
ijtc-412	96	55	variable	variable	ADJ
ijtc-412	96	56	application	application	NOUN
ijtc-412	96	57	of	of	ADP
ijtc-412	96	58	e	e	NOUN
ijtc-412	96	59	-	-	NOUN
ijtc-412	96	60	invoice	invoice	ADJ
ijtc-412	96	61	3.0	3.0	NUM
ijtc-412	96	62	(	(	PUNCT
ijtc-412	96	63	x1	x1	PROPN
ijtc-412	96	64	)	)	PUNCT
ijtc-412	96	65	and	and	CCONJ
ijtc-412	96	66	taxable	taxable	ADJ
ijtc-412	96	67	person	person	NOUN
ijtc-412	96	68	compliance	compliance	NOUN
ijtc-412	96	69	(	(	PUNCT
ijtc-412	96	70	x2	x2	PROPN
ijtc-412	96	71	)	)	PUNCT
ijtc-412	96	72	.	.	PUNCT
ijtc-412	97	1	if	if	SCONJ
ijtc-412	97	2	the	the	DET
ijtc-412	97	3	independent	independent	ADJ
ijtc-412	97	4	variable	variable	NOUN
ijtc-412	97	5	does	do	AUX
ijtc-412	97	6	not	not	PART
ijtc-412	97	7	exist	exist	VERB
ijtc-412	97	8	,	,	PUNCT
ijtc-412	97	9	then	then	ADV
ijtc-412	97	10	the	the	DET
ijtc-412	97	11	vat	vat	NOUN
ijtc-412	97	12	revenue	revenue	NOUN
ijtc-412	97	13	variable	variable	NOUN
ijtc-412	97	14	does	do	AUX
ijtc-412	97	15	not	not	PART
ijtc-412	97	16	change	change	VERB
ijtc-412	97	17	.	.	PUNCT
ijtc-412	98	1	2	2	X
ijtc-412	98	2	.	.	X
ijtc-412	98	3	b1	b1	NOUN
ijtc-412	98	4	value	value	NOUN
ijtc-412	98	5	(	(	PUNCT
ijtc-412	98	6	x1	x1	PROPN
ijtc-412	98	7	regression	regression	NOUN
ijtc-412	98	8	coefficient	coefficient	NOUN
ijtc-412	98	9	)	)	PUNCT
ijtc-412	98	10	is	be	AUX
ijtc-412	98	11	1.987	1.987	NUM
ijtc-412	98	12	,	,	PUNCT
ijtc-412	98	13	indicating	indicate	VERB
ijtc-412	98	14	that	that	SCONJ
ijtc-412	98	15	the	the	DET
ijtc-412	98	16	variable	variable	ADJ
ijtc-412	98	17	application	application	NOUN
ijtc-412	98	18	of	of	ADP
ijtc-412	98	19	einvoice	einvoice	NOUN
ijtc-412	98	20	3.0	3.0	NUM
ijtc-412	98	21	has	have	VERB
ijtc-412	98	22	a	a	DET
ijtc-412	98	23	positive	positive	ADJ
ijtc-412	98	24	influence	influence	NOUN
ijtc-412	98	25	on	on	ADP
ijtc-412	98	26	the	the	DET
ijtc-412	98	27	vat	vat	NOUN
ijtc-412	98	28	revenue	revenue	NOUN
ijtc-412	98	29	variable	variable	NOUN
ijtc-412	98	30	.	.	PUNCT
ijtc-412	99	1	this	this	PRON
ijtc-412	99	2	means	mean	VERB
ijtc-412	99	3	that	that	SCONJ
ijtc-412	99	4	the	the	DET
ijtc-412	99	5	variable	variable	ADJ
ijtc-412	99	6	application	application	NOUN
ijtc-412	99	7	of	of	ADP
ijtc-412	99	8	e	e	NOUN
ijtc-412	99	9	-	-	NOUN
ijtc-412	99	10	invoice	invoice	ADJ
ijtc-412	99	11	3.0	3.0	NUM
ijtc-412	99	12	affects	affect	VERB
ijtc-412	99	13	the	the	DET
ijtc-412	99	14	vat	vat	NOUN
ijtc-412	99	15	revenue	revenue	NOUN
ijtc-412	99	16	variable	variable	NOUN
ijtc-412	99	17	,	,	PUNCT
ijtc-412	99	18	assuming	assume	VERB
ijtc-412	99	19	that	that	SCONJ
ijtc-412	99	20	other	other	ADJ
ijtc-412	99	21	variables	variable	NOUN
ijtc-412	99	22	are	be	AUX
ijtc-412	99	23	not	not	PART
ijtc-412	99	24	examined	examine	VERB
ijtc-412	99	25	in	in	ADP
ijtc-412	99	26	this	this	DET
ijtc-412	99	27	study	study	NOUN
ijtc-412	99	28	.	.	PUNCT
ijtc-412	100	1	3	3	X
ijtc-412	100	2	.	.	X
ijtc-412	100	3	b2	b2	NOUN
ijtc-412	100	4	value	value	NOUN
ijtc-412	100	5	(	(	PUNCT
ijtc-412	100	6	x2	x2	PROPN
ijtc-412	100	7	regression	regression	NOUN
ijtc-412	100	8	coefficient	coefficient	NOUN
ijtc-412	100	9	)	)	PUNCT
ijtc-412	100	10	is	be	AUX
ijtc-412	100	11	-1.297	-1.297	PRON
ijtc-412	100	12	,	,	PUNCT
ijtc-412	100	13	indicating	indicate	VERB
ijtc-412	100	14	that	that	SCONJ
ijtc-412	100	15	the	the	DET
ijtc-412	100	16	taxable	taxable	ADJ
ijtc-412	100	17	entrepreneur	entrepreneur	NOUN
ijtc-412	100	18	compliance	compliance	NOUN
ijtc-412	100	19	variable	variable	NOUN
ijtc-412	100	20	harms	harm	VERB
ijtc-412	100	21	the	the	DET
ijtc-412	100	22	vat	vat	NOUN
ijtc-412	100	23	revenue	revenue	NOUN
ijtc-412	100	24	variable	variable	NOUN
ijtc-412	100	25	.	.	PUNCT
ijtc-412	101	1	the	the	DET
ijtc-412	101	2	results	result	NOUN
ijtc-412	101	3	of	of	ADP
ijtc-412	101	4	this	this	DET
ijtc-412	101	5	study	study	NOUN
ijtc-412	101	6	found	find	VERB
ijtc-412	101	7	that	that	SCONJ
ijtc-412	101	8	pkp	pkp	PROPN
ijtc-412	101	9	compliance	compliance	NOUN
ijtc-412	101	10	affects	affect	VERB
ijtc-412	101	11	vat	vat	NOUN
ijtc-412	101	12	receipts	receipt	NOUN
ijtc-412	101	13	.	.	PUNCT
ijtc-412	102	1	when	when	SCONJ
ijtc-412	102	2	viewed	view	VERB
ijtc-412	102	3	from	from	ADP
ijtc-412	102	4	the	the	DET
ijtc-412	102	5	direction	direction	NOUN
ijtc-412	102	6	of	of	ADP
ijtc-412	102	7	the	the	DET
ijtc-412	102	8	relationship	relationship	NOUN
ijtc-412	102	9	,	,	PUNCT
ijtc-412	102	10	it	it	PRON
ijtc-412	102	11	has	have	VERB
ijtc-412	102	12	a	a	DET
ijtc-412	102	13	negative	negative	ADJ
ijtc-412	102	14	effect	effect	NOUN
ijtc-412	102	15	,	,	PUNCT
ijtc-412	102	16	which	which	PRON
ijtc-412	102	17	means	mean	VERB
ijtc-412	102	18	that	that	SCONJ
ijtc-412	102	19	if	if	SCONJ
ijtc-412	102	20	pkp	pkp	PROPN
ijtc-412	102	21	compliance	compliance	NOUN
ijtc-412	102	22	decreases	decrease	VERB
ijtc-412	102	23	,	,	PUNCT
ijtc-412	102	24	vat	vat	NOUN
ijtc-412	102	25	revenue	revenue	NOUN
ijtc-412	102	26	also	also	ADV
ijtc-412	102	27	decreases	decrease	VERB
ijtc-412	102	28	.	.	PUNCT
ijtc-412	103	1	table	table	NOUN
ijtc-412	103	2	4	4	NUM
ijtc-412	103	3	.	.	PUNCT
ijtc-412	103	4	simultaneous	simultaneous	ADJ
ijtc-412	103	5	test	test	NOUN
ijtc-412	103	6	of	of	ADP
ijtc-412	103	7	the	the	DET
ijtc-412	103	8	implementation	implementation	NOUN
ijtc-412	103	9	of	of	ADP
ijtc-412	103	10	e	e	NOUN
ijtc-412	103	11	-	-	NOUN
ijtc-412	103	12	faktur	faktur	ADP
ijtc-412	103	13	3.0	3.0	NUM
ijtc-412	103	14	and	and	CCONJ
ijtc-412	103	15	compliance	compliance	NOUN
ijtc-412	103	16	of	of	ADP
ijtc-412	103	17	taxable	taxable	ADJ
ijtc-412	103	18	persons	person	NOUN
ijtc-412	103	19	against	against	ADP
ijtc-412	103	20	vat	vat	NOUN
ijtc-412	103	21	revenue	revenue	NOUN
ijtc-412	103	22	anova	anova	PROPN
ijtc-412	103	23	model	model	PROPN
ijtc-412	103	24	sum	sum	NOUN
ijtc-412	103	25	of	of	ADP
ijtc-412	103	26	squares	square	NOUN
ijtc-412	103	27	df	df	PROPN
ijtc-412	103	28	mean	mean	PROPN
ijtc-412	103	29	square	square	PROPN
ijtc-412	103	30	f	f	PROPN
ijtc-412	103	31	sig	sig	PROPN
ijtc-412	103	32	.	.	PROPN
ijtc-412	103	33	1	1	NUM
ijtc-412	103	34	regression	regression	NOUN
ijtc-412	103	35	32,751	32,751	NUM
ijtc-412	103	36	2	2	NUM
ijtc-412	103	37	16,375	16,375	NUM
ijtc-412	103	38	113,819	113,819	NUM
ijtc-412	103	39	,	,	PUNCT
ijtc-412	103	40	000b	000b	PROPN
ijtc-412	103	41	residual	residual	ADJ
ijtc-412	103	42	13,524	13,524	NUM
ijtc-412	103	43	94	94	NUM
ijtc-412	103	44	,	,	PUNCT
ijtc-412	103	45	144	144	NUM
ijtc-412	103	46	total	total	NOUN
ijtc-412	103	47	46,275	46,275	NUM
ijtc-412	103	48	96	96	NUM
ijtc-412	103	49	a.	a.	NOUN
ijtc-412	103	50	dependent	dependent	ADJ
ijtc-412	103	51	variable	variable	NOUN
ijtc-412	103	52	:	:	PUNCT
ijtc-412	103	53	vat	vat	NOUN
ijtc-412	103	54	revenue	revenue	NOUN
ijtc-412	103	55	b.	b.	PROPN
ijtc-412	103	56	predictors	predictor	NOUN
ijtc-412	103	57	:	:	PUNCT
ijtc-412	103	58	(	(	PUNCT
ijtc-412	103	59	constant	constant	ADJ
ijtc-412	103	60	taxable	taxable	ADJ
ijtc-412	103	61	person	person	NOUN
ijtc-412	103	62	compliance	compliance	NOUN
ijtc-412	103	63	,	,	PUNCT
ijtc-412	103	64	application	application	NOUN
ijtc-412	103	65	of	of	ADP
ijtc-412	103	66	e	e	NOUN
ijtc-412	103	67	-	-	NOUN
ijtc-412	103	68	invoice	invoice	ADJ
ijtc-412	103	69	3.0	3.0	NUM
ijtc-412	103	70	source	source	NOUN
ijtc-412	103	71	:	:	PUNCT
ijtc-412	103	72	data	datum	NOUN
ijtc-412	103	73	processed	process	VERB
ijtc-412	103	74	2021	2021	NUM
ijtc-412	103	75	coefficients	coefficient	NOUN
ijtc-412	103	76	dependent	dependent	ADJ
ijtc-412	103	77	variable	variable	NOUN
ijtc-412	103	78	:	:	PUNCT
ijtc-412	103	79	vat	vat	NOUN
ijtc-412	103	80	revenue	revenue	NOUN
ijtc-412	103	81	model	model	NOUN
ijtc-412	103	82	unstandardized	unstandardized	ADJ
ijtc-412	103	83	coefficients	coefficient	NOUN
ijtc-412	103	84	standardized	standardize	VERB
ijtc-412	103	85	coefficients	coefficient	NOUN
ijtc-412	103	86	t	t	PROPN
ijtc-412	103	87	sig	sig	PROPN
ijtc-412	103	88	.	.	PUNCT
ijtc-412	104	1	b	b	X
ijtc-412	104	2	std	std	PROPN
ijtc-412	104	3	.	.	NOUN
ijtc-412	104	4	error	error	NOUN
ijtc-412	104	5	beta	beta	NOUN
ijtc-412	104	6	1	1	NUM
ijtc-412	104	7	(	(	PUNCT
ijtc-412	104	8	constant	constant	ADJ
ijtc-412	104	9	)	)	PUNCT
ijtc-412	104	10	1,114	1,114	NUM
ijtc-412	104	11	,	,	PUNCT
ijtc-412	104	12	192	192	NUM
ijtc-412	104	13	5,793	5,793	NUM
ijtc-412	104	14	,	,	PUNCT
ijtc-412	104	15	000	000	NUM
ijtc-412	104	16	application	application	NOUN
ijtc-412	104	17	of	of	ADP
ijtc-412	104	18	einvoice	einvoice	NOUN
ijtc-412	104	19	3.0	3.0	NUM
ijtc-412	104	20	1,987	1,987	NUM
ijtc-412	104	21	,	,	PUNCT
ijtc-412	104	22	173	173	NUM
ijtc-412	104	23	2,127	2,127	NUM
ijtc-412	104	24	11,459	11,459	NUM
ijtc-412	104	25	,	,	PUNCT
ijtc-412	104	26	000	000	NUM
ijtc-412	104	27	taxable	taxable	ADJ
ijtc-412	104	28	person	person	NOUN
ijtc-412	104	29	compliance	compliance	NOUN
ijtc-412	104	30	-1,297	-1,297	NOUN
ijtc-412	104	31	,	,	PUNCT
ijtc-412	104	32	163	163	NUM
ijtc-412	104	33	-1,482	-1,482	INTJ
ijtc-412	104	34	-7,982	-7,982	PROPN
ijtc-412	104	35	,	,	PUNCT
ijtc-412	104	36	000	000	NUM
ijtc-412	104	37	source	source	NOUN
ijtc-412	104	38	:	:	PUNCT
ijtc-412	104	39	data	datum	NOUN
ijtc-412	104	40	processed	process	VERB
ijtc-412	104	41	2021	2021	NUM
ijtc-412	104	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	104	43	the	the	DET
ijtc-412	104	44	effect	effect	NOUN
ijtc-412	104	45	of	of	ADP
ijtc-412	104	46	the	the	DET
ijtc-412	104	47	implementation	implementation	NOUN
ijtc-412	104	48	of	of	ADP
ijtc-412	104	49	e	e	NOUN
ijtc-412	104	50	-	-	NOUN
ijtc-412	104	51	invoice	invoice	ADJ
ijtc-412	104	52	3.0	3.0	NUM
ijtc-412	104	53	and	and	CCONJ
ijtc-412	104	54	taxable	taxable	ADJ
ijtc-412	104	55	person	person	NOUN
ijtc-412	104	56	compliance	compliance	NOUN
ijtc-412	104	57	to	to	PART
ijtc-412	104	58	value	value	VERB
ijtc-412	104	59	added	add	VERB
ijtc-412	104	60	tax	tax	NOUN
ijtc-412	104	61	revenue	revenue	NOUN
ijtc-412	104	62	at	at	ADP
ijtc-412	104	63	kpp	kpp	PROPN
ijtc-412	104	64	pratama	pratama	NOUN
ijtc-412	104	65	pasar	pasar	PROPN
ijtc-412	104	66	rebo	rebo	PROPN
ijtc-412	104	67	irawati	irawati	PROPN
ijtc-412	104	68	,	,	PUNCT
ijtc-412	104	69	darmawan	darmawan	PROPN
ijtc-412	104	70	,	,	PUNCT
ijtc-412	104	71	sofyan	sofyan	PROPN
ijtc-412	104	72	,	,	PUNCT
ijtc-412	104	73	serebryakova	serebryakova	PROPN
ijtc-412	104	74	8	8	NUM
ijtc-412	104	75	|	|	ADV
ijtc-412	104	76	ilomata	ilomata	PROPN
ijtc-412	104	77	international	international	ADJ
ijtc-412	104	78	journal	journal	NOUN
ijtc-412	104	79	of	of	ADP
ijtc-412	104	80	tax	tax	PROPN
ijtc-412	104	81	&	&	CCONJ
ijtc-412	104	82	accounting	accounting	PROPN
ijtc-412	104	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	104	84	f	f	PROPN
ijtc-412	104	85	value	value	NOUN
ijtc-412	104	86	obtained	obtain	VERB
ijtc-412	104	87	is	be	AUX
ijtc-412	104	88	3.09	3.09	NUM
ijtc-412	104	89	.	.	PUNCT
ijtc-412	105	1	based	base	VERB
ijtc-412	105	2	on	on	ADP
ijtc-412	105	3	the	the	DET
ijtc-412	105	4	table	table	NOUN
ijtc-412	105	5	above	above	ADV
ijtc-412	105	6	,	,	PUNCT
ijtc-412	105	7	it	it	PRON
ijtc-412	105	8	can	can	AUX
ijtc-412	105	9	be	be	AUX
ijtc-412	105	10	concluded	conclude	VERB
ijtc-412	105	11	that	that	SCONJ
ijtc-412	105	12	the	the	DET
ijtc-412	105	13	significance	significance	NOUN
ijtc-412	105	14	value	value	NOUN
ijtc-412	105	15	is	be	AUX
ijtc-412	105	16	0.000	0.000	NUM
ijtc-412	105	17	<	<	X
ijtc-412	105	18	0.05	0.05	NUM
ijtc-412	105	19	and	and	CCONJ
ijtc-412	105	20	113.819	113.819	NUM
ijtc-412	105	21	>	>	SYM
ijtc-412	105	22	3.09	3.09	NUM
ijtc-412	105	23	,	,	PUNCT
ijtc-412	105	24	this	this	PRON
ijtc-412	105	25	indicates	indicate	VERB
ijtc-412	105	26	that	that	SCONJ
ijtc-412	105	27	the	the	DET
ijtc-412	105	28	variable	variable	ADJ
ijtc-412	105	29	application	application	NOUN
ijtc-412	105	30	of	of	ADP
ijtc-412	105	31	e	e	NOUN
ijtc-412	105	32	-	-	NOUN
ijtc-412	105	33	invoicing	invoice	VERB
ijtc-412	105	34	3.0	3.0	NUM
ijtc-412	105	35	and	and	CCONJ
ijtc-412	105	36	the	the	DET
ijtc-412	105	37	compliance	compliance	NOUN
ijtc-412	105	38	variable	variable	NOUN
ijtc-412	105	39	of	of	ADP
ijtc-412	105	40	taxable	taxable	ADJ
ijtc-412	105	41	person	person	NOUN
ijtc-412	105	42	have	have	VERB
ijtc-412	105	43	a	a	DET
ijtc-412	105	44	simultaneous	simultaneous	ADJ
ijtc-412	105	45	(	(	PUNCT
ijtc-412	105	46	together	together	ADV
ijtc-412	105	47	)	)	PUNCT
ijtc-412	105	48	effect	effect	NOUN
ijtc-412	105	49	on	on	ADP
ijtc-412	105	50	the	the	DET
ijtc-412	105	51	vat	vat	NOUN
ijtc-412	105	52	revenue	revenue	NOUN
ijtc-412	105	53	variable	variable	NOUN
ijtc-412	105	54	,	,	PUNCT
ijtc-412	105	55	which	which	PRON
ijtc-412	105	56	means	mean	VERB
ijtc-412	105	57	that	that	SCONJ
ijtc-412	105	58	the	the	DET
ijtc-412	105	59	hypothesis	hypothesis	NOUN
ijtc-412	105	60	is	be	AUX
ijtc-412	105	61	accepted	accept	VERB
ijtc-412	105	62	.	.	PUNCT
ijtc-412	106	1	table	table	NOUN
ijtc-412	106	2	5	5	NUM
ijtc-412	106	3	coefficient	coefficient	NOUN
ijtc-412	106	4	of	of	ADP
ijtc-412	106	5	determination	determination	NOUN
ijtc-412	106	6	test	test	NOUN
ijtc-412	106	7	results	result	NOUN
ijtc-412	106	8	model	model	NOUN
ijtc-412	106	9	summary	summary	NOUN
ijtc-412	106	10	model	model	NOUN
ijtc-412	106	11	r	r	PROPN
ijtc-412	106	12	r	r	NOUN
ijtc-412	106	13	square	square	ADJ
ijtc-412	106	14	adjusted	adjust	VERB
ijtc-412	106	15	r	r	NOUN
ijtc-412	106	16	square	square	ADJ
ijtc-412	106	17	std	std	NOUN
ijtc-412	106	18	.	.	PUNCT
ijtc-412	107	1	error	error	NOUN
ijtc-412	107	2	of	of	ADP
ijtc-412	107	3	the	the	DET
ijtc-412	107	4	estimate	estimate	NOUN
ijtc-412	107	5	1	1	NUM
ijtc-412	107	6	,	,	PUNCT
ijtc-412	107	7	841a	841a	NOUN
ijtc-412	107	8	,	,	PUNCT
ijtc-412	107	9	708	708	NUM
ijtc-412	107	10	,	,	PUNCT
ijtc-412	107	11	702	702	NUM
ijtc-412	107	12	,	,	PUNCT
ijtc-412	107	13	37931	37931	NUM
ijtc-412	107	14	a.	a.	NOUN
ijtc-412	107	15	predictors	predictor	NOUN
ijtc-412	107	16	:	:	PUNCT
ijtc-412	107	17	(	(	PUNCT
ijtc-412	107	18	constant	constant	ADJ
ijtc-412	107	19	)	)	PUNCT
ijtc-412	107	20	,	,	PUNCT
ijtc-412	107	21	taxable	taxable	ADJ
ijtc-412	107	22	person	person	NOUN
ijtc-412	107	23	compliance	compliance	NOUN
ijtc-412	107	24	and	and	CCONJ
ijtc-412	107	25	application	application	NOUN
ijtc-412	107	26	of	of	ADP
ijtc-412	107	27	e	e	NOUN
ijtc-412	107	28	-	-	NOUN
ijtc-412	107	29	invoice	invoice	ADJ
ijtc-412	107	30	3.0	3.0	NUM
ijtc-412	107	31	source	source	NOUN
ijtc-412	107	32	:	:	PUNCT
ijtc-412	107	33	data	datum	NOUN
ijtc-412	107	34	processed	process	VERB
ijtc-412	107	35	2021	2021	NUM
ijtc-412	107	36	the	the	DET
ijtc-412	107	37	adjusted	adjust	VERB
ijtc-412	107	38	r	r	NOUN
ijtc-412	107	39	square	square	ADJ
ijtc-412	107	40	value	value	NOUN
ijtc-412	107	41	is	be	AUX
ijtc-412	107	42	0.072	0.072	NUM
ijtc-412	107	43	,	,	PUNCT
ijtc-412	107	44	it	it	PRON
ijtc-412	107	45	can	can	AUX
ijtc-412	107	46	be	be	AUX
ijtc-412	107	47	illustrated	illustrate	VERB
ijtc-412	107	48	that	that	SCONJ
ijtc-412	107	49	the	the	DET
ijtc-412	107	50	magnitude	magnitude	NOUN
ijtc-412	107	51	of	of	ADP
ijtc-412	107	52	the	the	DET
ijtc-412	107	53	influence	influence	NOUN
ijtc-412	107	54	of	of	ADP
ijtc-412	107	55	pkp	pkp	PROPN
ijtc-412	107	56	compliance	compliance	NOUN
ijtc-412	107	57	and	and	CCONJ
ijtc-412	107	58	the	the	DET
ijtc-412	107	59	application	application	NOUN
ijtc-412	107	60	of	of	ADP
ijtc-412	107	61	e	e	NOUN
ijtc-412	107	62	-	-	NOUN
ijtc-412	107	63	invoices	invoice	NOUN
ijtc-412	107	64	is	be	AUX
ijtc-412	107	65	0.702	0.702	NUM
ijtc-412	107	66	or	or	CCONJ
ijtc-412	107	67	70.2	70.2	NUM
ijtc-412	107	68	%	%	NOUN
ijtc-412	107	69	and	and	CCONJ
ijtc-412	107	70	the	the	DET
ijtc-412	107	71	remaining	remain	VERB
ijtc-412	107	72	29.8	29.8	NUM
ijtc-412	107	73	is	be	AUX
ijtc-412	107	74	influenced	influence	VERB
ijtc-412	107	75	by	by	ADP
ijtc-412	107	76	other	other	ADJ
ijtc-412	107	77	variables	variable	NOUN
ijtc-412	107	78	not	not	PART
ijtc-412	107	79	used	use	VERB
ijtc-412	107	80	in	in	ADP
ijtc-412	107	81	the	the	DET
ijtc-412	107	82	study	study	NOUN
ijtc-412	107	83	.	.	PUNCT
ijtc-412	108	1	table	table	NOUN
ijtc-412	108	2	6	6	NUM
ijtc-412	108	3	.	.	PUNCT
ijtc-412	109	1	summary	summary	NOUN
ijtc-412	109	2	of	of	ADP
ijtc-412	109	3	multiple	multiple	ADJ
ijtc-412	109	4	regression	regression	NOUN
ijtc-412	109	5	analysis	analysis	NOUN
ijtc-412	109	6	results	result	NOUN
ijtc-412	109	7	effect	effect	NOUN
ijtc-412	109	8	between	between	ADP
ijtc-412	109	9	variables	variable	NOUN
ijtc-412	109	10	regression	regression	NOUN
ijtc-412	109	11	coefficient	coefficient	NOUN
ijtc-412	109	12	value	value	NOUN
ijtc-412	109	13	t	t	NOUN
ijtc-412	109	14	-	-	PUNCT
ijtc-412	109	15	value	value	NOUN
ijtc-412	109	16	coefficient	coefficient	NOUN
ijtc-412	109	17	of	of	ADP
ijtc-412	109	18	determination	determination	NOUN
ijtc-412	109	19	value	value	NOUN
ijtc-412	109	20	application	application	NOUN
ijtc-412	109	21	of	of	ADP
ijtc-412	109	22	einvoice	einvoice	NOUN
ijtc-412	109	23	3.0→	3.0→	NUM
ijtc-412	109	24	vat	vat	NOUN
ijtc-412	109	25	revenue	revenue	NOUN
ijtc-412	109	26	1,987	1,987	NUM
ijtc-412	109	27	11,459	11,459	NUM
ijtc-412	109	28	0,702	0,702	NUM
ijtc-412	109	29	taxable	taxable	ADJ
ijtc-412	109	30	person	person	NOUN
ijtc-412	109	31	compliance	compliance	NOUN
ijtc-412	109	32	→	→	SYM
ijtc-412	109	33	vat	vat	NOUN
ijtc-412	109	34	revenue	revenue	NOUN
ijtc-412	109	35	-1,297	-1,297	PROPN
ijtc-412	109	36	-7,982	-7,982	NOUN
ijtc-412	110	1	source	source	NOUN
ijtc-412	110	2	:	:	PUNCT
ijtc-412	110	3	research	research	NOUN
ijtc-412	110	4	data	datum	NOUN
ijtc-412	110	5	2021	2021	NUM
ijtc-412	110	6	,	,	PUNCT
ijtc-412	110	7	processed	process	VERB
ijtc-412	110	8	application	application	NOUN
ijtc-412	110	9	of	of	ADP
ijtc-412	110	10	e	e	NOUN
ijtc-412	110	11	-	-	NOUN
ijtc-412	110	12	faktur	faktur	ADP
ijtc-412	110	13	3.0	3.0	NUM
ijtc-412	110	14	to	to	PART
ijtc-412	110	15	vat	vat	VERB
ijtc-412	110	16	revenue	revenue	NOUN
ijtc-412	110	17	based	base	VERB
ijtc-412	110	18	on	on	ADP
ijtc-412	110	19	the	the	DET
ijtc-412	110	20	results	result	NOUN
ijtc-412	110	21	of	of	ADP
ijtc-412	110	22	the	the	DET
ijtc-412	110	23	regression	regression	NOUN
ijtc-412	110	24	test	test	NOUN
ijtc-412	110	25	,	,	PUNCT
ijtc-412	110	26	there	there	PRON
ijtc-412	110	27	is	be	VERB
ijtc-412	110	28	evidence	evidence	NOUN
ijtc-412	110	29	that	that	SCONJ
ijtc-412	110	30	the	the	DET
ijtc-412	110	31	application	application	NOUN
ijtc-412	110	32	of	of	ADP
ijtc-412	110	33	e	e	NOUN
ijtc-412	110	34	-	-	NOUN
ijtc-412	110	35	invoice	invoice	ADJ
ijtc-412	110	36	3.0	3.0	NUM
ijtc-412	110	37	affects	affect	VERB
ijtc-412	110	38	vat	vat	NOUN
ijtc-412	110	39	receipts	receipt	NOUN
ijtc-412	110	40	.	.	PUNCT
ijtc-412	111	1	this	this	PRON
ijtc-412	111	2	is	be	AUX
ijtc-412	111	3	evidenced	evidence	VERB
ijtc-412	111	4	by	by	ADP
ijtc-412	111	5	the	the	DET
ijtc-412	111	6	value	value	NOUN
ijtc-412	111	7	of	of	ADP
ijtc-412	111	8	the	the	DET
ijtc-412	111	9	regression	regression	NOUN
ijtc-412	111	10	coefficient	coefficient	NOUN
ijtc-412	111	11	which	which	PRON
ijtc-412	111	12	is	be	AUX
ijtc-412	111	13	positively	positively	ADV
ijtc-412	111	14	distributed	distribute	VERB
ijtc-412	111	15	that	that	PRON
ijtc-412	111	16	is	be	AUX
ijtc-412	111	17	equal	equal	ADJ
ijtc-412	111	18	to	to	ADP
ijtc-412	111	19	1.987	1.987	NUM
ijtc-412	111	20	.	.	PUNCT
ijtc-412	112	1	as	as	ADP
ijtc-412	112	2	for	for	ADP
ijtc-412	112	3	the	the	DET
ijtc-412	112	4	t	t	NOUN
ijtc-412	112	5	value	value	NOUN
ijtc-412	112	6	which	which	PRON
ijtc-412	112	7	is	be	AUX
ijtc-412	112	8	worth	worth	ADJ
ijtc-412	112	9	11.459	11.459	NUM
ijtc-412	112	10	more	more	ADJ
ijtc-412	112	11	than	than	ADP
ijtc-412	112	12	the	the	DET
ijtc-412	112	13	table	table	NOUN
ijtc-412	112	14	value	value	NOUN
ijtc-412	112	15	of	of	ADP
ijtc-412	112	16	1.98552	1.98552	NUM
ijtc-412	112	17	indicating	indicate	VERB
ijtc-412	112	18	that	that	SCONJ
ijtc-412	112	19	there	there	PRON
ijtc-412	112	20	is	be	VERB
ijtc-412	112	21	a	a	DET
ijtc-412	112	22	significant	significant	ADJ
ijtc-412	112	23	influence	influence	NOUN
ijtc-412	112	24	from	from	ADP
ijtc-412	112	25	the	the	DET
ijtc-412	112	26	application	application	NOUN
ijtc-412	112	27	of	of	ADP
ijtc-412	112	28	e	e	NOUN
ijtc-412	112	29	-	-	NOUN
ijtc-412	112	30	invoice	invoice	ADJ
ijtc-412	112	31	3.0	3.0	NUM
ijtc-412	112	32	on	on	ADP
ijtc-412	112	33	vat	vat	NOUN
ijtc-412	112	34	receipts	receipt	NOUN
ijtc-412	112	35	.	.	PUNCT
ijtc-412	113	1	compliance	compliance	NOUN
ijtc-412	113	2	with	with	ADP
ijtc-412	113	3	taxable	taxable	ADJ
ijtc-412	113	4	persons	person	NOUN
ijtc-412	113	5	against	against	ADP
ijtc-412	113	6	vat	vat	NOUN
ijtc-412	113	7	revenue	revenue	NOUN
ijtc-412	113	8	based	base	VERB
ijtc-412	113	9	on	on	ADP
ijtc-412	113	10	the	the	DET
ijtc-412	113	11	results	result	NOUN
ijtc-412	113	12	of	of	ADP
ijtc-412	113	13	the	the	DET
ijtc-412	113	14	regression	regression	NOUN
ijtc-412	113	15	test	test	NOUN
ijtc-412	113	16	,	,	PUNCT
ijtc-412	113	17	it	it	PRON
ijtc-412	113	18	was	be	AUX
ijtc-412	113	19	found	find	VERB
ijtc-412	113	20	evidence	evidence	NOUN
ijtc-412	113	21	that	that	SCONJ
ijtc-412	113	22	taxable	taxable	ADJ
ijtc-412	113	23	entrepreneur	entrepreneur	NOUN
ijtc-412	113	24	compliance	compliance	NOUN
ijtc-412	113	25	affects	affect	VERB
ijtc-412	113	26	vat	vat	NOUN
ijtc-412	113	27	receipts	receipt	NOUN
ijtc-412	113	28	.	.	PUNCT
ijtc-412	114	1	this	this	PRON
ijtc-412	114	2	is	be	AUX
ijtc-412	114	3	evidenced	evidence	VERB
ijtc-412	114	4	by	by	ADP
ijtc-412	114	5	the	the	DET
ijtc-412	114	6	value	value	NOUN
ijtc-412	114	7	of	of	ADP
ijtc-412	114	8	the	the	DET
ijtc-412	114	9	regression	regression	NOUN
ijtc-412	114	10	coefficient	coefficient	NOUN
ijtc-412	114	11	which	which	PRON
ijtc-412	114	12	is	be	AUX
ijtc-412	114	13	negatively	negatively	ADV
ijtc-412	114	14	distributed	distribute	VERB
ijtc-412	114	15	that	that	PRON
ijtc-412	114	16	is	be	AUX
ijtc-412	114	17	equal	equal	ADJ
ijtc-412	114	18	to	to	ADP
ijtc-412	114	19	-1.297	-1.297	PROPN
ijtc-412	114	20	.	.	PUNCT
ijtc-412	115	1	the	the	DET
ijtc-412	115	2	calculated	calculate	VERB
ijtc-412	115	3	value	value	NOUN
ijtc-412	115	4	which	which	PRON
ijtc-412	115	5	is	be	AUX
ijtc-412	115	6	-7.982	-7.982	PRON
ijtc-412	115	7	is	be	AUX
ijtc-412	115	8	more	more	ADJ
ijtc-412	115	9	than	than	ADP
ijtc-412	115	10	the	the	DET
ijtc-412	115	11	table	table	NOUN
ijtc-412	115	12	value	value	NOUN
ijtc-412	115	13	,	,	PUNCT
ijtc-412	115	14	which	which	PRON
ijtc-412	115	15	is	be	AUX
ijtc-412	115	16	1.66071	1.66071	NUM
ijtc-412	115	17	,	,	PUNCT
ijtc-412	115	18	indicating	indicate	VERB
ijtc-412	115	19	that	that	SCONJ
ijtc-412	115	20	there	there	PRON
ijtc-412	115	21	is	be	VERB
ijtc-412	115	22	a	a	DET
ijtc-412	115	23	significant	significant	ADJ
ijtc-412	115	24	effect	effect	NOUN
ijtc-412	115	25	of	of	ADP
ijtc-412	115	26	taxable	taxable	ADJ
ijtc-412	115	27	entrepreneur	entrepreneur	NOUN
ijtc-412	115	28	compliance	compliance	NOUN
ijtc-412	115	29	on	on	ADP
ijtc-412	115	30	vat	vat	NOUN
ijtc-412	115	31	receipts	receipt	NOUN
ijtc-412	115	32	.	.	PUNCT
ijtc-412	116	1	the	the	DET
ijtc-412	116	2	results	result	NOUN
ijtc-412	116	3	of	of	ADP
ijtc-412	116	4	this	this	DET
ijtc-412	116	5	study	study	NOUN
ijtc-412	116	6	found	find	VERB
ijtc-412	116	7	that	that	SCONJ
ijtc-412	116	8	pkp	pkp	PROPN
ijtc-412	116	9	compliance	compliance	NOUN
ijtc-412	116	10	affected	affect	VERB
ijtc-412	116	11	vat	vat	NOUN
ijtc-412	116	12	receipts	receipt	NOUN
ijtc-412	116	13	.	.	PUNCT
ijtc-412	117	1	when	when	SCONJ
ijtc-412	117	2	viewed	view	VERB
ijtc-412	117	3	from	from	ADP
ijtc-412	117	4	the	the	DET
ijtc-412	117	5	direction	direction	NOUN
ijtc-412	117	6	of	of	ADP
ijtc-412	117	7	the	the	DET
ijtc-412	117	8	relationship	relationship	NOUN
ijtc-412	117	9	,	,	PUNCT
ijtc-412	117	10	it	it	PRON
ijtc-412	117	11	has	have	VERB
ijtc-412	117	12	a	a	DET
ijtc-412	117	13	negative	negative	ADJ
ijtc-412	117	14	effect	effect	NOUN
ijtc-412	117	15	,	,	PUNCT
ijtc-412	117	16	which	which	PRON
ijtc-412	117	17	means	mean	VERB
ijtc-412	117	18	that	that	SCONJ
ijtc-412	117	19	if	if	SCONJ
ijtc-412	117	20	pkp	pkp	PROPN
ijtc-412	117	21	compliance	compliance	NOUN
ijtc-412	117	22	decreases	decrease	VERB
ijtc-412	117	23	,	,	PUNCT
ijtc-412	117	24	vat	vat	NOUN
ijtc-412	117	25	revenue	revenue	NOUN
ijtc-412	117	26	also	also	ADV
ijtc-412	117	27	decreases	decrease	VERB
ijtc-412	117	28	.	.	PUNCT
ijtc-412	118	1	implementation	implementation	NOUN
ijtc-412	118	2	of	of	ADP
ijtc-412	118	3	e	e	NOUN
ijtc-412	118	4	-	-	NOUN
ijtc-412	118	5	faktur	faktur	ADP
ijtc-412	118	6	3.0	3.0	NUM
ijtc-412	118	7	and	and	CCONJ
ijtc-412	118	8	compliance	compliance	NOUN
ijtc-412	118	9	with	with	ADP
ijtc-412	118	10	taxable	taxable	ADJ
ijtc-412	118	11	persons	person	NOUN
ijtc-412	118	12	on	on	ADP
ijtc-412	118	13	vat	vat	NOUN
ijtc-412	118	14	revenue	revenue	NOUN
ijtc-412	118	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	118	16	the	the	DET
ijtc-412	118	17	effect	effect	NOUN
ijtc-412	118	18	of	of	ADP
ijtc-412	118	19	the	the	DET
ijtc-412	118	20	implementation	implementation	NOUN
ijtc-412	118	21	of	of	ADP
ijtc-412	118	22	e	e	NOUN
ijtc-412	118	23	-	-	NOUN
ijtc-412	118	24	invoice	invoice	ADJ
ijtc-412	118	25	3.0	3.0	NUM
ijtc-412	118	26	and	and	CCONJ
ijtc-412	118	27	taxable	taxable	ADJ
ijtc-412	118	28	person	person	NOUN
ijtc-412	118	29	compliance	compliance	NOUN
ijtc-412	118	30	to	to	PART
ijtc-412	118	31	value	value	VERB
ijtc-412	118	32	added	add	VERB
ijtc-412	118	33	tax	tax	NOUN
ijtc-412	118	34	revenue	revenue	NOUN
ijtc-412	118	35	at	at	ADP
ijtc-412	118	36	kpp	kpp	PROPN
ijtc-412	118	37	pratama	pratama	NOUN
ijtc-412	118	38	pasar	pasar	PROPN
ijtc-412	118	39	rebo	rebo	PROPN
ijtc-412	118	40	irawati	irawati	PROPN
ijtc-412	118	41	,	,	PUNCT
ijtc-412	118	42	darmawan	darmawan	PROPN
ijtc-412	118	43	,	,	PUNCT
ijtc-412	118	44	sofyan	sofyan	PROPN
ijtc-412	118	45	,	,	PUNCT
ijtc-412	118	46	serebryakova	serebryakova	PROPN
ijtc-412	118	47	9	9	NUM
ijtc-412	118	48	|	|	CCONJ
ijtc-412	118	49	ilomata	ilomata	PROPN
ijtc-412	118	50	international	international	ADJ
ijtc-412	118	51	journal	journal	NOUN
ijtc-412	118	52	of	of	ADP
ijtc-412	118	53	tax	tax	PROPN
ijtc-412	118	54	&	&	CCONJ
ijtc-412	118	55	accounting	accounting	PROPN
ijtc-412	118	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	118	57	based	base	VERB
ijtc-412	118	58	on	on	ADP
ijtc-412	118	59	the	the	DET
ijtc-412	118	60	results	result	NOUN
ijtc-412	118	61	of	of	ADP
ijtc-412	118	62	the	the	DET
ijtc-412	118	63	simultaneous	simultaneous	ADJ
ijtc-412	118	64	test	test	NOUN
ijtc-412	118	65	(	(	PUNCT
ijtc-412	118	66	f	f	PROPN
ijtc-412	118	67	test	test	NOUN
ijtc-412	118	68	)	)	PUNCT
ijtc-412	118	69	,	,	PUNCT
ijtc-412	118	70	it	it	PRON
ijtc-412	118	71	was	be	AUX
ijtc-412	118	72	found	find	VERB
ijtc-412	118	73	that	that	SCONJ
ijtc-412	118	74	the	the	DET
ijtc-412	118	75	implementation	implementation	NOUN
ijtc-412	118	76	of	of	ADP
ijtc-412	118	77	einvoicing	einvoice	VERB
ijtc-412	118	78	3.0	3.0	NUM
ijtc-412	118	79	and	and	CCONJ
ijtc-412	118	80	taxable	taxable	ADJ
ijtc-412	118	81	entrepreneur	entrepreneur	NOUN
ijtc-412	118	82	compliance	compliance	NOUN
ijtc-412	118	83	affected	affect	VERB
ijtc-412	118	84	vat	vat	NOUN
ijtc-412	118	85	receipts	receipt	NOUN
ijtc-412	118	86	.	.	PUNCT
ijtc-412	119	1	this	this	PRON
ijtc-412	119	2	is	be	AUX
ijtc-412	119	3	evidenced	evidence	VERB
ijtc-412	119	4	by	by	ADP
ijtc-412	119	5	the	the	DET
ijtc-412	119	6	simultaneous	simultaneous	ADJ
ijtc-412	119	7	test	test	NOUN
ijtc-412	119	8	(	(	PUNCT
ijtc-412	119	9	f	f	PROPN
ijtc-412	119	10	test	test	NOUN
ijtc-412	119	11	)	)	PUNCT
ijtc-412	119	12	which	which	PRON
ijtc-412	119	13	shows	show	VERB
ijtc-412	119	14	the	the	DET
ijtc-412	119	15	results	result	NOUN
ijtc-412	119	16	in	in	ADP
ijtc-412	119	17	the	the	DET
ijtc-412	119	18	form	form	NOUN
ijtc-412	119	19	of	of	ADP
ijtc-412	119	20	a	a	DET
ijtc-412	119	21	significance	significance	NOUN
ijtc-412	119	22	value	value	NOUN
ijtc-412	119	23	of	of	ADP
ijtc-412	119	24	0.000	0.000	NUM
ijtc-412	119	25	less	less	ADJ
ijtc-412	119	26	than	than	ADP
ijtc-412	119	27	0.05	0.05	NUM
ijtc-412	119	28	and	and	CCONJ
ijtc-412	119	29	an	an	DET
ijtc-412	119	30	f	f	ADJ
ijtc-412	119	31	-	-	PUNCT
ijtc-412	119	32	count	count	NOUN
ijtc-412	119	33	value	value	NOUN
ijtc-412	119	34	of	of	ADP
ijtc-412	119	35	113.819	113.819	NUM
ijtc-412	119	36	which	which	PRON
ijtc-412	119	37	is	be	AUX
ijtc-412	119	38	greater	great	ADJ
ijtc-412	119	39	than	than	ADP
ijtc-412	119	40	the	the	DET
ijtc-412	119	41	f	f	NUM
ijtc-412	119	42	-	-	PUNCT
ijtc-412	119	43	table	table	NOUN
ijtc-412	119	44	value	value	NOUN
ijtc-412	119	45	of	of	ADP
ijtc-412	119	46	3.94	3.94	NUM
ijtc-412	119	47	.	.	PUNCT
ijtc-412	120	1	this	this	PRON
ijtc-412	120	2	shows	show	VERB
ijtc-412	120	3	that	that	SCONJ
ijtc-412	120	4	the	the	DET
ijtc-412	120	5	variable	variable	ADJ
ijtc-412	120	6	application	application	NOUN
ijtc-412	120	7	of	of	ADP
ijtc-412	120	8	e	e	NOUN
ijtc-412	120	9	-	-	NOUN
ijtc-412	120	10	invoice	invoice	ADJ
ijtc-412	120	11	3.0	3.0	NUM
ijtc-412	120	12	and	and	CCONJ
ijtc-412	120	13	the	the	DET
ijtc-412	120	14	variable	variable	NOUN
ijtc-412	120	15	of	of	ADP
ijtc-412	120	16	taxpayer	taxpayer	NOUN
ijtc-412	120	17	compliance	compliance	NOUN
ijtc-412	120	18	have	have	VERB
ijtc-412	120	19	a	a	DET
ijtc-412	120	20	simultaneous	simultaneous	ADJ
ijtc-412	120	21	(	(	PUNCT
ijtc-412	120	22	together	together	ADV
ijtc-412	120	23	)	)	PUNCT
ijtc-412	120	24	effect	effect	NOUN
ijtc-412	120	25	on	on	ADP
ijtc-412	120	26	the	the	DET
ijtc-412	120	27	vat	vat	NOUN
ijtc-412	120	28	revenue	revenue	NOUN
ijtc-412	120	29	variable	variable	NOUN
ijtc-412	120	30	.	.	PUNCT
ijtc-412	121	1	conclusion	conclusion	NOUN
ijtc-412	121	2	1	1	NUM
ijtc-412	121	3	.	.	PUNCT
ijtc-412	122	1	the	the	DET
ijtc-412	122	2	application	application	NOUN
ijtc-412	122	3	of	of	ADP
ijtc-412	122	4	e	e	NOUN
ijtc-412	122	5	-	-	NOUN
ijtc-412	122	6	invoice	invoice	ADJ
ijtc-412	122	7	3.0	3.0	NUM
ijtc-412	122	8	has	have	VERB
ijtc-412	122	9	a	a	DET
ijtc-412	122	10	positive	positive	ADJ
ijtc-412	122	11	and	and	CCONJ
ijtc-412	122	12	significant	significant	ADJ
ijtc-412	122	13	effect	effect	NOUN
ijtc-412	122	14	on	on	ADP
ijtc-412	122	15	vat	vat	NOUN
ijtc-412	122	16	receipts	receipt	NOUN
ijtc-412	122	17	.	.	PUNCT
ijtc-412	123	1	the	the	DET
ijtc-412	123	2	magnitude	magnitude	NOUN
ijtc-412	123	3	of	of	ADP
ijtc-412	123	4	the	the	DET
ijtc-412	123	5	increase	increase	NOUN
ijtc-412	123	6	in	in	ADP
ijtc-412	123	7	effectiveness	effectiveness	NOUN
ijtc-412	123	8	from	from	ADP
ijtc-412	123	9	the	the	DET
ijtc-412	123	10	application	application	NOUN
ijtc-412	123	11	of	of	ADP
ijtc-412	123	12	e	e	NOUN
ijtc-412	123	13	-	-	NOUN
ijtc-412	123	14	invoice	invoice	ADJ
ijtc-412	123	15	3.0	3.0	NUM
ijtc-412	123	16	to	to	ADP
ijtc-412	123	17	vat	vat	NOUN
ijtc-412	123	18	receipts	receipt	NOUN
ijtc-412	123	19	is	be	AUX
ijtc-412	123	20	1.987	1.987	NUM
ijtc-412	123	21	.	.	PUNCT
ijtc-412	124	1	the	the	DET
ijtc-412	124	2	significance	significance	NOUN
ijtc-412	124	3	level	level	NOUN
ijtc-412	124	4	of	of	ADP
ijtc-412	124	5	the	the	DET
ijtc-412	124	6	application	application	NOUN
ijtc-412	124	7	of	of	ADP
ijtc-412	124	8	e	e	NOUN
ijtc-412	124	9	-	-	NOUN
ijtc-412	124	10	invoice	invoice	ADJ
ijtc-412	124	11	3.0	3.0	NUM
ijtc-412	124	12	to	to	ADP
ijtc-412	124	13	vat	vat	NOUN
ijtc-412	124	14	receipts	receipt	NOUN
ijtc-412	124	15	is	be	AUX
ijtc-412	124	16	11.459	11.459	NUM
ijtc-412	124	17	.	.	PUNCT
ijtc-412	125	1	this	this	PRON
ijtc-412	125	2	shows	show	VERB
ijtc-412	125	3	that	that	SCONJ
ijtc-412	125	4	the	the	DET
ijtc-412	125	5	increasing	increase	VERB
ijtc-412	125	6	effectiveness	effectiveness	NOUN
ijtc-412	125	7	of	of	ADP
ijtc-412	125	8	the	the	DET
ijtc-412	125	9	application	application	NOUN
ijtc-412	125	10	of	of	ADP
ijtc-412	125	11	e	e	NOUN
ijtc-412	125	12	-	-	NOUN
ijtc-412	125	13	invoice	invoice	ADJ
ijtc-412	125	14	3.0	3.0	NUM
ijtc-412	125	15	will	will	AUX
ijtc-412	125	16	also	also	ADV
ijtc-412	125	17	increase	increase	VERB
ijtc-412	125	18	vat	vat	NOUN
ijtc-412	125	19	receipts	receipt	NOUN
ijtc-412	125	20	.	.	PUNCT
ijtc-412	126	1	this	this	DET
ijtc-412	126	2	increase	increase	NOUN
ijtc-412	126	3	is	be	AUX
ijtc-412	126	4	influenced	influence	VERB
ijtc-412	126	5	by	by	ADP
ijtc-412	126	6	the	the	DET
ijtc-412	126	7	instruments	instrument	NOUN
ijtc-412	126	8	in	in	ADP
ijtc-412	126	9	the	the	DET
ijtc-412	126	10	study	study	NOUN
ijtc-412	126	11	.	.	PUNCT
ijtc-412	127	1	2	2	X
ijtc-412	127	2	.	.	X
ijtc-412	127	3	taxable	taxable	ADJ
ijtc-412	127	4	person	person	NOUN
ijtc-412	127	5	compliance	compliance	NOUN
ijtc-412	127	6	has	have	VERB
ijtc-412	127	7	a	a	DET
ijtc-412	127	8	negative	negative	ADJ
ijtc-412	127	9	and	and	CCONJ
ijtc-412	127	10	significant	significant	ADJ
ijtc-412	127	11	impact	impact	NOUN
ijtc-412	127	12	on	on	ADP
ijtc-412	127	13	vat	vat	NOUN
ijtc-412	127	14	receipts	receipt	NOUN
ijtc-412	127	15	.	.	PUNCT
ijtc-412	128	1	the	the	DET
ijtc-412	128	2	magnitude	magnitude	NOUN
ijtc-412	128	3	of	of	ADP
ijtc-412	128	4	the	the	DET
ijtc-412	128	5	increase	increase	NOUN
ijtc-412	128	6	in	in	ADP
ijtc-412	128	7	taxable	taxable	ADJ
ijtc-412	128	8	entrepreneur	entrepreneur	NOUN
ijtc-412	128	9	compliance	compliance	NOUN
ijtc-412	128	10	with	with	ADP
ijtc-412	128	11	vat	vat	NOUN
ijtc-412	128	12	receipts	receipt	NOUN
ijtc-412	128	13	is	be	AUX
ijtc-412	128	14	-1.297	-1.297	PRON
ijtc-412	128	15	.	.	PUNCT
ijtc-412	129	1	the	the	DET
ijtc-412	129	2	significance	significance	NOUN
ijtc-412	129	3	level	level	NOUN
ijtc-412	129	4	of	of	ADP
ijtc-412	129	5	the	the	DET
ijtc-412	129	6	taxable	taxable	ADJ
ijtc-412	129	7	entrepreneur	entrepreneur	NOUN
ijtc-412	129	8	's	's	PART
ijtc-412	129	9	compliance	compliance	NOUN
ijtc-412	129	10	with	with	ADP
ijtc-412	129	11	vat	vat	NOUN
ijtc-412	129	12	receipts	receipt	NOUN
ijtc-412	129	13	is	be	AUX
ijtc-412	129	14	-7,982	-7,982	ADJ
ijtc-412	129	15	.	.	PUNCT
ijtc-412	130	1	this	this	PRON
ijtc-412	130	2	shows	show	VERB
ijtc-412	130	3	that	that	SCONJ
ijtc-412	130	4	the	the	DET
ijtc-412	130	5	compliance	compliance	NOUN
ijtc-412	130	6	of	of	ADP
ijtc-412	130	7	taxable	taxable	ADJ
ijtc-412	130	8	persons	person	NOUN
ijtc-412	130	9	(	(	PUNCT
ijtc-412	130	10	pkp	pkp	X
ijtc-412	130	11	)	)	PUNCT
ijtc-412	130	12	has	have	VERB
ijtc-412	130	13	an	an	DET
ijtc-412	130	14	effect	effect	NOUN
ijtc-412	130	15	on	on	ADP
ijtc-412	130	16	vat	vat	NOUN
ijtc-412	130	17	receipts	receipt	NOUN
ijtc-412	130	18	,	,	PUNCT
ijtc-412	130	19	but	but	CCONJ
ijtc-412	130	20	shows	show	VERB
ijtc-412	130	21	a	a	DET
ijtc-412	130	22	negative	negative	ADJ
ijtc-412	130	23	effect	effect	NOUN
ijtc-412	130	24	.	.	PUNCT
ijtc-412	131	1	this	this	PRON
ijtc-412	131	2	means	mean	VERB
ijtc-412	131	3	that	that	SCONJ
ijtc-412	131	4	if	if	SCONJ
ijtc-412	131	5	the	the	DET
ijtc-412	131	6	compliance	compliance	NOUN
ijtc-412	131	7	of	of	ADP
ijtc-412	131	8	taxable	taxable	ADJ
ijtc-412	131	9	persons	person	NOUN
ijtc-412	131	10	decreases	decrease	VERB
ijtc-412	131	11	,	,	PUNCT
ijtc-412	131	12	it	it	PRON
ijtc-412	131	13	will	will	AUX
ijtc-412	131	14	result	result	VERB
ijtc-412	131	15	in	in	ADP
ijtc-412	131	16	a	a	DET
ijtc-412	131	17	decrease	decrease	NOUN
ijtc-412	131	18	in	in	ADP
ijtc-412	131	19	revenue	revenue	NOUN
ijtc-412	131	20	from	from	ADP
ijtc-412	131	21	value	value	NOUN
ijtc-412	131	22	added	add	VERB
ijtc-412	131	23	tax	tax	NOUN
ijtc-412	131	24	.	.	PUNCT
ijtc-412	132	1	3	3	X
ijtc-412	132	2	.	.	X
ijtc-412	132	3	the	the	DET
ijtc-412	132	4	application	application	NOUN
ijtc-412	132	5	of	of	ADP
ijtc-412	132	6	e	e	NOUN
ijtc-412	132	7	-	-	NOUN
ijtc-412	132	8	invoice	invoice	ADJ
ijtc-412	132	9	3.0	3.0	NUM
ijtc-412	132	10	and	and	CCONJ
ijtc-412	132	11	the	the	DET
ijtc-412	132	12	compliance	compliance	NOUN
ijtc-412	132	13	of	of	ADP
ijtc-412	132	14	taxable	taxable	ADJ
ijtc-412	132	15	persons	person	NOUN
ijtc-412	132	16	together	together	ADV
ijtc-412	132	17	(	(	PUNCT
ijtc-412	132	18	simultaneously	simultaneously	ADV
ijtc-412	132	19	)	)	PUNCT
ijtc-412	132	20	have	have	VERB
ijtc-412	132	21	a	a	DET
ijtc-412	132	22	positive	positive	ADJ
ijtc-412	132	23	and	and	CCONJ
ijtc-412	132	24	significant	significant	ADJ
ijtc-412	132	25	effect	effect	NOUN
ijtc-412	132	26	on	on	ADP
ijtc-412	132	27	vat	vat	NOUN
ijtc-412	132	28	revenues	revenue	NOUN
ijtc-412	132	29	of	of	ADP
ijtc-412	132	30	113,819	113,819	NUM
ijtc-412	132	31	.	.	PUNCT
ijtc-412	133	1	the	the	DET
ijtc-412	133	2	results	result	NOUN
ijtc-412	133	3	of	of	ADP
ijtc-412	133	4	the	the	DET
ijtc-412	133	5	study	study	NOUN
ijtc-412	133	6	illustrate	illustrate	VERB
ijtc-412	133	7	that	that	SCONJ
ijtc-412	133	8	the	the	DET
ijtc-412	133	9	application	application	NOUN
ijtc-412	133	10	of	of	ADP
ijtc-412	133	11	e	e	NOUN
ijtc-412	133	12	-	-	NOUN
ijtc-412	133	13	invoicing	invoice	VERB
ijtc-412	133	14	3.0	3.0	NUM
ijtc-412	133	15	and	and	CCONJ
ijtc-412	133	16	the	the	DET
ijtc-412	133	17	compliance	compliance	NOUN
ijtc-412	133	18	of	of	ADP
ijtc-412	133	19	the	the	DET
ijtc-412	133	20	taxable	taxable	ADJ
ijtc-412	133	21	entrepreneur	entrepreneur	NOUN
ijtc-412	133	22	(	(	PUNCT
ijtc-412	133	23	pkp	pkp	PROPN
ijtc-412	133	24	)	)	PUNCT
ijtc-412	133	25	have	have	VERB
ijtc-412	133	26	a	a	DET
ijtc-412	133	27	simultaneous	simultaneous	ADJ
ijtc-412	133	28	effect	effect	NOUN
ijtc-412	133	29	on	on	ADP
ijtc-412	133	30	the	the	DET
ijtc-412	133	31	acceptance	acceptance	NOUN
ijtc-412	133	32	of	of	ADP
ijtc-412	133	33	value	value	NOUN
ijtc-412	133	34	added	add	VERB
ijtc-412	133	35	tax	tax	NOUN
ijtc-412	133	36	(	(	PUNCT
ijtc-412	133	37	vat	vat	NOUN
ijtc-412	133	38	)	)	PUNCT
ijtc-412	133	39	.	.	PUNCT
ijtc-412	134	1	recommendation	recommendation	NOUN
ijtc-412	134	2	1	1	NUM
ijtc-412	134	3	.	.	PUNCT
ijtc-412	135	1	for	for	ADP
ijtc-412	135	2	kpp	kpp	PROPN
ijtc-412	135	3	pratama	pratama	NOUN
ijtc-412	135	4	jakarta	jakarta	PROPN
ijtc-412	135	5	pasar	pasar	PROPN
ijtc-412	135	6	rebo	rebo	PROPN
ijtc-412	135	7	,	,	PUNCT
ijtc-412	135	8	to	to	PART
ijtc-412	135	9	continue	continue	VERB
ijtc-412	135	10	to	to	PART
ijtc-412	135	11	improve	improve	VERB
ijtc-412	135	12	its	its	PRON
ijtc-412	135	13	services	service	NOUN
ijtc-412	135	14	in	in	ADP
ijtc-412	135	15	providing	provide	VERB
ijtc-412	135	16	information	information	NOUN
ijtc-412	135	17	and	and	CCONJ
ijtc-412	135	18	socialization	socialization	NOUN
ijtc-412	135	19	related	relate	VERB
ijtc-412	135	20	to	to	ADP
ijtc-412	135	21	the	the	DET
ijtc-412	135	22	use	use	NOUN
ijtc-412	135	23	of	of	ADP
ijtc-412	135	24	e	e	NOUN
ijtc-412	135	25	-	-	NOUN
ijtc-412	135	26	invoice	invoice	ADJ
ijtc-412	135	27	3.0	3.0	NUM
ijtc-412	135	28	to	to	ADP
ijtc-412	135	29	taxable	taxable	ADJ
ijtc-412	135	30	person	person	NOUN
ijtc-412	135	31	(	(	PUNCT
ijtc-412	135	32	pkp	pkp	PROPN
ijtc-412	135	33	)	)	PUNCT
ijtc-412	135	34	to	to	PART
ijtc-412	135	35	increase	increase	VERB
ijtc-412	135	36	compliance	compliance	NOUN
ijtc-412	135	37	and	and	CCONJ
ijtc-412	135	38	also	also	ADV
ijtc-412	135	39	to	to	PART
ijtc-412	135	40	increase	increase	VERB
ijtc-412	135	41	the	the	DET
ijtc-412	135	42	amount	amount	NOUN
ijtc-412	135	43	of	of	ADP
ijtc-412	135	44	tax	tax	NOUN
ijtc-412	135	45	revenue	revenue	NOUN
ijtc-412	135	46	that	that	PRON
ijtc-412	135	47	will	will	AUX
ijtc-412	135	48	affect	affect	VERB
ijtc-412	135	49	vat	vat	NOUN
ijtc-412	135	50	revenue	revenue	NOUN
ijtc-412	135	51	.	.	PUNCT
ijtc-412	136	1	2	2	X
ijtc-412	136	2	.	.	X
ijtc-412	136	3	for	for	ADP
ijtc-412	136	4	taxable	taxable	ADJ
ijtc-412	136	5	persons	person	NOUN
ijtc-412	136	6	(	(	PUNCT
ijtc-412	136	7	pkp	pkp	PROPN
ijtc-412	136	8	)	)	PUNCT
ijtc-412	136	9	,	,	PUNCT
ijtc-412	136	10	to	to	PART
ijtc-412	136	11	be	be	AUX
ijtc-412	136	12	able	able	ADJ
ijtc-412	136	13	to	to	PART
ijtc-412	136	14	better	well	ADV
ijtc-412	136	15	understand	understand	VERB
ijtc-412	136	16	and	and	CCONJ
ijtc-412	136	17	learn	learn	VERB
ijtc-412	136	18	about	about	ADP
ijtc-412	136	19	the	the	DET
ijtc-412	136	20	use	use	NOUN
ijtc-412	136	21	of	of	ADP
ijtc-412	136	22	e	e	NOUN
ijtc-412	136	23	-	-	NOUN
ijtc-412	136	24	invoice	invoice	ADJ
ijtc-412	136	25	3.0	3.0	NUM
ijtc-412	136	26	to	to	PART
ijtc-412	136	27	facilitate	facilitate	VERB
ijtc-412	136	28	taxable	taxable	ADJ
ijtc-412	136	29	persons	person	NOUN
ijtc-412	136	30	(	(	PUNCT
ijtc-412	136	31	pkp	pkp	PROPN
ijtc-412	136	32	)	)	PUNCT
ijtc-412	136	33	.	.	PUNCT
ijtc-412	137	1	so	so	ADV
ijtc-412	137	2	that	that	SCONJ
ijtc-412	137	3	the	the	DET
ijtc-412	137	4	goal	goal	NOUN
ijtc-412	137	5	to	to	PART
ijtc-412	137	6	provide	provide	VERB
ijtc-412	137	7	convenience	convenience	NOUN
ijtc-412	137	8	and	and	CCONJ
ijtc-412	137	9	benefit	benefit	VERB
ijtc-412	137	10	from	from	ADP
ijtc-412	137	11	the	the	DET
ijtc-412	137	12	directorate	directorate	ADJ
ijtc-412	137	13	general	general	NOUN
ijtc-412	137	14	of	of	ADP
ijtc-412	137	15	taxes	taxis	NOUN
ijtc-412	137	16	can	can	AUX
ijtc-412	137	17	be	be	AUX
ijtc-412	137	18	achieved	achieve	VERB
ijtc-412	137	19	.	.	PUNCT
ijtc-412	138	1	3	3	X
ijtc-412	138	2	.	.	X
ijtc-412	138	3	for	for	ADP
ijtc-412	138	4	further	further	ADJ
ijtc-412	138	5	researchers	researcher	NOUN
ijtc-412	138	6	,	,	PUNCT
ijtc-412	138	7	to	to	PART
ijtc-412	138	8	be	be	AUX
ijtc-412	138	9	able	able	ADJ
ijtc-412	138	10	to	to	PART
ijtc-412	138	11	examine	examine	VERB
ijtc-412	138	12	more	more	ADV
ijtc-412	138	13	deeply	deeply	ADV
ijtc-412	138	14	to	to	PART
ijtc-412	138	15	find	find	VERB
ijtc-412	138	16	out	out	ADP
ijtc-412	138	17	whether	whether	SCONJ
ijtc-412	138	18	there	there	PRON
ijtc-412	138	19	are	be	VERB
ijtc-412	138	20	differences	difference	NOUN
ijtc-412	138	21	in	in	ADP
ijtc-412	138	22	results	result	NOUN
ijtc-412	138	23	related	relate	VERB
ijtc-412	138	24	to	to	ADP
ijtc-412	138	25	the	the	DET
ijtc-412	138	26	implementation	implementation	NOUN
ijtc-412	138	27	of	of	ADP
ijtc-412	138	28	e	e	NOUN
ijtc-412	138	29	-	-	NOUN
ijtc-412	138	30	invoice	invoice	ADJ
ijtc-412	138	31	3.0	3.0	NUM
ijtc-412	138	32	and	and	CCONJ
ijtc-412	138	33	taxable	taxable	ADJ
ijtc-412	138	34	entrepreneur	entrepreneur	NOUN
ijtc-412	138	35	compliance	compliance	NOUN
ijtc-412	138	36	concerning	concern	VERB
ijtc-412	138	37	increasing	increase	VERB
ijtc-412	138	38	vat	vat	NOUN
ijtc-412	138	39	receipts	receipt	NOUN
ijtc-412	138	40	and	and	CCONJ
ijtc-412	138	41	other	other	ADJ
ijtc-412	138	42	variables	variable	NOUN
ijtc-412	138	43	that	that	PRON
ijtc-412	138	44	affect	affect	VERB
ijtc-412	138	45	vat	vat	NOUN
ijtc-412	138	46	receipts	receipt	NOUN
ijtc-412	138	47	that	that	PRON
ijtc-412	138	48	are	be	AUX
ijtc-412	138	49	not	not	PART
ijtc-412	138	50	examined	examine	VERB
ijtc-412	138	51	in	in	ADP
ijtc-412	138	52	this	this	DET
ijtc-412	138	53	paper	paper	NOUN
ijtc-412	138	54	.	.	PUNCT
ijtc-412	139	1	reference	reference	NOUN
ijtc-412	139	2	aldholay	aldholay	PROPN
ijtc-412	139	3	,	,	PUNCT
ijtc-412	139	4	a.	a.	PROPN
ijtc-412	139	5	h.	h.	PROPN
ijtc-412	139	6	,	,	PUNCT
ijtc-412	139	7	isaac	isaac	PROPN
ijtc-412	139	8	,	,	PUNCT
ijtc-412	139	9	o.	o.	PROPN
ijtc-412	139	10	,	,	PUNCT
ijtc-412	139	11	abdullah	abdullah	PROPN
ijtc-412	139	12	,	,	PUNCT
ijtc-412	139	13	z.	z.	PROPN
ijtc-412	139	14	,	,	PUNCT
ijtc-412	139	15	&	&	CCONJ
ijtc-412	139	16	ramayah	ramayah	PROPN
ijtc-412	139	17	,	,	PUNCT
ijtc-412	139	18	t.	t.	PROPN
ijtc-412	139	19	(	(	PUNCT
ijtc-412	139	20	2018	2018	NUM
ijtc-412	139	21	)	)	PUNCT
ijtc-412	139	22	.	.	PUNCT
ijtc-412	140	1	the	the	DET
ijtc-412	140	2	role	role	NOUN
ijtc-412	140	3	of	of	ADP
ijtc-412	140	4	transformational	transformational	ADJ
ijtc-412	140	5	leadership	leadership	NOUN
ijtc-412	140	6	as	as	ADP
ijtc-412	140	7	a	a	DET
ijtc-412	140	8	mediating	mediate	VERB
ijtc-412	140	9	variable	variable	NOUN
ijtc-412	140	10	in	in	ADP
ijtc-412	140	11	delone	delone	PROPN
ijtc-412	140	12	and	and	CCONJ
ijtc-412	140	13	mclean	mclean	PROPN
ijtc-412	140	14	information	information	NOUN
ijtc-412	140	15	system	system	NOUN
ijtc-412	140	16	success	success	NOUN
ijtc-412	140	17	model	model	NOUN
ijtc-412	140	18	:	:	PUNCT
ijtc-412	140	19	the	the	DET
ijtc-412	140	20	context	context	NOUN
ijtc-412	140	21	of	of	ADP
ijtc-412	140	22	online	online	ADJ
ijtc-412	140	23	learning	learn	VERB
ijtc-412	140	24	usage	usage	NOUN
ijtc-412	140	25	in	in	ADP
ijtc-412	140	26	yemen	yemen	PROPN
ijtc-412	140	27	.	.	PUNCT
ijtc-412	141	1	telematics	telematic	NOUN
ijtc-412	141	2	and	and	CCONJ
ijtc-412	141	3	informatics	informatic	NOUN
ijtc-412	141	4	,	,	PUNCT
ijtc-412	141	5	35(5	35(5	NUM
ijtc-412	141	6	)	)	PUNCT
ijtc-412	141	7	,	,	PUNCT
ijtc-412	141	8	1421–1437	1421–1437	NUM
ijtc-412	141	9	.	.	PUNCT
ijtc-412	142	1	https://doi.org/10.1016/j.tele.2018.03.012	https://doi.org/10.1016/j.tele.2018.03.012	PROPN
ijtc-412	142	2	amendolagine	amendolagine	PROPN
ijtc-412	142	3	,	,	PUNCT
ijtc-412	142	4	v.	v.	ADP
ijtc-412	142	5	,	,	PUNCT
ijtc-412	142	6	de	de	X
ijtc-412	142	7	pascale	pascale	PROPN
ijtc-412	142	8	,	,	PUNCT
ijtc-412	142	9	g.	g.	PROPN
ijtc-412	142	10	,	,	PUNCT
ijtc-412	142	11	&	&	CCONJ
ijtc-412	142	12	faccilongo	faccilongo	PROPN
ijtc-412	142	13	,	,	PUNCT
ijtc-412	142	14	n.	n.	NOUN
ijtc-412	142	15	(	(	PUNCT
ijtc-412	142	16	2021	2021	NUM
ijtc-412	142	17	)	)	PUNCT
ijtc-412	142	18	.	.	PUNCT
ijtc-412	143	1	international	international	ADJ
ijtc-412	143	2	capital	capital	NOUN
ijtc-412	143	3	mobility	mobility	NOUN
ijtc-412	143	4	and	and	CCONJ
ijtc-412	143	5	corporate	corporate	ADJ
ijtc-412	143	6	tax	tax	NOUN
ijtc-412	143	7	revenues	revenue	NOUN
ijtc-412	143	8	:	:	PUNCT
ijtc-412	143	9	how	how	SCONJ
ijtc-412	143	10	do	do	AUX
ijtc-412	143	11	controlled	control	VERB
ijtc-412	143	12	foreign	foreign	ADJ
ijtc-412	143	13	company	company	NOUN
ijtc-412	143	14	rules	rule	NOUN
ijtc-412	143	15	and	and	CCONJ
ijtc-412	143	16	innovation	innovation	NOUN
ijtc-412	143	17	shape	shape	NOUN
ijtc-412	143	18	this	this	DET
ijtc-412	143	19	relationship	relationship	NOUN
ijtc-412	143	20	?	?	PUNCT
ijtc-412	144	1	economic	economic	ADJ
ijtc-412	144	2	modelling	modelling	NOUN
ijtc-412	144	3	,	,	PUNCT
ijtc-412	144	4	101	101	NUM
ijtc-412	144	5	,	,	PUNCT
ijtc-412	144	6	105543	105543	NUM
ijtc-412	144	7	.	.	PUNCT
ijtc-412	145	1	https://doi.org/10.1016/j.econmod.2021.105543	https://doi.org/10.1016/j.econmod.2021.105543	ADJ
ijtc-412	145	2	anggia	anggia	NOUN
ijtc-412	145	3	,	,	PUNCT
ijtc-412	145	4	p.	p.	NOUN
ijtc-412	145	5	(	(	PUNCT
ijtc-412	145	6	2019	2019	NUM
ijtc-412	145	7	)	)	PUNCT
ijtc-412	145	8	.	.	PUNCT
ijtc-412	146	1	achieving	achieve	VERB
ijtc-412	146	2	of	of	ADP
ijtc-412	146	3	income	income	NOUN
ijtc-412	146	4	tax	tax	NOUN
ijtc-412	146	5	with	with	ADP
ijtc-412	146	6	awareness	awareness	NOUN
ijtc-412	146	7	of	of	ADP
ijtc-412	146	8	taxation	taxation	NOUN
ijtc-412	146	9	in	in	ADP
ijtc-412	146	10	indonesia	indonesia	PROPN
ijtc-412	146	11	’s	’s	PART
ijtc-412	146	12	tax	tax	PROPN
ijtc-412	146	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	146	14	the	the	DET
ijtc-412	146	15	effect	effect	NOUN
ijtc-412	146	16	of	of	ADP
ijtc-412	146	17	the	the	DET
ijtc-412	146	18	implementation	implementation	NOUN
ijtc-412	146	19	of	of	ADP
ijtc-412	146	20	e	e	NOUN
ijtc-412	146	21	-	-	NOUN
ijtc-412	146	22	invoice	invoice	ADJ
ijtc-412	146	23	3.0	3.0	NUM
ijtc-412	146	24	and	and	CCONJ
ijtc-412	146	25	taxable	taxable	ADJ
ijtc-412	146	26	person	person	NOUN
ijtc-412	146	27	compliance	compliance	NOUN
ijtc-412	146	28	to	to	PART
ijtc-412	146	29	value	value	VERB
ijtc-412	146	30	added	add	VERB
ijtc-412	146	31	tax	tax	NOUN
ijtc-412	146	32	revenue	revenue	NOUN
ijtc-412	146	33	at	at	ADP
ijtc-412	146	34	kpp	kpp	PROPN
ijtc-412	146	35	pratama	pratama	NOUN
ijtc-412	146	36	pasar	pasar	PROPN
ijtc-412	146	37	rebo	rebo	PROPN
ijtc-412	146	38	irawati	irawati	PROPN
ijtc-412	146	39	,	,	PUNCT
ijtc-412	146	40	darmawan	darmawan	PROPN
ijtc-412	146	41	,	,	PUNCT
ijtc-412	146	42	sofyan	sofyan	PROPN
ijtc-412	146	43	,	,	PUNCT
ijtc-412	146	44	serebryakova	serebryakova	PROPN
ijtc-412	146	45	10	10	NUM
ijtc-412	146	46	|	|	ADV
ijtc-412	146	47	ilomata	ilomata	PROPN
ijtc-412	146	48	international	international	ADJ
ijtc-412	146	49	journal	journal	NOUN
ijtc-412	146	50	of	of	ADP
ijtc-412	146	51	tax	tax	PROPN
ijtc-412	146	52	&	&	CCONJ
ijtc-412	146	53	accounting	accounting	PROPN
ijtc-412	146	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	146	55	law	law	NOUN
ijtc-412	146	56	system	system	NOUN
ijtc-412	146	57	.	.	PUNCT
ijtc-412	147	1	jurnal	jurnal	PROPN
ijtc-412	147	2	hukum	hukum	PROPN
ijtc-412	147	3	yustisia	yustisia	PROPN
ijtc-412	147	4	,	,	PUNCT
ijtc-412	147	5	8(2	8(2	NUM
ijtc-412	147	6	)	)	PUNCT
ijtc-412	147	7	,	,	PUNCT
ijtc-412	147	8	292–308	292–308	NUM
ijtc-412	147	9	.	.	PUNCT
ijtc-412	148	1	https://doi.org/https://doi.org/10.20961/yustisia.v8i2.26136	https://doi.org/https://doi.org/10.20961/yustisia.v8i2.26136	PROPN
ijtc-412	149	1	angraini	angraini	PROPN
ijtc-412	149	2	,	,	PUNCT
ijtc-412	149	3	y.	y.	PROPN
ijtc-412	149	4	,	,	PUNCT
ijtc-412	149	5	ompusunggu	ompusunggu	NOUN
ijtc-412	149	6	,	,	PUNCT
ijtc-412	149	7	a.	a.	NOUN
ijtc-412	149	8	p.	p.	NOUN
ijtc-412	149	9	,	,	PUNCT
ijtc-412	149	10	&	&	CCONJ
ijtc-412	149	11	darmansyah	darmansyah	PROPN
ijtc-412	149	12	.	.	PUNCT
ijtc-412	150	1	(	(	PUNCT
ijtc-412	150	2	2017	2017	NUM
ijtc-412	150	3	)	)	PUNCT
ijtc-412	150	4	.	.	PUNCT
ijtc-412	151	1	pengaruh	pengaruh	NOUN
ijtc-412	151	2	pelayanan	pelayanan	NOUN
ijtc-412	151	3	konseling	konsele	VERB
ijtc-412	151	4	dan	dan	PROPN
ijtc-412	151	5	penerapan	penerapan	PROPN
ijtc-412	151	6	e	e	PROPN
ijtc-412	151	7	-	-	PROPN
ijtc-412	151	8	faktur	faktur	ADJ
ijtc-412	151	9	terhadap	terhadap	PROPN
ijtc-412	151	10	penerimaan	penerimaan	VERB
ijtc-412	151	11	pajak	pajak	ADV
ijtc-412	151	12	,	,	PUNCT
ijtc-412	151	13	pemediasi	pemediasi	PROPN
ijtc-412	151	14	kepatuhan	kepatuhan	PROPN
ijtc-412	151	15	wajib	wajib	PROPN
ijtc-412	151	16	pajak	pajak	PROPN
ijtc-412	151	17	di	di	PROPN
ijtc-412	151	18	kpp	kpp	PROPN
ijtc-412	151	19	pratama	pratama	PROPN
ijtc-412	151	20	depok	depok	PROPN
ijtc-412	151	21	cimanggis	cimanggis	PROPN
ijtc-412	151	22	.	.	PUNCT
ijtc-412	152	1	jurnal	jurnal	ADJ
ijtc-412	152	2	ilmiah	ilmiah	PROPN
ijtc-412	152	3	ilmu	ilmu	PROPN
ijtc-412	152	4	ekonomi	ekonomi	PROPN
ijtc-412	152	5	universitas	universitas	PROPN
ijtc-412	152	6	muhammadiyah	muhammadiyah	ADP
ijtc-412	152	7	sukabumi	sukabumi	PROPN
ijtc-412	152	8	,	,	PUNCT
ijtc-412	152	9	6(11	6(11	NUM
ijtc-412	152	10	)	)	PUNCT
ijtc-412	152	11	,	,	PUNCT
ijtc-412	152	12	31–44	31–44	NUM
ijtc-412	152	13	.	.	PUNCT
ijtc-412	152	14	http://eprints.ummi.ac.id/145/	http://eprints.ummi.ac.id/145/	PROPN
ijtc-412	152	15	arvin	arvin	PROPN
ijtc-412	152	16	,	,	PUNCT
ijtc-412	152	17	m.	m.	PROPN
ijtc-412	152	18	b.	b.	PROPN
ijtc-412	152	19	,	,	PUNCT
ijtc-412	152	20	pradhan	pradhan	PROPN
ijtc-412	152	21	,	,	PUNCT
ijtc-412	152	22	r.	r.	PROPN
ijtc-412	152	23	p.	p.	PROPN
ijtc-412	152	24	,	,	PUNCT
ijtc-412	152	25	&	&	CCONJ
ijtc-412	152	26	nair	nair	PROPN
ijtc-412	152	27	,	,	PUNCT
ijtc-412	152	28	m.	m.	NOUN
ijtc-412	152	29	s.	s.	PROPN
ijtc-412	152	30	(	(	PUNCT
ijtc-412	152	31	2021	2021	NUM
ijtc-412	152	32	)	)	PUNCT
ijtc-412	152	33	.	.	PUNCT
ijtc-412	153	1	are	be	AUX
ijtc-412	153	2	there	there	PRON
ijtc-412	153	3	links	link	NOUN
ijtc-412	153	4	between	between	ADP
ijtc-412	153	5	institutional	institutional	ADJ
ijtc-412	153	6	quality	quality	NOUN
ijtc-412	153	7	,	,	PUNCT
ijtc-412	153	8	government	government	NOUN
ijtc-412	153	9	expenditure	expenditure	NOUN
ijtc-412	153	10	,	,	PUNCT
ijtc-412	153	11	tax	tax	NOUN
ijtc-412	153	12	revenue	revenue	NOUN
ijtc-412	153	13	and	and	CCONJ
ijtc-412	153	14	economic	economic	ADJ
ijtc-412	153	15	growth	growth	NOUN
ijtc-412	153	16	?	?	PUNCT
ijtc-412	154	1	evidence	evidence	NOUN
ijtc-412	154	2	from	from	ADP
ijtc-412	154	3	low	low	ADJ
ijtc-412	154	4	-	-	PUNCT
ijtc-412	154	5	income	income	NOUN
ijtc-412	154	6	and	and	CCONJ
ijtc-412	154	7	lower	low	ADJ
ijtc-412	154	8	middle	middle	ADJ
ijtc-412	154	9	-	-	PUNCT
ijtc-412	154	10	income	income	NOUN
ijtc-412	154	11	countries	country	NOUN
ijtc-412	154	12	.	.	PUNCT
ijtc-412	155	1	economic	economic	ADJ
ijtc-412	155	2	analysis	analysis	NOUN
ijtc-412	155	3	and	and	CCONJ
ijtc-412	155	4	policy	policy	NOUN
ijtc-412	155	5	,	,	PUNCT
ijtc-412	155	6	70	70	NUM
ijtc-412	155	7	,	,	PUNCT
ijtc-412	155	8	468–489	468–489	NUM
ijtc-412	155	9	.	.	PUNCT
ijtc-412	156	1	https://doi.org/10.1016/j.eap.2021.03.011	https://doi.org/10.1016/j.eap.2021.03.011	PROPN
ijtc-412	156	2	astuti	astuti	PROPN
ijtc-412	156	3	,	,	PUNCT
ijtc-412	156	4	a.	a.	PROPN
ijtc-412	156	5	n.	n.	PROPN
ijtc-412	156	6	p.	p.	PROPN
ijtc-412	156	7	,	,	PUNCT
ijtc-412	156	8	&	&	CCONJ
ijtc-412	156	9	panjaitan	panjaitan	PROPN
ijtc-412	156	10	,	,	PUNCT
ijtc-412	156	11	i.	i.	PROPN
ijtc-412	156	12	(	(	PUNCT
ijtc-412	156	13	2017	2017	NUM
ijtc-412	156	14	)	)	PUNCT
ijtc-412	156	15	.	.	PUNCT
ijtc-412	157	1	pengaruh	pengaruh	NOUN
ijtc-412	157	2	e	e	NOUN
ijtc-412	157	3	-	-	NOUN
ijtc-412	157	4	faktur	faktur	PRON
ijtc-412	157	5	dan	dan	PROPN
ijtc-412	157	6	pengetahuan	pengetahuan	PROPN
ijtc-412	157	7	pajak	pajak	PROPN
ijtc-412	157	8	terhadap	terhadap	PROPN
ijtc-412	157	9	penerimaan	penerimaan	VERB
ijtc-412	157	10	pajak	pajak	PROPN
ijtc-412	157	11	dengan	dengan	PROPN
ijtc-412	157	12	kepatuhan	kepatuhan	PROPN
ijtc-412	157	13	wajib	wajib	PROPN
ijtc-412	157	14	pajak	pajak	PROPN
ijtc-412	157	15	sebagai	sebagai	PROPN
ijtc-412	157	16	variabel	variabel	PROPN
ijtc-412	157	17	moderating	moderating	PROPN
ijtc-412	157	18	pada	pada	PROPN
ijtc-412	157	19	kantor	kantor	PROPN
ijtc-412	157	20	pelayanan	pelayanan	VERB
ijtc-412	157	21	pajak	pajak	PROPN
ijtc-412	157	22	pratama	pratama	NOUN
ijtc-412	157	23	sunter	sunter	NOUN
ijtc-412	157	24	,	,	PUNCT
ijtc-412	157	25	jakarta	jakarta	PROPN
ijtc-412	157	26	utara	utara	PROPN
ijtc-412	157	27	.	.	PUNCT
ijtc-412	158	1	jurnal	jurnal	ADJ
ijtc-412	158	2	media	medium	NOUN
ijtc-412	158	3	akuntansi	akuntansi	PROPN
ijtc-412	158	4	perpajakan	perpajakan	INTJ
ijtc-412	158	5	,	,	PUNCT
ijtc-412	158	6	2(1	2(1	NUM
ijtc-412	158	7	)	)	PUNCT
ijtc-412	158	8	,	,	PUNCT
ijtc-412	158	9	1–13	1–13	PROPN
ijtc-412	158	10	.	.	PUNCT
ijtc-412	158	11	http://journal.uta45jakarta.ac.id/index.php/map/article/view/876	http://journal.uta45jakarta.ac.id/index.php/map/article/view/876	PROPN
ijtc-412	158	12	awaloedin	awaloedin	PROPN
ijtc-412	158	13	,	,	PUNCT
ijtc-412	158	14	d.	d.	PROPN
ijtc-412	158	15	t.	t.	PROPN
ijtc-412	158	16	,	,	PUNCT
ijtc-412	158	17	nur	nur	PROPN
ijtc-412	158	18	,	,	PUNCT
ijtc-412	158	19	m.	m.	NOUN
ijtc-412	158	20	,	,	PUNCT
ijtc-412	158	21	&	&	CCONJ
ijtc-412	158	22	julyana	julyana	PROPN
ijtc-412	158	23	,	,	PUNCT
ijtc-412	158	24	d.	d.	PROPN
ijtc-412	158	25	(	(	PUNCT
ijtc-412	158	26	2021	2021	NUM
ijtc-412	158	27	)	)	PUNCT
ijtc-412	158	28	.	.	PUNCT
ijtc-412	159	1	analisis	analisis	NOUN
ijtc-412	159	2	penggunaan	penggunaan	PROPN
ijtc-412	159	3	e	e	NOUN
ijtc-412	159	4	-	-	NOUN
ijtc-412	159	5	faktur	faktur	PRON
ijtc-412	159	6	dan	dan	PROPN
ijtc-412	159	7	kepatuhan	kepatuhan	PROPN
ijtc-412	159	8	pengusaha	pengusaha	VERB
ijtc-412	159	9	kena	kena	PROPN
ijtc-412	159	10	pajak	pajak	PROPN
ijtc-412	159	11	dalam	dalam	PROPN
ijtc-412	159	12	pelaporan	pelaporan	PROPN
ijtc-412	159	13	spt	spt	PROPN
ijtc-412	159	14	masa	masa	PROPN
ijtc-412	159	15	ppn	ppn	PROPN
ijtc-412	159	16	2016	2016	NUM
ijtc-412	159	17	-	-	SYM
ijtc-412	159	18	2018	2018	NUM
ijtc-412	159	19	.	.	PUNCT
ijtc-412	160	1	jurnal	jurnal	ADJ
ijtc-412	160	2	ilmu	ilmu	PROPN
ijtc-412	160	3	dan	dan	PROPN
ijtc-412	160	4	budaya	budaya	PROPN
ijtc-412	160	5	universitas	universitas	PROPN
ijtc-412	160	6	nasional	nasional	PROPN
ijtc-412	160	7	,	,	PUNCT
ijtc-412	160	8	42(2	42(2	PROPN
ijtc-412	160	9	)	)	PUNCT
ijtc-412	160	10	,	,	PUNCT
ijtc-412	161	1	224–236	224–236	NUM
ijtc-412	161	2	.	.	PUNCT
ijtc-412	162	1	https://doi.org/http://dx.doi.org/10.47313/jib.v42i2.1430	https://doi.org/http://dx.doi.org/10.47313/jib.v42i2.1430	PROPN
ijtc-412	162	2	badan	badan	PROPN
ijtc-412	162	3	pusat	pusat	PROPN
ijtc-412	162	4	statistik	statistik	PROPN
ijtc-412	162	5	.	.	PUNCT
ijtc-412	163	1	(	(	PUNCT
ijtc-412	163	2	2021	2021	NUM
ijtc-412	163	3	)	)	PUNCT
ijtc-412	163	4	.	.	PUNCT
ijtc-412	164	1	pendapatan	pendapatan	PROPN
ijtc-412	164	2	nasional	nasional	PROPN
ijtc-412	164	3	indonesia	indonesia	PROPN
ijtc-412	164	4	2016	2016	NUM
ijtc-412	164	5	-	-	SYM
ijtc-412	164	6	2020	2020	NUM
ijtc-412	164	7	.	.	PUNCT
ijtc-412	165	1	https://www.bps.go.id/publication/2021/06/08/bcb06430a707226bff9f8d99/pendapatan	https://www.bps.go.id/publication/2021/06/08/bcb06430a707226bff9f8d99/pendapatan	ADJ
ijtc-412	165	2	-nasional	-nasional	ADJ
ijtc-412	165	3	-	-	PUNCT
ijtc-412	165	4	indonesia-2016	indonesia-2016	NOUN
ijtc-412	165	5	-	-	PUNCT
ijtc-412	165	6	2020.html	2020.html	NUM
ijtc-412	165	7	ciptaningsih	ciptaningsih	NOUN
ijtc-412	165	8	,	,	PUNCT
ijtc-412	165	9	t.	t.	PROPN
ijtc-412	165	10	(	(	PUNCT
ijtc-412	165	11	2013	2013	NUM
ijtc-412	165	12	)	)	PUNCT
ijtc-412	165	13	.	.	PUNCT
ijtc-412	166	1	determinan	determinan	PROPN
ijtc-412	166	2	kesuksesan	kesuksesan	PROPN
ijtc-412	166	3	implementasi	implementasi	PROPN
ijtc-412	166	4	aplikasi	aplikasi	PROPN
ijtc-412	166	5	e	e	X
ijtc-412	166	6	-	-	NOUN
ijtc-412	166	7	faktur	faktur	VERB
ijtc-412	166	8	pajak	pajak	ADJ
ijtc-412	166	9	.	.	PUNCT
ijtc-412	167	1	journal	journal	NOUN
ijtc-412	167	2	of	of	ADP
ijtc-412	167	3	accounting	accounting	NOUN
ijtc-412	167	4	faculty	faculty	NOUN
ijtc-412	167	5	of	of	ADP
ijtc-412	167	6	economics	economic	NOUN
ijtc-412	167	7	,	,	PUNCT
ijtc-412	167	8	universitas	universita	NOUN
ijtc-412	167	9	sarjanawiyata	sarjanawiyata	VERB
ijtc-412	167	10	tamansiswa	tamansiswa	NOUN
ijtc-412	167	11	,	,	PUNCT
ijtc-412	167	12	1(1	1(1	NUM
ijtc-412	167	13	)	)	PUNCT
ijtc-412	167	14	,	,	PUNCT
ijtc-412	167	15	52–58	52–58	NUM
ijtc-412	167	16	.	.	PUNCT
ijtc-412	168	1	https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8	https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8	PROPN
ijtc-412	168	2	creswell	creswell	PROPN
ijtc-412	168	3	,	,	PUNCT
ijtc-412	168	4	j.	j.	PROPN
ijtc-412	168	5	w.	w.	PROPN
ijtc-412	168	6	(	(	PUNCT
ijtc-412	168	7	2017	2017	NUM
ijtc-412	168	8	)	)	PUNCT
ijtc-412	168	9	.	.	PUNCT
ijtc-412	169	1	research	research	NOUN
ijtc-412	169	2	design	design	PROPN
ijtc-412	169	3	pendekatan	pendekatan	PROPN
ijtc-412	169	4	kualitatif	kualitatif	PROPN
ijtc-412	169	5	,	,	PUNCT
ijtc-412	169	6	kuantitatif	kuantitatif	PROPN
ijtc-412	169	7	,	,	PUNCT
ijtc-412	169	8	dan	dan	PROPN
ijtc-412	169	9	mixed	mixed	PROPN
ijtc-412	169	10	(	(	PUNCT
ijtc-412	169	11	s.	s.	PROPN
ijtc-412	169	12	z.	z.	PROPN
ijtc-412	169	13	qudsy	qudsy	PROPN
ijtc-412	170	1	(	(	PUNCT
ijtc-412	170	2	ed	ed	NOUN
ijtc-412	170	3	.	.	PUNCT
ijtc-412	170	4	)	)	PUNCT
ijtc-412	170	5	;	;	PUNCT
ijtc-412	170	6	3rd	3rd	ADJ
ijtc-412	170	7	ed	ed	NOUN
ijtc-412	170	8	.	.	PUNCT
ijtc-412	170	9	)	)	PUNCT
ijtc-412	170	10	.	.	PUNCT
ijtc-412	171	1	pustaka	pustaka	ADJ
ijtc-412	171	2	pelajar	pelajar	NOUN
ijtc-412	171	3	.	.	PUNCT
ijtc-412	172	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	NOUN
ijtc-412	172	2	direktorat	direktorat	NOUN
ijtc-412	172	3	jenderal	jenderal	ADJ
ijtc-412	172	4	pajak	pajak	ADV
ijtc-412	172	5	.	.	PUNCT
ijtc-412	173	1	(	(	PUNCT
ijtc-412	173	2	2014	2014	NUM
ijtc-412	173	3	)	)	PUNCT
ijtc-412	173	4	.	.	PUNCT
ijtc-412	174	1	peraturan	peraturan	PROPN
ijtc-412	174	2	direktorat	direktorat	PROPN
ijtc-412	174	3	jenderal	jenderal	ADJ
ijtc-412	175	1	pajak	pajak	PROPN
ijtc-412	175	2	per-16	per-16	PROPN
ijtc-412	175	3	/	/	SYM
ijtc-412	175	4	pj/2014	pj/2014	PROPN
ijtc-412	175	5	.	.	PUNCT
ijtc-412	175	6	kementerian	kementerian	PROPN
ijtc-412	175	7	keuangan	keuangan	VERB
ijtc-412	175	8	republik	republik	PROPN
ijtc-412	175	9	indonesia	indonesia	PROPN
ijtc-412	175	10	.	.	PUNCT
ijtc-412	176	1	https://perpajakan-id.ddtc.co.id/sumberhukum/peraturan-pusat/peraturan-direktur-jenderal-pajak-per-16pj2014	https://perpajakan-id.ddtc.co.id/sumberhukum/peraturan-pusat/peraturan-direktur-jenderal-pajak-per-16pj2014	PROPN
ijtc-412	176	2	direktorat	direktorat	PROPN
ijtc-412	176	3	jenderal	jenderal	ADJ
ijtc-412	176	4	pajak	pajak	ADV
ijtc-412	176	5	.	.	PUNCT
ijtc-412	177	1	(	(	PUNCT
ijtc-412	177	2	2015	2015	NUM
ijtc-412	177	3	)	)	PUNCT
ijtc-412	177	4	.	.	PUNCT
ijtc-412	178	1	peraturan	peraturan	PROPN
ijtc-412	178	2	direktorat	direktorat	PROPN
ijtc-412	178	3	jenderal	jenderal	PROPN
ijtc-412	178	4	pajak	pajak	ADV
ijtc-412	178	5	nomor	nomor	VERB
ijtc-412	178	6	per-41	per-41	NOUN
ijtc-412	178	7	/	/	SYM
ijtc-412	178	8	pj/2015	pj/2015	PROPN
ijtc-412	178	9	pengamanan	pengamanan	ADJ
ijtc-412	178	10	transaksi	transaksi	NOUN
ijtc-412	178	11	elektronik	elektronik	X
ijtc-412	178	12	layanan	layanan	VERB
ijtc-412	178	13	pajak	pajak	ADV
ijtc-412	178	14	online	online	ADV
ijtc-412	178	15	.	.	PUNCT
ijtc-412	179	1	kementerian	kementerian	PROPN
ijtc-412	179	2	keuangan	keuangan	VERB
ijtc-412	179	3	republik	republik	PROPN
ijtc-412	179	4	indonesia	indonesia	PROPN
ijtc-412	179	5	.	.	PROPN
ijtc-412	180	1	https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturandirektur-jenderal-pajak-per-41pj2015	https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturandirektur-jenderal-pajak-per-41pj2015	PROPN
ijtc-412	180	2	direktorat	direktorat	VERB
ijtc-412	180	3	jenderal	jenderal	ADJ
ijtc-412	180	4	pajak	pajak	ADV
ijtc-412	180	5	.	.	PUNCT
ijtc-412	181	1	(	(	PUNCT
ijtc-412	181	2	2020	2020	NUM
ijtc-412	181	3	)	)	PUNCT
ijtc-412	181	4	.	.	PUNCT
ijtc-412	182	1	peraturan	peraturan	PROPN
ijtc-412	182	2	direktur	direktur	PROPN
ijtc-412	182	3	jenderal	jenderal	PROPN
ijtc-412	182	4	pajak	pajak	PROPN
ijtc-412	182	5	nomor	nomor	PROPN
ijtc-412	182	6	per-09	per-09	PROPN
ijtc-412	182	7	/	/	SYM
ijtc-412	182	8	pj/2020	pj/2020	PROPN
ijtc-412	182	9	tentang	tentang	PROPN
ijtc-412	182	10	bentuk	bentuk	PROPN
ijtc-412	182	11	,	,	PUNCT
ijtc-412	182	12	isi	isi	PROPN
ijtc-412	182	13	,	,	PUNCT
ijtc-412	182	14	dan	dan	PROPN
ijtc-412	182	15	tata	tata	PROPN
ijtc-412	182	16	cara	cara	PROPN
ijtc-412	182	17	pengisian	pengisian	PROPN
ijtc-412	182	18	surat	surat	PROPN
ijtc-412	182	19	setoran	setoran	PROPN
ijtc-412	182	20	pajak	pajak	PROPN
ijtc-412	182	21	.	.	PUNCT
ijtc-412	183	1	kementerian	kementerian	PROPN
ijtc-412	183	2	keuangan	keuangan	VERB
ijtc-412	183	3	republik	republik	PROPN
ijtc-412	183	4	indonesia	indonesia	PROPN
ijtc-412	183	5	.	.	PROPN
ijtc-412	184	1	https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturandirektur-jenderal-pajak-per-09pj2020	https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturandirektur-jenderal-pajak-per-09pj2020	NOUN
ijtc-412	184	2	fasmi	fasmi	PROPN
ijtc-412	184	3	,	,	PUNCT
ijtc-412	184	4	l.	l.	PROPN
ijtc-412	184	5	,	,	PUNCT
ijtc-412	184	6	&	&	CCONJ
ijtc-412	184	7	misra	misra	PROPN
ijtc-412	184	8	,	,	PUNCT
ijtc-412	184	9	f.	f.	PROPN
ijtc-412	184	10	(	(	PUNCT
ijtc-412	184	11	2014	2014	NUM
ijtc-412	184	12	)	)	PUNCT
ijtc-412	184	13	.	.	PUNCT
ijtc-412	185	1	modernisasi	modernisasi	PROPN
ijtc-412	185	2	sistem	sistem	PROPN
ijtc-412	185	3	administrasi	administrasi	PROPN
ijtc-412	185	4	perpajakan	perpajakan	PROPN
ijtc-412	185	5	dan	dan	PROPN
ijtc-412	185	6	tingkat	tingkat	PROPN
ijtc-412	185	7	kepatuhan	kepatuhan	PROPN
ijtc-412	185	8	pengusaha	pengusaha	VERB
ijtc-412	185	9	kena	kena	PROPN
ijtc-412	185	10	pajak	pajak	ADV
ijtc-412	185	11	.	.	PUNCT
ijtc-412	186	1	jurnal	jurnal	ADJ
ijtc-412	186	2	akuntansi	akuntansi	PROPN
ijtc-412	186	3	multiparadigma	multiparadigma	PROPN
ijtc-412	186	4	,	,	PUNCT
ijtc-412	186	5	5(1	5(1	NUM
ijtc-412	186	6	)	)	PUNCT
ijtc-412	186	7	.	.	PUNCT
ijtc-412	187	1	https://doi.org/10.18202/jamal.2014.04.5007	https://doi.org/10.18202/jamal.2014.04.5007	PROPN
ijtc-412	187	2	ghozali	ghozali	PROPN
ijtc-412	187	3	,	,	PUNCT
ijtc-412	187	4	i.	i.	PROPN
ijtc-412	187	5	(	(	PUNCT
ijtc-412	187	6	2016	2016	NUM
ijtc-412	187	7	)	)	PUNCT
ijtc-412	187	8	.	.	PUNCT
ijtc-412	188	1	aplikasi	aplikasi	PROPN
ijtc-412	188	2	analisis	analisis	PROPN
ijtc-412	188	3	multivariete	multivariete	PROPN
ijtc-412	188	4	dengan	dengan	PROPN
ijtc-412	188	5	program	program	PROPN
ijtc-412	188	6	ibm	ibm	PROPN
ijtc-412	188	7	spss	spss	PROPN
ijtc-412	188	8	23	23	NUM
ijtc-412	188	9	(	(	PUNCT
ijtc-412	188	10	i.	i.	PROPN
ijtc-412	188	11	ghozali	ghozali	PROPN
ijtc-412	188	12	(	(	PUNCT
ijtc-412	188	13	ed	ed	NOUN
ijtc-412	188	14	.	.	PUNCT
ijtc-412	188	15	)	)	PUNCT
ijtc-412	188	16	;	;	PUNCT
ijtc-412	188	17	8th	8th	ADJ
ijtc-412	188	18	ed	ed	NOUN
ijtc-412	188	19	.	.	PUNCT
ijtc-412	188	20	)	)	PUNCT
ijtc-412	188	21	.	.	PUNCT
ijtc-412	189	1	badan	badan	PROPN
ijtc-412	189	2	penerbit	penerbit	PROPN
ijtc-412	189	3	universitas	universita	NOUN
ijtc-412	189	4	diponegoro	diponegoro	PROPN
ijtc-412	189	5	.	.	PUNCT
ijtc-412	190	1	http://kin.perpusnas.go.id/displaydata.aspx?pid=218217&pregioncode=un11mar&p	http://kin.perpusnas.go.id/displaydata.aspx?pid=218217&pregioncode=un11mar&p	PROPN
ijtc-412	190	2	clientid=112	clientid=112	PROPN
ijtc-412	190	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	190	4	the	the	DET
ijtc-412	190	5	effect	effect	NOUN
ijtc-412	190	6	of	of	ADP
ijtc-412	190	7	the	the	DET
ijtc-412	190	8	implementation	implementation	NOUN
ijtc-412	190	9	of	of	ADP
ijtc-412	190	10	e	e	NOUN
ijtc-412	190	11	-	-	NOUN
ijtc-412	190	12	invoice	invoice	ADJ
ijtc-412	190	13	3.0	3.0	NUM
ijtc-412	190	14	and	and	CCONJ
ijtc-412	190	15	taxable	taxable	ADJ
ijtc-412	190	16	person	person	NOUN
ijtc-412	190	17	compliance	compliance	NOUN
ijtc-412	190	18	to	to	PART
ijtc-412	190	19	value	value	VERB
ijtc-412	190	20	added	add	VERB
ijtc-412	190	21	tax	tax	NOUN
ijtc-412	190	22	revenue	revenue	NOUN
ijtc-412	190	23	at	at	ADP
ijtc-412	190	24	kpp	kpp	PROPN
ijtc-412	190	25	pratama	pratama	NOUN
ijtc-412	190	26	pasar	pasar	PROPN
ijtc-412	190	27	rebo	rebo	PROPN
ijtc-412	190	28	irawati	irawati	PROPN
ijtc-412	190	29	,	,	PUNCT
ijtc-412	190	30	darmawan	darmawan	PROPN
ijtc-412	190	31	,	,	PUNCT
ijtc-412	190	32	sofyan	sofyan	PROPN
ijtc-412	190	33	,	,	PUNCT
ijtc-412	190	34	serebryakova	serebryakova	VERB
ijtc-412	190	35	11	11	NUM
ijtc-412	190	36	|	|	CCONJ
ijtc-412	190	37	ilomata	ilomata	PROPN
ijtc-412	190	38	international	international	ADJ
ijtc-412	190	39	journal	journal	NOUN
ijtc-412	190	40	of	of	ADP
ijtc-412	190	41	tax	tax	PROPN
ijtc-412	190	42	&	&	CCONJ
ijtc-412	190	43	accounting	accounting	PROPN
ijtc-412	190	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	190	45	gnangnon	gnangnon	PROPN
ijtc-412	190	46	,	,	PUNCT
ijtc-412	190	47	s.	s.	PROPN
ijtc-412	190	48	k.	k.	PROPN
ijtc-412	190	49	(	(	PUNCT
ijtc-412	190	50	2021	2021	NUM
ijtc-412	190	51	)	)	PUNCT
ijtc-412	190	52	.	.	PUNCT
ijtc-412	191	1	tax	tax	NOUN
ijtc-412	191	2	reform	reform	NOUN
ijtc-412	191	3	and	and	CCONJ
ijtc-412	191	4	public	public	ADJ
ijtc-412	191	5	debt	debt	NOUN
ijtc-412	191	6	instability	instability	NOUN
ijtc-412	191	7	in	in	ADP
ijtc-412	191	8	developing	develop	VERB
ijtc-412	191	9	countries	country	NOUN
ijtc-412	191	10	:	:	PUNCT
ijtc-412	191	11	the	the	DET
ijtc-412	191	12	trade	trade	NOUN
ijtc-412	191	13	openness	openness	NOUN
ijtc-412	191	14	and	and	CCONJ
ijtc-412	191	15	public	public	ADJ
ijtc-412	191	16	revenue	revenue	NOUN
ijtc-412	191	17	instability	instability	NOUN
ijtc-412	191	18	channels	channel	NOUN
ijtc-412	191	19	.	.	PUNCT
ijtc-412	192	1	economic	economic	ADJ
ijtc-412	192	2	analysis	analysis	NOUN
ijtc-412	192	3	and	and	CCONJ
ijtc-412	192	4	policy	policy	NOUN
ijtc-412	192	5	,	,	PUNCT
ijtc-412	192	6	69	69	NUM
ijtc-412	192	7	,	,	PUNCT
ijtc-412	192	8	54	54	NUM
ijtc-412	192	9	–	–	SYM
ijtc-412	192	10	67	67	NUM
ijtc-412	192	11	.	.	PUNCT
ijtc-412	193	1	https://doi.org/10.1016/j.eap.2020.11.005	https://doi.org/10.1016/j.eap.2020.11.005	NOUN
ijtc-412	193	2	hajawiyah	hajawiyah	NOUN
ijtc-412	193	3	,	,	PUNCT
ijtc-412	193	4	a.	a.	NOUN
ijtc-412	193	5	,	,	PUNCT
ijtc-412	193	6	suryarini	suryarini	NOUN
ijtc-412	193	7	,	,	PUNCT
ijtc-412	193	8	t.	t.	PROPN
ijtc-412	193	9	,	,	PUNCT
ijtc-412	193	10	kiswanto	kiswanto	NOUN
ijtc-412	193	11	,	,	PUNCT
ijtc-412	193	12	&	&	CCONJ
ijtc-412	193	13	tarmudji	tarmudji	PROPN
ijtc-412	193	14	,	,	PUNCT
ijtc-412	193	15	t.	t.	PROPN
ijtc-412	193	16	(	(	PUNCT
ijtc-412	193	17	2021	2021	NUM
ijtc-412	193	18	)	)	PUNCT
ijtc-412	193	19	.	.	PUNCT
ijtc-412	194	1	analysis	analysis	NOUN
ijtc-412	194	2	of	of	ADP
ijtc-412	194	3	a	a	DET
ijtc-412	194	4	tax	tax	NOUN
ijtc-412	194	5	amnesty	amnesty	NOUN
ijtc-412	194	6	’s	’s	PART
ijtc-412	194	7	effectiveness	effectiveness	NOUN
ijtc-412	194	8	in	in	ADP
ijtc-412	194	9	indonesia	indonesia	PROPN
ijtc-412	194	10	.	.	PROPN
ijtc-412	195	1	journal	journal	PROPN
ijtc-412	195	2	of	of	ADP
ijtc-412	195	3	international	international	ADJ
ijtc-412	195	4	accounting	accounting	NOUN
ijtc-412	195	5	,	,	PUNCT
ijtc-412	195	6	auditing	auditing	NOUN
ijtc-412	195	7	and	and	CCONJ
ijtc-412	195	8	taxation	taxation	NOUN
ijtc-412	195	9	,	,	PUNCT
ijtc-412	195	10	44	44	NUM
ijtc-412	195	11	,	,	PUNCT
ijtc-412	195	12	100415	100415	NUM
ijtc-412	195	13	.	.	PUNCT
ijtc-412	196	1	https://doi.org/10.1016/j.intaccaudtax.2021.100415	https://doi.org/10.1016/j.intaccaudtax.2021.100415	PROPN
ijtc-412	196	2	handoko	handoko	PROPN
ijtc-412	196	3	,	,	PUNCT
ijtc-412	196	4	i.	i.	NOUN
ijtc-412	196	5	,	,	PUNCT
ijtc-412	196	6	aimon	aimon	PROPN
ijtc-412	196	7	,	,	PUNCT
ijtc-412	196	8	h.	h.	PROPN
ijtc-412	196	9	,	,	PUNCT
ijtc-412	196	10	&	&	CCONJ
ijtc-412	196	11	syofyan	syofyan	PROPN
ijtc-412	196	12	,	,	PUNCT
ijtc-412	196	13	e.	e.	PROPN
ijtc-412	196	14	(	(	PUNCT
ijtc-412	196	15	2014	2014	NUM
ijtc-412	196	16	)	)	PUNCT
ijtc-412	196	17	.	.	PUNCT
ijtc-412	197	1	analisis	analisis	ADJ
ijtc-412	197	2	faktor	faktor	NOUN
ijtc-412	197	3	-	-	PUNCT
ijtc-412	197	4	faktor	faktor	NOUN
ijtc-412	197	5	yang	yang	PROPN
ijtc-412	197	6	mempengaruhi	mempengaruhi	PROPN
ijtc-412	197	7	perekonomian	perekonomian	PROPN
ijtc-412	197	8	dan	dan	PROPN
ijtc-412	197	9	penerimaan	penerimaan	VERB
ijtc-412	197	10	pajak	pajak	PROPN
ijtc-412	197	11	di	di	PROPN
ijtc-412	197	12	indonesia	indonesia	PROPN
ijtc-412	197	13	.	.	PUNCT
ijtc-412	198	1	jurnal	jurnal	ADJ
ijtc-412	198	2	kajian	kajian	PROPN
ijtc-412	198	3	ekonomi	ekonomi	PROPN
ijtc-412	198	4	,	,	PUNCT
ijtc-412	198	5	3(05	3(05	NUM
ijtc-412	198	6	)	)	PUNCT
ijtc-412	198	7	,	,	PUNCT
ijtc-412	198	8	1–13	1–13	NOUN
ijtc-412	198	9	.	.	PUNCT
ijtc-412	199	1	http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158	http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158	PROPN
ijtc-412	199	2	hasan	hasan	PROPN
ijtc-412	199	3	,	,	PUNCT
ijtc-412	199	4	r.	r.	PROPN
ijtc-412	199	5	,	,	PUNCT
ijtc-412	199	6	jiang	jiang	PROPN
ijtc-412	199	7	,	,	PUNCT
ijtc-412	199	8	y.	y.	PROPN
ijtc-412	199	9	,	,	PUNCT
ijtc-412	199	10	&	&	CCONJ
ijtc-412	199	11	rafols	rafols	PROPN
ijtc-412	199	12	,	,	PUNCT
ijtc-412	199	13	r.	r.	PROPN
ijtc-412	199	14	m.	m.	PROPN
ijtc-412	199	15	(	(	PUNCT
ijtc-412	199	16	2021	2021	NUM
ijtc-412	199	17	)	)	PUNCT
ijtc-412	199	18	.	.	PUNCT
ijtc-412	200	1	place	place	NOUN
ijtc-412	200	2	-	-	PUNCT
ijtc-412	200	3	based	base	VERB
ijtc-412	200	4	preferential	preferential	ADJ
ijtc-412	200	5	tax	tax	NOUN
ijtc-412	200	6	policy	policy	NOUN
ijtc-412	200	7	and	and	CCONJ
ijtc-412	200	8	industrial	industrial	ADJ
ijtc-412	200	9	development	development	NOUN
ijtc-412	200	10	:	:	PUNCT
ijtc-412	200	11	evidence	evidence	NOUN
ijtc-412	200	12	from	from	ADP
ijtc-412	200	13	india	india	PROPN
ijtc-412	200	14	’s	’s	PART
ijtc-412	200	15	program	program	NOUN
ijtc-412	200	16	on	on	ADP
ijtc-412	200	17	industrially	industrially	ADV
ijtc-412	200	18	backward	backward	ADJ
ijtc-412	200	19	districts	district	NOUN
ijtc-412	200	20	.	.	PUNCT
ijtc-412	201	1	journal	journal	PROPN
ijtc-412	201	2	of	of	ADP
ijtc-412	201	3	development	development	NOUN
ijtc-412	201	4	economics	economic	NOUN
ijtc-412	201	5	,	,	PUNCT
ijtc-412	201	6	150	150	NUM
ijtc-412	201	7	,	,	PUNCT
ijtc-412	201	8	102621	102621	NUM
ijtc-412	201	9	.	.	PUNCT
ijtc-412	202	1	https://doi.org/10.1016/j.jdeveco.2020.102621	https://doi.org/10.1016/j.jdeveco.2020.102621	PROPN
ijtc-412	202	2	holm	holm	PROPN
ijtc-412	202	3	-	-	PUNCT
ijtc-412	202	4	hadulla	hadulla	NOUN
ijtc-412	202	5	,	,	PUNCT
ijtc-412	202	6	f.	f.	PROPN
ijtc-412	202	7	(	(	PUNCT
ijtc-412	202	8	2020	2020	NUM
ijtc-412	202	9	)	)	PUNCT
ijtc-412	202	10	.	.	PUNCT
ijtc-412	203	1	fiscal	fiscal	ADJ
ijtc-412	203	2	equalization	equalization	NOUN
ijtc-412	203	3	and	and	CCONJ
ijtc-412	203	4	the	the	DET
ijtc-412	203	5	tax	tax	NOUN
ijtc-412	203	6	structure	structure	NOUN
ijtc-412	203	7	.	.	PUNCT
ijtc-412	204	1	regional	regional	ADJ
ijtc-412	204	2	science	science	NOUN
ijtc-412	204	3	and	and	CCONJ
ijtc-412	204	4	urban	urban	ADJ
ijtc-412	204	5	economics	economic	NOUN
ijtc-412	204	6	,	,	PUNCT
ijtc-412	204	7	81	81	NUM
ijtc-412	204	8	,	,	PUNCT
ijtc-412	204	9	103519	103519	NUM
ijtc-412	204	10	.	.	PUNCT
ijtc-412	205	1	https://doi.org/10.1016/j.regsciurbeco.2020.103519	https://doi.org/10.1016/j.regsciurbeco.2020.103519	ADJ
ijtc-412	205	2	kammas	kamma	NOUN
ijtc-412	205	3	,	,	PUNCT
ijtc-412	205	4	p.	p.	PROPN
ijtc-412	205	5	,	,	PUNCT
ijtc-412	205	6	&	&	CCONJ
ijtc-412	205	7	sarantides	sarantide	NOUN
ijtc-412	205	8	,	,	PUNCT
ijtc-412	205	9	v.	v.	PROPN
ijtc-412	205	10	(	(	PUNCT
ijtc-412	205	11	2020	2020	NUM
ijtc-412	205	12	)	)	PUNCT
ijtc-412	205	13	.	.	PUNCT
ijtc-412	206	1	democratisation	democratisation	NOUN
ijtc-412	206	2	and	and	CCONJ
ijtc-412	206	3	tax	tax	NOUN
ijtc-412	206	4	structure	structure	NOUN
ijtc-412	206	5	in	in	ADP
ijtc-412	206	6	the	the	DET
ijtc-412	206	7	presence	presence	NOUN
ijtc-412	206	8	of	of	ADP
ijtc-412	206	9	home	home	NOUN
ijtc-412	206	10	production	production	NOUN
ijtc-412	206	11	:	:	PUNCT
ijtc-412	206	12	evidence	evidence	NOUN
ijtc-412	206	13	from	from	ADP
ijtc-412	206	14	the	the	DET
ijtc-412	206	15	kingdom	kingdom	NOUN
ijtc-412	206	16	of	of	ADP
ijtc-412	206	17	greece	greece	PROPN
ijtc-412	206	18	.	.	PROPN
ijtc-412	207	1	journal	journal	PROPN
ijtc-412	207	2	of	of	ADP
ijtc-412	207	3	economic	economic	ADJ
ijtc-412	207	4	behavior	behavior	NOUN
ijtc-412	207	5	&	&	CCONJ
ijtc-412	207	6	organization	organization	PROPN
ijtc-412	207	7	,	,	PUNCT
ijtc-412	207	8	177	177	NUM
ijtc-412	207	9	,	,	PUNCT
ijtc-412	207	10	219–236	219–236	NUM
ijtc-412	207	11	.	.	PUNCT
ijtc-412	208	1	https://doi.org/10.1016/j.jebo.2020.05.025	https://doi.org/10.1016/j.jebo.2020.05.025	PROPN
ijtc-412	208	2	kraal	kraal	PROPN
ijtc-412	208	3	,	,	PUNCT
ijtc-412	208	4	d.	d.	NOUN
ijtc-412	208	5	(	(	PUNCT
ijtc-412	208	6	2019	2019	NUM
ijtc-412	208	7	)	)	PUNCT
ijtc-412	208	8	.	.	PUNCT
ijtc-412	209	1	petroleum	petroleum	NOUN
ijtc-412	209	2	industry	industry	NOUN
ijtc-412	209	3	tax	tax	NOUN
ijtc-412	209	4	incentives	incentive	NOUN
ijtc-412	209	5	and	and	CCONJ
ijtc-412	209	6	energy	energy	NOUN
ijtc-412	209	7	policy	policy	NOUN
ijtc-412	209	8	implications	implication	NOUN
ijtc-412	209	9	:	:	PUNCT
ijtc-412	209	10	a	a	DET
ijtc-412	209	11	comparison	comparison	NOUN
ijtc-412	209	12	between	between	ADP
ijtc-412	209	13	australia	australia	PROPN
ijtc-412	209	14	,	,	PUNCT
ijtc-412	209	15	malaysia	malaysia	PROPN
ijtc-412	209	16	,	,	PUNCT
ijtc-412	209	17	indonesia	indonesia	PROPN
ijtc-412	209	18	and	and	CCONJ
ijtc-412	209	19	papua	papua	PROPN
ijtc-412	209	20	new	new	ADJ
ijtc-412	209	21	guinea	guinea	NOUN
ijtc-412	209	22	.	.	PUNCT
ijtc-412	210	1	energy	energy	NOUN
ijtc-412	210	2	policy	policy	NOUN
ijtc-412	210	3	,	,	PUNCT
ijtc-412	210	4	126	126	NUM
ijtc-412	210	5	,	,	PUNCT
ijtc-412	210	6	212–222	212–222	NUM
ijtc-412	210	7	.	.	PUNCT
ijtc-412	211	1	https://doi.org/10.1016/j.enpol.2018.11.011	https://doi.org/10.1016/j.enpol.2018.11.011	NUM
ijtc-412	211	2	lahiri	lahiri	PROPN
ijtc-412	211	3	,	,	PUNCT
ijtc-412	211	4	k.	k.	PROPN
ijtc-412	211	5	,	,	PUNCT
ijtc-412	211	6	&	&	CCONJ
ijtc-412	211	7	yang	yang	PROPN
ijtc-412	211	8	,	,	PUNCT
ijtc-412	211	9	c.	c.	PROPN
ijtc-412	211	10	(	(	PUNCT
ijtc-412	211	11	2021	2021	NUM
ijtc-412	211	12	)	)	PUNCT
ijtc-412	211	13	.	.	PUNCT
ijtc-412	212	1	boosting	boost	VERB
ijtc-412	212	2	tax	tax	NOUN
ijtc-412	212	3	revenues	revenue	NOUN
ijtc-412	212	4	with	with	ADP
ijtc-412	212	5	mixed	mixed	ADJ
ijtc-412	212	6	-	-	PUNCT
ijtc-412	212	7	frequency	frequency	NOUN
ijtc-412	212	8	data	datum	NOUN
ijtc-412	212	9	in	in	ADP
ijtc-412	212	10	the	the	DET
ijtc-412	212	11	aftermath	aftermath	NOUN
ijtc-412	212	12	of	of	ADP
ijtc-412	212	13	covid-19	covid-19	PROPN
ijtc-412	212	14	:	:	PUNCT
ijtc-412	212	15	the	the	DET
ijtc-412	212	16	case	case	NOUN
ijtc-412	212	17	of	of	ADP
ijtc-412	212	18	new	new	PROPN
ijtc-412	212	19	york	york	PROPN
ijtc-412	212	20	.	.	PUNCT
ijtc-412	213	1	international	international	ADJ
ijtc-412	213	2	journal	journal	PROPN
ijtc-412	213	3	of	of	ADP
ijtc-412	213	4	forecasting	forecasting	NOUN
ijtc-412	213	5	.	.	PUNCT
ijtc-412	214	1	https://doi.org/10.1016/j.ijforecast.2021.10.005	https://doi.org/10.1016/j.ijforecast.2021.10.005	VERB
ijtc-412	214	2	lintang	lintang	PROPN
ijtc-412	214	3	,	,	PUNCT
ijtc-412	214	4	k.	k.	PROPN
ijtc-412	214	5	,	,	PUNCT
ijtc-412	214	6	kalangi	kalangi	PROPN
ijtc-412	214	7	,	,	PUNCT
ijtc-412	214	8	l.	l.	PROPN
ijtc-412	214	9	,	,	PUNCT
ijtc-412	214	10	&	&	CCONJ
ijtc-412	214	11	pusung	pusung	PROPN
ijtc-412	214	12	,	,	PUNCT
ijtc-412	214	13	r.	r.	PROPN
ijtc-412	214	14	(	(	PUNCT
ijtc-412	214	15	2017	2017	NUM
ijtc-412	214	16	)	)	PUNCT
ijtc-412	214	17	.	.	PUNCT
ijtc-412	215	1	analisis	analisis	NOUN
ijtc-412	215	2	penerapan	penerapan	PROPN
ijtc-412	215	3	e	e	NOUN
ijtc-412	215	4	-	-	NOUN
ijtc-412	215	5	faktur	faktur	ADJ
ijtc-412	215	6	pajak	pajak	ADV
ijtc-412	215	7	dalam	dalam	PROPN
ijtc-412	215	8	upaya	upaya	PROPN
ijtc-412	215	9	meningkatkan	meningkatkan	PROPN
ijtc-412	215	10	kepatuhan	kepatuhan	PROPN
ijtc-412	215	11	pengusaha	pengusaha	VERB
ijtc-412	215	12	kena	kena	PROPN
ijtc-412	215	13	pajak	pajak	PROPN
ijtc-412	215	14	untuk	untuk	PROPN
ijtc-412	215	15	pelaporan	pelaporan	PROPN
ijtc-412	216	1	spt	spt	PROPN
ijtc-412	216	2	masa	masa	PROPN
ijtc-412	216	3	ppn	ppn	PROPN
ijtc-412	216	4	pada	pada	PROPN
ijtc-412	216	5	kpp	kpp	PROPN
ijtc-412	216	6	pratama	pratama	PROPN
ijtc-412	216	7	manado	manado	PROPN
ijtc-412	216	8	.	.	PUNCT
ijtc-412	217	1	jurnal	jurnal	PROPN
ijtc-412	217	2	emba	emba	PROPN
ijtc-412	217	3	:	:	PUNCT
ijtc-412	217	4	jurnal	jurnal	ADJ
ijtc-412	217	5	riset	riset	PROPN
ijtc-412	217	6	ekonomi	ekonomi	PROPN
ijtc-412	217	7	,	,	PUNCT
ijtc-412	217	8	manajemen	manajeman	NOUN
ijtc-412	217	9	,	,	PUNCT
ijtc-412	217	10	bisnis	bisnis	PROPN
ijtc-412	217	11	dan	dan	PROPN
ijtc-412	217	12	akuntansi	akuntansi	PROPN
ijtc-412	217	13	,	,	PUNCT
ijtc-412	217	14	5(2	5(2	NUM
ijtc-412	217	15	)	)	PUNCT
ijtc-412	217	16	,	,	PUNCT
ijtc-412	217	17	2023–2032	2023–2032	NUM
ijtc-412	217	18	.	.	PUNCT
ijtc-412	218	1	https://doi.org/https://doi.org/10.35794/emba.v5i2.16486	https://doi.org/https://doi.org/10.35794/emba.v5i2.16486	PROPN
ijtc-412	218	2	lynch	lynch	PROPN
ijtc-412	218	3	,	,	PUNCT
ijtc-412	218	4	e.	e.	PROPN
ijtc-412	218	5	m.	m.	PROPN
ijtc-412	218	6	(	(	PUNCT
ijtc-412	218	7	2017	2017	NUM
ijtc-412	218	8	)	)	PUNCT
ijtc-412	218	9	.	.	PUNCT
ijtc-412	219	1	ancient	ancient	ADJ
ijtc-412	219	2	shapes	shape	NOUN
ijtc-412	219	3	,	,	PUNCT
ijtc-412	219	4	modern	modern	ADJ
ijtc-412	219	5	measures	measure	NOUN
ijtc-412	219	6	:	:	PUNCT
ijtc-412	219	7	a	a	DET
ijtc-412	219	8	quantitative	quantitative	ADJ
ijtc-412	219	9	method	method	NOUN
ijtc-412	219	10	to	to	PART
ijtc-412	219	11	describe	describe	VERB
ijtc-412	219	12	bedrock	bedrock	NOUN
ijtc-412	219	13	ground	ground	NOUN
ijtc-412	219	14	stone	stone	NOUN
ijtc-412	219	15	shape	shape	NOUN
ijtc-412	219	16	.	.	PUNCT
ijtc-412	220	1	journal	journal	PROPN
ijtc-412	220	2	of	of	ADP
ijtc-412	220	3	archaeological	archaeological	ADJ
ijtc-412	220	4	science	science	NOUN
ijtc-412	220	5	:	:	PUNCT
ijtc-412	220	6	reports	report	NOUN
ijtc-412	220	7	,	,	PUNCT
ijtc-412	220	8	13	13	NUM
ijtc-412	220	9	,	,	PUNCT
ijtc-412	220	10	211–221	211–221	NUM
ijtc-412	220	11	.	.	PUNCT
ijtc-412	221	1	https://doi.org/10.1016/j.jasrep.2017.03.055	https://doi.org/10.1016/j.jasrep.2017.03.055	NOUN
ijtc-412	221	2	mardones	mardone	NOUN
ijtc-412	221	3	,	,	PUNCT
ijtc-412	221	4	c.	c.	PROPN
ijtc-412	221	5	,	,	PUNCT
ijtc-412	221	6	&	&	CCONJ
ijtc-412	221	7	flores	flores	PROPN
ijtc-412	221	8	,	,	PUNCT
ijtc-412	221	9	b.	b.	PROPN
ijtc-412	221	10	(	(	PUNCT
ijtc-412	221	11	2018	2018	NUM
ijtc-412	221	12	)	)	PUNCT
ijtc-412	221	13	.	.	PUNCT
ijtc-412	222	1	effectiveness	effectiveness	NOUN
ijtc-412	222	2	of	of	ADP
ijtc-412	222	3	a	a	DET
ijtc-412	222	4	co2	co2	NOUN
ijtc-412	222	5	tax	tax	NOUN
ijtc-412	222	6	on	on	ADP
ijtc-412	222	7	industrial	industrial	ADJ
ijtc-412	222	8	emissions	emission	NOUN
ijtc-412	222	9	.	.	PUNCT
ijtc-412	223	1	energy	energy	NOUN
ijtc-412	223	2	economics	economic	NOUN
ijtc-412	223	3	,	,	PUNCT
ijtc-412	223	4	71	71	NUM
ijtc-412	223	5	,	,	PUNCT
ijtc-412	223	6	370–382	370–382	NUM
ijtc-412	223	7	.	.	PUNCT
ijtc-412	224	1	https://doi.org/10.1016/j.eneco.2018.03.018	https://doi.org/10.1016/j.eneco.2018.03.018	NOUN
ijtc-412	224	2	ndoricimpa	ndoricimpa	PROPN
ijtc-412	224	3	,	,	PUNCT
ijtc-412	224	4	a.	a.	NOUN
ijtc-412	224	5	(	(	PUNCT
ijtc-412	224	6	2021	2021	NUM
ijtc-412	224	7	)	)	PUNCT
ijtc-412	224	8	.	.	PUNCT
ijtc-412	225	1	tax	tax	NOUN
ijtc-412	225	2	reforms	reform	NOUN
ijtc-412	225	3	,	,	PUNCT
ijtc-412	225	4	civil	civil	ADJ
ijtc-412	225	5	conflicts	conflict	NOUN
ijtc-412	225	6	and	and	CCONJ
ijtc-412	225	7	tax	tax	NOUN
ijtc-412	225	8	revenue	revenue	NOUN
ijtc-412	225	9	performance	performance	NOUN
ijtc-412	225	10	in	in	ADP
ijtc-412	225	11	burundi	burundi	PROPN
ijtc-412	225	12	.	.	PUNCT
ijtc-412	226	1	scientific	scientific	ADJ
ijtc-412	226	2	african	african	PROPN
ijtc-412	226	3	,	,	PUNCT
ijtc-412	226	4	13	13	NUM
ijtc-412	226	5	,	,	PUNCT
ijtc-412	226	6	e00927	e00927	PROPN
ijtc-412	226	7	.	.	PUNCT
ijtc-412	227	1	https://doi.org/10.1016/j.sciaf.2021.e00927	https://doi.org/10.1016/j.sciaf.2021.e00927	AUX
ijtc-412	227	2	nurtin	nurtin	PROPN
ijtc-412	227	3	,	,	PUNCT
ijtc-412	227	4	s.	s.	PROPN
ijtc-412	227	5	,	,	PUNCT
ijtc-412	227	6	somantri	somantri	ADJ
ijtc-412	227	7	,	,	PUNCT
ijtc-412	227	8	y.	y.	PROPN
ijtc-412	227	9	f.	f.	PROPN
ijtc-412	227	10	,	,	PUNCT
ijtc-412	227	11	&	&	CCONJ
ijtc-412	227	12	pratiwi	pratiwi	NOUN
ijtc-412	227	13	,	,	PUNCT
ijtc-412	227	14	l.	l.	PROPN
ijtc-412	227	15	(	(	PUNCT
ijtc-412	227	16	2021	2021	NUM
ijtc-412	227	17	)	)	PUNCT
ijtc-412	227	18	.	.	PUNCT
ijtc-412	228	1	pengaruh	pengaruh	NOUN
ijtc-412	228	2	penerapan	penerapan	PROPN
ijtc-412	228	3	e	e	NOUN
ijtc-412	228	4	-	-	NOUN
ijtc-412	228	5	faktur	faktur	ADP
ijtc-412	228	6	dan	dan	PROPN
ijtc-412	228	7	e	e	PROPN
ijtc-412	228	8	-	-	PROPN
ijtc-412	228	9	spt	spt	ADJ
ijtc-412	228	10	ppn	ppn	PROPN
ijtc-412	228	11	terhadap	terhadap	PROPN
ijtc-412	228	12	kepatuhan	kepatuhan	PROPN
ijtc-412	228	13	pengusaha	pengusaha	VERB
ijtc-412	228	14	kena	kena	PROPN
ijtc-412	228	15	pajak	pajak	PROPN
ijtc-412	228	16	yang	yang	PROPN
ijtc-412	228	17	terdaftar	terdaftar	PROPN
ijtc-412	228	18	di	di	PROPN
ijtc-412	228	19	kpp	kpp	PROPN
ijtc-412	228	20	pratama	pratama	PROPN
ijtc-412	228	21	tasikmalaya	tasikmalaya	NOUN
ijtc-412	228	22	.	.	PUNCT
ijtc-412	229	1	jurnal	jurnal	ADJ
ijtc-412	229	2	ekonomi	ekonomi	PROPN
ijtc-412	229	3	perjuangan	perjuangan	PROPN
ijtc-412	229	4	,	,	PUNCT
ijtc-412	229	5	2(2	2(2	NUM
ijtc-412	229	6	)	)	PUNCT
ijtc-412	229	7	,	,	PUNCT
ijtc-412	229	8	1–11	1–11	PROPN
ijtc-412	229	9	.	.	PUNCT
ijtc-412	230	1	https://doi.org/10.36423/jumper.v2i2.666	https://doi.org/10.36423/jumper.v2i2.666	PROPN
ijtc-412	230	2	rahayu	rahayu	PROPN
ijtc-412	230	3	,	,	PUNCT
ijtc-412	230	4	s.	s.	PROPN
ijtc-412	230	5	k.	k.	PROPN
ijtc-412	230	6	(	(	PUNCT
ijtc-412	230	7	2017	2017	NUM
ijtc-412	230	8	)	)	PUNCT
ijtc-412	230	9	.	.	PUNCT
ijtc-412	231	1	perpajakan	perpajakan	INTJ
ijtc-412	231	2	:	:	PUNCT
ijtc-412	231	3	konsep	konsep	PROPN
ijtc-412	231	4	dan	dan	PROPN
ijtc-412	231	5	aspek	aspek	VERB
ijtc-412	231	6	formal	formal	ADJ
ijtc-412	231	7	(	(	PUNCT
ijtc-412	231	8	1st	1st	ADJ
ijtc-412	231	9	ed	ed	NOUN
ijtc-412	231	10	.	.	PUNCT
ijtc-412	231	11	)	)	PUNCT
ijtc-412	231	12	.	.	PUNCT
ijtc-412	232	1	rekayasa	rekayasa	PROPN
ijtc-412	232	2	sains	sains	PROPN
ijtc-412	232	3	.	.	PUNCT
ijtc-412	233	1	https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspekformal.html	https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspekformal.html	ADJ
ijtc-412	233	2	rahwani	rahwani	PROPN
ijtc-412	233	3	,	,	PUNCT
ijtc-412	233	4	n.	n.	PROPN
ijtc-412	233	5	r.	r.	PROPN
ijtc-412	233	6	,	,	PUNCT
ijtc-412	233	7	sadewa	sadewa	PROPN
ijtc-412	233	8	,	,	PUNCT
ijtc-412	233	9	m.	m.	NOUN
ijtc-412	233	10	m.	m.	NOUN
ijtc-412	233	11	,	,	PUNCT
ijtc-412	233	12	qalbiah	qalbiah	PROPN
ijtc-412	233	13	,	,	PUNCT
ijtc-412	233	14	n.	n.	NOUN
ijtc-412	233	15	,	,	PUNCT
ijtc-412	233	16	mukhlisah	mukhlisah	NOUN
ijtc-412	233	17	,	,	PUNCT
ijtc-412	233	18	n.	n.	NOUN
ijtc-412	233	19	,	,	PUNCT
ijtc-412	233	20	artha	artha	PROPN
ijtc-412	233	21	w	w	PROPN
ijtc-412	233	22	,	,	PUNCT
ijtc-412	233	23	p.	p.	PROPN
ijtc-412	233	24	,	,	PUNCT
ijtc-412	233	25	&	&	CCONJ
ijtc-412	233	26	nikmah	nikmah	PROPN
ijtc-412	233	27	,	,	PUNCT
ijtc-412	233	28	n.	n.	NOUN
ijtc-412	233	29	(	(	PUNCT
ijtc-412	233	30	2019	2019	NUM
ijtc-412	233	31	)	)	PUNCT
ijtc-412	233	32	.	.	PUNCT
ijtc-412	234	1	xbrl	xbrl	PROPN
ijtc-412	234	2	based	base	VERB
ijtc-412	234	3	corporate	corporate	ADJ
ijtc-412	234	4	tax	tax	NOUN
ijtc-412	234	5	filing	filing	NOUN
ijtc-412	234	6	in	in	ADP
ijtc-412	234	7	indonesia	indonesia	PROPN
ijtc-412	234	8	.	.	PUNCT
ijtc-412	235	1	procedia	procedia	PROPN
ijtc-412	235	2	computer	computer	NOUN
ijtc-412	235	3	science	science	NOUN
ijtc-412	235	4	,	,	PUNCT
ijtc-412	235	5	161	161	NUM
ijtc-412	235	6	,	,	PUNCT
ijtc-412	235	7	133–141	133–141	NUM
ijtc-412	235	8	.	.	PUNCT
ijtc-412	236	1	https://doi.org/10.1016/j.procs.2019.11.108	https://doi.org/10.1016/j.procs.2019.11.108	NUM
ijtc-412	236	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-412	236	3	the	the	DET
ijtc-412	236	4	effect	effect	NOUN
ijtc-412	236	5	of	of	ADP
ijtc-412	236	6	the	the	DET
ijtc-412	236	7	implementation	implementation	NOUN
ijtc-412	236	8	of	of	ADP
ijtc-412	236	9	e	e	NOUN
ijtc-412	236	10	-	-	NOUN
ijtc-412	236	11	invoice	invoice	ADJ
ijtc-412	236	12	3.0	3.0	NUM
ijtc-412	236	13	and	and	CCONJ
ijtc-412	236	14	taxable	taxable	ADJ
ijtc-412	236	15	person	person	NOUN
ijtc-412	236	16	compliance	compliance	NOUN
ijtc-412	236	17	to	to	PART
ijtc-412	236	18	value	value	VERB
ijtc-412	236	19	added	add	VERB
ijtc-412	236	20	tax	tax	NOUN
ijtc-412	236	21	revenue	revenue	NOUN
ijtc-412	236	22	at	at	ADP
ijtc-412	236	23	kpp	kpp	PROPN
ijtc-412	236	24	pratama	pratama	NOUN
ijtc-412	236	25	pasar	pasar	PROPN
ijtc-412	236	26	rebo	rebo	PROPN
ijtc-412	236	27	irawati	irawati	PROPN
ijtc-412	236	28	,	,	PUNCT
ijtc-412	236	29	darmawan	darmawan	PROPN
ijtc-412	236	30	,	,	PUNCT
ijtc-412	236	31	sofyan	sofyan	PROPN
ijtc-412	236	32	,	,	PUNCT
ijtc-412	236	33	serebryakova	serebryakova	PROPN
ijtc-412	236	34	12	12	NUM
ijtc-412	236	35	|	|	CCONJ
ijtc-412	236	36	ilomata	ilomata	PROPN
ijtc-412	236	37	international	international	ADJ
ijtc-412	236	38	journal	journal	NOUN
ijtc-412	236	39	of	of	ADP
ijtc-412	236	40	tax	tax	PROPN
ijtc-412	236	41	&	&	CCONJ
ijtc-412	236	42	accounting	accounting	PROPN
ijtc-412	236	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-412	236	44	roky	roky	NOUN
ijtc-412	236	45	,	,	PUNCT
ijtc-412	236	46	h.	h.	PROPN
ijtc-412	236	47	,	,	PUNCT
ijtc-412	236	48	&	&	CCONJ
ijtc-412	236	49	meriouh	meriouh	PROPN
ijtc-412	236	50	,	,	PUNCT
ijtc-412	236	51	y.	y.	PROPN
ijtc-412	236	52	al	al	PROPN
ijtc-412	236	53	.	.	PUNCT
ijtc-412	237	1	(	(	PUNCT
ijtc-412	237	2	2015	2015	NUM
ijtc-412	237	3	)	)	PUNCT
ijtc-412	237	4	.	.	PUNCT
ijtc-412	238	1	evaluation	evaluation	NOUN
ijtc-412	238	2	by	by	ADP
ijtc-412	238	3	users	user	NOUN
ijtc-412	238	4	of	of	ADP
ijtc-412	238	5	an	an	DET
ijtc-412	238	6	industrial	industrial	ADJ
ijtc-412	238	7	information	information	NOUN
ijtc-412	238	8	system	system	NOUN
ijtc-412	238	9	(	(	PUNCT
ijtc-412	238	10	xpps	xpps	PROPN
ijtc-412	238	11	)	)	PUNCT
ijtc-412	238	12	based	base	VERB
ijtc-412	238	13	on	on	ADP
ijtc-412	238	14	the	the	DET
ijtc-412	238	15	delone	delone	NOUN
ijtc-412	238	16	and	and	CCONJ
ijtc-412	238	17	mclean	mclean	PROPN
ijtc-412	238	18	model	model	NOUN
ijtc-412	238	19	for	for	ADP
ijtc-412	238	20	is	be	AUX
ijtc-412	238	21	success	success	NOUN
ijtc-412	238	22	.	.	PUNCT
ijtc-412	239	1	procedia	procedia	ADJ
ijtc-412	239	2	economics	economic	NOUN
ijtc-412	239	3	and	and	CCONJ
ijtc-412	239	4	finance	finance	NOUN
ijtc-412	239	5	,	,	PUNCT
ijtc-412	239	6	26	26	NUM
ijtc-412	239	7	,	,	PUNCT
ijtc-412	239	8	903–913	903–913	NUM
ijtc-412	239	9	.	.	PUNCT
ijtc-412	240	1	https://doi.org/10.1016/s2212-5671(15)00903-x	https://doi.org/10.1016/s2212-5671(15)00903-x	PROPN
ijtc-412	240	2	saad	saad	PROPN
ijtc-412	240	3	,	,	PUNCT
ijtc-412	240	4	n.	n.	PROPN
ijtc-412	240	5	(	(	PUNCT
ijtc-412	240	6	2014	2014	NUM
ijtc-412	240	7	)	)	PUNCT
ijtc-412	240	8	.	.	PUNCT
ijtc-412	241	1	tax	tax	NOUN
ijtc-412	241	2	knowledge	knowledge	NOUN
ijtc-412	241	3	,	,	PUNCT
ijtc-412	241	4	tax	tax	NOUN
ijtc-412	241	5	complexity	complexity	NOUN
ijtc-412	241	6	and	and	CCONJ
ijtc-412	241	7	tax	tax	NOUN
ijtc-412	241	8	compliance	compliance	NOUN
ijtc-412	241	9	:	:	PUNCT
ijtc-412	241	10	taxpayers	taxpayer	NOUN
ijtc-412	241	11	’	'	PUNCT
ijtc-412	241	12	view	view	NOUN
ijtc-412	241	13	.	.	PUNCT
ijtc-412	242	1	procedia	procedia	ADJ
ijtc-412	242	2	social	social	ADJ
ijtc-412	242	3	and	and	CCONJ
ijtc-412	242	4	behavioral	behavioral	ADJ
ijtc-412	242	5	sciences	science	NOUN
ijtc-412	242	6	,	,	PUNCT
ijtc-412	242	7	109	109	NUM
ijtc-412	242	8	,	,	PUNCT
ijtc-412	242	9	1069–1075	1069–1075	NUM
ijtc-412	242	10	.	.	PUNCT
ijtc-412	243	1	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	NUM
ijtc-412	243	2	sakti	sakti	NOUN
ijtc-412	243	3	,	,	PUNCT
ijtc-412	243	4	n.	n.	PROPN
ijtc-412	243	5	w.	w.	PROPN
ijtc-412	243	6	,	,	PUNCT
ijtc-412	243	7	&	&	CCONJ
ijtc-412	243	8	hidayat	hidayat	PROPN
ijtc-412	243	9	,	,	PUNCT
ijtc-412	243	10	a.	a.	PROPN
ijtc-412	243	11	(	(	PUNCT
ijtc-412	243	12	2015	2015	NUM
ijtc-412	243	13	)	)	PUNCT
ijtc-412	243	14	.	.	PUNCT
ijtc-412	244	1	e	e	X
ijtc-412	244	2	-	-	PUNCT
ijtc-412	244	3	faktur	faktur	X
ijtc-412	244	4	:	:	PUNCT
ijtc-412	244	5	mudah	mudah	PROPN
ijtc-412	244	6	dan	dan	PROPN
ijtc-412	244	7	cepat	cepat	PROPN
ijtc-412	244	8	penggunaan	penggunaan	PROPN
ijtc-412	244	9	faktur	faktur	VERB
ijtc-412	244	10	pajak	pajak	ADV
ijtc-412	244	11	secara	secara	PROPN
ijtc-412	244	12	online	online	PROPN
ijtc-412	244	13	(	(	PUNCT
ijtc-412	244	14	f.	f.	NOUN
ijtc-412	244	15	pratiwi	pratiwi	PROPN
ijtc-412	244	16	(	(	PUNCT
ijtc-412	244	17	ed	ed	NOUN
ijtc-412	244	18	.	.	PUNCT
ijtc-412	244	19	)	)	PUNCT
ijtc-412	244	20	;	;	PUNCT
ijtc-412	244	21	1st	1st	ADJ
ijtc-412	244	22	ed	ed	NOUN
ijtc-412	244	23	.	.	PUNCT
ijtc-412	244	24	)	)	PUNCT
ijtc-412	244	25	.	.	PUNCT
ijtc-412	245	1	visimedia	visimedia	PROPN
ijtc-412	245	2	.	.	PUNCT
ijtc-412	246	1	https://opac.perpusnas.go.id/detailopac.aspx?id=960846	https://opac.perpusnas.go.id/detailopac.aspx?id=960846	NOUN
ijtc-412	246	2	sinuhaji	sinuhaji	PROPN
ijtc-412	246	3	,	,	PUNCT
ijtc-412	246	4	a.	a.	NOUN
ijtc-412	246	5	a.	a.	NOUN
ijtc-412	246	6	(	(	PUNCT
ijtc-412	246	7	2019	2019	NUM
ijtc-412	246	8	)	)	PUNCT
ijtc-412	246	9	.	.	PUNCT
ijtc-412	247	1	pengaruh	pengaruh	NOUN
ijtc-412	247	2	pengetahuan	pengetahuan	NOUN
ijtc-412	247	3	pajak	pajak	ADV
ijtc-412	247	4	,	,	PUNCT
ijtc-412	247	5	pelayanan	pelayanan	PROPN
ijtc-412	247	6	fiskus	fisku	NOUN
ijtc-412	247	7	,	,	PUNCT
ijtc-412	247	8	sosialisasi	sosialisasi	PROPN
ijtc-412	247	9	dan	dan	PROPN
ijtc-412	247	10	sanksi	sanksi	PROPN
ijtc-412	247	11	pajak	pajak	PROPN
ijtc-412	247	12	terhadap	terhadap	PROPN
ijtc-412	247	13	kepatuhan	kepatuhan	PROPN
ijtc-412	247	14	wajib	wajib	PROPN
ijtc-412	247	15	pajak	pajak	PROPN
ijtc-412	247	16	orang	orang	PROPN
ijtc-412	247	17	pribadi	pribadi	PROPN
ijtc-412	247	18	(	(	PUNCT
ijtc-412	247	19	studi	studi	PROPN
ijtc-412	247	20	kasus	kasus	PROPN
ijtc-412	247	21	di	di	PROPN
ijtc-412	247	22	kpp	kpp	PROPN
ijtc-412	247	23	pratama	pratama	NOUN
ijtc-412	247	24	serpong	serpong	NOUN
ijtc-412	248	1	[	[	X
ijtc-412	248	2	indonesia	indonesia	PROPN
ijtc-412	248	3	banking	banking	NOUN
ijtc-412	248	4	school	school	NOUN
ijtc-412	248	5	]	]	PUNCT
ijtc-412	248	6	.	.	PUNCT
ijtc-412	249	1	http://repository.ibs.ac.id/125/	http://repository.ibs.ac.id/125/	PROPN
ijtc-412	249	2	suárez	suárez	PROPN
ijtc-412	249	3	serrato	serrato	PROPN
ijtc-412	249	4	,	,	PUNCT
ijtc-412	249	5	j.	j.	PROPN
ijtc-412	249	6	c.	c.	PROPN
ijtc-412	249	7	,	,	PUNCT
ijtc-412	249	8	&	&	CCONJ
ijtc-412	249	9	zidar	zidar	PROPN
ijtc-412	249	10	,	,	PUNCT
ijtc-412	249	11	o.	o.	PROPN
ijtc-412	249	12	(	(	PUNCT
ijtc-412	249	13	2018	2018	NUM
ijtc-412	249	14	)	)	PUNCT
ijtc-412	249	15	.	.	PUNCT
ijtc-412	250	1	the	the	DET
ijtc-412	250	2	structure	structure	NOUN
ijtc-412	250	3	of	of	ADP
ijtc-412	250	4	state	state	NOUN
ijtc-412	250	5	corporate	corporate	ADJ
ijtc-412	250	6	taxation	taxation	NOUN
ijtc-412	250	7	and	and	CCONJ
ijtc-412	250	8	its	its	PRON
ijtc-412	250	9	impact	impact	NOUN
ijtc-412	250	10	on	on	ADP
ijtc-412	250	11	state	state	NOUN
ijtc-412	250	12	tax	tax	NOUN
ijtc-412	250	13	revenues	revenue	NOUN
ijtc-412	250	14	and	and	CCONJ
ijtc-412	250	15	economic	economic	ADJ
ijtc-412	250	16	activity	activity	NOUN
ijtc-412	250	17	.	.	PUNCT
ijtc-412	251	1	journal	journal	NOUN
ijtc-412	251	2	of	of	ADP
ijtc-412	251	3	public	public	ADJ
ijtc-412	251	4	economics	economic	NOUN
ijtc-412	251	5	,	,	PUNCT
ijtc-412	251	6	167	167	NUM
ijtc-412	251	7	,	,	PUNCT
ijtc-412	251	8	158–176	158–176	NUM
ijtc-412	251	9	.	.	PUNCT
ijtc-412	252	1	https://doi.org/10.1016/j.jpubeco.2018.09.006	https://doi.org/10.1016/j.jpubeco.2018.09.006	NOUN
ijtc-412	252	2	sugiyono	sugiyono	NOUN
ijtc-412	252	3	.	.	PUNCT
ijtc-412	253	1	(	(	PUNCT
ijtc-412	253	2	2019	2019	NUM
ijtc-412	253	3	)	)	PUNCT
ijtc-412	253	4	.	.	PUNCT
ijtc-412	254	1	metode	metode	PROPN
ijtc-412	254	2	penelitian	penelitian	PROPN
ijtc-412	254	3	kuantitatif	kuantitatif	PROPN
ijtc-412	254	4	kualitatif	kualitatif	PROPN
ijtc-412	254	5	dan	dan	PROPN
ijtc-412	254	6	r&d	r&d	PROPN
ijtc-412	254	7	(	(	PUNCT
ijtc-412	254	8	i	i	NOUN
ijtc-412	254	9	)	)	PUNCT
ijtc-412	254	10	.	.	PUNCT
ijtc-412	255	1	alfabeta	alfabeta	PROPN
ijtc-412	255	2	.	.	PUNCT
ijtc-412	256	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-412	256	2	sukardji	sukardji	PROPN
ijtc-412	256	3	,	,	PUNCT
ijtc-412	256	4	u.	u.	PROPN
ijtc-412	256	5	(	(	PUNCT
ijtc-412	256	6	2017	2017	NUM
ijtc-412	256	7	)	)	PUNCT
ijtc-412	256	8	.	.	PUNCT
ijtc-412	257	1	pajak	pajak	ADV
ijtc-412	257	2	pertambahan	pertambahan	PROPN
ijtc-412	257	3	nilai	nilai	PROPN
ijtc-412	257	4	(	(	PUNCT
ijtc-412	257	5	ppn	ppn	PROPN
ijtc-412	257	6	)	)	PUNCT
ijtc-412	257	7	(	(	PUNCT
ijtc-412	257	8	11th	11th	NOUN
ijtc-412	257	9	ed	ed	NOUN
ijtc-412	257	10	.	.	PUNCT
ijtc-412	257	11	)	)	PUNCT
ijtc-412	257	12	.	.	PUNCT
ijtc-412	258	1	rajagrafindo	rajagrafindo	PROPN
ijtc-412	258	2	persada	persada	PROPN
ijtc-412	258	3	.	.	PUNCT
ijtc-412	259	1	https://www.rajagrafindo.co.id/produk/pajak-pertambahan-nilai-edisi-revisi/	https://www.rajagrafindo.co.id/produk/pajak-pertambahan-nilai-edisi-revisi/	PROPN
ijtc-412	259	2	sulistyowati	sulistyowati	PROPN
ijtc-412	259	3	,	,	PUNCT
ijtc-412	259	4	n.	n.	PROPN
ijtc-412	259	5	w.	w.	PROPN
ijtc-412	259	6	,	,	PUNCT
ijtc-412	259	7	amah	amah	PROPN
ijtc-412	259	8	,	,	PUNCT
ijtc-412	259	9	n.	n.	NOUN
ijtc-412	259	10	,	,	PUNCT
ijtc-412	259	11	&	&	CCONJ
ijtc-412	259	12	setyaningrum	setyaningrum	PROPN
ijtc-412	259	13	,	,	PUNCT
ijtc-412	259	14	f.	f.	PROPN
ijtc-412	259	15	(	(	PUNCT
ijtc-412	259	16	2020	2020	NUM
ijtc-412	259	17	)	)	PUNCT
ijtc-412	259	18	.	.	PUNCT
ijtc-412	260	1	the	the	DET
ijtc-412	260	2	effectiveness	effectiveness	NOUN
ijtc-412	260	3	application	application	NOUN
ijtc-412	260	4	of	of	ADP
ijtc-412	260	5	einvoice	einvoice	NOUN
ijtc-412	260	6	vat	vat	NOUN
ijtc-412	260	7	to	to	ADP
ijtc-412	260	8	the	the	DET
ijtc-412	260	9	taxable	taxable	ADJ
ijtc-412	260	10	entrepreneurs	entrepreneur	NOUN
ijtc-412	260	11	in	in	ADP
ijtc-412	260	12	kpp	kpp	PROPN
ijtc-412	260	13	pratama	pratama	NOUN
ijtc-412	260	14	madiun	madiun	ADV
ijtc-412	260	15	.	.	PUNCT
ijtc-412	261	1	jurnal	jurnal	ADJ
ijtc-412	261	2	komunikasi	komunikasi	PROPN
ijtc-412	261	3	ilmiah	ilmiah	PROPN
ijtc-412	261	4	akuntansi	akuntansi	PROPN
ijtc-412	261	5	dan	dan	PROPN
ijtc-412	261	6	perpajakan	perpajakan	PROPN
ijtc-412	261	7	profita	profita	PROPN
ijtc-412	261	8	,	,	PUNCT
ijtc-412	261	9	13(3	13(3	NUM
ijtc-412	261	10	)	)	PUNCT
ijtc-412	261	11	,	,	PUNCT
ijtc-412	261	12	321–334	321–334	NUM
ijtc-412	261	13	.	.	PUNCT
ijtc-412	261	14	https://doi.org/https://dx.doi.org/10.22441/profita.2021.v13i3.002	https://doi.org/https://dx.doi.org/10.22441/profita.2021.v13i3.002	PROPN
ijtc-412	261	15	tam	tam	PROPN
ijtc-412	261	16	,	,	PUNCT
ijtc-412	261	17	c.	c.	PROPN
ijtc-412	261	18	,	,	PUNCT
ijtc-412	261	19	&	&	CCONJ
ijtc-412	261	20	oliveira	oliveira	PROPN
ijtc-412	261	21	,	,	PUNCT
ijtc-412	261	22	t.	t.	PROPN
ijtc-412	261	23	(	(	PUNCT
ijtc-412	261	24	2016	2016	NUM
ijtc-412	261	25	)	)	PUNCT
ijtc-412	261	26	.	.	PUNCT
ijtc-412	262	1	understanding	understand	VERB
ijtc-412	262	2	the	the	DET
ijtc-412	262	3	impact	impact	NOUN
ijtc-412	262	4	of	of	ADP
ijtc-412	262	5	m	m	NOUN
ijtc-412	262	6	-	-	NOUN
ijtc-412	262	7	banking	banking	NOUN
ijtc-412	262	8	on	on	ADP
ijtc-412	262	9	individual	individual	ADJ
ijtc-412	262	10	performance	performance	NOUN
ijtc-412	262	11	:	:	PUNCT
ijtc-412	262	12	delone	delone	PROPN
ijtc-412	262	13	&	&	CCONJ
ijtc-412	262	14	amp	amp	PROPN
ijtc-412	262	15	;	;	PUNCT
ijtc-412	262	16	mclean	mclean	PROPN
ijtc-412	262	17	and	and	CCONJ
ijtc-412	262	18	ttf	ttf	PROPN
ijtc-412	262	19	perspective	perspective	NOUN
ijtc-412	262	20	.	.	PUNCT
ijtc-412	263	1	computers	computer	NOUN
ijtc-412	263	2	in	in	ADP
ijtc-412	263	3	human	human	ADJ
ijtc-412	263	4	behavior	behavior	NOUN
ijtc-412	263	5	,	,	PUNCT
ijtc-412	263	6	61	61	NUM
ijtc-412	263	7	,	,	PUNCT
ijtc-412	263	8	233–244	233–244	NUM
ijtc-412	263	9	.	.	PUNCT
ijtc-412	264	1	https://doi.org/10.1016/j.chb.2016.03.016	https://doi.org/10.1016/j.chb.2016.03.016	PROPN
ijtc-412	264	2	tarufelli	tarufelli	PROPN
ijtc-412	264	3	,	,	PUNCT
ijtc-412	264	4	b.	b.	PROPN
ijtc-412	264	5	,	,	PUNCT
ijtc-412	264	6	snyder	snyder	PROPN
ijtc-412	264	7	,	,	PUNCT
ijtc-412	264	8	b.	b.	PROPN
ijtc-412	264	9	,	,	PUNCT
ijtc-412	264	10	&	&	CCONJ
ijtc-412	264	11	dismukes	dismukes	PROPN
ijtc-412	264	12	,	,	PUNCT
ijtc-412	264	13	d.	d.	PROPN
ijtc-412	264	14	(	(	PUNCT
ijtc-412	264	15	2021	2021	NUM
ijtc-412	264	16	)	)	PUNCT
ijtc-412	264	17	.	.	PUNCT
ijtc-412	265	1	the	the	DET
ijtc-412	265	2	potential	potential	ADJ
ijtc-412	265	3	impact	impact	NOUN
ijtc-412	265	4	of	of	ADP
ijtc-412	265	5	the	the	DET
ijtc-412	265	6	u.s	u.s	PROPN
ijtc-412	265	7	.	.	PROPN
ijtc-412	265	8	carbon	carbon	NOUN
ijtc-412	265	9	capture	capture	NOUN
ijtc-412	265	10	and	and	CCONJ
ijtc-412	265	11	storage	storage	NOUN
ijtc-412	265	12	tax	tax	NOUN
ijtc-412	265	13	credit	credit	NOUN
ijtc-412	265	14	expansion	expansion	NOUN
ijtc-412	265	15	on	on	ADP
ijtc-412	265	16	the	the	DET
ijtc-412	265	17	economic	economic	ADJ
ijtc-412	265	18	feasibility	feasibility	NOUN
ijtc-412	265	19	of	of	ADP
ijtc-412	265	20	industrial	industrial	ADJ
ijtc-412	265	21	carbon	carbon	NOUN
ijtc-412	265	22	capture	capture	NOUN
ijtc-412	265	23	and	and	CCONJ
ijtc-412	265	24	storage	storage	NOUN
ijtc-412	265	25	.	.	PUNCT
ijtc-412	266	1	energy	energy	NOUN
ijtc-412	266	2	policy	policy	NOUN
ijtc-412	266	3	,	,	PUNCT
ijtc-412	266	4	149	149	NUM
ijtc-412	266	5	,	,	PUNCT
ijtc-412	266	6	112064	112064	NUM
ijtc-412	266	7	.	.	PUNCT
ijtc-412	267	1	https://doi.org/10.1016/j.enpol.2020.112064	https://doi.org/10.1016/j.enpol.2020.112064	PROPN
ijtc-412	267	2	walsh	walsh	PROPN
ijtc-412	267	3	,	,	PUNCT
ijtc-412	267	4	k.	k.	PROPN
ijtc-412	267	5	(	(	PUNCT
ijtc-412	267	6	2012	2012	NUM
ijtc-412	267	7	)	)	PUNCT
ijtc-412	267	8	.	.	PUNCT
ijtc-412	268	1	understanding	understand	VERB
ijtc-412	268	2	taxpayer	taxpayer	NOUN
ijtc-412	268	3	behaviour	behaviour	NOUN
ijtc-412	268	4	–	–	PUNCT
ijtc-412	268	5	new	new	ADJ
ijtc-412	268	6	opportunities	opportunity	NOUN
ijtc-412	268	7	for	for	ADP
ijtc-412	268	8	tax	tax	NOUN
ijtc-412	268	9	administration	administration	NOUN
ijtc-412	268	10	.	.	PUNCT
ijtc-412	269	1	the	the	DET
ijtc-412	269	2	economic	economic	ADJ
ijtc-412	269	3	and	and	CCONJ
ijtc-412	269	4	social	social	ADJ
ijtc-412	269	5	review	review	NOUN
ijtc-412	269	6	,	,	PUNCT
ijtc-412	269	7	4(3	4(3	NUM
ijtc-412	269	8	)	)	PUNCT
ijtc-412	269	9	,	,	PUNCT
ijtc-412	269	10	451–475	451–475	NUM
ijtc-412	269	11	.	.	PUNCT
ijtc-412	270	1	https://www.esr.ie/article/view/46	https://www.esr.ie/article/view/46	PROPN
ijtc-412	270	2	widodo	widodo	PROPN
ijtc-412	270	3	,	,	PUNCT
ijtc-412	270	4	w.	w.	PROPN
ijtc-412	270	5	,	,	PUNCT
ijtc-412	270	6	djefris	djefris	PROPN
ijtc-412	270	7	,	,	PUNCT
ijtc-412	270	8	d.	d.	PROPN
ijtc-412	270	9	,	,	PUNCT
ijtc-412	270	10	&	&	CCONJ
ijtc-412	270	11	wardhani	wardhani	PROPN
ijtc-412	270	12	,	,	PUNCT
ijtc-412	270	13	e.	e.	PROPN
ijtc-412	270	14	a.	a.	PROPN
ijtc-412	270	15	(	(	PUNCT
ijtc-412	270	16	2013	2013	NUM
ijtc-412	270	17	)	)	PUNCT
ijtc-412	270	18	.	.	PUNCT
ijtc-412	271	1	moralitas	moralitas	PROPN
ijtc-412	271	2	,	,	PUNCT
ijtc-412	271	3	budaya	budaya	PROPN
ijtc-412	271	4	,	,	PUNCT
ijtc-412	271	5	dan	dan	PROPN
ijtc-412	271	6	kepatuhan	kepatuhan	PROPN
ijtc-412	271	7	pajak	pajak	ADV
ijtc-412	271	8	(	(	PUNCT
ijtc-412	271	9	2nd	2nd	ADJ
ijtc-412	271	10	ed	ed	NOUN
ijtc-412	271	11	.	.	PUNCT
ijtc-412	271	12	)	)	PUNCT
ijtc-412	271	13	.	.	PUNCT
ijtc-412	272	1	alfabeta	alfabeta	PROPN
ijtc-412	272	2	.	.	PUNCT
ijtc-412	273	1	https://cvalfabeta.com/product/moralitas-budaya-dan-kepatuhan-pajak/	https://cvalfabeta.com/product/moralitas-budaya-dan-kepatuhan-pajak/	PROPN
ijtc-412	273	2	yang	yang	PROPN
ijtc-412	273	3	,	,	PUNCT
ijtc-412	273	4	j.	j.	PROPN
ijtc-412	273	5	,	,	PUNCT
ijtc-412	273	6	&	&	CCONJ
ijtc-412	273	7	zhou	zhou	PROPN
ijtc-412	273	8	,	,	PUNCT
ijtc-412	273	9	c.	c.	PROPN
ijtc-412	273	10	(	(	PUNCT
ijtc-412	273	11	2021	2021	NUM
ijtc-412	273	12	)	)	PUNCT
ijtc-412	273	13	.	.	PUNCT
ijtc-412	274	1	does	do	AUX
ijtc-412	274	2	industrial	industrial	ADJ
ijtc-412	274	3	clustering	clustering	NOUN
ijtc-412	274	4	mitigate	mitigate	VERB
ijtc-412	274	5	the	the	DET
ijtc-412	274	6	sensitivity	sensitivity	NOUN
ijtc-412	274	7	of	of	ADP
ijtc-412	274	8	firm	firm	ADJ
ijtc-412	274	9	relocation	relocation	NOUN
ijtc-412	274	10	to	to	ADP
ijtc-412	274	11	tax	tax	NOUN
ijtc-412	274	12	differentials	differential	NOUN
ijtc-412	274	13	?	?	PUNCT
ijtc-412	275	1	the	the	DET
ijtc-412	275	2	role	role	NOUN
ijtc-412	275	3	of	of	ADP
ijtc-412	275	4	financing	financing	NOUN
ijtc-412	275	5	.	.	PUNCT
ijtc-412	276	1	finance	finance	NOUN
ijtc-412	276	2	research	research	NOUN
ijtc-412	276	3	letters	letter	NOUN
ijtc-412	276	4	,	,	PUNCT
ijtc-412	276	5	40	40	NUM
ijtc-412	276	6	,	,	PUNCT
ijtc-412	276	7	101681	101681	NUM
ijtc-412	276	8	.	.	PUNCT
ijtc-412	277	1	https://doi.org/10.1016/j.frl.2020.101681	https://doi.org/10.1016/j.frl.2020.101681	PROPN
ijtc-412	278	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV