id	sid	tid	token	lemma	pos
ijtc-420	1	1	the	the	DET
ijtc-420	1	2	illomata	illomata	PROPN
ijtc-420	1	3	international	international	PROPN
ijtc-420	1	4	journal	journal	PROPN
ijtc-420	1	5	of	of	ADP
ijtc-420	1	6	management	management	NOUN
ijtc-420	1	7	ilomata	ilomata	PROPN
ijtc-420	1	8	international	international	ADJ
ijtc-420	1	9	journal	journal	NOUN
ijtc-420	1	10	of	of	ADP
ijtc-420	1	11	tax	tax	PROPN
ijtc-420	1	12	&	&	CCONJ
ijtc-420	1	13	accounting	account	VERB
ijtc-420	1	14	p	p	PROPN
ijtc-420	1	15	-	-	PUNCT
ijtc-420	1	16	issn	issn	NOUN
ijtc-420	1	17	:	:	PUNCT
ijtc-420	1	18	2714	2714	NUM
ijtc-420	1	19	-	-	SYM
ijtc-420	1	20	9838	9838	NUM
ijtc-420	1	21	;	;	PUNCT
ijtc-420	1	22	e	e	X
ijtc-420	1	23	-	-	PUNCT
ijtc-420	1	24	issn	issn	NOUN
ijtc-420	1	25	:	:	PUNCT
ijtc-420	1	26	2714	2714	NUM
ijtc-420	1	27	-	-	SYM
ijtc-420	1	28	9846	9846	NUM
ijtc-420	1	29	volume	volume	NOUN
ijtc-420	1	30	3	3	NUM
ijtc-420	1	31	,	,	PUNCT
ijtc-420	1	32	issue	issue	NOUN
ijtc-420	1	33	1	1	NUM
ijtc-420	1	34	january	january	PROPN
ijtc-420	1	35	2022	2022	NUM
ijtc-420	1	36	page	page	NOUN
ijtc-420	1	37	no	no	NOUN
ijtc-420	1	38	.	.	NOUN
ijtc-420	2	1	35	35	NUM
ijtc-420	2	2	-	-	SYM
ijtc-420	2	3	45	45	NUM
ijtc-420	2	4	35	35	NUM
ijtc-420	2	5	|	|	NOUN
ijtc-420	2	6	ilomata	ilomata	PROPN
ijtc-420	2	7	international	international	ADJ
ijtc-420	2	8	journal	journal	NOUN
ijtc-420	2	9	of	of	ADP
ijtc-420	2	10	tax	tax	PROPN
ijtc-420	2	11	&	&	CCONJ
ijtc-420	2	12	accounting	accounting	PROPN
ijtc-420	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	2	14	climate	climate	NOUN
ijtc-420	2	15	change	change	NOUN
ijtc-420	2	16	,	,	PUNCT
ijtc-420	2	17	carbon	carbon	NOUN
ijtc-420	2	18	tax	tax	NOUN
ijtc-420	2	19	,	,	PUNCT
ijtc-420	2	20	and	and	CCONJ
ijtc-420	2	21	the	the	DET
ijtc-420	2	22	indonesian	indonesian	ADJ
ijtc-420	2	23	directorate	directorate	ADJ
ijtc-420	2	24	general	general	NOUN
ijtc-420	2	25	of	of	ADP
ijtc-420	2	26	taxes	taxis	NOUN
ijtc-420	2	27	preparedness	preparedness	NOUN
ijtc-420	2	28	in	in	ADP
ijtc-420	2	29	implementing	implement	VERB
ijtc-420	2	30	the	the	DET
ijtc-420	2	31	new	new	ADJ
ijtc-420	2	32	carbon	carbon	NOUN
ijtc-420	2	33	tax	tax	NOUN
ijtc-420	2	34	ryan	ryan	PROPN
ijtc-420	2	35	nugraha1	nugraha1	PROPN
ijtc-420	2	36	,	,	PUNCT
ijtc-420	2	37	paul	paul	PROPN
ijtc-420	2	38	bologun2	bologun2	PROPN
ijtc-420	2	39	institut	institut	PROPN
ijtc-420	2	40	ilmu	ilmu	PROPN
ijtc-420	2	41	sosial	sosial	PROPN
ijtc-420	2	42	dan	dan	PROPN
ijtc-420	2	43	manajemen	manajemen	PROPN
ijtc-420	2	44	stiami	stiami	NOUN
ijtc-420	2	45	,	,	PUNCT
ijtc-420	2	46	indonesia1	indonesia1	PROPN
ijtc-420	2	47	nigeria2	nigeria2	PROPN
ijtc-420	2	48	correspondent	correspondent	NOUN
ijtc-420	2	49	:	:	PUNCT
ijtc-420	2	50	ryand.nugraha@gmail.com1	ryand.nugraha@gmail.com1	PROPN
ijtc-420	2	51	received	receive	VERB
ijtc-420	2	52	:	:	PUNCT
ijtc-420	2	53	august	august	PROPN
ijtc-420	2	54	26	26	NUM
ijtc-420	2	55	,	,	PUNCT
ijtc-420	2	56	2021	2021	NUM
ijtc-420	2	57	accepted	accept	VERB
ijtc-420	2	58	:	:	PUNCT
ijtc-420	2	59	january	january	PROPN
ijtc-420	2	60	15	15	NUM
ijtc-420	2	61	,	,	PUNCT
ijtc-420	2	62	2022	2022	NUM
ijtc-420	2	63	published	publish	VERB
ijtc-420	2	64	:	:	PUNCT
ijtc-420	2	65	january	january	PROPN
ijtc-420	2	66	31	31	NUM
ijtc-420	2	67	,	,	PUNCT
ijtc-420	2	68	2022	2022	NUM
ijtc-420	2	69	citation	citation	NOUN
ijtc-420	2	70	:	:	PUNCT
ijtc-420	3	1	nugraha	nugraha	PROPN
ijtc-420	3	2	,	,	PUNCT
ijtc-420	3	3	r.	r.	PROPN
ijtc-420	3	4	,	,	PUNCT
ijtc-420	3	5	bologun	bologun	PROPN
ijtc-420	3	6	,	,	PUNCT
ijtc-420	3	7	p	p	X
ijtc-420	3	8	(	(	PUNCT
ijtc-420	3	9	2022	2022	NUM
ijtc-420	3	10	)	)	PUNCT
ijtc-420	3	11	.	.	PUNCT
ijtc-420	4	1	climate	climate	NOUN
ijtc-420	4	2	change	change	NOUN
ijtc-420	4	3	,	,	PUNCT
ijtc-420	4	4	carbon	carbon	NOUN
ijtc-420	4	5	tax	tax	NOUN
ijtc-420	4	6	,	,	PUNCT
ijtc-420	4	7	and	and	CCONJ
ijtc-420	4	8	the	the	DET
ijtc-420	4	9	indonesian	indonesian	ADJ
ijtc-420	4	10	directorate	directorate	ADJ
ijtc-420	4	11	general	general	NOUN
ijtc-420	4	12	of	of	ADP
ijtc-420	4	13	taxes	taxis	NOUN
ijtc-420	4	14	preparedness	preparedness	NOUN
ijtc-420	4	15	in	in	ADP
ijtc-420	4	16	implementing	implement	VERB
ijtc-420	4	17	the	the	DET
ijtc-420	4	18	new	new	ADJ
ijtc-420	4	19	carbon	carbon	NOUN
ijtc-420	4	20	tax	tax	NOUN
ijtc-420	4	21	.	.	PUNCT
ijtc-420	5	1	ilomata	ilomata	PROPN
ijtc-420	5	2	international	international	ADJ
ijtc-420	5	3	journal	journal	PROPN
ijtc-420	5	4	of	of	ADP
ijtc-420	5	5	tax	tax	PROPN
ijtc-420	5	6	&	&	CCONJ
ijtc-420	5	7	accounting.3(1	accounting.3(1	PROPN
ijtc-420	5	8	)	)	PUNCT
ijtc-420	5	9	,	,	PUNCT
ijtc-420	5	10	35	35	NUM
ijtc-420	5	11	-	-	SYM
ijtc-420	5	12	45	45	NUM
ijtc-420	5	13	.	.	PUNCT
ijtc-420	6	1	https://doi.org/10.52728/ijtc.v4i1.420	https://doi.org/10.52728/ijtc.v4i1.420	NOUN
ijtc-420	6	2	abstract	abstract	NOUN
ijtc-420	6	3	:	:	PUNCT
ijtc-420	6	4	one	one	NUM
ijtc-420	6	5	of	of	ADP
ijtc-420	6	6	the	the	DET
ijtc-420	6	7	crucial	crucial	ADJ
ijtc-420	6	8	issues	issue	NOUN
ijtc-420	6	9	in	in	ADP
ijtc-420	6	10	indonesia	indonesia	PROPN
ijtc-420	6	11	is	be	AUX
ijtc-420	6	12	climate	climate	NOUN
ijtc-420	6	13	change	change	NOUN
ijtc-420	6	14	.	.	PUNCT
ijtc-420	7	1	it	it	PRON
ijtc-420	7	2	can	can	AUX
ijtc-420	7	3	jeopardize	jeopardize	VERB
ijtc-420	7	4	indonesia	indonesia	PROPN
ijtc-420	7	5	's	's	PART
ijtc-420	7	6	sustainable	sustainable	ADJ
ijtc-420	7	7	development	development	NOUN
ijtc-420	7	8	.	.	PUNCT
ijtc-420	8	1	this	this	DET
ijtc-420	8	2	article	article	NOUN
ijtc-420	8	3	investigates	investigate	VERB
ijtc-420	8	4	a	a	DET
ijtc-420	8	5	carbon	carbon	NOUN
ijtc-420	8	6	tax	tax	NOUN
ijtc-420	8	7	as	as	ADP
ijtc-420	8	8	a	a	DET
ijtc-420	8	9	climate	climate	NOUN
ijtc-420	8	10	policy	policy	NOUN
ijtc-420	8	11	option	option	NOUN
ijtc-420	8	12	in	in	ADP
ijtc-420	8	13	indonesia	indonesia	PROPN
ijtc-420	8	14	and	and	CCONJ
ijtc-420	8	15	the	the	DET
ijtc-420	8	16	directorate	directorate	ADJ
ijtc-420	8	17	general	general	NOUN
ijtc-420	8	18	of	of	ADP
ijtc-420	8	19	taxes	taxis	NOUN
ijtc-420	8	20	readiness	readiness	NOUN
ijtc-420	8	21	in	in	ADP
ijtc-420	8	22	imposing	impose	VERB
ijtc-420	8	23	the	the	DET
ijtc-420	8	24	new	new	ADJ
ijtc-420	8	25	carbon	carbon	NOUN
ijtc-420	8	26	tax	tax	NOUN
ijtc-420	8	27	bill	bill	NOUN
ijtc-420	8	28	in	in	ADP
ijtc-420	8	29	april	april	PROPN
ijtc-420	8	30	2022	2022	NUM
ijtc-420	8	31	.	.	PUNCT
ijtc-420	9	1	this	this	DET
ijtc-420	9	2	research	research	NOUN
ijtc-420	9	3	analyzes	analyze	VERB
ijtc-420	9	4	the	the	DET
ijtc-420	9	5	early	early	ADJ
ijtc-420	9	6	stage	stage	NOUN
ijtc-420	9	7	of	of	ADP
ijtc-420	9	8	carbon	carbon	NOUN
ijtc-420	9	9	tax	tax	NOUN
ijtc-420	9	10	implementation	implementation	NOUN
ijtc-420	9	11	in	in	ADP
ijtc-420	9	12	indonesia	indonesia	PROPN
ijtc-420	9	13	.	.	PUNCT
ijtc-420	10	1	the	the	DET
ijtc-420	10	2	author	author	NOUN
ijtc-420	10	3	conducted	conduct	VERB
ijtc-420	10	4	a	a	DET
ijtc-420	10	5	qualitative	qualitative	ADJ
ijtc-420	10	6	questionnaire	questionnaire	NOUN
ijtc-420	10	7	to	to	ADP
ijtc-420	10	8	a	a	DET
ijtc-420	10	9	small	small	ADJ
ijtc-420	10	10	and	and	CCONJ
ijtc-420	10	11	unrepresentative	unrepresentative	ADJ
ijtc-420	10	12	sample	sample	NOUN
ijtc-420	10	13	of	of	ADP
ijtc-420	10	14	32	32	NUM
ijtc-420	10	15	tax	tax	NOUN
ijtc-420	10	16	officers	officer	NOUN
ijtc-420	10	17	in	in	ADP
ijtc-420	10	18	the	the	DET
ijtc-420	10	19	dgt	dgt	NOUN
ijtc-420	10	20	's	's	PART
ijtc-420	10	21	head	head	NOUN
ijtc-420	10	22	office	office	NOUN
ijtc-420	10	23	,	,	PUNCT
ijtc-420	10	24	regional	regional	ADJ
ijtc-420	10	25	office	office	NOUN
ijtc-420	10	26	,	,	PUNCT
ijtc-420	10	27	and	and	CCONJ
ijtc-420	10	28	small	small	ADJ
ijtc-420	10	29	tax	tax	NOUN
ijtc-420	10	30	office	office	NOUN
ijtc-420	10	31	in	in	ADP
ijtc-420	10	32	jakarta	jakarta	PROPN
ijtc-420	10	33	.	.	PUNCT
ijtc-420	11	1	the	the	DET
ijtc-420	11	2	data	datum	NOUN
ijtc-420	11	3	collecting	collect	VERB
ijtc-420	11	4	process	process	NOUN
ijtc-420	11	5	took	take	VERB
ijtc-420	11	6	place	place	NOUN
ijtc-420	11	7	in	in	ADP
ijtc-420	11	8	january	january	PROPN
ijtc-420	11	9	2022	2022	NUM
ijtc-420	11	10	.	.	PUNCT
ijtc-420	12	1	the	the	DET
ijtc-420	12	2	results	result	NOUN
ijtc-420	12	3	suggest	suggest	VERB
ijtc-420	12	4	that	that	SCONJ
ijtc-420	12	5	most	most	ADJ
ijtc-420	12	6	dgt	dgt	NOUN
ijtc-420	12	7	's	's	PART
ijtc-420	12	8	employees	employee	NOUN
ijtc-420	12	9	in	in	ADP
ijtc-420	12	10	this	this	DET
ijtc-420	12	11	study	study	NOUN
ijtc-420	12	12	are	be	AUX
ijtc-420	12	13	already	already	ADV
ijtc-420	12	14	familiar	familiar	ADJ
ijtc-420	12	15	with	with	ADP
ijtc-420	12	16	the	the	DET
ijtc-420	12	17	term	term	NOUN
ijtc-420	12	18	"	"	PUNCT
ijtc-420	12	19	climate	climate	NOUN
ijtc-420	12	20	change	change	NOUN
ijtc-420	12	21	"	"	PUNCT
ijtc-420	12	22	,	,	PUNCT
ijtc-420	12	23	its	its	PRON
ijtc-420	12	24	causes	cause	NOUN
ijtc-420	12	25	,	,	PUNCT
ijtc-420	12	26	and	and	CCONJ
ijtc-420	12	27	its	its	PRON
ijtc-420	12	28	effects	effect	NOUN
ijtc-420	12	29	as	as	ADP
ijtc-420	12	30	a	a	DET
ijtc-420	12	31	worldwide	worldwide	ADJ
ijtc-420	12	32	global	global	ADJ
ijtc-420	12	33	catastrophe	catastrophe	NOUN
ijtc-420	12	34	.	.	PUNCT
ijtc-420	13	1	furthermore	furthermore	ADV
ijtc-420	13	2	,	,	PUNCT
ijtc-420	13	3	most	most	ADJ
ijtc-420	13	4	respondents	respondent	NOUN
ijtc-420	13	5	understand	understand	VERB
ijtc-420	13	6	what	what	PRON
ijtc-420	13	7	a	a	DET
ijtc-420	13	8	carbon	carbon	NOUN
ijtc-420	13	9	tax	tax	NOUN
ijtc-420	13	10	is	be	AUX
ijtc-420	13	11	but	but	CCONJ
ijtc-420	13	12	in	in	ADP
ijtc-420	13	13	terms	term	NOUN
ijtc-420	13	14	of	of	ADP
ijtc-420	13	15	preparedness	preparedness	NOUN
ijtc-420	13	16	to	to	PART
ijtc-420	13	17	implement	implement	VERB
ijtc-420	13	18	the	the	DET
ijtc-420	13	19	new	new	ADJ
ijtc-420	13	20	carbon	carbon	NOUN
ijtc-420	13	21	tax	tax	NOUN
ijtc-420	13	22	,	,	PUNCT
ijtc-420	13	23	only	only	ADV
ijtc-420	13	24	21	21	NUM
ijtc-420	13	25	of	of	ADP
ijtc-420	13	26	32	32	NUM
ijtc-420	13	27	employees	employee	NOUN
ijtc-420	13	28	(	(	PUNCT
ijtc-420	13	29	65.6	65.6	NUM
ijtc-420	13	30	percent	percent	NOUN
ijtc-420	13	31	)	)	PUNCT
ijtc-420	13	32	believe	believe	VERB
ijtc-420	13	33	indonesia	indonesia	PROPN
ijtc-420	13	34	is	be	AUX
ijtc-420	13	35	prepared	prepared	ADJ
ijtc-420	13	36	to	to	PART
ijtc-420	13	37	impose	impose	VERB
ijtc-420	13	38	the	the	DET
ijtc-420	13	39	new	new	ADJ
ijtc-420	13	40	tax	tax	NOUN
ijtc-420	13	41	.	.	PUNCT
ijtc-420	14	1	at	at	ADP
ijtc-420	14	2	the	the	DET
ijtc-420	14	3	same	same	ADJ
ijtc-420	14	4	time	time	NOUN
ijtc-420	14	5	,	,	PUNCT
ijtc-420	14	6	11	11	NUM
ijtc-420	14	7	employees	employee	NOUN
ijtc-420	14	8	doubt	doubt	VERB
ijtc-420	14	9	the	the	DET
ijtc-420	14	10	implementation	implementation	NOUN
ijtc-420	14	11	due	due	ADP
ijtc-420	14	12	to	to	ADP
ijtc-420	14	13	lack	lack	NOUN
ijtc-420	14	14	of	of	ADP
ijtc-420	14	15	human	human	ADJ
ijtc-420	14	16	resources	resource	NOUN
ijtc-420	14	17	,	,	PUNCT
ijtc-420	14	18	derived	derive	VERB
ijtc-420	14	19	rules	rule	NOUN
ijtc-420	14	20	,	,	PUNCT
ijtc-420	14	21	and	and	CCONJ
ijtc-420	14	22	regulation	regulation	NOUN
ijtc-420	14	23	dissemination	dissemination	NOUN
ijtc-420	14	24	.	.	PUNCT
ijtc-420	15	1	keywords	keyword	NOUN
ijtc-420	15	2	:	:	PUNCT
ijtc-420	15	3	carbon	carbon	NOUN
ijtc-420	15	4	tax	tax	NOUN
ijtc-420	15	5	,	,	PUNCT
ijtc-420	15	6	tax	tax	NOUN
ijtc-420	15	7	,	,	PUNCT
ijtc-420	15	8	climate	climate	NOUN
ijtc-420	15	9	change	change	NOUN
ijtc-420	15	10	,	,	PUNCT
ijtc-420	15	11	indonesia	indonesia	PROPN
ijtc-420	15	12	.	.	PUNCT
ijtc-420	15	13	.	.	PUNCT
ijtc-420	16	1	this	this	PRON
ijtc-420	16	2	is	be	AUX
ijtc-420	16	3	an	an	DET
ijtc-420	16	4	open	open	ADJ
ijtc-420	16	5	access	access	NOUN
ijtc-420	16	6	article	article	NOUN
ijtc-420	16	7	under	under	ADP
ijtc-420	16	8	the	the	DET
ijtc-420	16	9	cc	cc	NOUN
ijtc-420	16	10	-	-	PUNCT
ijtc-420	16	11	by	by	ADP
ijtc-420	16	12	4.0	4.0	NUM
ijtc-420	16	13	license	license	NOUN
ijtc-420	16	14	.	.	PUNCT
ijtc-420	17	1	introduction	introduction	NOUN
ijtc-420	17	2	indonesia	indonesia	PROPN
ijtc-420	17	3	’s	’s	PART
ijtc-420	17	4	geographic	geographic	ADJ
ijtc-420	17	5	positioning	positioning	NOUN
ijtc-420	17	6	makes	make	VERB
ijtc-420	17	7	it	it	PRON
ijtc-420	17	8	highly	highly	ADV
ijtc-420	17	9	vulnerable	vulnerable	ADJ
ijtc-420	17	10	to	to	ADP
ijtc-420	17	11	climate	climate	NOUN
ijtc-420	17	12	change	change	NOUN
ijtc-420	17	13	.	.	PUNCT
ijtc-420	18	1	as	as	SCONJ
ijtc-420	18	2	the	the	DET
ijtc-420	18	3	largest	large	ADJ
ijtc-420	18	4	archipelagic	archipelagic	ADJ
ijtc-420	18	5	country	country	NOUN
ijtc-420	18	6	consists	consist	VERB
ijtc-420	18	7	of	of	ADP
ijtc-420	18	8	17,508	17,508	NUM
ijtc-420	18	9	islands	island	NOUN
ijtc-420	18	10	straddling	straddle	VERB
ijtc-420	18	11	the	the	DET
ijtc-420	18	12	equator	equator	NOUN
ijtc-420	18	13	,	,	PUNCT
ijtc-420	18	14	its	its	PRON
ijtc-420	18	15	archipelago	archipelago	NOUN
ijtc-420	18	16	is	be	AUX
ijtc-420	18	17	at	at	ADP
ijtc-420	18	18	a	a	DET
ijtc-420	18	19	crossroads	crossroad	NOUN
ijtc-420	18	20	between	between	ADP
ijtc-420	18	21	two	two	NUM
ijtc-420	18	22	oceans	ocean	NOUN
ijtc-420	18	23	,	,	PUNCT
ijtc-420	18	24	the	the	DET
ijtc-420	18	25	pacific	pacific	PROPN
ijtc-420	18	26	and	and	CCONJ
ijtc-420	18	27	the	the	DET
ijtc-420	18	28	indian	indian	ADJ
ijtc-420	18	29	ocean	ocean	PROPN
ijtc-420	18	30	,	,	PUNCT
ijtc-420	18	31	and	and	CCONJ
ijtc-420	18	32	bridges	bridge	NOUN
ijtc-420	18	33	two	two	NUM
ijtc-420	18	34	continents	continent	NOUN
ijtc-420	18	35	,	,	PUNCT
ijtc-420	18	36	australia	australia	PROPN
ijtc-420	18	37	and	and	CCONJ
ijtc-420	18	38	asia	asia	PROPN
ijtc-420	18	39	.	.	PUNCT
ijtc-420	19	1	from	from	ADP
ijtc-420	19	2	1981	1981	NUM
ijtc-420	19	3	-	-	SYM
ijtc-420	19	4	2018	2018	NUM
ijtc-420	19	5	,	,	PUNCT
ijtc-420	19	6	indonesia	indonesia	PROPN
ijtc-420	19	7	experienced	experience	VERB
ijtc-420	19	8	a	a	DET
ijtc-420	19	9	trend	trend	NOUN
ijtc-420	19	10	of	of	ADP
ijtc-420	19	11	rising	rise	VERB
ijtc-420	19	12	temperature	temperature	NOUN
ijtc-420	19	13	around	around	ADP
ijtc-420	19	14	0.03	0.03	NUM
ijtc-420	19	15	°	°	SYM
ijtc-420	19	16	c	c	NOUN
ijtc-420	19	17	per	per	ADP
ijtc-420	19	18	year	year	NOUN
ijtc-420	19	19	(	(	PUNCT
ijtc-420	19	20	selvi	selvi	PROPN
ijtc-420	19	21	et	et	PROPN
ijtc-420	19	22	al	al	PROPN
ijtc-420	19	23	.	.	PROPN
ijtc-420	19	24	,	,	PUNCT
ijtc-420	19	25	2020	2020	NUM
ijtc-420	19	26	)	)	PUNCT
ijtc-420	19	27	.	.	PUNCT
ijtc-420	20	1	while	while	SCONJ
ijtc-420	20	2	from	from	ADP
ijtc-420	20	3	2010	2010	NUM
ijtc-420	20	4	-	-	SYM
ijtc-420	20	5	2018	2018	NUM
ijtc-420	20	6	,	,	PUNCT
ijtc-420	20	7	greenhouse	greenhouse	NOUN
ijtc-420	20	8	gas	gas	NOUN
ijtc-420	20	9	emissions	emission	NOUN
ijtc-420	20	10	(	(	PUNCT
ijtc-420	20	11	ghg	ghg	PROPN
ijtc-420	20	12	)	)	PUNCT
ijtc-420	20	13	nationally	nationally	ADV
ijtc-420	20	14	experienced	experience	VERB
ijtc-420	20	15	an	an	DET
ijtc-420	20	16	upward	upward	ADJ
ijtc-420	20	17	trend	trend	NOUN
ijtc-420	20	18	of	of	ADP
ijtc-420	20	19	about	about	ADV
ijtc-420	20	20	4.3	4.3	NUM
ijtc-420	20	21	percent	percent	NOUN
ijtc-420	20	22	per	per	ADP
ijtc-420	20	23	year	year	NOUN
ijtc-420	20	24	lead	lead	NOUN
ijtc-420	20	25	to	to	ADP
ijtc-420	20	26	an	an	DET
ijtc-420	20	27	increased	increase	VERB
ijtc-420	20	28	sea	sea	NOUN
ijtc-420	20	29	level	level	NOUN
ijtc-420	20	30	of	of	ADP
ijtc-420	20	31	0.8	0.8	NUM
ijtc-420	20	32	-	-	SYM
ijtc-420	20	33	1.2	1.2	NUM
ijtc-420	20	34	cm	cm	NOUN
ijtc-420	20	35	/	/	SYM
ijtc-420	20	36	year	year	NOUN
ijtc-420	20	37	,	,	PUNCT
ijtc-420	20	38	while	while	SCONJ
ijtc-420	20	39	about	about	ADV
ijtc-420	20	40	65	65	NUM
ijtc-420	20	41	percent	percent	NOUN
ijtc-420	20	42	of	of	ADP
ijtc-420	20	43	the	the	DET
ijtc-420	20	44	population	population	NOUN
ijtc-420	20	45	lives	live	VERB
ijtc-420	20	46	in	in	ADP
ijtc-420	20	47	coastal	coastal	ADJ
ijtc-420	20	48	areas	area	NOUN
ijtc-420	20	49	(	(	PUNCT
ijtc-420	20	50	ministry	ministry	PROPN
ijtc-420	20	51	of	of	ADP
ijtc-420	20	52	finance	finance	PROPN
ijtc-420	20	53	republic	republic	PROPN
ijtc-420	20	54	indonesia	indonesia	PROPN
ijtc-420	20	55	,	,	PUNCT
ijtc-420	20	56	2021	2021	NUM
ijtc-420	20	57	)	)	PUNCT
ijtc-420	20	58	.	.	PUNCT
ijtc-420	21	1	rising	rise	VERB
ijtc-420	21	2	sea	sea	NOUN
ijtc-420	21	3	surface	surface	NOUN
ijtc-420	21	4	temperatures	temperature	NOUN
ijtc-420	21	5	are	be	AUX
ijtc-420	21	6	causing	cause	VERB
ijtc-420	21	7	the	the	DET
ijtc-420	21	8	extinction	extinction	NOUN
ijtc-420	21	9	of	of	ADP
ijtc-420	21	10	coral	coral	ADJ
ijtc-420	21	11	reefs	reef	NOUN
ijtc-420	21	12	,	,	PUNCT
ijtc-420	21	13	seaweed	seaweed	NOUN
ijtc-420	21	14	,	,	PUNCT
ijtc-420	21	15	mangroves	mangrove	NOUN
ijtc-420	21	16	,	,	PUNCT
ijtc-420	21	17	some	some	DET
ijtc-420	21	18	biodiversity	biodiversity	NOUN
ijtc-420	21	19	and	and	CCONJ
ijtc-420	21	20	marine	marine	ADJ
ijtc-420	21	21	ecosystems	ecosystem	NOUN
ijtc-420	21	22	(	(	PUNCT
ijtc-420	21	23	ratnawati	ratnawati	PROPN
ijtc-420	21	24	,	,	PUNCT
ijtc-420	21	25	2016	2016	NUM
ijtc-420	21	26	)	)	PUNCT
ijtc-420	21	27	.	.	PUNCT
ijtc-420	22	1	it	it	PRON
ijtc-420	22	2	also	also	ADV
ijtc-420	22	3	raises	raise	VERB
ijtc-420	22	4	the	the	DET
ijtc-420	22	5	levels	level	NOUN
ijtc-420	22	6	of	of	ADP
ijtc-420	22	7	severe	severe	ADJ
ijtc-420	22	8	floods	flood	NOUN
ijtc-420	22	9	and	and	CCONJ
ijtc-420	22	10	droughts	drought	NOUN
ijtc-420	22	11	that	that	PRON
ijtc-420	22	12	will	will	AUX
ijtc-420	22	13	exacerbate	exacerbate	VERB
ijtc-420	22	14	the	the	DET
ijtc-420	22	15	scarcity	scarcity	NOUN
ijtc-420	22	16	of	of	ADP
ijtc-420	22	17	clean	clean	ADJ
ijtc-420	22	18	water	water	NOUN
ijtc-420	22	19	.	.	PUNCT
ijtc-420	23	1	according	accord	VERB
ijtc-420	23	2	to	to	ADP
ijtc-420	23	3	the	the	DET
ijtc-420	23	4	ndc	ndc	NOUN
ijtc-420	23	5	(	(	PUNCT
ijtc-420	23	6	2016	2016	NUM
ijtc-420	23	7	)	)	PUNCT
ijtc-420	23	8	,	,	PUNCT
ijtc-420	23	9	climate	climate	NOUN
ijtc-420	23	10	change	change	NOUN
ijtc-420	23	11	can	can	AUX
ijtc-420	23	12	increase	increase	VERB
ijtc-420	23	13	disaster	disaster	NOUN
ijtc-420	23	14	risk	risk	NOUN
ijtc-420	23	15	hydrometeorology	hydrometeorology	NOUN
ijtc-420	23	16	,	,	PUNCT
ijtc-420	23	17	which	which	PRON
ijtc-420	23	18	reaches	reach	VERB
ijtc-420	23	19	80	80	NUM
ijtc-420	23	20	percent	percent	NOUN
ijtc-420	23	21	of	of	ADP
ijtc-420	23	22	the	the	DET
ijtc-420	23	23	total	total	ADJ
ijtc-420	23	24	disaster	disaster	NOUN
ijtc-420	23	25	in	in	ADP
ijtc-420	23	26	indonesia	indonesia	PROPN
ijtc-420	23	27	(	(	PUNCT
ijtc-420	23	28	ministry	ministry	PROPN
ijtc-420	23	29	of	of	ADP
ijtc-420	23	30	environment	environment	NOUN
ijtc-420	23	31	and	and	CCONJ
ijtc-420	23	32	forestry	forestry	NOUN
ijtc-420	23	33	of	of	ADP
ijtc-420	23	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	23	35	mailto:ryand.nugraha@gmail.com	mailto:ryand.nugraha@gmail.com	PROPN
ijtc-420	23	36	https://doi.org/10.52728/ijtc.v4i1.420	https://doi.org/10.52728/ijtc.v4i1.420	NOUN
ijtc-420	23	37	climate	climate	NOUN
ijtc-420	23	38	change	change	NOUN
ijtc-420	23	39	,	,	PUNCT
ijtc-420	23	40	carbon	carbon	NOUN
ijtc-420	23	41	tax	tax	NOUN
ijtc-420	23	42	,	,	PUNCT
ijtc-420	23	43	and	and	CCONJ
ijtc-420	23	44	the	the	DET
ijtc-420	23	45	indonesian	indonesian	ADJ
ijtc-420	23	46	directorate	directorate	ADJ
ijtc-420	23	47	general	general	NOUN
ijtc-420	23	48	of	of	ADP
ijtc-420	23	49	taxes	taxis	NOUN
ijtc-420	23	50	preparedness	preparedness	NOUN
ijtc-420	23	51	in	in	ADP
ijtc-420	23	52	implementing	implement	VERB
ijtc-420	23	53	the	the	DET
ijtc-420	23	54	new	new	ADJ
ijtc-420	23	55	carbon	carbon	NOUN
ijtc-420	23	56	tax	tax	NOUN
ijtc-420	23	57	nugraha	nugraha	NOUN
ijtc-420	23	58	and	and	CCONJ
ijtc-420	23	59	bologun	bologun	PROPN
ijtc-420	23	60	36	36	NUM
ijtc-420	23	61	|	|	ADV
ijtc-420	23	62	ilomata	ilomata	PROPN
ijtc-420	23	63	international	international	ADJ
ijtc-420	23	64	journal	journal	NOUN
ijtc-420	23	65	of	of	ADP
ijtc-420	23	66	tax	tax	PROPN
ijtc-420	23	67	&	&	CCONJ
ijtc-420	23	68	accounting	accounting	PROPN
ijtc-420	23	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	23	70	indonesia	indonesia	PROPN
ijtc-420	23	71	,	,	PUNCT
ijtc-420	23	72	2016	2016	NUM
ijtc-420	23	73	)	)	PUNCT
ijtc-420	23	74	.	.	PUNCT
ijtc-420	24	1	overall	overall	ADJ
ijtc-420	24	2	,	,	PUNCT
ijtc-420	24	3	potential	potential	ADJ
ijtc-420	24	4	economic	economic	ADJ
ijtc-420	24	5	loss	loss	NOUN
ijtc-420	24	6	indonesia	indonesia	PROPN
ijtc-420	24	7	can	can	AUX
ijtc-420	24	8	achieve	achieve	VERB
ijtc-420	24	9	0.66	0.66	NUM
ijtc-420	24	10	percent	percent	NOUN
ijtc-420	24	11	to	to	ADP
ijtc-420	24	12	3.45	3.45	NUM
ijtc-420	24	13	percent	percent	NOUN
ijtc-420	24	14	of	of	ADP
ijtc-420	24	15	gdp	gdp	NOUN
ijtc-420	24	16	by	by	ADP
ijtc-420	24	17	2030	2030	NUM
ijtc-420	24	18	(	(	PUNCT
ijtc-420	24	19	ministry	ministry	NOUN
ijtc-420	24	20	of	of	ADP
ijtc-420	24	21	environment	environment	NOUN
ijtc-420	24	22	and	and	CCONJ
ijtc-420	24	23	forestry	forestry	NOUN
ijtc-420	24	24	of	of	ADP
ijtc-420	24	25	indonesia	indonesia	PROPN
ijtc-420	24	26	,	,	PUNCT
ijtc-420	24	27	2020	2020	NUM
ijtc-420	24	28	)	)	PUNCT
ijtc-420	24	29	.	.	PUNCT
ijtc-420	25	1	thus	thus	ADV
ijtc-420	25	2	,	,	PUNCT
ijtc-420	25	3	indonesia	indonesia	PROPN
ijtc-420	25	4	needs	need	VERB
ijtc-420	25	5	to	to	PART
ijtc-420	25	6	prioritize	prioritize	VERB
ijtc-420	25	7	climate	climate	NOUN
ijtc-420	25	8	issues	issue	NOUN
ijtc-420	25	9	and	and	CCONJ
ijtc-420	25	10	introduce	introduce	VERB
ijtc-420	25	11	its	its	PRON
ijtc-420	25	12	carbon	carbon	NOUN
ijtc-420	25	13	tax	tax	NOUN
ijtc-420	25	14	policy	policy	NOUN
ijtc-420	25	15	to	to	PART
ijtc-420	25	16	restrain	restrain	VERB
ijtc-420	25	17	energy	energy	NOUN
ijtc-420	25	18	sector	sector	NOUN
ijtc-420	25	19	emission	emission	NOUN
ijtc-420	25	20	growth	growth	NOUN
ijtc-420	25	21	,	,	PUNCT
ijtc-420	25	22	including	include	VERB
ijtc-420	25	23	shifting	shift	VERB
ijtc-420	25	24	to	to	PART
ijtc-420	25	25	develop	develop	VERB
ijtc-420	25	26	lower	low	ADJ
ijtc-420	25	27	-	-	PUNCT
ijtc-420	25	28	carbon	carbon	NOUN
ijtc-420	25	29	energy	energy	NOUN
ijtc-420	25	30	markets	market	NOUN
ijtc-420	25	31	and	and	CCONJ
ijtc-420	25	32	improving	improve	VERB
ijtc-420	25	33	energy	energy	NOUN
ijtc-420	25	34	efficiency	efficiency	NOUN
ijtc-420	25	35	policy	policy	NOUN
ijtc-420	25	36	.	.	PUNCT
ijtc-420	26	1	therefore	therefore	ADV
ijtc-420	26	2	,	,	PUNCT
ijtc-420	26	3	through	through	ADP
ijtc-420	26	4	the	the	DET
ijtc-420	26	5	directorate	directorate	ADJ
ijtc-420	26	6	general	general	NOUN
ijtc-420	26	7	of	of	ADP
ijtc-420	26	8	taxes	taxis	NOUN
ijtc-420	26	9	(	(	PUNCT
ijtc-420	26	10	dgt	dgt	NOUN
ijtc-420	26	11	)	)	PUNCT
ijtc-420	26	12	,	,	PUNCT
ijtc-420	26	13	the	the	DET
ijtc-420	26	14	government	government	NOUN
ijtc-420	26	15	has	have	AUX
ijtc-420	26	16	been	be	AUX
ijtc-420	26	17	enacting	enact	VERB
ijtc-420	26	18	policies	policy	NOUN
ijtc-420	26	19	to	to	PART
ijtc-420	26	20	decrease	decrease	VERB
ijtc-420	26	21	the	the	DET
ijtc-420	26	22	growth	growth	NOUN
ijtc-420	26	23	of	of	ADP
ijtc-420	26	24	greenhouse	greenhouse	NOUN
ijtc-420	26	25	gas	gas	NOUN
ijtc-420	26	26	emissions	emission	NOUN
ijtc-420	26	27	from	from	ADP
ijtc-420	26	28	the	the	DET
ijtc-420	26	29	energy	energy	NOUN
ijtc-420	26	30	sector	sector	NOUN
ijtc-420	26	31	,	,	PUNCT
ijtc-420	26	32	including	include	VERB
ijtc-420	26	33	transitioning	transition	VERB
ijtc-420	26	34	to	to	ADP
ijtc-420	26	35	lower	low	ADJ
ijtc-420	26	36	-	-	PUNCT
ijtc-420	26	37	carbon	carbon	NOUN
ijtc-420	26	38	energy	energy	NOUN
ijtc-420	26	39	markets	market	NOUN
ijtc-420	26	40	(	(	PUNCT
ijtc-420	26	41	septiani	septiani	NOUN
ijtc-420	26	42	et	et	PROPN
ijtc-420	26	43	al	al	PROPN
ijtc-420	26	44	.	.	PROPN
ijtc-420	26	45	,	,	PUNCT
ijtc-420	26	46	2017	2017	NUM
ijtc-420	26	47	)	)	PUNCT
ijtc-420	26	48	.	.	PUNCT
ijtc-420	27	1	on	on	ADP
ijtc-420	27	2	october	october	PROPN
ijtc-420	27	3	7th	7th	NOUN
ijtc-420	27	4	,	,	PUNCT
ijtc-420	27	5	2021	2021	NUM
ijtc-420	27	6	,	,	PUNCT
ijtc-420	27	7	indonesia	indonesia	PROPN
ijtc-420	27	8	passed	pass	VERB
ijtc-420	27	9	a	a	DET
ijtc-420	27	10	carbon	carbon	NOUN
ijtc-420	27	11	tax	tax	NOUN
ijtc-420	27	12	of	of	ADP
ijtc-420	27	13	idr30	idr30	PROPN
ijtc-420	27	14	(	(	PUNCT
ijtc-420	27	15	usd0.002	usd0.002	ADJ
ijtc-420	27	16	)	)	PUNCT
ijtc-420	27	17	per	per	ADP
ijtc-420	27	18	kilogram	kilogram	NOUN
ijtc-420	27	19	of	of	ADP
ijtc-420	27	20	co2	co2	NOUN
ijtc-420	27	21	equivalent	equivalent	NOUN
ijtc-420	27	22	(	(	PUNCT
ijtc-420	27	23	co2e	co2e	PROPN
ijtc-420	27	24	)	)	PUNCT
ijtc-420	27	25	or	or	CCONJ
ijtc-420	27	26	usd2.13	usd2.13	PROPN
ijtc-420	27	27	per	per	ADP
ijtc-420	27	28	ton	ton	NOUN
ijtc-420	27	29	of	of	ADP
ijtc-420	27	30	co2	co2	NOUN
ijtc-420	27	31	emission	emission	NOUN
ijtc-420	27	32	above	above	ADP
ijtc-420	27	33	the	the	DET
ijtc-420	27	34	stipulated	stipulate	VERB
ijtc-420	27	35	cap	cap	NOUN
ijtc-420	27	36	under	under	ADP
ijtc-420	27	37	the	the	DET
ijtc-420	27	38	law	law	NOUN
ijtc-420	27	39	no	no	NOUN
ijtc-420	27	40	.	.	NOUN
ijtc-420	27	41	7	7	NUM
ijtc-420	27	42	the	the	DET
ijtc-420	27	43	year	year	NOUN
ijtc-420	27	44	2021	2021	NUM
ijtc-420	27	45	on	on	ADP
ijtc-420	27	46	the	the	DET
ijtc-420	27	47	harmonization	harmonization	NOUN
ijtc-420	27	48	of	of	ADP
ijtc-420	27	49	tax	tax	NOUN
ijtc-420	27	50	regulations	regulation	NOUN
ijtc-420	27	51	(	(	PUNCT
ijtc-420	27	52	uu	uu	X
ijtc-420	27	53	hpp	hpp	PROPN
ijtc-420	27	54	)	)	PUNCT
ijtc-420	27	55	(	(	PUNCT
ijtc-420	27	56	simatupang	simatupang	NOUN
ijtc-420	27	57	et	et	PROPN
ijtc-420	27	58	al	al	PROPN
ijtc-420	27	59	.	.	PROPN
ijtc-420	27	60	,	,	PUNCT
ijtc-420	27	61	2021	2021	NUM
ijtc-420	27	62	)	)	PUNCT
ijtc-420	27	63	.	.	PUNCT
ijtc-420	28	1	the	the	DET
ijtc-420	28	2	carbon	carbon	NOUN
ijtc-420	28	3	tax	tax	NOUN
ijtc-420	28	4	itself	itself	PRON
ijtc-420	28	5	is	be	AUX
ijtc-420	28	6	based	base	VERB
ijtc-420	28	7	on	on	ADP
ijtc-420	28	8	a	a	DET
ijtc-420	28	9	cap	cap	NOUN
ijtc-420	28	10	and	and	CCONJ
ijtc-420	28	11	tax	tax	NOUN
ijtc-420	28	12	system	system	NOUN
ijtc-420	28	13	,	,	PUNCT
ijtc-420	28	14	which	which	PRON
ijtc-420	28	15	puts	put	VERB
ijtc-420	28	16	a	a	DET
ijtc-420	28	17	fee	fee	NOUN
ijtc-420	28	18	on	on	ADP
ijtc-420	28	19	carbon	carbon	NOUN
ijtc-420	28	20	emissions	emission	NOUN
ijtc-420	28	21	that	that	PRON
ijtc-420	28	22	exceed	exceed	VERB
ijtc-420	28	23	a	a	DET
ijtc-420	28	24	predetermined	predetermined	ADJ
ijtc-420	28	25	cap	cap	NOUN
ijtc-420	28	26	.	.	PUNCT
ijtc-420	29	1	beginning	begin	VERB
ijtc-420	29	2	in	in	ADP
ijtc-420	29	3	april	april	PROPN
ijtc-420	29	4	2022	2022	NUM
ijtc-420	29	5	,	,	PUNCT
ijtc-420	29	6	the	the	DET
ijtc-420	29	7	directorate	directorate	ADJ
ijtc-420	29	8	general	general	NOUN
ijtc-420	29	9	of	of	ADP
ijtc-420	29	10	taxes	taxis	NOUN
ijtc-420	29	11	intends	intend	VERB
ijtc-420	29	12	to	to	PART
ijtc-420	29	13	trial	trial	VERB
ijtc-420	29	14	the	the	DET
ijtc-420	29	15	coal	coal	NOUN
ijtc-420	29	16	-	-	PUNCT
ijtc-420	29	17	fired	fire	VERB
ijtc-420	29	18	power	power	NOUN
ijtc-420	29	19	generation	generation	NOUN
ijtc-420	29	20	industry	industry	NOUN
ijtc-420	29	21	tax	tax	NOUN
ijtc-420	29	22	.	.	PUNCT
ijtc-420	30	1	while	while	SCONJ
ijtc-420	30	2	in	in	ADP
ijtc-420	30	3	2025	2025	NUM
ijtc-420	30	4	,	,	PUNCT
ijtc-420	30	5	indonesia	indonesia	PROPN
ijtc-420	30	6	wants	want	VERB
ijtc-420	30	7	to	to	PART
ijtc-420	30	8	develop	develop	VERB
ijtc-420	30	9	a	a	DET
ijtc-420	30	10	carbon	carbon	NOUN
ijtc-420	30	11	trading	trading	NOUN
ijtc-420	30	12	market	market	NOUN
ijtc-420	30	13	and	and	CCONJ
ijtc-420	30	14	broaden	broaden	VERB
ijtc-420	30	15	the	the	DET
ijtc-420	30	16	carbon	carbon	NOUN
ijtc-420	30	17	tax	tax	NOUN
ijtc-420	30	18	to	to	ADP
ijtc-420	30	19	industries	industry	NOUN
ijtc-420	30	20	other	other	ADJ
ijtc-420	30	21	than	than	ADP
ijtc-420	30	22	coal	coal	NOUN
ijtc-420	30	23	-	-	PUNCT
ijtc-420	30	24	fired	fire	VERB
ijtc-420	30	25	power	power	NOUN
ijtc-420	30	26	generating	generate	VERB
ijtc-420	30	27	to	to	PART
ijtc-420	30	28	reduce	reduce	VERB
ijtc-420	30	29	more	more	ADJ
ijtc-420	30	30	co2	co2	NOUN
ijtc-420	30	31	emissions	emission	NOUN
ijtc-420	30	32	.	.	PUNCT
ijtc-420	31	1	however	however	ADV
ijtc-420	31	2	,	,	PUNCT
ijtc-420	31	3	most	most	ADJ
ijtc-420	31	4	indonesians	indonesians	PROPN
ijtc-420	31	5	,	,	PUNCT
ijtc-420	31	6	including	include	VERB
ijtc-420	31	7	dgt	dgt	NOUN
ijtc-420	31	8	’s	’s	PART
ijtc-420	31	9	employees	employee	NOUN
ijtc-420	31	10	themselves	themselves	PRON
ijtc-420	31	11	,	,	PUNCT
ijtc-420	31	12	may	may	AUX
ijtc-420	31	13	be	be	AUX
ijtc-420	31	14	unaware	unaware	ADJ
ijtc-420	31	15	of	of	ADP
ijtc-420	31	16	climate	climate	NOUN
ijtc-420	31	17	change	change	NOUN
ijtc-420	31	18	and	and	CCONJ
ijtc-420	31	19	its	its	PRON
ijtc-420	31	20	carbon	carbon	NOUN
ijtc-420	31	21	tax	tax	NOUN
ijtc-420	31	22	implications	implication	NOUN
ijtc-420	31	23	.	.	PUNCT
ijtc-420	32	1	climate	climate	NOUN
ijtc-420	32	2	change	change	NOUN
ijtc-420	32	3	is	be	AUX
ijtc-420	32	4	not	not	PART
ijtc-420	32	5	a	a	DET
ijtc-420	32	6	significant	significant	ADJ
ijtc-420	32	7	concern	concern	NOUN
ijtc-420	32	8	in	in	ADP
ijtc-420	32	9	this	this	DET
ijtc-420	32	10	developing	develop	VERB
ijtc-420	32	11	economy	economy	NOUN
ijtc-420	32	12	(	(	PUNCT
ijtc-420	32	13	dinesh	dinesh	PROPN
ijtc-420	32	14	et	et	PROPN
ijtc-420	32	15	al	al	PROPN
ijtc-420	32	16	.	.	PROPN
ijtc-420	32	17	,	,	PUNCT
ijtc-420	32	18	2021	2021	NUM
ijtc-420	32	19	;	;	PUNCT
ijtc-420	32	20	nugroho	nugroho	NOUN
ijtc-420	32	21	,	,	PUNCT
ijtc-420	32	22	2020	2020	NUM
ijtc-420	32	23	)	)	PUNCT
ijtc-420	32	24	.	.	PUNCT
ijtc-420	33	1	the	the	DET
ijtc-420	33	2	majority	majority	NOUN
ijtc-420	33	3	of	of	ADP
ijtc-420	33	4	public	public	ADJ
ijtc-420	33	5	debates	debate	NOUN
ijtc-420	33	6	in	in	ADP
ijtc-420	33	7	indonesia	indonesia	PROPN
ijtc-420	33	8	are	be	AUX
ijtc-420	33	9	centered	center	VERB
ijtc-420	33	10	on	on	ADP
ijtc-420	33	11	economic	economic	ADJ
ijtc-420	33	12	development	development	NOUN
ijtc-420	33	13	and	and	CCONJ
ijtc-420	33	14	poverty	poverty	NOUN
ijtc-420	33	15	eradication	eradication	NOUN
ijtc-420	33	16	.	.	PUNCT
ijtc-420	34	1	according	accord	VERB
ijtc-420	34	2	to	to	ADP
ijtc-420	34	3	a	a	DET
ijtc-420	34	4	study	study	NOUN
ijtc-420	34	5	conducted	conduct	VERB
ijtc-420	34	6	by	by	ADP
ijtc-420	34	7	bohensky	bohensky	NOUN
ijtc-420	34	8	(	(	PUNCT
ijtc-420	34	9	2013	2013	NUM
ijtc-420	34	10	)	)	PUNCT
ijtc-420	34	11	,	,	PUNCT
ijtc-420	34	12	81.9	81.9	NUM
ijtc-420	34	13	percent	percent	NOUN
ijtc-420	34	14	of	of	ADP
ijtc-420	34	15	interviewed	interview	VERB
ijtc-420	34	16	families	family	NOUN
ijtc-420	34	17	in	in	ADP
ijtc-420	34	18	indonesia	indonesia	PROPN
ijtc-420	34	19	are	be	AUX
ijtc-420	34	20	concerned	concerned	ADJ
ijtc-420	34	21	about	about	ADP
ijtc-420	34	22	climate	climate	NOUN
ijtc-420	34	23	change	change	NOUN
ijtc-420	34	24	.	.	PUNCT
ijtc-420	35	1	nonetheless	nonetheless	ADV
ijtc-420	35	2	,	,	PUNCT
ijtc-420	35	3	reactive	reactive	ADJ
ijtc-420	35	4	activities	activity	NOUN
ijtc-420	35	5	are	be	AUX
ijtc-420	35	6	taken	take	VERB
ijtc-420	35	7	in	in	ADP
ijtc-420	35	8	38.9	38.9	NUM
ijtc-420	35	9	percent	percent	NOUN
ijtc-420	35	10	of	of	ADP
ijtc-420	35	11	those	those	DET
ijtc-420	35	12	individuals	individual	NOUN
ijtc-420	35	13	,	,	PUNCT
ijtc-420	35	14	while	while	SCONJ
ijtc-420	35	15	proactive	proactive	ADJ
ijtc-420	35	16	steps	step	NOUN
ijtc-420	35	17	are	be	AUX
ijtc-420	35	18	taken	take	VERB
ijtc-420	35	19	in	in	ADP
ijtc-420	35	20	28.2	28.2	NUM
ijtc-420	35	21	percent	percent	NOUN
ijtc-420	35	22	(	(	PUNCT
ijtc-420	35	23	bohensky	bohensky	NOUN
ijtc-420	35	24	et	et	NOUN
ijtc-420	35	25	al	al	PROPN
ijtc-420	35	26	.	.	PROPN
ijtc-420	35	27	,	,	PUNCT
ijtc-420	35	28	2013	2013	NUM
ijtc-420	35	29	)	)	PUNCT
ijtc-420	35	30	.	.	PUNCT
ijtc-420	36	1	these	these	DET
ijtc-420	36	2	findings	finding	NOUN
ijtc-420	36	3	imply	imply	VERB
ijtc-420	36	4	that	that	SCONJ
ijtc-420	36	5	the	the	DET
ijtc-420	36	6	indonesians	indonesians	PROPN
ijtc-420	36	7	has	have	AUX
ijtc-420	36	8	not	not	PART
ijtc-420	36	9	correctly	correctly	ADV
ijtc-420	36	10	understood	understand	VERB
ijtc-420	36	11	the	the	DET
ijtc-420	36	12	idea	idea	NOUN
ijtc-420	36	13	of	of	ADP
ijtc-420	36	14	climate	climate	NOUN
ijtc-420	36	15	change	change	NOUN
ijtc-420	36	16	.	.	PUNCT
ijtc-420	37	1	thus	thus	ADV
ijtc-420	37	2	,	,	PUNCT
ijtc-420	37	3	promoting	promote	VERB
ijtc-420	37	4	adequate	adequate	ADJ
ijtc-420	37	5	climate	climate	NOUN
ijtc-420	37	6	change	change	NOUN
ijtc-420	37	7	information	information	NOUN
ijtc-420	37	8	may	may	AUX
ijtc-420	37	9	be	be	AUX
ijtc-420	37	10	one	one	NUM
ijtc-420	37	11	way	way	NOUN
ijtc-420	37	12	to	to	PART
ijtc-420	37	13	enhance	enhance	VERB
ijtc-420	37	14	awareness	awareness	NOUN
ijtc-420	37	15	about	about	ADP
ijtc-420	37	16	climate	climate	NOUN
ijtc-420	37	17	change	change	NOUN
ijtc-420	37	18	in	in	ADP
ijtc-420	37	19	indonesia	indonesia	PROPN
ijtc-420	37	20	(	(	PUNCT
ijtc-420	37	21	selvi	selvi	PROPN
ijtc-420	37	22	et	et	PROPN
ijtc-420	37	23	al	al	PROPN
ijtc-420	37	24	.	.	PROPN
ijtc-420	37	25	,	,	PUNCT
ijtc-420	37	26	2020	2020	NUM
ijtc-420	37	27	)	)	PUNCT
ijtc-420	37	28	.	.	PUNCT
ijtc-420	38	1	as	as	SCONJ
ijtc-420	38	2	the	the	DET
ijtc-420	38	3	apparatus	apparatus	NOUN
ijtc-420	38	4	responsible	responsible	ADJ
ijtc-420	38	5	for	for	ADP
ijtc-420	38	6	enacting	enact	VERB
ijtc-420	38	7	the	the	DET
ijtc-420	38	8	new	new	ADJ
ijtc-420	38	9	carbon	carbon	NOUN
ijtc-420	38	10	tax	tax	NOUN
ijtc-420	38	11	law	law	NOUN
ijtc-420	38	12	,	,	PUNCT
ijtc-420	38	13	dgt	dgt	PROPN
ijtc-420	38	14	's	's	PART
ijtc-420	38	15	employee	employee	NOUN
ijtc-420	38	16	's	's	PART
ijtc-420	38	17	growing	grow	VERB
ijtc-420	38	18	environmental	environmental	ADJ
ijtc-420	38	19	consciousness	consciousness	NOUN
ijtc-420	38	20	would	would	AUX
ijtc-420	38	21	affect	affect	VERB
ijtc-420	38	22	public	public	ADJ
ijtc-420	38	23	awareness	awareness	NOUN
ijtc-420	38	24	.	.	PUNCT
ijtc-420	39	1	therefore	therefore	ADV
ijtc-420	39	2	,	,	PUNCT
ijtc-420	39	3	it	it	PRON
ijtc-420	39	4	is	be	AUX
ijtc-420	39	5	critical	critical	ADJ
ijtc-420	39	6	to	to	ADP
ijtc-420	39	7	improving	improve	VERB
ijtc-420	39	8	conversations	conversation	NOUN
ijtc-420	39	9	and	and	CCONJ
ijtc-420	39	10	discourses	discourse	NOUN
ijtc-420	39	11	regarding	regard	VERB
ijtc-420	39	12	climate	climate	NOUN
ijtc-420	39	13	change	change	NOUN
ijtc-420	39	14	and	and	CCONJ
ijtc-420	39	15	its	its	PRON
ijtc-420	39	16	effects	effect	NOUN
ijtc-420	39	17	on	on	ADP
ijtc-420	39	18	dgt	dgt	NOUN
ijtc-420	39	19	's	's	PART
ijtc-420	39	20	employees	employee	NOUN
ijtc-420	39	21	.	.	PUNCT
ijtc-420	40	1	as	as	ADP
ijtc-420	40	2	a	a	DET
ijtc-420	40	3	consequence	consequence	NOUN
ijtc-420	40	4	,	,	PUNCT
ijtc-420	40	5	it	it	PRON
ijtc-420	40	6	would	would	AUX
ijtc-420	40	7	strengthen	strengthen	VERB
ijtc-420	40	8	the	the	DET
ijtc-420	40	9	government	government	NOUN
ijtc-420	40	10	's	's	PART
ijtc-420	40	11	ability	ability	NOUN
ijtc-420	40	12	to	to	PART
ijtc-420	40	13	enact	enact	VERB
ijtc-420	40	14	policies	policy	NOUN
ijtc-420	40	15	aimed	aim	VERB
ijtc-420	40	16	at	at	ADP
ijtc-420	40	17	reducing	reduce	VERB
ijtc-420	40	18	ghg	ghg	PROPN
ijtc-420	40	19	emissions	emission	NOUN
ijtc-420	40	20	.	.	PUNCT
ijtc-420	41	1	this	this	PRON
ijtc-420	41	2	led	lead	VERB
ijtc-420	41	3	us	we	PRON
ijtc-420	41	4	to	to	ADP
ijtc-420	41	5	our	our	PRON
ijtc-420	41	6	primary	primary	ADJ
ijtc-420	41	7	questions	question	NOUN
ijtc-420	41	8	:	:	PUNCT
ijtc-420	41	9	how	how	SCONJ
ijtc-420	41	10	far	far	ADV
ijtc-420	41	11	is	be	AUX
ijtc-420	41	12	indonesia	indonesia	PROPN
ijtc-420	41	13	's	's	PART
ijtc-420	41	14	new	new	ADJ
ijtc-420	41	15	carbon	carbon	NOUN
ijtc-420	41	16	tax	tax	NOUN
ijtc-420	41	17	implementation	implementation	NOUN
ijtc-420	41	18	?	?	PUNCT
ijtc-420	42	1	how	how	SCONJ
ijtc-420	42	2	do	do	AUX
ijtc-420	42	3	dgt	dgt	NOUN
ijtc-420	42	4	employees	employee	NOUN
ijtc-420	42	5	perceive	perceive	ADJ
ijtc-420	42	6	climate	climate	NOUN
ijtc-420	42	7	change	change	NOUN
ijtc-420	42	8	?	?	PUNCT
ijtc-420	43	1	how	how	SCONJ
ijtc-420	43	2	is	be	AUX
ijtc-420	43	3	indonesia	indonesia	PROPN
ijtc-420	43	4	's	's	PART
ijtc-420	43	5	readiness	readiness	NOUN
ijtc-420	43	6	,	,	PUNCT
ijtc-420	43	7	in	in	ADP
ijtc-420	43	8	this	this	DET
ijtc-420	43	9	case	case	NOUN
ijtc-420	43	10	,	,	PUNCT
ijtc-420	43	11	the	the	DET
ijtc-420	43	12	dgt	dgt	NOUN
ijtc-420	43	13	,	,	PUNCT
ijtc-420	43	14	in	in	ADP
ijtc-420	43	15	implementing	implement	VERB
ijtc-420	43	16	the	the	DET
ijtc-420	43	17	carbon	carbon	NOUN
ijtc-420	43	18	tax	tax	NOUN
ijtc-420	43	19	?	?	PUNCT
ijtc-420	44	1	the	the	DET
ijtc-420	44	2	paper	paper	NOUN
ijtc-420	44	3	applies	apply	VERB
ijtc-420	44	4	two	two	NUM
ijtc-420	44	5	qualitative	qualitative	ADJ
ijtc-420	44	6	analyses	analysis	NOUN
ijtc-420	44	7	.	.	PUNCT
ijtc-420	45	1	first	first	ADV
ijtc-420	45	2	,	,	PUNCT
ijtc-420	45	3	we	we	PRON
ijtc-420	45	4	identify	identify	VERB
ijtc-420	45	5	the	the	DET
ijtc-420	45	6	early	early	ADJ
ijtc-420	45	7	stage	stage	NOUN
ijtc-420	45	8	implementation	implementation	NOUN
ijtc-420	45	9	in	in	ADP
ijtc-420	45	10	indonesia	indonesia	PROPN
ijtc-420	45	11	's	's	PART
ijtc-420	45	12	carbon	carbon	NOUN
ijtc-420	45	13	tax	tax	NOUN
ijtc-420	45	14	policy	policy	NOUN
ijtc-420	45	15	(	(	PUNCT
ijtc-420	45	16	ratnawati	ratnawati	PROPN
ijtc-420	45	17	,	,	PUNCT
ijtc-420	45	18	2016	2016	NUM
ijtc-420	45	19	)	)	PUNCT
ijtc-420	45	20	.	.	PUNCT
ijtc-420	46	1	the	the	DET
ijtc-420	46	2	article	article	NOUN
ijtc-420	46	3	also	also	ADV
ijtc-420	46	4	discusses	discuss	VERB
ijtc-420	46	5	carbon	carbon	NOUN
ijtc-420	46	6	policy	policy	NOUN
ijtc-420	46	7	reforms	reform	NOUN
ijtc-420	46	8	applied	apply	VERB
ijtc-420	46	9	in	in	ADP
ijtc-420	46	10	japan	japan	PROPN
ijtc-420	46	11	.	.	PUNCT
ijtc-420	47	1	this	this	PRON
ijtc-420	47	2	is	be	AUX
ijtc-420	47	3	because	because	SCONJ
ijtc-420	47	4	japan	japan	PROPN
ijtc-420	47	5	is	be	AUX
ijtc-420	47	6	the	the	DET
ijtc-420	47	7	first	first	ADJ
ijtc-420	47	8	country	country	NOUN
ijtc-420	47	9	in	in	ADP
ijtc-420	47	10	asia	asia	PROPN
ijtc-420	47	11	to	to	PART
ijtc-420	47	12	run	run	VERB
ijtc-420	47	13	the	the	DET
ijtc-420	47	14	carbon	carbon	NOUN
ijtc-420	47	15	tax	tax	NOUN
ijtc-420	47	16	law	law	NOUN
ijtc-420	47	17	and	and	CCONJ
ijtc-420	47	18	make	make	VERB
ijtc-420	47	19	carbon	carbon	NOUN
ijtc-420	47	20	emissions	emission	NOUN
ijtc-420	47	21	reduction	reduction	NOUN
ijtc-420	47	22	a	a	DET
ijtc-420	47	23	state	state	NOUN
ijtc-420	47	24	’s	’s	PART
ijtc-420	47	25	priority	priority	NOUN
ijtc-420	47	26	(	(	PUNCT
ijtc-420	47	27	fairbrother	fairbrother	NOUN
ijtc-420	47	28	et	et	PROPN
ijtc-420	47	29	al	al	PROPN
ijtc-420	47	30	.	.	PROPN
ijtc-420	47	31	,	,	PUNCT
ijtc-420	47	32	2019	2019	NUM
ijtc-420	47	33	;	;	PUNCT
ijtc-420	48	1	mclaughlin	mclaughlin	PROPN
ijtc-420	48	2	et	et	PROPN
ijtc-420	48	3	al	al	PROPN
ijtc-420	48	4	.	.	PROPN
ijtc-420	48	5	,	,	PUNCT
ijtc-420	48	6	2019	2019	NUM
ijtc-420	48	7	)	)	PUNCT
ijtc-420	48	8	.	.	PUNCT
ijtc-420	49	1	in	in	ADP
ijtc-420	49	2	the	the	DET
ijtc-420	49	3	second	second	ADJ
ijtc-420	49	4	part	part	NOUN
ijtc-420	49	5	,	,	PUNCT
ijtc-420	49	6	the	the	DET
ijtc-420	49	7	author	author	NOUN
ijtc-420	49	8	discovers	discover	VERB
ijtc-420	49	9	dgt	dgt	PROPN
ijtc-420	49	10	employee	employee	NOUN
ijtc-420	49	11	’s	’s	PART
ijtc-420	49	12	perspectives	perspective	NOUN
ijtc-420	49	13	of	of	ADP
ijtc-420	49	14	climate	climate	NOUN
ijtc-420	49	15	change	change	NOUN
ijtc-420	49	16	and	and	CCONJ
ijtc-420	49	17	their	their	PRON
ijtc-420	49	18	preparedness	preparedness	NOUN
ijtc-420	49	19	to	to	PART
ijtc-420	49	20	implement	implement	VERB
ijtc-420	49	21	the	the	DET
ijtc-420	49	22	new	new	ADJ
ijtc-420	49	23	law	law	NOUN
ijtc-420	49	24	in	in	ADP
ijtc-420	49	25	april	april	PROPN
ijtc-420	49	26	2022	2022	NUM
ijtc-420	49	27	.	.	PUNCT
ijtc-420	50	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	50	2	climate	climate	NOUN
ijtc-420	50	3	change	change	NOUN
ijtc-420	50	4	,	,	PUNCT
ijtc-420	50	5	carbon	carbon	NOUN
ijtc-420	50	6	tax	tax	NOUN
ijtc-420	50	7	,	,	PUNCT
ijtc-420	50	8	and	and	CCONJ
ijtc-420	50	9	the	the	DET
ijtc-420	50	10	indonesian	indonesian	ADJ
ijtc-420	50	11	directorate	directorate	ADJ
ijtc-420	50	12	general	general	NOUN
ijtc-420	50	13	of	of	ADP
ijtc-420	50	14	taxes	taxis	NOUN
ijtc-420	50	15	preparedness	preparedness	NOUN
ijtc-420	50	16	in	in	ADP
ijtc-420	50	17	implementing	implement	VERB
ijtc-420	50	18	the	the	DET
ijtc-420	50	19	new	new	ADJ
ijtc-420	50	20	carbon	carbon	NOUN
ijtc-420	50	21	tax	tax	NOUN
ijtc-420	50	22	nugraha	nugraha	NOUN
ijtc-420	50	23	and	and	CCONJ
ijtc-420	50	24	bologun	bologun	PROPN
ijtc-420	50	25	37	37	NUM
ijtc-420	50	26	|	|	ADV
ijtc-420	50	27	ilomata	ilomata	PROPN
ijtc-420	50	28	international	international	ADJ
ijtc-420	50	29	journal	journal	NOUN
ijtc-420	50	30	of	of	ADP
ijtc-420	50	31	tax	tax	PROPN
ijtc-420	50	32	&	&	CCONJ
ijtc-420	50	33	accounting	accounting	PROPN
ijtc-420	50	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	50	35	the	the	DET
ijtc-420	50	36	author	author	NOUN
ijtc-420	50	37	administers	administer	VERB
ijtc-420	50	38	a	a	DET
ijtc-420	50	39	qualitative	qualitative	ADJ
ijtc-420	50	40	questionnaire	questionnaire	NOUN
ijtc-420	50	41	to	to	ADP
ijtc-420	50	42	a	a	DET
ijtc-420	50	43	small	small	ADJ
ijtc-420	50	44	and	and	CCONJ
ijtc-420	50	45	unrepresentative	unrepresentative	ADJ
ijtc-420	50	46	sample	sample	NOUN
ijtc-420	50	47	of	of	ADP
ijtc-420	50	48	32	32	NUM
ijtc-420	50	49	tax	tax	NOUN
ijtc-420	50	50	officers	officer	NOUN
ijtc-420	50	51	in	in	ADP
ijtc-420	50	52	the	the	DET
ijtc-420	50	53	dgt	dgt	NOUN
ijtc-420	50	54	's	's	PART
ijtc-420	50	55	head	head	NOUN
ijtc-420	50	56	office	office	NOUN
ijtc-420	50	57	,	,	PUNCT
ijtc-420	50	58	regional	regional	ADJ
ijtc-420	50	59	office	office	NOUN
ijtc-420	50	60	,	,	PUNCT
ijtc-420	50	61	and	and	CCONJ
ijtc-420	50	62	small	small	ADJ
ijtc-420	50	63	tax	tax	NOUN
ijtc-420	50	64	office	office	NOUN
ijtc-420	50	65	in	in	ADP
ijtc-420	50	66	jakarta	jakarta	PROPN
ijtc-420	50	67	.	.	PUNCT
ijtc-420	51	1	the	the	DET
ijtc-420	51	2	data	datum	NOUN
ijtc-420	51	3	collecting	collect	VERB
ijtc-420	51	4	process	process	NOUN
ijtc-420	51	5	took	take	VERB
ijtc-420	51	6	place	place	NOUN
ijtc-420	51	7	on	on	ADP
ijtc-420	51	8	january	january	PROPN
ijtc-420	51	9	5th	5th	NOUN
ijtc-420	51	10	,	,	PUNCT
ijtc-420	51	11	2022	2022	NUM
ijtc-420	51	12	.	.	PUNCT
ijtc-420	52	1	the	the	DET
ijtc-420	52	2	paper	paper	NOUN
ijtc-420	52	3	concludes	conclude	VERB
ijtc-420	52	4	that	that	SCONJ
ijtc-420	52	5	indonesia	indonesia	PROPN
ijtc-420	52	6	needs	need	VERB
ijtc-420	52	7	to	to	PART
ijtc-420	52	8	accelerate	accelerate	VERB
ijtc-420	52	9	climate	climate	NOUN
ijtc-420	52	10	change	change	NOUN
ijtc-420	52	11	and	and	CCONJ
ijtc-420	52	12	carbon	carbon	NOUN
ijtc-420	52	13	tax	tax	NOUN
ijtc-420	52	14	awareness	awareness	NOUN
ijtc-420	52	15	in	in	ADP
ijtc-420	52	16	the	the	DET
ijtc-420	52	17	dgt	dgt	NOUN
ijtc-420	52	18	's	's	PART
ijtc-420	52	19	employee	employee	NOUN
ijtc-420	52	20	to	to	PART
ijtc-420	52	21	promote	promote	VERB
ijtc-420	52	22	the	the	DET
ijtc-420	52	23	new	new	ADJ
ijtc-420	52	24	policy	policy	NOUN
ijtc-420	52	25	.	.	PUNCT
ijtc-420	53	1	indonesia	indonesia	PROPN
ijtc-420	53	2	passed	pass	VERB
ijtc-420	53	3	a	a	DET
ijtc-420	53	4	carbon	carbon	NOUN
ijtc-420	53	5	tax	tax	NOUN
ijtc-420	53	6	on	on	ADP
ijtc-420	53	7	october	october	PROPN
ijtc-420	53	8	7th	7th	NOUN
ijtc-420	53	9	,	,	PUNCT
ijtc-420	53	10	2021	2021	NUM
ijtc-420	53	11	,	,	PUNCT
ijtc-420	53	12	at	at	ADP
ijtc-420	53	13	a	a	DET
ijtc-420	53	14	rate	rate	NOUN
ijtc-420	53	15	of	of	ADP
ijtc-420	53	16	idr30	idr30	PROPN
ijtc-420	53	17	(	(	PUNCT
ijtc-420	53	18	usd0.002	usd0.002	ADJ
ijtc-420	53	19	)	)	PUNCT
ijtc-420	53	20	per	per	ADP
ijtc-420	53	21	kilogram	kilogram	NOUN
ijtc-420	53	22	of	of	ADP
ijtc-420	53	23	co2	co2	NOUN
ijtc-420	53	24	equivalent	equivalent	NOUN
ijtc-420	53	25	(	(	PUNCT
ijtc-420	53	26	co2e	co2e	PROPN
ijtc-420	53	27	)	)	PUNCT
ijtc-420	53	28	similar	similar	ADJ
ijtc-420	53	29	to	to	ADP
ijtc-420	53	30	usd2.13	usd2.13	PROPN
ijtc-420	53	31	per	per	ADP
ijtc-420	53	32	ton	ton	NOUN
ijtc-420	53	33	of	of	ADP
ijtc-420	53	34	co2e	co2e	PROPN
ijtc-420	53	35	emission	emission	NOUN
ijtc-420	53	36	above	above	ADP
ijtc-420	53	37	the	the	DET
ijtc-420	53	38	threshold	threshold	NOUN
ijtc-420	53	39	cap	cap	NOUN
ijtc-420	53	40	.	.	PUNCT
ijtc-420	54	1	law	law	NOUN
ijtc-420	54	2	no	no	INTJ
ijtc-420	54	3	.	.	NOUN
ijtc-420	54	4	7	7	NUM
ijtc-420	54	5	of	of	ADP
ijtc-420	54	6	the	the	DET
ijtc-420	54	7	year	year	NOUN
ijtc-420	54	8	2021	2021	NUM
ijtc-420	54	9	on	on	ADP
ijtc-420	54	10	tax	tax	NOUN
ijtc-420	54	11	harmonization	harmonization	NOUN
ijtc-420	54	12	(	(	PUNCT
ijtc-420	54	13	uu	uu	X
ijtc-420	54	14	hpp	hpp	PROPN
ijtc-420	54	15	)	)	PUNCT
ijtc-420	54	16	revised	revise	VERB
ijtc-420	54	17	numerous	numerous	ADJ
ijtc-420	54	18	existing	exist	VERB
ijtc-420	54	19	tax	tax	NOUN
ijtc-420	54	20	statutes	statute	NOUN
ijtc-420	54	21	and	and	CCONJ
ijtc-420	54	22	established	establish	VERB
ijtc-420	54	23	the	the	DET
ijtc-420	54	24	new	new	ADJ
ijtc-420	54	25	carbon	carbon	NOUN
ijtc-420	54	26	tax	tax	NOUN
ijtc-420	54	27	.	.	PUNCT
ijtc-420	55	1	for	for	ADP
ijtc-420	55	2	the	the	DET
ijtc-420	55	3	first	first	ADJ
ijtc-420	55	4	time	time	NOUN
ijtc-420	55	5	,	,	PUNCT
ijtc-420	55	6	indonesia	indonesia	PROPN
ijtc-420	55	7	has	have	AUX
ijtc-420	55	8	put	put	VERB
ijtc-420	55	9	a	a	DET
ijtc-420	55	10	price	price	NOUN
ijtc-420	55	11	on	on	ADP
ijtc-420	55	12	carbon	carbon	NOUN
ijtc-420	55	13	emissions	emission	NOUN
ijtc-420	55	14	,	,	PUNCT
ijtc-420	55	15	following	follow	VERB
ijtc-420	55	16	the	the	DET
ijtc-420	55	17	lead	lead	NOUN
ijtc-420	55	18	of	of	ADP
ijtc-420	55	19	26	26	NUM
ijtc-420	55	20	other	other	ADJ
ijtc-420	55	21	nations	nation	NOUN
ijtc-420	55	22	.	.	PUNCT
ijtc-420	56	1	this	this	DET
ijtc-420	56	2	plan	plan	NOUN
ijtc-420	56	3	is	be	AUX
ijtc-420	56	4	part	part	NOUN
ijtc-420	56	5	of	of	ADP
ijtc-420	56	6	indonesia	indonesia	PROPN
ijtc-420	56	7	's	's	PART
ijtc-420	56	8	larger	large	ADJ
ijtc-420	56	9	strategy	strategy	NOUN
ijtc-420	56	10	to	to	PART
ijtc-420	56	11	fulfill	fulfill	VERB
ijtc-420	56	12	its	its	PRON
ijtc-420	56	13	2030	2030	NUM
ijtc-420	56	14	aim	aim	NOUN
ijtc-420	56	15	of	of	ADP
ijtc-420	56	16	reducing	reduce	VERB
ijtc-420	56	17	carbon	carbon	NOUN
ijtc-420	56	18	dioxide	dioxide	NOUN
ijtc-420	56	19	(	(	PUNCT
ijtc-420	56	20	co2	co2	NOUN
ijtc-420	56	21	)	)	PUNCT
ijtc-420	56	22	emissions	emission	NOUN
ijtc-420	56	23	by	by	ADP
ijtc-420	56	24	29	29	NUM
ijtc-420	56	25	percent	percent	NOUN
ijtc-420	56	26	on	on	ADP
ijtc-420	56	27	its	its	PRON
ijtc-420	56	28	own	own	ADJ
ijtc-420	56	29	or	or	CCONJ
ijtc-420	56	30	41	41	NUM
ijtc-420	56	31	percent	percent	NOUN
ijtc-420	56	32	with	with	ADP
ijtc-420	56	33	international	international	ADJ
ijtc-420	56	34	support	support	NOUN
ijtc-420	56	35	(	(	PUNCT
ijtc-420	56	36	saputra	saputra	ADJ
ijtc-420	56	37	,	,	PUNCT
ijtc-420	56	38	2021	2021	NUM
ijtc-420	56	39	;	;	PUNCT
ijtc-420	56	40	simatupang	simatupang	PROPN
ijtc-420	56	41	et	et	PROPN
ijtc-420	56	42	al	al	PROPN
ijtc-420	56	43	.	.	PROPN
ijtc-420	56	44	,	,	PUNCT
ijtc-420	56	45	2021	2021	NUM
ijtc-420	56	46	)	)	PUNCT
ijtc-420	56	47	.	.	PUNCT
ijtc-420	57	1	the	the	DET
ijtc-420	57	2	goal	goal	NOUN
ijtc-420	57	3	of	of	ADP
ijtc-420	57	4	the	the	DET
ijtc-420	57	5	new	new	ADJ
ijtc-420	57	6	carbon	carbon	NOUN
ijtc-420	57	7	tax	tax	NOUN
ijtc-420	57	8	is	be	AUX
ijtc-420	57	9	to	to	PART
ijtc-420	57	10	reduce	reduce	VERB
ijtc-420	57	11	greenhouse	greenhouse	NOUN
ijtc-420	57	12	gas	gas	NOUN
ijtc-420	57	13	emissions	emission	NOUN
ijtc-420	57	14	from	from	ADP
ijtc-420	57	15	production	production	NOUN
ijtc-420	57	16	processes	process	NOUN
ijtc-420	57	17	and	and	CCONJ
ijtc-420	57	18	individual	individual	ADJ
ijtc-420	57	19	consumption	consumption	NOUN
ijtc-420	57	20	systematically	systematically	ADV
ijtc-420	57	21	and	and	CCONJ
ijtc-420	57	22	sustainably	sustainably	ADV
ijtc-420	57	23	.	.	PUNCT
ijtc-420	58	1	the	the	DET
ijtc-420	58	2	policy	policy	NOUN
ijtc-420	58	3	may	may	AUX
ijtc-420	58	4	also	also	ADV
ijtc-420	58	5	cause	cause	VERB
ijtc-420	58	6	changes	change	NOUN
ijtc-420	58	7	in	in	ADP
ijtc-420	58	8	behavior	behavior	NOUN
ijtc-420	58	9	toward	toward	ADP
ijtc-420	58	10	fossil	fossil	ADJ
ijtc-420	58	11	fuels	fuel	NOUN
ijtc-420	58	12	and	and	CCONJ
ijtc-420	58	13	encourage	encourage	VERB
ijtc-420	58	14	the	the	DET
ijtc-420	58	15	use	use	NOUN
ijtc-420	58	16	of	of	ADP
ijtc-420	58	17	renewable	renewable	ADJ
ijtc-420	58	18	energy	energy	NOUN
ijtc-420	58	19	and	and	CCONJ
ijtc-420	58	20	also	also	ADV
ijtc-420	58	21	rise	rise	VERB
ijtc-420	58	22	government	government	NOUN
ijtc-420	58	23	revenue	revenue	NOUN
ijtc-420	58	24	.	.	PUNCT
ijtc-420	59	1	individuals	individual	NOUN
ijtc-420	59	2	and	and	CCONJ
ijtc-420	59	3	entities	entity	NOUN
ijtc-420	59	4	who	who	PRON
ijtc-420	59	5	purchase	purchase	VERB
ijtc-420	59	6	carbon	carbon	NOUN
ijtc-420	59	7	-	-	PUNCT
ijtc-420	59	8	containing	contain	VERB
ijtc-420	59	9	goods	good	NOUN
ijtc-420	59	10	and	and	CCONJ
ijtc-420	59	11	engage	engage	VERB
ijtc-420	59	12	in	in	ADP
ijtc-420	59	13	carbonemitting	carbonemitte	VERB
ijtc-420	59	14	activities	activity	NOUN
ijtc-420	59	15	will	will	AUX
ijtc-420	59	16	face	face	VERB
ijtc-420	59	17	a	a	DET
ijtc-420	59	18	tax	tax	NOUN
ijtc-420	59	19	.	.	PUNCT
ijtc-420	60	1	the	the	DET
ijtc-420	60	2	carbon	carbon	NOUN
ijtc-420	60	3	tax	tax	NOUN
ijtc-420	60	4	rate	rate	NOUN
ijtc-420	60	5	is	be	AUX
ijtc-420	60	6	set	set	VERB
ijtc-420	60	7	to	to	PART
ijtc-420	60	8	be	be	AUX
ijtc-420	60	9	higher	high	ADJ
ijtc-420	60	10	than	than	ADP
ijtc-420	60	11	or	or	CCONJ
ijtc-420	60	12	equal	equal	ADJ
ijtc-420	60	13	to	to	ADP
ijtc-420	60	14	the	the	DET
ijtc-420	60	15	market	market	NOUN
ijtc-420	60	16	price	price	NOUN
ijtc-420	60	17	,	,	PUNCT
ijtc-420	60	18	with	with	ADP
ijtc-420	60	19	a	a	DET
ijtc-420	60	20	minimum	minimum	ADJ
ijtc-420	60	21	rate	rate	NOUN
ijtc-420	60	22	of	of	ADP
ijtc-420	60	23	idr	idr	PROPN
ijtc-420	60	24	30	30	NUM
ijtc-420	60	25	(	(	PUNCT
ijtc-420	60	26	usd0.002	usd0.002	ADV
ijtc-420	60	27	)	)	PUNCT
ijtc-420	60	28	per	per	ADP
ijtc-420	60	29	kilogram	kilogram	NOUN
ijtc-420	60	30	of	of	ADP
ijtc-420	60	31	co2	co2	NOUN
ijtc-420	60	32	equivalent	equivalent	NOUN
ijtc-420	60	33	(	(	PUNCT
ijtc-420	60	34	co2e	co2e	PROPN
ijtc-420	60	35	)	)	PUNCT
ijtc-420	60	36	.	.	PUNCT
ijtc-420	61	1	this	this	DET
ijtc-420	61	2	rate	rate	NOUN
ijtc-420	61	3	is	be	AUX
ijtc-420	61	4	equivalent	equivalent	ADJ
ijtc-420	61	5	to	to	ADP
ijtc-420	61	6	usd2.13	usd2.13	PROPN
ijtc-420	61	7	per	per	ADP
ijtc-420	61	8	ton	ton	NOUN
ijtc-420	61	9	of	of	ADP
ijtc-420	61	10	co2e	co2e	PROPN
ijtc-420	61	11	emission	emission	NOUN
ijtc-420	61	12	(	(	PUNCT
ijtc-420	61	13	cap	cap	NOUN
ijtc-420	61	14	and	and	CCONJ
ijtc-420	61	15	tax	tax	NOUN
ijtc-420	61	16	)	)	PUNCT
ijtc-420	61	17	.	.	PUNCT
ijtc-420	62	1	co2e	co2e	PROPN
ijtc-420	62	2	is	be	AUX
ijtc-420	62	3	a	a	DET
ijtc-420	62	4	symbol	symbol	NOUN
ijtc-420	62	5	for	for	ADP
ijtc-420	62	6	greenhouse	greenhouse	NOUN
ijtc-420	62	7	gas	gas	NOUN
ijtc-420	62	8	emissions	emission	NOUN
ijtc-420	62	9	,	,	PUNCT
ijtc-420	62	10	including	include	VERB
ijtc-420	62	11	co2	co2	NOUN
ijtc-420	62	12	,	,	PUNCT
ijtc-420	62	13	methane	methane	NOUN
ijtc-420	62	14	(	(	PUNCT
ijtc-420	62	15	ch4	ch4	NOUN
ijtc-420	62	16	)	)	PUNCT
ijtc-420	62	17	,	,	PUNCT
ijtc-420	62	18	and	and	CCONJ
ijtc-420	62	19	nitrous	nitrous	ADJ
ijtc-420	62	20	oxide	oxide	NOUN
ijtc-420	62	21	(	(	PUNCT
ijtc-420	62	22	n2o	n2o	NOUN
ijtc-420	62	23	)	)	PUNCT
ijtc-420	62	24	(	(	PUNCT
ijtc-420	62	25	simatupang	simatupang	NOUN
ijtc-420	62	26	et	et	PROPN
ijtc-420	62	27	al	al	PROPN
ijtc-420	62	28	.	.	PROPN
ijtc-420	62	29	,	,	PUNCT
ijtc-420	62	30	2021	2021	NUM
ijtc-420	62	31	)	)	PUNCT
ijtc-420	62	32	.	.	PUNCT
ijtc-420	63	1	figure	figure	NOUN
ijtc-420	63	2	1	1	NUM
ijtc-420	63	3	indonesia	indonesia	PROPN
ijtc-420	63	4	carbon	carbon	NOUN
ijtc-420	63	5	policy	policy	NOUN
ijtc-420	63	6	road	road	NOUN
ijtc-420	63	7	map	map	NOUN
ijtc-420	63	8	source	source	NOUN
ijtc-420	63	9	:	:	PUNCT
ijtc-420	63	10	simatupang	simatupang	PROPN
ijtc-420	63	11	,	,	PUNCT
ijtc-420	63	12	et.al	et.al	PROPN
ijtc-420	63	13	.	.	PUNCT
ijtc-420	64	1	(	(	PUNCT
ijtc-420	64	2	2021	2021	NUM
ijtc-420	64	3	)	)	PUNCT
ijtc-420	64	4	the	the	DET
ijtc-420	64	5	revenue	revenue	NOUN
ijtc-420	64	6	generated	generate	VERB
ijtc-420	64	7	by	by	ADP
ijtc-420	64	8	the	the	DET
ijtc-420	64	9	carbon	carbon	NOUN
ijtc-420	64	10	tax	tax	NOUN
ijtc-420	64	11	can	can	AUX
ijtc-420	64	12	be	be	AUX
ijtc-420	64	13	used	use	VERB
ijtc-420	64	14	to	to	PART
ijtc-420	64	15	fund	fund	VERB
ijtc-420	64	16	climate	climate	NOUN
ijtc-420	64	17	change	change	NOUN
ijtc-420	64	18	campaign	campaign	NOUN
ijtc-420	64	19	.	.	PUNCT
ijtc-420	65	1	furthermore	furthermore	ADV
ijtc-420	65	2	,	,	PUNCT
ijtc-420	65	3	individuals	individual	NOUN
ijtc-420	65	4	and	and	CCONJ
ijtc-420	65	5	corporates	corporate	NOUN
ijtc-420	65	6	who	who	PRON
ijtc-420	65	7	participate	participate	VERB
ijtc-420	65	8	in	in	ADP
ijtc-420	65	9	carbon	carbon	NOUN
ijtc-420	65	10	emission	emission	NOUN
ijtc-420	65	11	trading	trading	NOUN
ijtc-420	65	12	governed	govern	VERB
ijtc-420	65	13	by	by	ADP
ijtc-420	65	14	environmental	environmental	ADJ
ijtc-420	65	15	law	law	NOUN
ijtc-420	65	16	may	may	AUX
ijtc-420	65	17	be	be	AUX
ijtc-420	65	18	eligible	eligible	ADJ
ijtc-420	65	19	for	for	ADP
ijtc-420	65	20	a	a	DET
ijtc-420	65	21	carbon	carbon	NOUN
ijtc-420	65	22	tax	tax	NOUN
ijtc-420	65	23	deduction	deduction	NOUN
ijtc-420	65	24	on	on	ADP
ijtc-420	65	25	their	their	PRON
ijtc-420	65	26	carbon	carbon	NOUN
ijtc-420	65	27	tax	tax	NOUN
ijtc-420	65	28	liability	liability	NOUN
ijtc-420	65	29	.	.	PUNCT
ijtc-420	66	1	the	the	DET
ijtc-420	66	2	government	government	NOUN
ijtc-420	66	3	will	will	AUX
ijtc-420	66	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	66	5	climate	climate	NOUN
ijtc-420	66	6	change	change	NOUN
ijtc-420	66	7	,	,	PUNCT
ijtc-420	66	8	carbon	carbon	NOUN
ijtc-420	66	9	tax	tax	NOUN
ijtc-420	66	10	,	,	PUNCT
ijtc-420	66	11	and	and	CCONJ
ijtc-420	66	12	the	the	DET
ijtc-420	66	13	indonesian	indonesian	ADJ
ijtc-420	66	14	directorate	directorate	ADJ
ijtc-420	66	15	general	general	NOUN
ijtc-420	66	16	of	of	ADP
ijtc-420	66	17	taxes	taxis	NOUN
ijtc-420	66	18	preparedness	preparedness	NOUN
ijtc-420	66	19	in	in	ADP
ijtc-420	66	20	implementing	implement	VERB
ijtc-420	66	21	the	the	DET
ijtc-420	66	22	new	new	ADJ
ijtc-420	66	23	carbon	carbon	NOUN
ijtc-420	66	24	tax	tax	NOUN
ijtc-420	66	25	nugraha	nugraha	NOUN
ijtc-420	66	26	and	and	CCONJ
ijtc-420	66	27	bologun	bologun	PROPN
ijtc-420	66	28	38	38	NUM
ijtc-420	66	29	|	|	ADV
ijtc-420	66	30	ilomata	ilomata	PROPN
ijtc-420	66	31	international	international	ADJ
ijtc-420	66	32	journal	journal	NOUN
ijtc-420	66	33	of	of	ADP
ijtc-420	66	34	tax	tax	PROPN
ijtc-420	66	35	&	&	CCONJ
ijtc-420	66	36	accounting	accounting	NOUN
ijtc-420	66	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-420	66	38	implement	implement	VERB
ijtc-420	66	39	the	the	DET
ijtc-420	66	40	carbon	carbon	NOUN
ijtc-420	66	41	tax	tax	NOUN
ijtc-420	66	42	under	under	ADP
ijtc-420	66	43	the	the	DET
ijtc-420	66	44	roadmap	roadmap	NOUN
ijtc-420	66	45	for	for	ADP
ijtc-420	66	46	carbon	carbon	NOUN
ijtc-420	66	47	tax	tax	NOUN
ijtc-420	66	48	,	,	PUNCT
ijtc-420	66	49	which	which	PRON
ijtc-420	66	50	the	the	DET
ijtc-420	66	51	house	house	NOUN
ijtc-420	66	52	of	of	ADP
ijtc-420	66	53	representatives	representative	NOUN
ijtc-420	66	54	approved	approve	VERB
ijtc-420	66	55	(	(	PUNCT
ijtc-420	66	56	ministry	ministry	NOUN
ijtc-420	66	57	of	of	ADP
ijtc-420	66	58	energy	energy	NOUN
ijtc-420	66	59	and	and	CCONJ
ijtc-420	66	60	mineral	mineral	NOUN
ijtc-420	66	61	resources	resource	NOUN
ijtc-420	66	62	of	of	ADP
ijtc-420	66	63	indonesia	indonesia	PROPN
ijtc-420	66	64	,	,	PUNCT
ijtc-420	66	65	2021	2021	NUM
ijtc-420	66	66	)	)	PUNCT
ijtc-420	66	67	.	.	PUNCT
ijtc-420	67	1	however	however	ADV
ijtc-420	67	2	,	,	PUNCT
ijtc-420	67	3	according	accord	VERB
ijtc-420	67	4	to	to	ADP
ijtc-420	67	5	simatupang	simatupang	PROPN
ijtc-420	67	6	(	(	PUNCT
ijtc-420	67	7	2021	2021	NUM
ijtc-420	67	8	)	)	PUNCT
ijtc-420	67	9	,	,	PUNCT
ijtc-420	67	10	the	the	DET
ijtc-420	67	11	new	new	ADJ
ijtc-420	67	12	carbon	carbon	NOUN
ijtc-420	67	13	tax	tax	NOUN
ijtc-420	67	14	could	could	AUX
ijtc-420	67	15	affect	affect	VERB
ijtc-420	67	16	electricity	electricity	NOUN
ijtc-420	67	17	affordability	affordability	NOUN
ijtc-420	67	18	,	,	PUNCT
ijtc-420	67	19	jeopardizing	jeopardize	VERB
ijtc-420	67	20	indonesia	indonesia	PROPN
ijtc-420	67	21	's	's	PART
ijtc-420	67	22	goal	goal	NOUN
ijtc-420	67	23	of	of	ADP
ijtc-420	67	24	ensuring	ensure	VERB
ijtc-420	67	25	universal	universal	ADJ
ijtc-420	67	26	energy	energy	NOUN
ijtc-420	67	27	access	access	NOUN
ijtc-420	67	28	by	by	ADP
ijtc-420	67	29	2030	2030	NUM
ijtc-420	67	30	.	.	PUNCT
ijtc-420	68	1	the	the	DET
ijtc-420	68	2	potential	potential	ADJ
ijtc-420	68	3	uptrend	uptrend	NOUN
ijtc-420	68	4	in	in	ADP
ijtc-420	68	5	electricity	electricity	NOUN
ijtc-420	68	6	prices	price	NOUN
ijtc-420	68	7	would	would	AUX
ijtc-420	68	8	be	be	AUX
ijtc-420	68	9	detrimental	detrimental	ADJ
ijtc-420	68	10	to	to	ADP
ijtc-420	68	11	low	low	ADJ
ijtc-420	68	12	-	-	PUNCT
ijtc-420	68	13	income	income	NOUN
ijtc-420	68	14	households	household	NOUN
ijtc-420	68	15	,	,	PUNCT
ijtc-420	68	16	many	many	ADJ
ijtc-420	68	17	of	of	ADP
ijtc-420	68	18	which	which	PRON
ijtc-420	68	19	are	be	AUX
ijtc-420	68	20	considered	consider	VERB
ijtc-420	68	21	energy	energy	NOUN
ijtc-420	68	22	poor	poor	ADJ
ijtc-420	68	23	.	.	PUNCT
ijtc-420	69	1	because	because	SCONJ
ijtc-420	69	2	electricity	electricity	NOUN
ijtc-420	69	3	costs	cost	NOUN
ijtc-420	69	4	account	account	VERB
ijtc-420	69	5	for	for	ADP
ijtc-420	69	6	up	up	ADP
ijtc-420	69	7	to	to	PART
ijtc-420	69	8	80	80	NUM
ijtc-420	69	9	percent	percent	NOUN
ijtc-420	69	10	of	of	ADP
ijtc-420	69	11	production	production	NOUN
ijtc-420	69	12	costs	cost	NOUN
ijtc-420	69	13	in	in	ADP
ijtc-420	69	14	some	some	DET
ijtc-420	69	15	industries	industry	NOUN
ijtc-420	69	16	,	,	PUNCT
ijtc-420	69	17	rising	rise	VERB
ijtc-420	69	18	electricity	electricity	NOUN
ijtc-420	69	19	costs	cost	NOUN
ijtc-420	69	20	due	due	ADP
ijtc-420	69	21	to	to	ADP
ijtc-420	69	22	the	the	DET
ijtc-420	69	23	carbon	carbon	NOUN
ijtc-420	69	24	tax	tax	NOUN
ijtc-420	69	25	would	would	AUX
ijtc-420	69	26	raise	raise	VERB
ijtc-420	69	27	consumer	consumer	NOUN
ijtc-420	69	28	prices	price	NOUN
ijtc-420	69	29	and	and	CCONJ
ijtc-420	69	30	make	make	VERB
ijtc-420	69	31	products	product	NOUN
ijtc-420	69	32	less	less	ADV
ijtc-420	69	33	competitive	competitive	ADJ
ijtc-420	69	34	.	.	PUNCT
ijtc-420	70	1	figure	figure	NOUN
ijtc-420	70	2	2	2	NUM
ijtc-420	70	3	indonesia	indonesia	PROPN
ijtc-420	70	4	carbon	carbon	NOUN
ijtc-420	70	5	policy	policy	NOUN
ijtc-420	70	6	road	road	NOUN
ijtc-420	70	7	map	map	NOUN
ijtc-420	70	8	source	source	NOUN
ijtc-420	70	9	:	:	PUNCT
ijtc-420	70	10	simatupang	simatupang	PROPN
ijtc-420	70	11	,	,	PUNCT
ijtc-420	70	12	et.al	et.al	PROPN
ijtc-420	70	13	.	.	PUNCT
ijtc-420	71	1	(	(	PUNCT
ijtc-420	71	2	2021	2021	NUM
ijtc-420	71	3	)	)	PUNCT
ijtc-420	71	4	the	the	DET
ijtc-420	71	5	imf	imf	PROPN
ijtc-420	71	6	and	and	CCONJ
ijtc-420	71	7	world	world	PROPN
ijtc-420	71	8	bank	bank	PROPN
ijtc-420	71	9	recommend	recommend	VERB
ijtc-420	71	10	a	a	DET
ijtc-420	71	11	carbon	carbon	NOUN
ijtc-420	71	12	tax	tax	NOUN
ijtc-420	71	13	rate	rate	NOUN
ijtc-420	71	14	of	of	ADP
ijtc-420	71	15	usd30	usd30	NOUN
ijtc-420	71	16	up	up	ADP
ijtc-420	71	17	to	to	ADP
ijtc-420	71	18	usd100	usd100	PROPN
ijtc-420	71	19	per	per	ADP
ijtc-420	71	20	ton	ton	NOUN
ijtc-420	71	21	co2e	co2e	PROPN
ijtc-420	71	22	for	for	ADP
ijtc-420	71	23	developing	develop	VERB
ijtc-420	71	24	countries	country	NOUN
ijtc-420	71	25	,	,	PUNCT
ijtc-420	71	26	resulting	result	VERB
ijtc-420	71	27	in	in	ADP
ijtc-420	71	28	a	a	DET
ijtc-420	71	29	revenue	revenue	NOUN
ijtc-420	71	30	of	of	ADP
ijtc-420	71	31	1.5	1.5	NUM
ijtc-420	71	32	percent	percent	NOUN
ijtc-420	71	33	of	of	ADP
ijtc-420	71	34	gdp	gdp	NOUN
ijtc-420	71	35	.	.	PUNCT
ijtc-420	72	1	in	in	ADP
ijtc-420	72	2	this	this	DET
ijtc-420	72	3	respect	respect	NOUN
ijtc-420	72	4	,	,	PUNCT
ijtc-420	72	5	the	the	DET
ijtc-420	72	6	indonesian	indonesian	ADJ
ijtc-420	72	7	taxation	taxation	NOUN
ijtc-420	72	8	analysis	analysis	NOUN
ijtc-420	72	9	(	(	PUNCT
ijtc-420	72	10	cita	cita	PROPN
ijtc-420	72	11	)	)	PUNCT
ijtc-420	72	12	estimated	estimate	VERB
ijtc-420	72	13	that	that	SCONJ
ijtc-420	72	14	the	the	DET
ijtc-420	72	15	power	power	NOUN
ijtc-420	72	16	plant	plant	NOUN
ijtc-420	72	17	sector	sector	NOUN
ijtc-420	72	18	alone	alone	ADV
ijtc-420	72	19	could	could	AUX
ijtc-420	72	20	generate	generate	VERB
ijtc-420	72	21	idr	idr	PROPN
ijtc-420	72	22	6.5	6.5	NUM
ijtc-420	72	23	trillion	trillion	NUM
ijtc-420	72	24	(	(	PUNCT
ijtc-420	72	25	us$	us$	SYM
ijtc-420	72	26	462	462	NUM
ijtc-420	72	27	million	million	NUM
ijtc-420	72	28	)	)	PUNCT
ijtc-420	72	29	.	.	PUNCT
ijtc-420	73	1	currently	currently	ADV
ijtc-420	73	2	,	,	PUNCT
ijtc-420	73	3	indonesia	indonesia	PROPN
ijtc-420	73	4	's	's	PART
ijtc-420	73	5	carbon	carbon	NOUN
ijtc-420	73	6	tax	tax	NOUN
ijtc-420	73	7	rate	rate	NOUN
ijtc-420	73	8	of	of	ADP
ijtc-420	73	9	idr30	idr30	NOUN
ijtc-420	73	10	per	per	ADP
ijtc-420	73	11	kg	kg	X
ijtc-420	73	12	co2e	co2e	PROPN
ijtc-420	73	13	(	(	PUNCT
ijtc-420	73	14	usd2.13	usd2.13	PROPN
ijtc-420	73	15	per	per	ADP
ijtc-420	73	16	ton	ton	NOUN
ijtc-420	73	17	co2e	co2e	PROPN
ijtc-420	73	18	)	)	PUNCT
ijtc-420	73	19	is	be	AUX
ijtc-420	73	20	one	one	NUM
ijtc-420	73	21	of	of	ADP
ijtc-420	73	22	the	the	DET
ijtc-420	73	23	lowest	low	ADJ
ijtc-420	73	24	in	in	ADP
ijtc-420	73	25	the	the	DET
ijtc-420	73	26	world	world	NOUN
ijtc-420	73	27	.	.	PUNCT
ijtc-420	74	1	bahana	bahana	PROPN
ijtc-420	74	2	sekuritas	sekuritas	PROPN
ijtc-420	74	3	(	(	PUNCT
ijtc-420	74	4	an	an	DET
ijtc-420	74	5	indonesian	indonesian	ADJ
ijtc-420	74	6	security	security	NOUN
ijtc-420	74	7	firm	firm	NOUN
ijtc-420	74	8	)	)	PUNCT
ijtc-420	74	9	predicted	predict	VERB
ijtc-420	74	10	potential	potential	ADJ
ijtc-420	74	11	income	income	NOUN
ijtc-420	74	12	of	of	ADP
ijtc-420	74	13	idr	idr	PROPN
ijtc-420	74	14	29	29	NUM
ijtc-420	74	15	trillion	trillion	NUM
ijtc-420	74	16	–	–	PUNCT
ijtc-420	74	17	57	57	NUM
ijtc-420	74	18	trillion	trillion	NUM
ijtc-420	74	19	(	(	PUNCT
ijtc-420	74	20	us$	us$	SYM
ijtc-420	74	21	2.0	2.0	NUM
ijtc-420	74	22	billion	billion	NUM
ijtc-420	74	23	–	–	PUNCT
ijtc-420	74	24	4.05	4.05	NUM
ijtc-420	74	25	billion	billion	NUM
ijtc-420	74	26	)	)	PUNCT
ijtc-420	74	27	,	,	PUNCT
ijtc-420	74	28	equivalent	equivalent	ADJ
ijtc-420	74	29	to	to	ADP
ijtc-420	74	30	0.2	0.2	NUM
ijtc-420	74	31	-	-	SYM
ijtc-420	74	32	0.3	0.3	NUM
ijtc-420	74	33	percent	percent	NOUN
ijtc-420	74	34	of	of	ADP
ijtc-420	74	35	gdp	gdp	NOUN
ijtc-420	74	36	,	,	PUNCT
ijtc-420	74	37	if	if	SCONJ
ijtc-420	74	38	tax	tax	NOUN
ijtc-420	74	39	rates	rate	NOUN
ijtc-420	74	40	are	be	AUX
ijtc-420	74	41	set	set	VERB
ijtc-420	74	42	at	at	ADP
ijtc-420	74	43	us$	us$	SYM
ijtc-420	74	44	5	5	NUM
ijtc-420	74	45	-	-	SYM
ijtc-420	74	46	10	10	NUM
ijtc-420	74	47	per	per	ADP
ijtc-420	74	48	ton	ton	NOUN
ijtc-420	74	49	co2e	co2e	PROPN
ijtc-420	74	50	and	and	CCONJ
ijtc-420	74	51	applied	apply	VERB
ijtc-420	74	52	to	to	ADP
ijtc-420	74	53	60	60	NUM
ijtc-420	74	54	percent	percent	NOUN
ijtc-420	74	55	of	of	ADP
ijtc-420	74	56	emissions	emission	NOUN
ijtc-420	74	57	(	(	PUNCT
ijtc-420	74	58	simatupang	simatupang	NOUN
ijtc-420	74	59	et	et	PROPN
ijtc-420	74	60	al	al	PROPN
ijtc-420	74	61	.	.	PROPN
ijtc-420	74	62	,	,	PUNCT
ijtc-420	74	63	2021	2021	NUM
ijtc-420	74	64	)	)	PUNCT
ijtc-420	74	65	.	.	PUNCT
ijtc-420	75	1	japan	japan	PROPN
ijtc-420	75	2	is	be	AUX
ijtc-420	75	3	a	a	DET
ijtc-420	75	4	vital	vital	ADJ
ijtc-420	75	5	partner	partner	NOUN
ijtc-420	75	6	for	for	ADP
ijtc-420	75	7	indonesia	indonesia	PROPN
ijtc-420	75	8	.	.	PUNCT
ijtc-420	76	1	despite	despite	SCONJ
ijtc-420	76	2	various	various	ADJ
ijtc-420	76	3	global	global	ADJ
ijtc-420	76	4	challenges	challenge	NOUN
ijtc-420	76	5	,	,	PUNCT
ijtc-420	76	6	such	such	ADJ
ijtc-420	76	7	as	as	ADP
ijtc-420	76	8	the	the	DET
ijtc-420	76	9	covid-19	covid-19	PROPN
ijtc-420	76	10	pandemic	pandemic	NOUN
ijtc-420	76	11	,	,	PUNCT
ijtc-420	76	12	relations	relation	NOUN
ijtc-420	76	13	between	between	ADP
ijtc-420	76	14	indonesia	indonesia	PROPN
ijtc-420	76	15	and	and	CCONJ
ijtc-420	76	16	japan	japan	PROPN
ijtc-420	76	17	remain	remain	VERB
ijtc-420	76	18	strong	strong	ADJ
ijtc-420	76	19	,	,	PUNCT
ijtc-420	76	20	and	and	CCONJ
ijtc-420	76	21	there	there	PRON
ijtc-420	76	22	is	be	VERB
ijtc-420	76	23	still	still	ADV
ijtc-420	76	24	room	room	NOUN
ijtc-420	76	25	for	for	ADP
ijtc-420	76	26	strengthening	strengthen	VERB
ijtc-420	76	27	ties	tie	NOUN
ijtc-420	76	28	that	that	PRON
ijtc-420	76	29	can	can	AUX
ijtc-420	76	30	be	be	AUX
ijtc-420	76	31	explored	explore	VERB
ijtc-420	76	32	.	.	PUNCT
ijtc-420	77	1	in	in	ADP
ijtc-420	77	2	2020	2020	NUM
ijtc-420	77	3	,	,	PUNCT
ijtc-420	77	4	the	the	DET
ijtc-420	77	5	bilateral	bilateral	ADJ
ijtc-420	77	6	trade	trade	NOUN
ijtc-420	77	7	value	value	NOUN
ijtc-420	77	8	between	between	ADP
ijtc-420	77	9	indonesia	indonesia	PROPN
ijtc-420	77	10	and	and	CCONJ
ijtc-420	77	11	japan	japan	PROPN
ijtc-420	77	12	will	will	AUX
ijtc-420	77	13	be	be	AUX
ijtc-420	77	14	usd	usd	NOUN
ijtc-420	77	15	24.3	24.3	NUM
ijtc-420	77	16	billion	billion	NUM
ijtc-420	77	17	.	.	PUNCT
ijtc-420	78	1	japan	japan	PROPN
ijtc-420	78	2	consistently	consistently	ADV
ijtc-420	78	3	ranks	rank	VERB
ijtc-420	78	4	third	third	ADV
ijtc-420	78	5	as	as	ADP
ijtc-420	78	6	indonesia	indonesia	PROPN
ijtc-420	78	7	's	's	PART
ijtc-420	78	8	leading	lead	VERB
ijtc-420	78	9	export	export	NOUN
ijtc-420	78	10	destination	destination	NOUN
ijtc-420	78	11	from	from	ADP
ijtc-420	78	12	2018	2018	NUM
ijtc-420	78	13	to	to	ADP
ijtc-420	78	14	2020	2020	NUM
ijtc-420	78	15	,	,	PUNCT
ijtc-420	78	16	with	with	ADP
ijtc-420	78	17	export	export	NOUN
ijtc-420	78	18	values	value	NOUN
ijtc-420	78	19	reaching	reach	VERB
ijtc-420	78	20	usd	usd	NOUN
ijtc-420	78	21	13.6	13.6	NUM
ijtc-420	78	22	billion	billion	NUM
ijtc-420	78	23	in	in	ADP
ijtc-420	78	24	2020	2020	NUM
ijtc-420	78	25	.	.	PUNCT
ijtc-420	79	1	this	this	DET
ijtc-420	79	2	trend	trend	NOUN
ijtc-420	79	3	is	be	AUX
ijtc-420	79	4	expected	expect	VERB
ijtc-420	79	5	to	to	PART
ijtc-420	79	6	continue	continue	VERB
ijtc-420	79	7	,	,	PUNCT
ijtc-420	79	8	with	with	ADP
ijtc-420	79	9	the	the	DET
ijtc-420	79	10	value	value	NOUN
ijtc-420	79	11	of	of	ADP
ijtc-420	79	12	indonesian	indonesian	ADJ
ijtc-420	79	13	exports	export	NOUN
ijtc-420	79	14	to	to	ADP
ijtc-420	79	15	japan	japan	PROPN
ijtc-420	79	16	reaching	reach	VERB
ijtc-420	79	17	usd7.9	usd7.9	PROPN
ijtc-420	79	18	billion	billion	NUM
ijtc-420	79	19	in	in	ADP
ijtc-420	79	20	semester	semester	NOUN
ijtc-420	79	21	1	1	NUM
ijtc-420	79	22	–	–	PUNCT
ijtc-420	79	23	2021	2021	NUM
ijtc-420	79	24	.	.	PUNCT
ijtc-420	80	1	in	in	ADP
ijtc-420	80	2	terms	term	NOUN
ijtc-420	80	3	of	of	ADP
ijtc-420	80	4	investment	investment	NOUN
ijtc-420	80	5	,	,	PUNCT
ijtc-420	80	6	japan	japan	PROPN
ijtc-420	80	7	's	's	PART
ijtc-420	80	8	foreign	foreign	ADJ
ijtc-420	80	9	investment	investment	NOUN
ijtc-420	80	10	(	(	PUNCT
ijtc-420	80	11	pma	pma	NOUN
ijtc-420	80	12	)	)	PUNCT
ijtc-420	80	13	in	in	ADP
ijtc-420	80	14	indonesia	indonesia	PROPN
ijtc-420	80	15	reached	reach	VERB
ijtc-420	80	16	12.9	12.9	NUM
ijtc-420	80	17	billion	billion	NUM
ijtc-420	80	18	usd	usd	NOUN
ijtc-420	80	19	from	from	ADP
ijtc-420	80	20	2018	2018	NUM
ijtc-420	80	21	to	to	PART
ijtc-420	80	22	semester	semester	VERB
ijtc-420	80	23	i	i	PRON
ijtc-420	80	24	2021	2021	NUM
ijtc-420	80	25	.	.	PUNCT
ijtc-420	81	1	during	during	ADP
ijtc-420	81	2	that	that	DET
ijtc-420	81	3	time	time	NOUN
ijtc-420	81	4	,	,	PUNCT
ijtc-420	81	5	japan	japan	PROPN
ijtc-420	81	6	surpassed	surpass	VERB
ijtc-420	81	7	the	the	DET
ijtc-420	81	8	united	united	PROPN
ijtc-420	81	9	states	states	PROPN
ijtc-420	81	10	as	as	ADP
ijtc-420	81	11	the	the	DET
ijtc-420	81	12	thirdlargest	thirdlarg	ADJ
ijtc-420	81	13	foreign	foreign	ADJ
ijtc-420	81	14	investor	investor	NOUN
ijtc-420	81	15	in	in	ADP
ijtc-420	81	16	indonesia	indonesia	PROPN
ijtc-420	81	17	.	.	PUNCT
ijtc-420	82	1	meanwhile	meanwhile	ADV
ijtc-420	82	2	,	,	PUNCT
ijtc-420	82	3	the	the	DET
ijtc-420	82	4	total	total	ADJ
ijtc-420	82	5	number	number	NOUN
ijtc-420	82	6	of	of	ADP
ijtc-420	82	7	pma	pma	NOUN
ijtc-420	82	8	projects	project	NOUN
ijtc-420	82	9	from	from	ADP
ijtc-420	82	10	japan	japan	PROPN
ijtc-420	82	11	during	during	ADP
ijtc-420	82	12	that	that	DET
ijtc-420	82	13	period	period	NOUN
ijtc-420	82	14	exceeded	exceed	VERB
ijtc-420	82	15	19	19	NUM
ijtc-420	82	16	thousand	thousand	NUM
ijtc-420	82	17	.	.	PUNCT
ijtc-420	83	1	fdi	fdi	NOUN
ijtc-420	83	2	from	from	ADP
ijtc-420	83	3	japan	japan	PROPN
ijtc-420	83	4	into	into	ADP
ijtc-420	83	5	indonesia	indonesia	PROPN
ijtc-420	83	6	has	have	AUX
ijtc-420	83	7	reached	reach	VERB
ijtc-420	83	8	usd	usd	NOUN
ijtc-420	83	9	1.04	1.04	NUM
ijtc-420	83	10	billion	billion	NUM
ijtc-420	83	11	until	until	ADP
ijtc-420	83	12	the	the	DET
ijtc-420	83	13	first	first	ADJ
ijtc-420	83	14	half	half	NOUN
ijtc-420	83	15	of	of	ADP
ijtc-420	83	16	2021	2021	NUM
ijtc-420	83	17	.	.	PUNCT
ijtc-420	84	1	the	the	DET
ijtc-420	84	2	indonesian	indonesian	ADJ
ijtc-420	84	3	government	government	NOUN
ijtc-420	84	4	hopes	hope	VERB
ijtc-420	84	5	that	that	SCONJ
ijtc-420	84	6	foreign	foreign	ADJ
ijtc-420	84	7	direct	direct	ADJ
ijtc-420	84	8	investment	investment	NOUN
ijtc-420	84	9	from	from	ADP
ijtc-420	84	10	japan	japan	PROPN
ijtc-420	84	11	entering	enter	VERB
ijtc-420	84	12	in	in	ADP
ijtc-420	84	13	2021	2021	NUM
ijtc-420	84	14	will	will	AUX
ijtc-420	84	15	exceed	exceed	VERB
ijtc-420	84	16	the	the	DET
ijtc-420	84	17	2.6	2.6	NUM
ijtc-420	84	18	billion	billion	NUM
ijtc-420	84	19	usd	usd	NOUN
ijtc-420	84	20	realized	realize	VERB
ijtc-420	84	21	in	in	ADP
ijtc-420	84	22	2020	2020	NUM
ijtc-420	84	23	2021	2021	NUM
ijtc-420	84	24	(	(	PUNCT
ijtc-420	84	25	ministry	ministry	NOUN
ijtc-420	84	26	of	of	ADP
ijtc-420	84	27	communication	communication	NOUN
ijtc-420	84	28	and	and	CCONJ
ijtc-420	84	29	information	information	NOUN
ijtc-420	84	30	technology	technology	NOUN
ijtc-420	84	31	,	,	PUNCT
ijtc-420	84	32	2021	2021	NUM
ijtc-420	84	33	)	)	PUNCT
ijtc-420	84	34	.	.	PUNCT
ijtc-420	85	1	this	this	DET
ijtc-420	85	2	fact	fact	NOUN
ijtc-420	85	3	demonstrates	demonstrate	VERB
ijtc-420	85	4	that	that	SCONJ
ijtc-420	85	5	indonesia	indonesia	PROPN
ijtc-420	85	6	remains	remain	VERB
ijtc-420	85	7	appealing	appeal	VERB
ijtc-420	85	8	to	to	ADP
ijtc-420	85	9	foreign	foreign	ADJ
ijtc-420	85	10	investors	investor	NOUN
ijtc-420	85	11	,	,	PUNCT
ijtc-420	85	12	including	include	VERB
ijtc-420	85	13	japan	japan	PROPN
ijtc-420	85	14	.	.	PUNCT
ijtc-420	86	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	86	2	climate	climate	NOUN
ijtc-420	86	3	change	change	NOUN
ijtc-420	86	4	,	,	PUNCT
ijtc-420	86	5	carbon	carbon	NOUN
ijtc-420	86	6	tax	tax	NOUN
ijtc-420	86	7	,	,	PUNCT
ijtc-420	86	8	and	and	CCONJ
ijtc-420	86	9	the	the	DET
ijtc-420	86	10	indonesian	indonesian	ADJ
ijtc-420	86	11	directorate	directorate	ADJ
ijtc-420	86	12	general	general	NOUN
ijtc-420	86	13	of	of	ADP
ijtc-420	86	14	taxes	taxis	NOUN
ijtc-420	86	15	preparedness	preparedness	NOUN
ijtc-420	86	16	in	in	ADP
ijtc-420	86	17	implementing	implement	VERB
ijtc-420	86	18	the	the	DET
ijtc-420	86	19	new	new	ADJ
ijtc-420	86	20	carbon	carbon	NOUN
ijtc-420	86	21	tax	tax	NOUN
ijtc-420	86	22	nugraha	nugraha	NOUN
ijtc-420	86	23	and	and	CCONJ
ijtc-420	86	24	bologun	bologun	PROPN
ijtc-420	86	25	39	39	NUM
ijtc-420	86	26	|	|	ADV
ijtc-420	86	27	ilomata	ilomata	PROPN
ijtc-420	86	28	international	international	ADJ
ijtc-420	86	29	journal	journal	NOUN
ijtc-420	86	30	of	of	ADP
ijtc-420	86	31	tax	tax	PROPN
ijtc-420	86	32	&	&	CCONJ
ijtc-420	86	33	accounting	accounting	PROPN
ijtc-420	86	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	86	35	japan	japan	PROPN
ijtc-420	86	36	is	be	AUX
ijtc-420	86	37	a	a	DET
ijtc-420	86	38	country	country	NOUN
ijtc-420	86	39	with	with	ADP
ijtc-420	86	40	limited	limited	ADJ
ijtc-420	86	41	energy	energy	NOUN
ijtc-420	86	42	resources	resource	NOUN
ijtc-420	86	43	.	.	PUNCT
ijtc-420	87	1	the	the	DET
ijtc-420	87	2	government	government	NOUN
ijtc-420	87	3	is	be	AUX
ijtc-420	87	4	highly	highly	ADV
ijtc-420	87	5	reliant	reliant	ADJ
ijtc-420	87	6	on	on	ADP
ijtc-420	87	7	imported	import	VERB
ijtc-420	87	8	energy	energy	NOUN
ijtc-420	87	9	to	to	PART
ijtc-420	87	10	cover	cover	VERB
ijtc-420	87	11	its	its	PRON
ijtc-420	87	12	energy	energy	NOUN
ijtc-420	87	13	needs	need	NOUN
ijtc-420	87	14	based	base	VERB
ijtc-420	87	15	on	on	ADP
ijtc-420	87	16	agency	agency	NOUN
ijtc-420	87	17	for	for	ADP
ijtc-420	87	18	natural	natural	ADJ
ijtc-420	87	19	resources	resource	NOUN
ijtc-420	87	20	and	and	CCONJ
ijtc-420	87	21	energy	energy	NOUN
ijtc-420	87	22	.	.	PUNCT
ijtc-420	88	1	japan	japan	PROPN
ijtc-420	88	2	is	be	AUX
ijtc-420	88	3	the	the	DET
ijtc-420	88	4	world	world	NOUN
ijtc-420	88	5	's	's	PART
ijtc-420	88	6	fifth	fifth	ADV
ijtc-420	88	7	-	-	PUNCT
ijtc-420	88	8	largest	large	ADJ
ijtc-420	88	9	oil	oil	NOUN
ijtc-420	88	10	consumer	consumer	NOUN
ijtc-420	88	11	and	and	CCONJ
ijtc-420	88	12	fourth	fourth	ADV
ijtc-420	88	13	-	-	PUNCT
ijtc-420	88	14	largest	large	ADJ
ijtc-420	88	15	crude	crude	ADJ
ijtc-420	88	16	oil	oil	NOUN
ijtc-420	88	17	importer	importer	NOUN
ijtc-420	88	18	(	(	PUNCT
ijtc-420	88	19	us	us	PROPN
ijtc-420	88	20	energy	energy	NOUN
ijtc-420	88	21	information	information	NOUN
ijtc-420	88	22	(	(	PUNCT
ijtc-420	88	23	u.s	u.s	PROPN
ijtc-420	88	24	.	.	PROPN
ijtc-420	88	25	energy	energy	PROPN
ijtc-420	88	26	information	information	PROPN
ijtc-420	88	27	administration	administration	NOUN
ijtc-420	88	28	,	,	PUNCT
ijtc-420	88	29	2020	2020	NUM
ijtc-420	88	30	)	)	PUNCT
ijtc-420	88	31	.	.	PUNCT
ijtc-420	89	1	it	it	PRON
ijtc-420	89	2	is	be	AUX
ijtc-420	89	3	also	also	ADV
ijtc-420	89	4	the	the	DET
ijtc-420	89	5	world	world	NOUN
ijtc-420	89	6	's	's	PART
ijtc-420	89	7	largest	large	ADJ
ijtc-420	89	8	importer	importer	NOUN
ijtc-420	89	9	of	of	ADP
ijtc-420	89	10	liquefied	liquefy	VERB
ijtc-420	89	11	natural	natural	ADJ
ijtc-420	89	12	gas	gas	NOUN
ijtc-420	89	13	and	and	CCONJ
ijtc-420	89	14	the	the	DET
ijtc-420	89	15	third	third	ADV
ijtc-420	89	16	-	-	PUNCT
ijtc-420	89	17	largest	large	ADJ
ijtc-420	89	18	coal	coal	NOUN
ijtc-420	89	19	importer	importer	NOUN
ijtc-420	89	20	.	.	PUNCT
ijtc-420	90	1	japan	japan	PROPN
ijtc-420	90	2	's	's	PART
ijtc-420	90	3	low	low	ADJ
ijtc-420	90	4	carbon	carbon	NOUN
ijtc-420	90	5	policy	policy	NOUN
ijtc-420	90	6	mix	mix	NOUN
ijtc-420	90	7	includes	include	VERB
ijtc-420	90	8	a	a	DET
ijtc-420	90	9	carbon	carbon	NOUN
ijtc-420	90	10	tax	tax	NOUN
ijtc-420	90	11	(	(	PUNCT
ijtc-420	90	12	integrated	integrate	VERB
ijtc-420	90	13	through	through	ADP
ijtc-420	90	14	an	an	DET
ijtc-420	90	15	energy	energy	NOUN
ijtc-420	90	16	tax	tax	NOUN
ijtc-420	90	17	)	)	PUNCT
ijtc-420	90	18	,	,	PUNCT
ijtc-420	90	19	two	two	NUM
ijtc-420	90	20	regional	regional	ADJ
ijtc-420	90	21	emission	emission	NOUN
ijtc-420	90	22	trading	trading	NOUN
ijtc-420	90	23	systems	system	NOUN
ijtc-420	90	24	,	,	PUNCT
ijtc-420	90	25	the	the	DET
ijtc-420	90	26	tokyo	tokyo	PROPN
ijtc-420	90	27	emission	emission	NOUN
ijtc-420	90	28	trading	trading	NOUN
ijtc-420	90	29	system	system	NOUN
ijtc-420	90	30	and	and	CCONJ
ijtc-420	90	31	the	the	DET
ijtc-420	90	32	saitama	saitama	PROPN
ijtc-420	90	33	emission	emission	NOUN
ijtc-420	90	34	trading	trading	NOUN
ijtc-420	90	35	system	system	NOUN
ijtc-420	90	36	(	(	PUNCT
ijtc-420	90	37	kojima	kojima	PROPN
ijtc-420	90	38	&	&	CCONJ
ijtc-420	90	39	asakawa	asakawa	PROPN
ijtc-420	90	40	,	,	PUNCT
ijtc-420	90	41	2021	2021	NUM
ijtc-420	90	42	)	)	PUNCT
ijtc-420	90	43	,	,	PUNCT
ijtc-420	90	44	and	and	CCONJ
ijtc-420	90	45	a	a	DET
ijtc-420	90	46	voluntary	voluntary	ADJ
ijtc-420	90	47	emissions	emission	NOUN
ijtc-420	90	48	trading	trading	NOUN
ijtc-420	90	49	scheme	scheme	NOUN
ijtc-420	90	50	based	base	VERB
ijtc-420	90	51	on	on	ADP
ijtc-420	90	52	subsidies	subsidy	NOUN
ijtc-420	90	53	,	,	PUNCT
ijtc-420	90	54	namely	namely	ADV
ijtc-420	90	55	the	the	DET
ijtc-420	90	56	“	"	PUNCT
ijtc-420	90	57	advanced	advanced	ADJ
ijtc-420	90	58	technologies	technology	NOUN
ijtc-420	90	59	promotion	promotion	NOUN
ijtc-420	90	60	subsidy	subsidy	NOUN
ijtc-420	90	61	scheme	scheme	NOUN
ijtc-420	90	62	with	with	ADP
ijtc-420	90	63	emission	emission	NOUN
ijtc-420	90	64	reduction	reduction	NOUN
ijtc-420	90	65	targets	target	NOUN
ijtc-420	90	66	”	"	PUNCT
ijtc-420	90	67	(	(	PUNCT
ijtc-420	90	68	asset	asset	NOUN
ijtc-420	90	69	)	)	PUNCT
ijtc-420	90	70	.	.	PUNCT
ijtc-420	90	71	”	"	PUNCT
ijtc-420	91	1	currently	currently	ADV
ijtc-420	91	2	,	,	PUNCT
ijtc-420	91	3	there	there	PRON
ijtc-420	91	4	are	be	VERB
ijtc-420	91	5	two	two	NUM
ijtc-420	91	6	environmental	environmental	ADJ
ijtc-420	91	7	taxes	taxis	NOUN
ijtc-420	91	8	in	in	ADP
ijtc-420	91	9	japan	japan	PROPN
ijtc-420	91	10	:	:	PUNCT
ijtc-420	91	11	the	the	DET
ijtc-420	91	12	vehicle	vehicle	NOUN
ijtc-420	91	13	tax	tax	NOUN
ijtc-420	91	14	and	and	CCONJ
ijtc-420	91	15	the	the	DET
ijtc-420	91	16	energy	energy	NOUN
ijtc-420	91	17	tax	tax	NOUN
ijtc-420	91	18	:	:	PUNCT
ijtc-420	91	19	japan	japan	PROPN
ijtc-420	91	20	's	's	PART
ijtc-420	91	21	carbon	carbon	NOUN
ijtc-420	91	22	tax	tax	NOUN
ijtc-420	91	23	,	,	PUNCT
ijtc-420	91	24	called	call	VERB
ijtc-420	91	25	the	the	DET
ijtc-420	91	26	'	'	PUNCT
ijtc-420	91	27	tax	tax	NOUN
ijtc-420	91	28	on	on	ADP
ijtc-420	91	29	climate	climate	NOUN
ijtc-420	91	30	change	change	NOUN
ijtc-420	91	31	mitigation	mitigation	NOUN
ijtc-420	91	32	”	"	PUNCT
ijtc-420	91	33	falls	fall	VERB
ijtc-420	91	34	within	within	ADP
ijtc-420	91	35	the	the	DET
ijtc-420	91	36	category	category	NOUN
ijtc-420	91	37	of	of	ADP
ijtc-420	91	38	energy	energy	NOUN
ijtc-420	91	39	taxes	taxis	NOUN
ijtc-420	91	40	(	(	PUNCT
ijtc-420	91	41	gokhale	gokhale	NOUN
ijtc-420	91	42	,	,	PUNCT
ijtc-420	91	43	2021	2021	NUM
ijtc-420	91	44	)	)	PUNCT
ijtc-420	91	45	.	.	PUNCT
ijtc-420	92	1	moreover	moreover	ADV
ijtc-420	92	2	,	,	PUNCT
ijtc-420	92	3	japan	japan	PROPN
ijtc-420	92	4	has	have	VERB
ijtc-420	92	5	a	a	DET
ijtc-420	92	6	three	three	NUM
ijtc-420	92	7	-	-	PUNCT
ijtc-420	92	8	tiered	tiere	VERB
ijtc-420	92	9	energy	energy	NOUN
ijtc-420	92	10	tax	tax	NOUN
ijtc-420	92	11	(	(	PUNCT
ijtc-420	92	12	1	1	NUM
ijtc-420	92	13	)	)	PUNCT
ijtc-420	92	14	customs	custom	NOUN
ijtc-420	92	15	duties	duty	NOUN
ijtc-420	92	16	on	on	ADP
ijtc-420	92	17	imported	import	VERB
ijtc-420	92	18	and	and	CCONJ
ijtc-420	92	19	extracted	extract	VERB
ijtc-420	92	20	fossil	fossil	ADJ
ijtc-420	92	21	fuels	fuel	NOUN
ijtc-420	92	22	;	;	PUNCT
ijtc-420	92	23	(	(	PUNCT
ijtc-420	92	24	2	2	X
ijtc-420	92	25	)	)	PUNCT
ijtc-420	92	26	transportation	transportation	NOUN
ijtc-420	92	27	fuel	fuel	NOUN
ijtc-420	92	28	taxes	taxis	NOUN
ijtc-420	92	29	(	(	PUNCT
ijtc-420	92	30	oil	oil	NOUN
ijtc-420	92	31	delivery	delivery	NOUN
ijtc-420	92	32	tax	tax	NOUN
ijtc-420	92	33	,	,	PUNCT
ijtc-420	92	34	gasoline	gasoline	NOUN
ijtc-420	92	35	tax	tax	NOUN
ijtc-420	92	36	,	,	PUNCT
ijtc-420	92	37	diesel	diesel	NOUN
ijtc-420	92	38	and	and	CCONJ
ijtc-420	92	39	aviation	aviation	NOUN
ijtc-420	92	40	fuel	fuel	NOUN
ijtc-420	92	41	tax	tax	NOUN
ijtc-420	92	42	)	)	PUNCT
ijtc-420	92	43	;	;	PUNCT
ijtc-420	92	44	(	(	PUNCT
ijtc-420	92	45	3	3	X
ijtc-420	92	46	)	)	PUNCT
ijtc-420	92	47	electric	electric	ADJ
ijtc-420	92	48	power	power	NOUN
ijtc-420	92	49	generation	generation	NOUN
ijtc-420	92	50	taxes	taxis	NOUN
ijtc-420	92	51	(	(	PUNCT
ijtc-420	92	52	ministry	ministry	NOUN
ijtc-420	92	53	of	of	ADP
ijtc-420	92	54	the	the	DET
ijtc-420	92	55	environment	environment	NOUN
ijtc-420	92	56	of	of	ADP
ijtc-420	92	57	japan	japan	PROPN
ijtc-420	92	58	,	,	PUNCT
ijtc-420	92	59	2017	2017	NUM
ijtc-420	92	60	)	)	PUNCT
ijtc-420	92	61	.	.	PUNCT
ijtc-420	93	1	the	the	DET
ijtc-420	93	2	carbon	carbon	NOUN
ijtc-420	93	3	tax	tax	NOUN
ijtc-420	93	4	in	in	ADP
ijtc-420	93	5	japan	japan	PROPN
ijtc-420	93	6	applies	apply	VERB
ijtc-420	93	7	to	to	ADP
ijtc-420	93	8	fossil	fossil	ADJ
ijtc-420	93	9	fuels	fuel	NOUN
ijtc-420	93	10	such	such	ADJ
ijtc-420	93	11	as	as	ADP
ijtc-420	93	12	petroleum	petroleum	NOUN
ijtc-420	93	13	,	,	PUNCT
ijtc-420	93	14	petroleum	petroleum	NOUN
ijtc-420	93	15	products	product	NOUN
ijtc-420	93	16	,	,	PUNCT
ijtc-420	93	17	natural	natural	ADJ
ijtc-420	93	18	gas	gas	NOUN
ijtc-420	93	19	,	,	PUNCT
ijtc-420	93	20	and	and	CCONJ
ijtc-420	93	21	coal	coal	NOUN
ijtc-420	93	22	.	.	PUNCT
ijtc-420	94	1	japan	japan	PROPN
ijtc-420	94	2	became	become	VERB
ijtc-420	94	3	the	the	DET
ijtc-420	94	4	first	first	ADJ
ijtc-420	94	5	asian	asian	ADJ
ijtc-420	94	6	country	country	NOUN
ijtc-420	94	7	to	to	PART
ijtc-420	94	8	introduce	introduce	VERB
ijtc-420	94	9	a	a	DET
ijtc-420	94	10	carbon	carbon	NOUN
ijtc-420	94	11	tax	tax	NOUN
ijtc-420	94	12	of	of	ADP
ijtc-420	94	13	jpy	jpy	PROPN
ijtc-420	94	14	2,89	2,89	NUM
ijtc-420	94	15	/	/	SYM
ijtc-420	94	16	t	t	NOUN
ijtc-420	94	17	-	-	PUNCT
ijtc-420	94	18	co2	co2	NOUN
ijtc-420	94	19	(	(	PUNCT
ijtc-420	94	20	ysd2.65	ysd2.65	PROPN
ijtc-420	94	21	)	)	PUNCT
ijtc-420	94	22	in	in	ADP
ijtc-420	94	23	october	october	PROPN
ijtc-420	94	24	2012	2012	NUM
ijtc-420	94	25	(	(	PUNCT
ijtc-420	94	26	ministry	ministry	NOUN
ijtc-420	94	27	of	of	ADP
ijtc-420	94	28	the	the	DET
ijtc-420	94	29	environment	environment	NOUN
ijtc-420	94	30	of	of	ADP
ijtc-420	94	31	japan	japan	PROPN
ijtc-420	94	32	,	,	PUNCT
ijtc-420	94	33	2017	2017	NUM
ijtc-420	94	34	)	)	PUNCT
ijtc-420	94	35	.	.	PUNCT
ijtc-420	95	1	by	by	ADP
ijtc-420	95	2	2050	2050	NUM
ijtc-420	95	3	,	,	PUNCT
ijtc-420	95	4	the	the	DET
ijtc-420	95	5	tax	tax	NOUN
ijtc-420	95	6	intends	intend	VERB
ijtc-420	95	7	to	to	PART
ijtc-420	95	8	eliminate	eliminate	VERB
ijtc-420	95	9	80	80	NUM
ijtc-420	95	10	percent	percent	NOUN
ijtc-420	95	11	of	of	ADP
ijtc-420	95	12	japan	japan	PROPN
ijtc-420	95	13	's	's	PART
ijtc-420	95	14	greenhouse	greenhouse	NOUN
ijtc-420	95	15	gas	gas	NOUN
ijtc-420	95	16	emissions	emission	NOUN
ijtc-420	95	17	.	.	PUNCT
ijtc-420	96	1	carbon	carbon	NOUN
ijtc-420	96	2	taxes	taxis	NOUN
ijtc-420	96	3	on	on	ADP
ijtc-420	96	4	covered	covered	ADJ
ijtc-420	96	5	items	item	NOUN
ijtc-420	96	6	vary	vary	VERB
ijtc-420	96	7	according	accord	VERB
ijtc-420	96	8	to	to	ADP
ijtc-420	96	9	their	their	PRON
ijtc-420	96	10	carbon	carbon	NOUN
ijtc-420	96	11	emissions	emission	NOUN
ijtc-420	96	12	content	content	NOUN
ijtc-420	96	13	and	and	CCONJ
ijtc-420	96	14	are	be	AUX
ijtc-420	96	15	in	in	ADP
ijtc-420	96	16	addition	addition	NOUN
ijtc-420	96	17	to	to	ADP
ijtc-420	96	18	the	the	DET
ijtc-420	96	19	existing	exist	VERB
ijtc-420	96	20	petroleum	petroleum	NOUN
ijtc-420	96	21	and	and	CCONJ
ijtc-420	96	22	coal	coal	NOUN
ijtc-420	96	23	taxes	taxis	NOUN
ijtc-420	96	24	.	.	PUNCT
ijtc-420	97	1	the	the	DET
ijtc-420	97	2	tax	tax	NOUN
ijtc-420	97	3	rate	rate	NOUN
ijtc-420	97	4	is	be	AUX
ijtc-420	97	5	a	a	DET
ijtc-420	97	6	fixed	fix	VERB
ijtc-420	97	7	per	per	ADP
ijtc-420	97	8	-	-	PUNCT
ijtc-420	97	9	unit	unit	NOUN
ijtc-420	97	10	amount	amount	NOUN
ijtc-420	97	11	so	so	SCONJ
ijtc-420	97	12	that	that	SCONJ
ijtc-420	97	13	the	the	DET
ijtc-420	97	14	total	total	ADJ
ijtc-420	97	15	carbon	carbon	NOUN
ijtc-420	97	16	tax	tax	NOUN
ijtc-420	97	17	on	on	ADP
ijtc-420	97	18	each	each	DET
ijtc-420	97	19	product	product	NOUN
ijtc-420	97	20	equals	equal	VERB
ijtc-420	97	21	jpy	jpy	PROPN
ijtc-420	97	22	2,89	2,89	NUM
ijtc-420	97	23	/	/	SYM
ijtc-420	97	24	t	t	NOUN
ijtc-420	97	25	-	-	PUNCT
ijtc-420	97	26	co2	co2	NOUN
ijtc-420	97	27	(	(	PUNCT
ijtc-420	97	28	usd2.65	usd2.65	PROPN
ijtc-420	97	29	)	)	PUNCT
ijtc-420	97	30	(	(	PUNCT
ijtc-420	97	31	gokhale	gokhale	NOUN
ijtc-420	97	32	,	,	PUNCT
ijtc-420	97	33	2021	2021	NUM
ijtc-420	97	34	)	)	PUNCT
ijtc-420	97	35	.	.	PUNCT
ijtc-420	98	1	japan	japan	PROPN
ijtc-420	98	2	has	have	AUX
ijtc-420	98	3	made	make	VERB
ijtc-420	98	4	significant	significant	ADJ
ijtc-420	98	5	progress	progress	NOUN
ijtc-420	98	6	in	in	ADP
ijtc-420	98	7	decreasing	decrease	VERB
ijtc-420	98	8	its	its	PRON
ijtc-420	98	9	carbon	carbon	NOUN
ijtc-420	98	10	emissions	emission	NOUN
ijtc-420	98	11	since	since	SCONJ
ijtc-420	98	12	the	the	DET
ijtc-420	98	13	carbon	carbon	NOUN
ijtc-420	98	14	tax	tax	NOUN
ijtc-420	98	15	was	be	AUX
ijtc-420	98	16	implemented	implement	VERB
ijtc-420	98	17	in	in	ADP
ijtc-420	98	18	2012	2012	NUM
ijtc-420	98	19	.	.	PUNCT
ijtc-420	99	1	however	however	ADV
ijtc-420	99	2	,	,	PUNCT
ijtc-420	99	3	japan	japan	PROPN
ijtc-420	99	4	's	's	PART
ijtc-420	99	5	existing	exist	VERB
ijtc-420	99	6	carbon	carbon	NOUN
ijtc-420	99	7	tax	tax	NOUN
ijtc-420	99	8	policy	policy	NOUN
ijtc-420	99	9	impedes	impede	VERB
ijtc-420	99	10	solving	solve	VERB
ijtc-420	99	11	the	the	DET
ijtc-420	99	12	urgent	urgent	ADJ
ijtc-420	99	13	climate	climate	NOUN
ijtc-420	99	14	problem	problem	NOUN
ijtc-420	99	15	.	.	PUNCT
ijtc-420	100	1	a	a	DET
ijtc-420	100	2	study	study	NOUN
ijtc-420	100	3	from	from	ADP
ijtc-420	100	4	(	(	PUNCT
ijtc-420	100	5	kawakatsu	kawakatsu	VERB
ijtc-420	100	6	et	et	PROPN
ijtc-420	100	7	al	al	PROPN
ijtc-420	100	8	.	.	PROPN
ijtc-420	100	9	,	,	PUNCT
ijtc-420	100	10	2017	2017	NUM
ijtc-420	100	11	)	)	PUNCT
ijtc-420	100	12	found	find	VERB
ijtc-420	100	13	that	that	SCONJ
ijtc-420	100	14	a	a	DET
ijtc-420	100	15	small	small	ADJ
ijtc-420	100	16	or	or	CCONJ
ijtc-420	100	17	positive	positive	ADJ
ijtc-420	100	18	financial	financial	ADJ
ijtc-420	100	19	benefit	benefit	NOUN
ijtc-420	100	20	is	be	AUX
ijtc-420	100	21	possible	possible	ADJ
ijtc-420	100	22	with	with	ADP
ijtc-420	100	23	appropriate	appropriate	ADJ
ijtc-420	100	24	tax	tax	NOUN
ijtc-420	100	25	revenue	revenue	NOUN
ijtc-420	100	26	treatment	treatment	NOUN
ijtc-420	100	27	.	.	PUNCT
ijtc-420	101	1	kawakatsu	kawakatsu	VERB
ijtc-420	101	2	et	et	PROPN
ijtc-420	101	3	al	al	PROPN
ijtc-420	101	4	.	.	PROPN
ijtc-420	101	5	analyzed	analyze	VERB
ijtc-420	101	6	east	east	PROPN
ijtc-420	101	7	asia	asia	PROPN
ijtc-420	101	8	's	's	PART
ijtc-420	101	9	low	low	ADJ
ijtc-420	101	10	carbon	carbon	NOUN
ijtc-420	101	11	policies	policy	NOUN
ijtc-420	101	12	.	.	PUNCT
ijtc-420	102	1	they	they	PRON
ijtc-420	102	2	concluded	conclude	VERB
ijtc-420	102	3	that	that	SCONJ
ijtc-420	102	4	japan	japan	PROPN
ijtc-420	102	5	's	's	PART
ijtc-420	102	6	current	current	ADJ
ijtc-420	102	7	carbon	carbon	NOUN
ijtc-420	102	8	tax	tax	NOUN
ijtc-420	102	9	rate	rate	NOUN
ijtc-420	102	10	of	of	ADP
ijtc-420	102	11	jpy2,89	jpy2,89	PROPN
ijtc-420	102	12	/	/	SYM
ijtc-420	102	13	t	t	NOUN
ijtc-420	102	14	-	-	PUNCT
ijtc-420	102	15	co2	co2	NOUN
ijtc-420	102	16	(	(	PUNCT
ijtc-420	102	17	$	$	SYM
ijtc-420	102	18	2.65	2.65	NUM
ijtc-420	102	19	)	)	PUNCT
ijtc-420	102	20	has	have	AUX
ijtc-420	102	21	resulted	result	VERB
ijtc-420	102	22	in	in	ADP
ijtc-420	102	23	modest	modest	ADJ
ijtc-420	102	24	emissions	emission	NOUN
ijtc-420	102	25	reductions	reduction	NOUN
ijtc-420	102	26	and	and	CCONJ
ijtc-420	102	27	had	have	VERB
ijtc-420	102	28	a	a	DET
ijtc-420	102	29	negligible	negligible	ADJ
ijtc-420	102	30	influence	influence	NOUN
ijtc-420	102	31	on	on	ADP
ijtc-420	102	32	its	its	PRON
ijtc-420	102	33	economic	economic	ADJ
ijtc-420	102	34	growth	growth	NOUN
ijtc-420	102	35	.	.	PUNCT
ijtc-420	103	1	when	when	SCONJ
ijtc-420	103	2	evaluating	evaluate	VERB
ijtc-420	103	3	a	a	DET
ijtc-420	103	4	more	more	ADV
ijtc-420	103	5	significant	significant	ADJ
ijtc-420	103	6	carbon	carbon	NOUN
ijtc-420	103	7	tax	tax	NOUN
ijtc-420	103	8	,	,	PUNCT
ijtc-420	103	9	the	the	DET
ijtc-420	103	10	authors	author	NOUN
ijtc-420	103	11	believe	believe	VERB
ijtc-420	103	12	that	that	SCONJ
ijtc-420	103	13	a	a	DET
ijtc-420	103	14	higher	high	ADJ
ijtc-420	103	15	tax	tax	NOUN
ijtc-420	103	16	combined	combine	VERB
ijtc-420	103	17	with	with	ADP
ijtc-420	103	18	suitable	suitable	ADJ
ijtc-420	103	19	revenue	revenue	NOUN
ijtc-420	103	20	recycling	recycling	NOUN
ijtc-420	103	21	methods	method	NOUN
ijtc-420	103	22	results	result	VERB
ijtc-420	103	23	in	in	ADP
ijtc-420	103	24	a	a	DET
ijtc-420	103	25	positive	positive	ADJ
ijtc-420	103	26	double	double	ADJ
ijtc-420	103	27	dividend	dividend	NOUN
ijtc-420	103	28	for	for	ADP
ijtc-420	103	29	the	the	DET
ijtc-420	103	30	japanese	japanese	ADJ
ijtc-420	103	31	economy	economy	NOUN
ijtc-420	103	32	(	(	PUNCT
ijtc-420	103	33	lee	lee	PROPN
ijtc-420	103	34	et	et	PROPN
ijtc-420	103	35	al	al	PROPN
ijtc-420	103	36	.	.	PROPN
ijtc-420	103	37	,	,	PUNCT
ijtc-420	103	38	2012	2012	NUM
ijtc-420	103	39	)	)	PUNCT
ijtc-420	103	40	.	.	PUNCT
ijtc-420	104	1	japan	japan	PROPN
ijtc-420	104	2	's	's	PART
ijtc-420	104	3	experience	experience	NOUN
ijtc-420	104	4	can	can	AUX
ijtc-420	104	5	be	be	AUX
ijtc-420	104	6	applied	apply	VERB
ijtc-420	104	7	in	in	ADP
ijtc-420	104	8	indonesia	indonesia	PROPN
ijtc-420	104	9	as	as	ADP
ijtc-420	104	10	a	a	DET
ijtc-420	104	11	best	good	ADJ
ijtc-420	104	12	practice	practice	NOUN
ijtc-420	104	13	in	in	ADP
ijtc-420	104	14	implementing	implement	VERB
ijtc-420	104	15	carbon	carbon	NOUN
ijtc-420	104	16	tax	tax	NOUN
ijtc-420	104	17	in	in	ADP
ijtc-420	104	18	2022	2022	NUM
ijtc-420	104	19	,	,	PUNCT
ijtc-420	104	20	especially	especially	ADV
ijtc-420	104	21	in	in	ADP
ijtc-420	104	22	the	the	DET
ijtc-420	104	23	government	government	NOUN
ijtc-420	104	24	readiness	readiness	NOUN
ijtc-420	104	25	.	.	PUNCT
ijtc-420	105	1	method	method	VERB
ijtc-420	105	2	the	the	DET
ijtc-420	105	3	author	author	NOUN
ijtc-420	105	4	utilizes	utilize	VERB
ijtc-420	105	5	a	a	DET
ijtc-420	105	6	constructivism	constructivism	NOUN
ijtc-420	105	7	approach	approach	NOUN
ijtc-420	105	8	to	to	ADP
ijtc-420	105	9	qualitative	qualitative	ADJ
ijtc-420	105	10	data	datum	NOUN
ijtc-420	105	11	analysis	analysis	NOUN
ijtc-420	105	12	in	in	ADP
ijtc-420	105	13	this	this	DET
ijtc-420	105	14	study	study	NOUN
ijtc-420	105	15	.	.	PUNCT
ijtc-420	106	1	the	the	DET
ijtc-420	106	2	essence	essence	NOUN
ijtc-420	106	3	of	of	ADP
ijtc-420	106	4	constructivism	constructivism	NOUN
ijtc-420	106	5	is	be	AUX
ijtc-420	106	6	an	an	DET
ijtc-420	106	7	understanding	understanding	NOUN
ijtc-420	106	8	formed	form	VERB
ijtc-420	106	9	from	from	ADP
ijtc-420	106	10	several	several	ADJ
ijtc-420	106	11	perspectives	perspective	NOUN
ijtc-420	106	12	that	that	PRON
ijtc-420	106	13	solve	solve	VERB
ijtc-420	106	14	a	a	DET
ijtc-420	106	15	problem	problem	NOUN
ijtc-420	106	16	(	(	PUNCT
ijtc-420	106	17	bungin	bungin	VERB
ijtc-420	106	18	,	,	PUNCT
ijtc-420	106	19	2017	2017	NUM
ijtc-420	106	20	)	)	PUNCT
ijtc-420	106	21	.	.	PUNCT
ijtc-420	107	1	the	the	DET
ijtc-420	107	2	answers	answer	NOUN
ijtc-420	107	3	to	to	ADP
ijtc-420	107	4	all	all	DET
ijtc-420	107	5	situations	situation	NOUN
ijtc-420	107	6	being	be	AUX
ijtc-420	107	7	studied	study	VERB
ijtc-420	107	8	are	be	AUX
ijtc-420	107	9	sourced	source	VERB
ijtc-420	107	10	from	from	ADP
ijtc-420	107	11	various	various	ADJ
ijtc-420	107	12	social	social	ADJ
ijtc-420	107	13	perspectives	perspective	NOUN
ijtc-420	107	14	or	or	CCONJ
ijtc-420	107	15	points	point	NOUN
ijtc-420	107	16	of	of	ADP
ijtc-420	107	17	view	view	NOUN
ijtc-420	107	18	.	.	PUNCT
ijtc-420	108	1	in	in	ADP
ijtc-420	108	2	this	this	DET
ijtc-420	108	3	understanding	understanding	NOUN
ijtc-420	108	4	,	,	PUNCT
ijtc-420	108	5	the	the	DET
ijtc-420	108	6	researcher	researcher	NOUN
ijtc-420	108	7	is	be	AUX
ijtc-420	108	8	tasked	task	VERB
ijtc-420	108	9	with	with	ADP
ijtc-420	108	10	narrowing	narrow	VERB
ijtc-420	108	11	down	down	ADP
ijtc-420	108	12	different	different	ADJ
ijtc-420	108	13	comprehensive	comprehensive	ADJ
ijtc-420	108	14	perspectives	perspective	NOUN
ijtc-420	108	15	and	and	CCONJ
ijtc-420	108	16	interpreting	interpret	VERB
ijtc-420	108	17	the	the	DET
ijtc-420	108	18	findings	finding	NOUN
ijtc-420	108	19	according	accord	VERB
ijtc-420	108	20	to	to	ADP
ijtc-420	108	21	their	their	PRON
ijtc-420	108	22	experience	experience	NOUN
ijtc-420	108	23	and	and	CCONJ
ijtc-420	108	24	expertise	expertise	NOUN
ijtc-420	108	25	(	(	PUNCT
ijtc-420	108	26	creswell	creswell	PROPN
ijtc-420	108	27	,	,	PUNCT
ijtc-420	108	28	2017	2017	NUM
ijtc-420	108	29	)	)	PUNCT
ijtc-420	108	30	.	.	PUNCT
ijtc-420	109	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	109	2	climate	climate	NOUN
ijtc-420	109	3	change	change	NOUN
ijtc-420	109	4	,	,	PUNCT
ijtc-420	109	5	carbon	carbon	NOUN
ijtc-420	109	6	tax	tax	NOUN
ijtc-420	109	7	,	,	PUNCT
ijtc-420	109	8	and	and	CCONJ
ijtc-420	109	9	the	the	DET
ijtc-420	109	10	indonesian	indonesian	ADJ
ijtc-420	109	11	directorate	directorate	ADJ
ijtc-420	109	12	general	general	NOUN
ijtc-420	109	13	of	of	ADP
ijtc-420	109	14	taxes	taxis	NOUN
ijtc-420	109	15	preparedness	preparedness	NOUN
ijtc-420	109	16	in	in	ADP
ijtc-420	109	17	implementing	implement	VERB
ijtc-420	109	18	the	the	DET
ijtc-420	109	19	new	new	ADJ
ijtc-420	109	20	carbon	carbon	NOUN
ijtc-420	109	21	tax	tax	NOUN
ijtc-420	109	22	nugraha	nugraha	NOUN
ijtc-420	109	23	and	and	CCONJ
ijtc-420	109	24	bologun	bologun	PROPN
ijtc-420	109	25	40	40	NUM
ijtc-420	109	26	|	|	ADV
ijtc-420	109	27	ilomata	ilomata	PROPN
ijtc-420	109	28	international	international	ADJ
ijtc-420	109	29	journal	journal	NOUN
ijtc-420	109	30	of	of	ADP
ijtc-420	109	31	tax	tax	PROPN
ijtc-420	109	32	&	&	CCONJ
ijtc-420	109	33	accounting	accounting	PROPN
ijtc-420	109	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	109	35	the	the	DET
ijtc-420	109	36	author	author	NOUN
ijtc-420	109	37	examined	examine	VERB
ijtc-420	109	38	three	three	NUM
ijtc-420	109	39	dgt	dgt	NOUN
ijtc-420	109	40	positions	position	NOUN
ijtc-420	109	41	:	:	PUNCT
ijtc-420	109	42	account	account	NOUN
ijtc-420	109	43	representative	representative	NOUN
ijtc-420	109	44	,	,	PUNCT
ijtc-420	109	45	tax	tax	NOUN
ijtc-420	109	46	auditor	auditor	NOUN
ijtc-420	109	47	,	,	PUNCT
ijtc-420	109	48	and	and	CCONJ
ijtc-420	109	49	staff	staff	NOUN
ijtc-420	109	50	analyst	analyst	NOUN
ijtc-420	109	51	.	.	PUNCT
ijtc-420	110	1	the	the	DET
ijtc-420	110	2	questionnaires	questionnaire	NOUN
ijtc-420	110	3	were	be	AUX
ijtc-420	110	4	completed	complete	VERB
ijtc-420	110	5	by	by	ADP
ijtc-420	110	6	32	32	NUM
ijtc-420	110	7	participants	participant	NOUN
ijtc-420	110	8	in	in	ADP
ijtc-420	110	9	january	january	PROPN
ijtc-420	110	10	2022	2022	NUM
ijtc-420	110	11	.	.	PUNCT
ijtc-420	111	1	each	each	DET
ijtc-420	111	2	question	question	NOUN
ijtc-420	111	3	is	be	AUX
ijtc-420	111	4	composed	compose	VERB
ijtc-420	111	5	of	of	ADP
ijtc-420	111	6	five	five	NUM
ijtc-420	111	7	open	open	ADV
ijtc-420	111	8	-	-	PUNCT
ijtc-420	111	9	ended	end	VERB
ijtc-420	111	10	questions	question	NOUN
ijtc-420	111	11	and	and	CCONJ
ijtc-420	111	12	five	five	NUM
ijtc-420	111	13	closed	closed	ADJ
ijtc-420	111	14	-	-	PUNCT
ijtc-420	111	15	ended	end	VERB
ijtc-420	111	16	question.the	question.the	DET
ijtc-420	111	17	sample	sample	NOUN
ijtc-420	111	18	size	size	NOUN
ijtc-420	111	19	is	be	AUX
ijtc-420	111	20	determined	determine	VERB
ijtc-420	111	21	by	by	ADP
ijtc-420	111	22	the	the	DET
ijtc-420	111	23	research	research	NOUN
ijtc-420	111	24	design	design	NOUN
ijtc-420	111	25	.	.	PUNCT
ijtc-420	112	1	typically	typically	ADV
ijtc-420	112	2	,	,	PUNCT
ijtc-420	112	3	the	the	DET
ijtc-420	112	4	sample	sample	NOUN
ijtc-420	112	5	size	size	NOUN
ijtc-420	112	6	for	for	ADP
ijtc-420	112	7	qualitative	qualitative	ADJ
ijtc-420	112	8	methods	method	NOUN
ijtc-420	112	9	is	be	AUX
ijtc-420	112	10	between	between	ADP
ijtc-420	112	11	twenty	twenty	NUM
ijtc-420	112	12	and	and	CCONJ
ijtc-420	112	13	thirty	thirty	NUM
ijtc-420	112	14	people	people	NOUN
ijtc-420	112	15	.	.	PUNCT
ijtc-420	113	1	position	position	NOUN
ijtc-420	113	2	number	number	NOUN
ijtc-420	113	3	respondents	respondent	NOUN
ijtc-420	113	4	percentage	percentage	NOUN
ijtc-420	113	5	account	account	NOUN
ijtc-420	113	6	representative	representative	NOUN
ijtc-420	113	7	5	5	NUM
ijtc-420	113	8	15.6	15.6	NUM
ijtc-420	113	9	%	%	NOUN
ijtc-420	113	10	tax	tax	NOUN
ijtc-420	113	11	auditor	auditor	NOUN
ijtc-420	113	12	17	17	NUM
ijtc-420	113	13	53.1	53.1	NUM
ijtc-420	113	14	%	%	NOUN
ijtc-420	113	15	staff	staff	NOUN
ijtc-420	113	16	analyst	analyst	NOUN
ijtc-420	113	17	10	10	NUM
ijtc-420	113	18	31.3	31.3	NUM
ijtc-420	113	19	%	%	NOUN
ijtc-420	113	20	in	in	ADP
ijtc-420	113	21	addition	addition	NOUN
ijtc-420	113	22	,	,	PUNCT
ijtc-420	113	23	cohen	cohen	PROPN
ijtc-420	113	24	et	et	PROPN
ijtc-420	113	25	al	al	PROPN
ijtc-420	113	26	.	.	PROPN
ijtc-420	114	1	(	(	PUNCT
ijtc-420	114	2	2017	2017	NUM
ijtc-420	114	3	)	)	PUNCT
ijtc-420	114	4	argued	argue	VERB
ijtc-420	114	5	that	that	SCONJ
ijtc-420	114	6	when	when	SCONJ
ijtc-420	114	7	using	use	VERB
ijtc-420	114	8	purposive	purposive	ADJ
ijtc-420	114	9	sampling	sampling	NOUN
ijtc-420	114	10	,	,	PUNCT
ijtc-420	114	11	it	it	PRON
ijtc-420	114	12	is	be	AUX
ijtc-420	114	13	more	more	ADV
ijtc-420	114	14	important	important	ADJ
ijtc-420	114	15	to	to	PART
ijtc-420	114	16	obtain	obtain	VERB
ijtc-420	114	17	information	information	NOUN
ijtc-420	114	18	from	from	ADP
ijtc-420	114	19	those	those	PRON
ijtc-420	114	20	with	with	ADP
ijtc-420	114	21	extensive	extensive	ADJ
ijtc-420	114	22	knowledge	knowledge	NOUN
ijtc-420	114	23	of	of	ADP
ijtc-420	114	24	a	a	DET
ijtc-420	114	25	particular	particular	ADJ
ijtc-420	114	26	subject	subject	NOUN
ijtc-420	114	27	and	and	CCONJ
ijtc-420	114	28	to	to	PART
ijtc-420	114	29	achieve	achieve	VERB
ijtc-420	114	30	data	datum	NOUN
ijtc-420	114	31	saturation	saturation	NOUN
ijtc-420	114	32	than	than	SCONJ
ijtc-420	114	33	it	it	PRON
ijtc-420	114	34	is	be	AUX
ijtc-420	114	35	to	to	PART
ijtc-420	114	36	maximize	maximize	VERB
ijtc-420	114	37	the	the	DET
ijtc-420	114	38	number	number	NOUN
ijtc-420	114	39	of	of	ADP
ijtc-420	114	40	participants	participant	NOUN
ijtc-420	114	41	(	(	PUNCT
ijtc-420	114	42	cohen	cohen	PROPN
ijtc-420	114	43	et	et	PROPN
ijtc-420	114	44	al	al	PROPN
ijtc-420	114	45	.	.	PROPN
ijtc-420	114	46	,	,	PUNCT
ijtc-420	114	47	2017	2017	NUM
ijtc-420	114	48	)	)	PUNCT
ijtc-420	114	49	.	.	PUNCT
ijtc-420	115	1	participants	participant	NOUN
ijtc-420	115	2	are	be	AUX
ijtc-420	115	3	chosen	choose	VERB
ijtc-420	115	4	on	on	ADP
ijtc-420	115	5	the	the	DET
ijtc-420	115	6	basis	basis	NOUN
ijtc-420	115	7	of	of	ADP
ijtc-420	115	8	their	their	PRON
ijtc-420	115	9	knowledge	knowledge	NOUN
ijtc-420	115	10	,	,	PUNCT
ijtc-420	115	11	expertise	expertise	NOUN
ijtc-420	115	12	,	,	PUNCT
ijtc-420	115	13	and	and	CCONJ
ijtc-420	115	14	experience	experience	NOUN
ijtc-420	115	15	within	within	ADP
ijtc-420	115	16	their	their	PRON
ijtc-420	115	17	respective	respective	ADJ
ijtc-420	115	18	organizations	organization	NOUN
ijtc-420	115	19	and	and	CCONJ
ijtc-420	115	20	fields	field	NOUN
ijtc-420	115	21	(	(	PUNCT
ijtc-420	115	22	jamali	jamali	ADJ
ijtc-420	115	23	,	,	PUNCT
ijtc-420	115	24	2018	2018	NUM
ijtc-420	115	25	)	)	PUNCT
ijtc-420	115	26	.	.	PUNCT
ijtc-420	116	1	the	the	DET
ijtc-420	116	2	respondents	respondent	NOUN
ijtc-420	116	3	come	come	VERB
ijtc-420	116	4	from	from	ADP
ijtc-420	116	5	a	a	DET
ijtc-420	116	6	variety	variety	NOUN
ijtc-420	116	7	of	of	ADP
ijtc-420	116	8	job	job	NOUN
ijtc-420	116	9	descriptions	description	NOUN
ijtc-420	116	10	and	and	CCONJ
ijtc-420	116	11	involved	involve	VERB
ijtc-420	116	12	in	in	ADP
ijtc-420	116	13	the	the	DET
ijtc-420	116	14	carbon	carbon	NOUN
ijtc-420	116	15	tax	tax	NOUN
ijtc-420	116	16	's	's	PART
ijtc-420	116	17	implementation	implementation	NOUN
ijtc-420	116	18	process	process	NOUN
ijtc-420	116	19	.	.	PUNCT
ijtc-420	117	1	the	the	DET
ijtc-420	117	2	open	open	ADJ
ijtc-420	117	3	questions	question	NOUN
ijtc-420	117	4	are	be	AUX
ijtc-420	117	5	intended	intend	VERB
ijtc-420	117	6	to	to	PART
ijtc-420	117	7	give	give	VERB
ijtc-420	117	8	employees	employee	NOUN
ijtc-420	117	9	the	the	DET
ijtc-420	117	10	freedom	freedom	NOUN
ijtc-420	117	11	to	to	PART
ijtc-420	117	12	express	express	VERB
ijtc-420	117	13	their	their	PRON
ijtc-420	117	14	opinions	opinion	NOUN
ijtc-420	117	15	and	and	CCONJ
ijtc-420	117	16	responses	response	NOUN
ijtc-420	117	17	to	to	ADP
ijtc-420	117	18	the	the	DET
ijtc-420	117	19	questions	question	NOUN
ijtc-420	117	20	.	.	PUNCT
ijtc-420	118	1	meanwhile	meanwhile	ADV
ijtc-420	118	2	,	,	PUNCT
ijtc-420	118	3	closed	closed	ADJ
ijtc-420	118	4	questions	question	NOUN
ijtc-420	118	5	are	be	AUX
ijtc-420	118	6	used	use	VERB
ijtc-420	118	7	to	to	PART
ijtc-420	118	8	confirm	confirm	VERB
ijtc-420	118	9	previous	previous	ADJ
ijtc-420	118	10	questions	question	NOUN
ijtc-420	118	11	,	,	PUNCT
ijtc-420	118	12	allowing	allow	VERB
ijtc-420	118	13	for	for	ADP
ijtc-420	118	14	the	the	DET
ijtc-420	118	15	verification	verification	NOUN
ijtc-420	118	16	of	of	ADP
ijtc-420	118	17	the	the	DET
ijtc-420	118	18	questionnaire	questionnaire	NOUN
ijtc-420	118	19	response	response	NOUN
ijtc-420	118	20	’s	’s	PART
ijtc-420	118	21	consistency	consistency	NOUN
ijtc-420	118	22	.	.	PUNCT
ijtc-420	119	1	the	the	DET
ijtc-420	119	2	questionnaires	questionnaire	NOUN
ijtc-420	119	3	contain	contain	VERB
ijtc-420	119	4	five	five	NUM
ijtc-420	119	5	pairs	pair	NOUN
ijtc-420	119	6	of	of	ADP
ijtc-420	119	7	questions	question	NOUN
ijtc-420	119	8	.	.	PUNCT
ijtc-420	120	1	employees	employee	NOUN
ijtc-420	120	2	are	be	AUX
ijtc-420	120	3	asked	ask	VERB
ijtc-420	120	4	to	to	PART
ijtc-420	120	5	respond	respond	VERB
ijtc-420	120	6	"	"	PUNCT
ijtc-420	120	7	yes	yes	INTJ
ijtc-420	120	8	"	"	PUNCT
ijtc-420	120	9	or	or	CCONJ
ijtc-420	120	10	"	"	PUNCT
ijtc-420	120	11	no	no	NOUN
ijtc-420	120	12	"	"	PUNCT
ijtc-420	120	13	to	to	PART
ijtc-420	120	14	closed	close	VERB
ijtc-420	120	15	questions	question	NOUN
ijtc-420	120	16	,	,	PUNCT
ijtc-420	120	17	whereas	whereas	SCONJ
ijtc-420	120	18	open	open	ADJ
ijtc-420	120	19	questions	question	NOUN
ijtc-420	120	20	require	require	VERB
ijtc-420	120	21	employees	employee	NOUN
ijtc-420	120	22	to	to	PART
ijtc-420	120	23	respond	respond	VERB
ijtc-420	120	24	with	with	ADP
ijtc-420	120	25	some	some	DET
ijtc-420	120	26	explanations	explanation	NOUN
ijtc-420	120	27	,	,	PUNCT
ijtc-420	120	28	reasons	reason	NOUN
ijtc-420	120	29	,	,	PUNCT
ijtc-420	120	30	and	and	CCONJ
ijtc-420	120	31	opinions	opinion	NOUN
ijtc-420	120	32	.	.	PUNCT
ijtc-420	121	1	consistency	consistency	NOUN
ijtc-420	121	2	in	in	ADP
ijtc-420	121	3	responding	respond	VERB
ijtc-420	121	4	to	to	ADP
ijtc-420	121	5	each	each	DET
ijtc-420	121	6	pair	pair	NOUN
ijtc-420	121	7	of	of	ADP
ijtc-420	121	8	questions	question	NOUN
ijtc-420	121	9	is	be	AUX
ijtc-420	121	10	measured	measure	VERB
ijtc-420	121	11	in	in	ADP
ijtc-420	121	12	this	this	DET
ijtc-420	121	13	study	study	NOUN
ijtc-420	121	14	to	to	PART
ijtc-420	121	15	ensure	ensure	VERB
ijtc-420	121	16	that	that	SCONJ
ijtc-420	121	17	employees	employee	NOUN
ijtc-420	121	18	provide	provide	VERB
ijtc-420	121	19	accurate	accurate	ADJ
ijtc-420	121	20	responses	response	NOUN
ijtc-420	121	21	.	.	PUNCT
ijtc-420	122	1	employees	employee	NOUN
ijtc-420	122	2	provide	provide	VERB
ijtc-420	122	3	consistent	consistent	ADJ
ijtc-420	122	4	responses	response	NOUN
ijtc-420	122	5	when	when	SCONJ
ijtc-420	122	6	they	they	PRON
ijtc-420	122	7	respond	respond	VERB
ijtc-420	122	8	"	"	PUNCT
ijtc-420	122	9	yes	yes	INTJ
ijtc-420	122	10	"	"	PUNCT
ijtc-420	122	11	to	to	PART
ijtc-420	122	12	close	close	VERB
ijtc-420	122	13	questions	question	NOUN
ijtc-420	122	14	,	,	PUNCT
ijtc-420	122	15	followed	follow	VERB
ijtc-420	122	16	by	by	ADP
ijtc-420	122	17	a	a	DET
ijtc-420	122	18	correct	correct	ADJ
ijtc-420	122	19	response	response	NOUN
ijtc-420	122	20	to	to	PART
ijtc-420	122	21	open	open	VERB
ijtc-420	122	22	questions	question	NOUN
ijtc-420	122	23	.	.	PUNCT
ijtc-420	123	1	the	the	DET
ijtc-420	123	2	correct	correct	ADJ
ijtc-420	123	3	responses	response	NOUN
ijtc-420	123	4	are	be	AUX
ijtc-420	123	5	highlighted	highlight	VERB
ijtc-420	123	6	in	in	ADP
ijtc-420	123	7	this	this	DET
ijtc-420	123	8	section	section	NOUN
ijtc-420	123	9	if	if	SCONJ
ijtc-420	123	10	they	they	PRON
ijtc-420	123	11	contain	contain	VERB
ijtc-420	123	12	certain	certain	ADJ
ijtc-420	123	13	keywords	keyword	NOUN
ijtc-420	123	14	,	,	PUNCT
ijtc-420	123	15	such	such	ADJ
ijtc-420	123	16	as	as	ADP
ijtc-420	123	17	global	global	ADJ
ijtc-420	123	18	warming	warming	NOUN
ijtc-420	123	19	,	,	PUNCT
ijtc-420	123	20	deforestation	deforestation	NOUN
ijtc-420	123	21	,	,	PUNCT
ijtc-420	123	22	and	and	CCONJ
ijtc-420	123	23	changes	change	NOUN
ijtc-420	123	24	in	in	ADP
ijtc-420	123	25	season	season	NOUN
ijtc-420	123	26	pattern	pattern	NOUN
ijtc-420	123	27	.	.	PUNCT
ijtc-420	124	1	result	result	NOUN
ijtc-420	124	2	and	and	CCONJ
ijtc-420	124	3	discussion	discussion	NOUN
ijtc-420	124	4	climate	climate	NOUN
ijtc-420	124	5	change	change	NOUN
ijtc-420	124	6	:	:	PUNCT
ijtc-420	124	7	a	a	DET
ijtc-420	124	8	general	general	ADJ
ijtc-420	124	9	overview	overview	NOUN
ijtc-420	124	10	when	when	SCONJ
ijtc-420	124	11	asked	ask	VERB
ijtc-420	124	12	if	if	SCONJ
ijtc-420	124	13	the	the	DET
ijtc-420	124	14	dgt	dgt	PROPN
ijtc-420	124	15	employee	employee	NOUN
ijtc-420	124	16	’s	’	VERB
ijtc-420	124	17	had	have	AUX
ijtc-420	124	18	ever	ever	ADV
ijtc-420	124	19	heard	hear	VERB
ijtc-420	124	20	of	of	ADP
ijtc-420	124	21	climate	climate	NOUN
ijtc-420	124	22	change	change	NOUN
ijtc-420	124	23	and	and	CCONJ
ijtc-420	124	24	could	could	AUX
ijtc-420	124	25	explain	explain	VERB
ijtc-420	124	26	what	what	PRON
ijtc-420	124	27	it	it	PRON
ijtc-420	124	28	is	be	AUX
ijtc-420	124	29	,	,	PUNCT
ijtc-420	124	30	31	31	NUM
ijtc-420	124	31	of	of	ADP
ijtc-420	124	32	32	32	NUM
ijtc-420	124	33	employees	employee	NOUN
ijtc-420	124	34	(	(	PUNCT
ijtc-420	124	35	97	97	NUM
ijtc-420	124	36	per	per	ADP
ijtc-420	124	37	cent	cent	NOUN
ijtc-420	124	38	)	)	PUNCT
ijtc-420	124	39	responded	respond	VERB
ijtc-420	124	40	that	that	SCONJ
ijtc-420	124	41	they	they	PRON
ijtc-420	124	42	had	have	VERB
ijtc-420	124	43	.	.	PUNCT
ijtc-420	125	1	additionally	additionally	ADV
ijtc-420	125	2	,	,	PUNCT
ijtc-420	125	3	27	27	NUM
ijtc-420	125	4	of	of	ADP
ijtc-420	125	5	31	31	NUM
ijtc-420	125	6	employees	employee	NOUN
ijtc-420	125	7	provide	provide	VERB
ijtc-420	125	8	consistent	consistent	ADJ
ijtc-420	125	9	responses	response	NOUN
ijtc-420	125	10	.	.	PUNCT
ijtc-420	126	1	the	the	DET
ijtc-420	126	2	respondents	respondent	NOUN
ijtc-420	126	3	who	who	PRON
ijtc-420	126	4	responded	respond	VERB
ijtc-420	126	5	consistently	consistently	ADV
ijtc-420	126	6	used	use	VERB
ijtc-420	126	7	terms	term	NOUN
ijtc-420	126	8	such	such	ADJ
ijtc-420	126	9	as	as	ADP
ijtc-420	126	10	global	global	ADJ
ijtc-420	126	11	warming	warming	NOUN
ijtc-420	126	12	,	,	PUNCT
ijtc-420	126	13	deforestation	deforestation	NOUN
ijtc-420	126	14	,	,	PUNCT
ijtc-420	126	15	greenhouse	greenhouse	NOUN
ijtc-420	126	16	gases	gas	NOUN
ijtc-420	126	17	,	,	PUNCT
ijtc-420	126	18	and	and	CCONJ
ijtc-420	126	19	long	long	ADJ
ijtc-420	126	20	-	-	PUNCT
ijtc-420	126	21	term	term	NOUN
ijtc-420	126	22	climate	climate	NOUN
ijtc-420	126	23	variability	variability	NOUN
ijtc-420	126	24	.	.	PUNCT
ijtc-420	127	1	this	this	PRON
ijtc-420	127	2	means	mean	VERB
ijtc-420	127	3	that	that	SCONJ
ijtc-420	127	4	the	the	DET
ijtc-420	127	5	majority	majority	NOUN
ijtc-420	127	6	of	of	ADP
ijtc-420	127	7	dgt	dgt	PROPN
ijtc-420	127	8	’s	’s	PART
ijtc-420	127	9	employees	employee	NOUN
ijtc-420	127	10	in	in	ADP
ijtc-420	127	11	this	this	DET
ijtc-420	127	12	study	study	NOUN
ijtc-420	127	13	are	be	AUX
ijtc-420	127	14	already	already	ADV
ijtc-420	127	15	familiar	familiar	ADJ
ijtc-420	127	16	with	with	ADP
ijtc-420	127	17	the	the	DET
ijtc-420	127	18	term	term	NOUN
ijtc-420	127	19	"	"	PUNCT
ijtc-420	127	20	climate	climate	NOUN
ijtc-420	127	21	change	change	NOUN
ijtc-420	127	22	.	.	PUNCT
ijtc-420	127	23	"	"	PUNCT
ijtc-420	128	1	meanwhile	meanwhile	ADV
ijtc-420	128	2	,	,	PUNCT
ijtc-420	128	3	only	only	ADV
ijtc-420	128	4	one	one	NUM
ijtc-420	128	5	employee	employee	NOUN
ijtc-420	128	6	stated	state	VERB
ijtc-420	128	7	in	in	ADP
ijtc-420	128	8	this	this	DET
ijtc-420	128	9	study	study	NOUN
ijtc-420	128	10	that	that	SCONJ
ijtc-420	128	11	he	he	PRON
ijtc-420	128	12	or	or	CCONJ
ijtc-420	128	13	she	she	PRON
ijtc-420	128	14	was	be	AUX
ijtc-420	128	15	unfamiliar	unfamiliar	ADJ
ijtc-420	128	16	with	with	ADP
ijtc-420	128	17	the	the	DET
ijtc-420	128	18	term	term	NOUN
ijtc-420	128	19	"	"	PUNCT
ijtc-420	128	20	climate	climate	NOUN
ijtc-420	128	21	change	change	NOUN
ijtc-420	128	22	.	.	PUNCT
ijtc-420	128	23	"	"	PUNCT
ijtc-420	129	1	on	on	ADP
ijtc-420	129	2	the	the	DET
ijtc-420	129	3	other	other	ADJ
ijtc-420	129	4	hand	hand	NOUN
ijtc-420	129	5	,	,	PUNCT
ijtc-420	129	6	an	an	DET
ijtc-420	129	7	employee	employee	NOUN
ijtc-420	129	8	who	who	PRON
ijtc-420	129	9	provides	provide	VERB
ijtc-420	129	10	an	an	DET
ijtc-420	129	11	inconsistent	inconsistent	ADJ
ijtc-420	129	12	response	response	NOUN
ijtc-420	129	13	to	to	ADP
ijtc-420	129	14	the	the	DET
ijtc-420	129	15	first	first	ADJ
ijtc-420	129	16	question	question	NOUN
ijtc-420	129	17	primarily	primarily	ADV
ijtc-420	129	18	explains	explain	VERB
ijtc-420	129	19	that	that	SCONJ
ijtc-420	129	20	climate	climate	NOUN
ijtc-420	129	21	change	change	NOUN
ijtc-420	129	22	is	be	AUX
ijtc-420	129	23	a	a	DET
ijtc-420	129	24	“	"	PUNCT
ijtc-420	129	25	transition	transition	NOUN
ijtc-420	129	26	from	from	ADP
ijtc-420	129	27	one	one	NUM
ijtc-420	129	28	state	state	NOUN
ijtc-420	129	29	to	to	ADP
ijtc-420	129	30	another	another	PRON
ijtc-420	129	31	”	"	PUNCT
ijtc-420	129	32	,	,	PUNCT
ijtc-420	129	33	“	"	PUNCT
ijtc-420	129	34	weather	weather	NOUN
ijtc-420	129	35	changes	change	NOUN
ijtc-420	129	36	”	"	PUNCT
ijtc-420	129	37	,	,	PUNCT
ijtc-420	129	38	or	or	CCONJ
ijtc-420	129	39	“	"	PUNCT
ijtc-420	129	40	temperature	temperature	NOUN
ijtc-420	129	41	changes	change	NOUN
ijtc-420	129	42	”	"	PUNCT
ijtc-420	129	43	.	.	PUNCT
ijtc-420	130	1	they	they	PRON
ijtc-420	130	2	may	may	AUX
ijtc-420	130	3	have	have	AUX
ijtc-420	130	4	heard	hear	VERB
ijtc-420	130	5	about	about	ADP
ijtc-420	130	6	climate	climate	NOUN
ijtc-420	130	7	change	change	NOUN
ijtc-420	130	8	,	,	PUNCT
ijtc-420	130	9	but	but	CCONJ
ijtc-420	130	10	they	they	PRON
ijtc-420	130	11	were	be	AUX
ijtc-420	130	12	unable	unable	ADJ
ijtc-420	130	13	to	to	PART
ijtc-420	130	14	provide	provide	VERB
ijtc-420	130	15	accurate	accurate	ADJ
ijtc-420	130	16	responses	response	NOUN
ijtc-420	130	17	to	to	ADP
ijtc-420	130	18	the	the	DET
ijtc-420	130	19	questions	question	NOUN
ijtc-420	130	20	.	.	PUNCT
ijtc-420	131	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	131	2	climate	climate	NOUN
ijtc-420	131	3	change	change	NOUN
ijtc-420	131	4	,	,	PUNCT
ijtc-420	131	5	carbon	carbon	NOUN
ijtc-420	131	6	tax	tax	NOUN
ijtc-420	131	7	,	,	PUNCT
ijtc-420	131	8	and	and	CCONJ
ijtc-420	131	9	the	the	DET
ijtc-420	131	10	indonesian	indonesian	ADJ
ijtc-420	131	11	directorate	directorate	ADJ
ijtc-420	131	12	general	general	NOUN
ijtc-420	131	13	of	of	ADP
ijtc-420	131	14	taxes	taxis	NOUN
ijtc-420	131	15	preparedness	preparedness	NOUN
ijtc-420	131	16	in	in	ADP
ijtc-420	131	17	implementing	implement	VERB
ijtc-420	131	18	the	the	DET
ijtc-420	131	19	new	new	ADJ
ijtc-420	131	20	carbon	carbon	NOUN
ijtc-420	131	21	tax	tax	NOUN
ijtc-420	131	22	nugraha	nugraha	NOUN
ijtc-420	131	23	and	and	CCONJ
ijtc-420	131	24	bologun	bologun	PROPN
ijtc-420	131	25	41	41	NUM
ijtc-420	131	26	|	|	ADV
ijtc-420	131	27	ilomata	ilomata	PROPN
ijtc-420	131	28	international	international	ADJ
ijtc-420	131	29	journal	journal	NOUN
ijtc-420	131	30	of	of	ADP
ijtc-420	131	31	tax	tax	PROPN
ijtc-420	131	32	&	&	CCONJ
ijtc-420	131	33	accounting	accounting	PROPN
ijtc-420	131	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	131	35	climate	climate	NOUN
ijtc-420	131	36	change	change	NOUN
ijtc-420	131	37	's	's	PART
ijtc-420	131	38	primary	primary	ADJ
ijtc-420	131	39	causes	cause	NOUN
ijtc-420	131	40	when	when	SCONJ
ijtc-420	131	41	asked	ask	VERB
ijtc-420	131	42	about	about	ADP
ijtc-420	131	43	their	their	PRON
ijtc-420	131	44	knowledge	knowledge	NOUN
ijtc-420	131	45	of	of	ADP
ijtc-420	131	46	the	the	DET
ijtc-420	131	47	primary	primary	ADJ
ijtc-420	131	48	causes	cause	NOUN
ijtc-420	131	49	of	of	ADP
ijtc-420	131	50	climate	climate	NOUN
ijtc-420	131	51	change	change	NOUN
ijtc-420	131	52	and	and	CCONJ
ijtc-420	131	53	their	their	PRON
ijtc-420	131	54	ability	ability	NOUN
ijtc-420	131	55	to	to	PART
ijtc-420	131	56	explain	explain	VERB
ijtc-420	131	57	the	the	DET
ijtc-420	131	58	primary	primary	ADJ
ijtc-420	131	59	causes	cause	NOUN
ijtc-420	131	60	of	of	ADP
ijtc-420	131	61	climate	climate	NOUN
ijtc-420	131	62	change	change	NOUN
ijtc-420	131	63	,	,	PUNCT
ijtc-420	131	64	28	28	NUM
ijtc-420	131	65	of	of	ADP
ijtc-420	131	66	32	32	NUM
ijtc-420	131	67	(	(	PUNCT
ijtc-420	131	68	87.5	87.5	NUM
ijtc-420	131	69	per	per	ADP
ijtc-420	131	70	cent	cent	NOUN
ijtc-420	131	71	)	)	PUNCT
ijtc-420	131	72	dgt	dgt	NOUN
ijtc-420	131	73	employees	employee	NOUN
ijtc-420	131	74	stated	state	VERB
ijtc-420	131	75	that	that	SCONJ
ijtc-420	131	76	they	they	PRON
ijtc-420	131	77	were	be	AUX
ijtc-420	131	78	aware	aware	ADJ
ijtc-420	131	79	of	of	ADP
ijtc-420	131	80	the	the	DET
ijtc-420	131	81	primary	primary	ADJ
ijtc-420	131	82	causes	cause	NOUN
ijtc-420	131	83	of	of	ADP
ijtc-420	131	84	climate	climate	NOUN
ijtc-420	131	85	change	change	NOUN
ijtc-420	131	86	.	.	PUNCT
ijtc-420	132	1	however	however	ADV
ijtc-420	132	2	,	,	PUNCT
ijtc-420	132	3	only	only	ADV
ijtc-420	132	4	21	21	NUM
ijtc-420	132	5	employees	employee	NOUN
ijtc-420	132	6	(	(	PUNCT
ijtc-420	132	7	67	67	NUM
ijtc-420	132	8	percent	percent	NOUN
ijtc-420	132	9	of	of	ADP
ijtc-420	132	10	the	the	DET
ijtc-420	132	11	87.5	87.5	NUM
ijtc-420	132	12	percent	percent	NOUN
ijtc-420	132	13	)	)	PUNCT
ijtc-420	132	14	were	be	AUX
ijtc-420	132	15	able	able	ADJ
ijtc-420	132	16	to	to	PART
ijtc-420	132	17	consistently	consistently	ADV
ijtc-420	132	18	provide	provide	VERB
ijtc-420	132	19	responses	response	NOUN
ijtc-420	132	20	.	.	PUNCT
ijtc-420	133	1	this	this	PRON
ijtc-420	133	2	demonstrates	demonstrate	VERB
ijtc-420	133	3	that	that	SCONJ
ijtc-420	133	4	not	not	PART
ijtc-420	133	5	all	all	DET
ijtc-420	133	6	dgt	dgt	NOUN
ijtc-420	133	7	employees	employee	NOUN
ijtc-420	133	8	are	be	AUX
ijtc-420	133	9	capable	capable	ADJ
ijtc-420	133	10	of	of	ADP
ijtc-420	133	11	accurately	accurately	ADV
ijtc-420	133	12	explaining	explain	VERB
ijtc-420	133	13	the	the	DET
ijtc-420	133	14	primary	primary	ADJ
ijtc-420	133	15	causes	cause	NOUN
ijtc-420	133	16	of	of	ADP
ijtc-420	133	17	climate	climate	NOUN
ijtc-420	133	18	change	change	NOUN
ijtc-420	133	19	.	.	PUNCT
ijtc-420	134	1	employees	employee	NOUN
ijtc-420	134	2	who	who	PRON
ijtc-420	134	3	provide	provide	VERB
ijtc-420	134	4	inconsistent	inconsistent	ADJ
ijtc-420	134	5	responses	response	NOUN
ijtc-420	134	6	to	to	ADP
ijtc-420	134	7	the	the	DET
ijtc-420	134	8	fourth	fourth	ADJ
ijtc-420	134	9	question	question	NOUN
ijtc-420	134	10	primarily	primarily	ADV
ijtc-420	134	11	provide	provide	VERB
ijtc-420	134	12	reversal	reversal	NOUN
ijtc-420	134	13	responses	response	NOUN
ijtc-420	134	14	by	by	ADP
ijtc-420	134	15	referring	refer	VERB
ijtc-420	134	16	to	to	ADP
ijtc-420	134	17	climate	climate	NOUN
ijtc-420	134	18	change	change	NOUN
ijtc-420	134	19	impacts	impact	NOUN
ijtc-420	134	20	as	as	ADP
ijtc-420	134	21	primary	primary	ADJ
ijtc-420	134	22	causes	cause	NOUN
ijtc-420	134	23	of	of	ADP
ijtc-420	134	24	climate	climate	NOUN
ijtc-420	134	25	change	change	NOUN
ijtc-420	134	26	,	,	PUNCT
ijtc-420	134	27	such	such	ADJ
ijtc-420	134	28	as	as	ADP
ijtc-420	134	29	“	"	PUNCT
ijtc-420	134	30	weather	weather	NOUN
ijtc-420	134	31	changes	change	NOUN
ijtc-420	134	32	”	"	PUNCT
ijtc-420	134	33	.	.	PUNCT
ijtc-420	135	1	other	other	ADJ
ijtc-420	135	2	reasons	reason	NOUN
ijtc-420	135	3	why	why	SCONJ
ijtc-420	135	4	employee	employee	NOUN
ijtc-420	135	5	give	give	VERB
ijtc-420	135	6	inconsistent	inconsistent	ADJ
ijtc-420	135	7	responses	response	NOUN
ijtc-420	135	8	to	to	ADP
ijtc-420	135	9	the	the	DET
ijtc-420	135	10	second	second	ADJ
ijtc-420	135	11	question	question	NOUN
ijtc-420	135	12	in	in	ADP
ijtc-420	135	13	this	this	DET
ijtc-420	135	14	study	study	NOUN
ijtc-420	135	15	are	be	AUX
ijtc-420	135	16	incorrect	incorrect	ADJ
ijtc-420	135	17	responses	response	NOUN
ijtc-420	135	18	,	,	PUNCT
ijtc-420	135	19	such	such	ADJ
ijtc-420	135	20	as	as	ADP
ijtc-420	135	21	a	a	DET
ijtc-420	135	22	“	"	PUNCT
ijtc-420	135	23	sea	sea	NOUN
ijtc-420	135	24	tidal	tidal	ADJ
ijtc-420	135	25	wave	wave	NOUN
ijtc-420	135	26	”	"	PUNCT
ijtc-420	135	27	,	,	PUNCT
ijtc-420	135	28	“	"	PUNCT
ijtc-420	135	29	a	a	DET
ijtc-420	135	30	change	change	NOUN
ijtc-420	135	31	in	in	ADP
ijtc-420	135	32	the	the	DET
ijtc-420	135	33	earth	earth	NOUN
ijtc-420	135	34	's	's	PART
ijtc-420	135	35	orbit	orbit	NOUN
ijtc-420	135	36	”	"	PUNCT
ijtc-420	135	37	,	,	PUNCT
ijtc-420	135	38	“	"	PUNCT
ijtc-420	135	39	a	a	DET
ijtc-420	135	40	change	change	NOUN
ijtc-420	135	41	in	in	ADP
ijtc-420	135	42	the	the	DET
ijtc-420	135	43	atmosphere	atmosphere	NOUN
ijtc-420	135	44	”	"	PUNCT
ijtc-420	135	45	,	,	PUNCT
ijtc-420	135	46	and	and	CCONJ
ijtc-420	135	47	“	"	PUNCT
ijtc-420	135	48	a	a	DET
ijtc-420	135	49	change	change	NOUN
ijtc-420	135	50	in	in	ADP
ijtc-420	135	51	the	the	DET
ijtc-420	135	52	amount	amount	NOUN
ijtc-420	135	53	of	of	ADP
ijtc-420	135	54	rain	rain	NOUN
ijtc-420	135	55	falling	fall	VERB
ijtc-420	135	56	”	"	PUNCT
ijtc-420	135	57	,	,	PUNCT
ijtc-420	135	58	“	"	PUNCT
ijtc-420	135	59	warmer	warm	ADJ
ijtc-420	135	60	earth	earth	NOUN
ijtc-420	135	61	”	"	PUNCT
ijtc-420	135	62	,	,	PUNCT
ijtc-420	135	63	and	and	CCONJ
ijtc-420	135	64	“	"	PUNCT
ijtc-420	135	65	human	human	ADJ
ijtc-420	135	66	and	and	CCONJ
ijtc-420	135	67	natural	natural	ADJ
ijtc-420	135	68	habits	habit	NOUN
ijtc-420	135	69	”	"	PUNCT
ijtc-420	135	70	.	.	PUNCT
ijtc-420	136	1	as	as	ADP
ijtc-420	136	2	a	a	DET
ijtc-420	136	3	result	result	NOUN
ijtc-420	136	4	,	,	PUNCT
ijtc-420	136	5	there	there	PRON
ijtc-420	136	6	is	be	VERB
ijtc-420	136	7	misinformation	misinformation	NOUN
ijtc-420	136	8	about	about	ADP
ijtc-420	136	9	the	the	DET
ijtc-420	136	10	causes	cause	NOUN
ijtc-420	136	11	and	and	CCONJ
ijtc-420	136	12	effects	effect	NOUN
ijtc-420	136	13	of	of	ADP
ijtc-420	136	14	climate	climate	NOUN
ijtc-420	136	15	change	change	NOUN
ijtc-420	136	16	among	among	ADP
ijtc-420	136	17	the	the	DET
ijtc-420	136	18	employees	employee	NOUN
ijtc-420	136	19	in	in	ADP
ijtc-420	136	20	this	this	DET
ijtc-420	136	21	study	study	NOUN
ijtc-420	136	22	.	.	PUNCT
ijtc-420	137	1	additionally	additionally	ADV
ijtc-420	137	2	,	,	PUNCT
ijtc-420	137	3	2	2	NUM
ijtc-420	137	4	of	of	ADP
ijtc-420	137	5	32	32	NUM
ijtc-420	137	6	employees	employee	NOUN
ijtc-420	137	7	stated	state	VERB
ijtc-420	137	8	that	that	SCONJ
ijtc-420	137	9	they	they	PRON
ijtc-420	137	10	were	be	AUX
ijtc-420	137	11	unaware	unaware	ADJ
ijtc-420	137	12	of	of	ADP
ijtc-420	137	13	the	the	DET
ijtc-420	137	14	primary	primary	ADJ
ijtc-420	137	15	causes	cause	NOUN
ijtc-420	137	16	of	of	ADP
ijtc-420	137	17	climate	climate	NOUN
ijtc-420	137	18	change	change	NOUN
ijtc-420	137	19	when	when	SCONJ
ijtc-420	137	20	responding	respond	VERB
ijtc-420	137	21	to	to	ADP
ijtc-420	137	22	the	the	DET
ijtc-420	137	23	third	third	ADJ
ijtc-420	137	24	question	question	NOUN
ijtc-420	137	25	.	.	PUNCT
ijtc-420	138	1	climate	climate	NOUN
ijtc-420	138	2	change	change	NOUN
ijtc-420	138	3	as	as	ADP
ijtc-420	138	4	a	a	DET
ijtc-420	138	5	worldwide	worldwide	ADJ
ijtc-420	138	6	global	global	ADJ
ijtc-420	138	7	catastrophe	catastrophe	NOUN
ijtc-420	138	8	employee	employee	NOUN
ijtc-420	138	9	responses	response	NOUN
ijtc-420	138	10	to	to	ADP
ijtc-420	138	11	the	the	DET
ijtc-420	138	12	fifth	fifth	ADJ
ijtc-420	138	13	and	and	CCONJ
ijtc-420	138	14	sixth	sixth	ADJ
ijtc-420	138	15	questions	question	NOUN
ijtc-420	138	16	about	about	ADP
ijtc-420	138	17	whether	whether	SCONJ
ijtc-420	138	18	climate	climate	NOUN
ijtc-420	138	19	change	change	NOUN
ijtc-420	138	20	is	be	AUX
ijtc-420	138	21	a	a	DET
ijtc-420	138	22	global	global	ADJ
ijtc-420	138	23	threat	threat	NOUN
ijtc-420	138	24	and	and	CCONJ
ijtc-420	138	25	why	why	SCONJ
ijtc-420	138	26	climate	climate	NOUN
ijtc-420	138	27	change	change	NOUN
ijtc-420	138	28	is	be	AUX
ijtc-420	138	29	a	a	DET
ijtc-420	138	30	global	global	ADJ
ijtc-420	138	31	threat	threat	NOUN
ijtc-420	138	32	indicate	indicate	VERB
ijtc-420	138	33	that	that	SCONJ
ijtc-420	138	34	as	as	ADV
ijtc-420	138	35	many	many	ADJ
ijtc-420	138	36	as	as	ADP
ijtc-420	138	37	31	31	NUM
ijtc-420	138	38	of	of	ADP
ijtc-420	138	39	32	32	NUM
ijtc-420	138	40	(	(	PUNCT
ijtc-420	138	41	97	97	NUM
ijtc-420	138	42	percent	percent	NOUN
ijtc-420	138	43	)	)	PUNCT
ijtc-420	138	44	employees	employee	NOUN
ijtc-420	138	45	believe	believe	VERB
ijtc-420	138	46	climate	climate	NOUN
ijtc-420	138	47	change	change	NOUN
ijtc-420	138	48	is	be	AUX
ijtc-420	138	49	a	a	DET
ijtc-420	138	50	global	global	ADJ
ijtc-420	138	51	catastrophe	catastrophe	NOUN
ijtc-420	138	52	,	,	PUNCT
ijtc-420	138	53	with	with	ADP
ijtc-420	138	54	a	a	DET
ijtc-420	138	55	percentage	percentage	NOUN
ijtc-420	138	56	of	of	ADP
ijtc-420	138	57	consistent	consistent	ADJ
ijtc-420	138	58	responses	response	NOUN
ijtc-420	138	59	of	of	ADP
ijtc-420	138	60	64	64	NUM
ijtc-420	138	61	percent	percent	NOUN
ijtc-420	138	62	.	.	PUNCT
ijtc-420	139	1	this	this	PRON
ijtc-420	139	2	shows	show	VERB
ijtc-420	139	3	that	that	SCONJ
ijtc-420	139	4	the	the	DET
ijtc-420	139	5	majority	majority	NOUN
ijtc-420	139	6	of	of	ADP
ijtc-420	139	7	employees	employee	NOUN
ijtc-420	139	8	in	in	ADP
ijtc-420	139	9	this	this	DET
ijtc-420	139	10	study	study	NOUN
ijtc-420	139	11	believe	believe	VERB
ijtc-420	139	12	climate	climate	NOUN
ijtc-420	139	13	change	change	NOUN
ijtc-420	139	14	is	be	AUX
ijtc-420	139	15	a	a	DET
ijtc-420	139	16	serious	serious	ADJ
ijtc-420	139	17	issue	issue	NOUN
ijtc-420	139	18	.	.	PUNCT
ijtc-420	140	1	in	in	ADP
ijtc-420	140	2	this	this	DET
ijtc-420	140	3	regard	regard	NOUN
ijtc-420	140	4	,	,	PUNCT
ijtc-420	140	5	employees	employee	NOUN
ijtc-420	140	6	who	who	PRON
ijtc-420	140	7	consistently	consistently	ADV
ijtc-420	140	8	respond	respond	VERB
ijtc-420	140	9	positively	positively	ADV
ijtc-420	140	10	to	to	ADP
ijtc-420	140	11	the	the	DET
ijtc-420	140	12	fifth	fifth	ADJ
ijtc-420	140	13	question	question	NOUN
ijtc-420	140	14	believe	believe	VERB
ijtc-420	140	15	that	that	SCONJ
ijtc-420	140	16	climate	climate	NOUN
ijtc-420	140	17	change	change	NOUN
ijtc-420	140	18	can	can	AUX
ijtc-420	140	19	cause	cause	VERB
ijtc-420	140	20	diseases	disease	NOUN
ijtc-420	140	21	,	,	PUNCT
ijtc-420	140	22	and	and	CCONJ
ijtc-420	140	23	also	also	ADV
ijtc-420	140	24	disasters	disaster	NOUN
ijtc-420	140	25	,	,	PUNCT
ijtc-420	140	26	such	such	ADJ
ijtc-420	140	27	as	as	ADP
ijtc-420	140	28	“	"	PUNCT
ijtc-420	140	29	sea	sea	NOUN
ijtc-420	140	30	-	-	PUNCT
ijtc-420	140	31	level	level	NOUN
ijtc-420	140	32	rise	rise	NOUN
ijtc-420	140	33	”	"	PUNCT
ijtc-420	140	34	,	,	PUNCT
ijtc-420	140	35	“	"	PUNCT
ijtc-420	140	36	flooding	flooding	NOUN
ijtc-420	140	37	”	"	PUNCT
ijtc-420	140	38	,	,	PUNCT
ijtc-420	140	39	“	"	PUNCT
ijtc-420	140	40	storms	storm	NOUN
ijtc-420	140	41	”	"	PUNCT
ijtc-420	140	42	,	,	PUNCT
ijtc-420	140	43	“	"	PUNCT
ijtc-420	140	44	heat	heat	NOUN
ijtc-420	140	45	waves	wave	NOUN
ijtc-420	140	46	”	"	PUNCT
ijtc-420	140	47	,	,	PUNCT
ijtc-420	140	48	“	"	PUNCT
ijtc-420	140	49	drought	drought	NOUN
ijtc-420	140	50	”	"	PUNCT
ijtc-420	140	51	,	,	PUNCT
ijtc-420	140	52	“	"	PUNCT
ijtc-420	140	53	animal	animal	NOUN
ijtc-420	140	54	extinction	extinction	NOUN
ijtc-420	140	55	”	"	PUNCT
ijtc-420	140	56	,	,	PUNCT
ijtc-420	140	57	“	"	PUNCT
ijtc-420	140	58	food	food	NOUN
ijtc-420	140	59	scarcity	scarcity	NOUN
ijtc-420	140	60	”	"	PUNCT
ijtc-420	140	61	,	,	PUNCT
ijtc-420	140	62	“	"	PUNCT
ijtc-420	140	63	forest	forest	NOUN
ijtc-420	140	64	fires	fire	NOUN
ijtc-420	140	65	”	"	PUNCT
ijtc-420	140	66	,	,	PUNCT
ijtc-420	140	67	“	"	PUNCT
ijtc-420	140	68	poor	poor	ADJ
ijtc-420	140	69	harvests	harvest	NOUN
ijtc-420	140	70	”	"	PUNCT
ijtc-420	140	71	,	,	PUNCT
ijtc-420	140	72	“	"	PUNCT
ijtc-420	140	73	rising	rise	VERB
ijtc-420	140	74	temperatures	temperature	NOUN
ijtc-420	140	75	”	"	PUNCT
ijtc-420	140	76	,	,	PUNCT
ijtc-420	140	77	or	or	CCONJ
ijtc-420	140	78	“	"	PUNCT
ijtc-420	140	79	the	the	DET
ijtc-420	140	80	melting	melting	NOUN
ijtc-420	140	81	of	of	ADP
ijtc-420	140	82	the	the	DET
ijtc-420	140	83	north	north	NOUN
ijtc-420	140	84	pole	pole	NOUN
ijtc-420	140	85	”	"	PUNCT
ijtc-420	140	86	.	.	PUNCT
ijtc-420	141	1	on	on	ADP
ijtc-420	141	2	the	the	DET
ijtc-420	141	3	other	other	ADJ
ijtc-420	141	4	hand	hand	NOUN
ijtc-420	141	5	,	,	PUNCT
ijtc-420	141	6	inconsistent	inconsistent	ADJ
ijtc-420	141	7	responses	response	NOUN
ijtc-420	141	8	to	to	ADP
ijtc-420	141	9	the	the	DET
ijtc-420	141	10	fifth	fifth	ADJ
ijtc-420	141	11	question	question	NOUN
ijtc-420	141	12	provided	provide	VERB
ijtc-420	141	13	at	at	ADP
ijtc-420	141	14	the	the	DET
ijtc-420	141	15	sixth	sixth	ADJ
ijtc-420	141	16	question	question	NOUN
ijtc-420	141	17	are	be	AUX
ijtc-420	141	18	primarily	primarily	ADV
ijtc-420	141	19	the	the	DET
ijtc-420	141	20	result	result	NOUN
ijtc-420	141	21	of	of	ADP
ijtc-420	141	22	incorrect	incorrect	ADJ
ijtc-420	141	23	responses	response	NOUN
ijtc-420	141	24	to	to	ADP
ijtc-420	141	25	the	the	DET
ijtc-420	141	26	subsequent	subsequent	ADJ
ijtc-420	141	27	question	question	NOUN
ijtc-420	141	28	of	of	ADP
ijtc-420	141	29	why	why	SCONJ
ijtc-420	141	30	climate	climate	NOUN
ijtc-420	141	31	change	change	NOUN
ijtc-420	141	32	is	be	AUX
ijtc-420	141	33	considered	consider	VERB
ijtc-420	141	34	as	as	ADP
ijtc-420	141	35	a	a	DET
ijtc-420	141	36	global	global	ADJ
ijtc-420	141	37	catastrophe	catastrophe	NOUN
ijtc-420	141	38	.	.	PUNCT
ijtc-420	142	1	"	"	PUNCT
ijtc-420	142	2	air	air	NOUN
ijtc-420	142	3	pollution	pollution	NOUN
ijtc-420	142	4	,	,	PUNCT
ijtc-420	142	5	"	"	PUNCT
ijtc-420	142	6	"	"	PUNCT
ijtc-420	142	7	global	global	ADJ
ijtc-420	142	8	warming	warming	NOUN
ijtc-420	142	9	,	,	PUNCT
ijtc-420	142	10	"	"	PUNCT
ijtc-420	142	11	"	"	PUNCT
ijtc-420	142	12	temperature	temperature	NOUN
ijtc-420	142	13	change	change	NOUN
ijtc-420	142	14	,	,	PUNCT
ijtc-420	142	15	"	"	PUNCT
ijtc-420	142	16	and	and	CCONJ
ijtc-420	142	17	"	"	PUNCT
ijtc-420	142	18	illegal	illegal	ADJ
ijtc-420	142	19	logging	logging	NOUN
ijtc-420	142	20	"	"	PUNCT
ijtc-420	142	21	are	be	AUX
ijtc-420	142	22	among	among	ADP
ijtc-420	142	23	the	the	DET
ijtc-420	142	24	responses	response	NOUN
ijtc-420	142	25	.	.	PUNCT
ijtc-420	143	1	according	accord	VERB
ijtc-420	143	2	to	to	ADP
ijtc-420	143	3	one	one	NUM
ijtc-420	143	4	respondent	respondent	NOUN
ijtc-420	143	5	,	,	PUNCT
ijtc-420	143	6	"	"	PUNCT
ijtc-420	143	7	earth	earth	NOUN
ijtc-420	143	8	is	be	AUX
ijtc-420	143	9	our	our	PRON
ijtc-420	143	10	only	only	ADJ
ijtc-420	143	11	home	home	NOUN
ijtc-420	143	12	.	.	PUNCT
ijtc-420	143	13	"	"	PUNCT
ijtc-420	144	1	the	the	DET
ijtc-420	144	2	other	other	ADJ
ijtc-420	144	3	is	be	AUX
ijtc-420	144	4	unclear	unclear	ADJ
ijtc-420	144	5	when	when	SCONJ
ijtc-420	144	6	the	the	DET
ijtc-420	144	7	phrase	phrase	NOUN
ijtc-420	144	8	"	"	PUNCT
ijtc-420	144	9	ecosystem	ecosystem	NOUN
ijtc-420	144	10	shifting	shift	VERB
ijtc-420	144	11	on	on	ADP
ijtc-420	144	12	earth	earth	NOUN
ijtc-420	144	13	"	"	PUNCT
ijtc-420	144	14	is	be	AUX
ijtc-420	144	15	used	use	VERB
ijtc-420	144	16	.	.	PUNCT
ijtc-420	145	1	the	the	DET
ijtc-420	145	2	carbon	carbon	NOUN
ijtc-420	145	3	tax	tax	NOUN
ijtc-420	145	4	following	follow	VERB
ijtc-420	145	5	that	that	SCONJ
ijtc-420	145	6	,	,	PUNCT
ijtc-420	145	7	the	the	DET
ijtc-420	145	8	employee	employee	NOUN
ijtc-420	145	9	responses	response	VERB
ijtc-420	145	10	to	to	ADP
ijtc-420	145	11	the	the	DET
ijtc-420	145	12	seventh	seventh	ADJ
ijtc-420	145	13	question	question	NOUN
ijtc-420	145	14	about	about	ADP
ijtc-420	145	15	whether	whether	SCONJ
ijtc-420	145	16	the	the	DET
ijtc-420	145	17	employee	employee	NOUN
ijtc-420	145	18	understands	understand	VERB
ijtc-420	145	19	what	what	PRON
ijtc-420	145	20	a	a	DET
ijtc-420	145	21	carbon	carbon	NOUN
ijtc-420	145	22	tax	tax	NOUN
ijtc-420	145	23	is	be	AUX
ijtc-420	145	24	and	and	CCONJ
ijtc-420	145	25	the	the	DET
ijtc-420	145	26	eighth	eighth	ADJ
ijtc-420	145	27	question	question	NOUN
ijtc-420	145	28	about	about	ADP
ijtc-420	145	29	whether	whether	SCONJ
ijtc-420	145	30	the	the	DET
ijtc-420	145	31	employee	employee	NOUN
ijtc-420	145	32	understands	understand	VERB
ijtc-420	145	33	what	what	PRON
ijtc-420	145	34	a	a	DET
ijtc-420	145	35	carbon	carbon	NOUN
ijtc-420	145	36	tax	tax	NOUN
ijtc-420	145	37	is	be	AUX
ijtc-420	145	38	and	and	CCONJ
ijtc-420	145	39	if	if	SCONJ
ijtc-420	145	40	they	they	PRON
ijtc-420	145	41	are	be	AUX
ijtc-420	145	42	able	able	ADJ
ijtc-420	145	43	to	to	PART
ijtc-420	145	44	explain	explain	VERB
ijtc-420	145	45	how	how	SCONJ
ijtc-420	145	46	the	the	DET
ijtc-420	145	47	carbon	carbon	NOUN
ijtc-420	145	48	tax	tax	NOUN
ijtc-420	145	49	works	work	NOUN
ijtc-420	145	50	,	,	PUNCT
ijtc-420	145	51	29	29	NUM
ijtc-420	145	52	of	of	ADP
ijtc-420	145	53	32	32	NUM
ijtc-420	145	54	employees	employee	NOUN
ijtc-420	145	55	(	(	PUNCT
ijtc-420	145	56	90.6	90.6	NUM
ijtc-420	145	57	percent	percent	NOUN
ijtc-420	145	58	)	)	PUNCT
ijtc-420	145	59	understand	understand	VERB
ijtc-420	145	60	what	what	PRON
ijtc-420	145	61	it	it	PRON
ijtc-420	145	62	is	be	AUX
ijtc-420	145	63	.	.	PUNCT
ijtc-420	146	1	however	however	ADV
ijtc-420	146	2	,	,	PUNCT
ijtc-420	146	3	there	there	PRON
ijtc-420	146	4	are	be	VERB
ijtc-420	146	5	only	only	ADV
ijtc-420	146	6	25	25	NUM
ijtc-420	146	7	employees	employee	NOUN
ijtc-420	146	8	(	(	PUNCT
ijtc-420	146	9	86	86	NUM
ijtc-420	146	10	percent	percent	NOUN
ijtc-420	146	11	)	)	PUNCT
ijtc-420	146	12	who	who	PRON
ijtc-420	146	13	consistently	consistently	ADV
ijtc-420	146	14	respond	respond	VERB
ijtc-420	146	15	.	.	PUNCT
ijtc-420	147	1	employees	employee	NOUN
ijtc-420	147	2	who	who	PRON
ijtc-420	147	3	consistently	consistently	ADV
ijtc-420	147	4	responded	respond	VERB
ijtc-420	147	5	positively	positively	ADV
ijtc-420	147	6	to	to	ADP
ijtc-420	147	7	the	the	DET
ijtc-420	147	8	seventh	seventh	ADJ
ijtc-420	147	9	question	question	NOUN
ijtc-420	147	10	mentioned	mention	VERB
ijtc-420	147	11	the	the	DET
ijtc-420	147	12	carbon	carbon	NOUN
ijtc-420	147	13	tax	tax	NOUN
ijtc-420	147	14	definition	definition	NOUN
ijtc-420	147	15	as	as	ADP
ijtc-420	147	16	“	"	PUNCT
ijtc-420	147	17	a	a	DET
ijtc-420	147	18	tax	tax	NOUN
ijtc-420	147	19	imposed	impose	VERB
ijtc-420	147	20	on	on	ADP
ijtc-420	147	21	carbon	carbon	NOUN
ijtc-420	147	22	emissions	emission	NOUN
ijtc-420	147	23	that	that	PRON
ijtc-420	147	24	have	have	VERB
ijtc-420	147	25	a	a	DET
ijtc-420	147	26	negative	negative	ADJ
ijtc-420	147	27	impact	impact	NOUN
ijtc-420	147	28	on	on	ADP
ijtc-420	147	29	the	the	DET
ijtc-420	147	30	environment	environment	NOUN
ijtc-420	147	31	”	"	PUNCT
ijtc-420	147	32	.	.	PUNCT
ijtc-420	148	1	inconsistent	inconsistent	ADJ
ijtc-420	148	2	responses	response	NOUN
ijtc-420	148	3	to	to	ADP
ijtc-420	148	4	the	the	DET
ijtc-420	148	5	eighth	eighth	ADJ
ijtc-420	148	6	question	question	NOUN
ijtc-420	148	7	,	,	PUNCT
ijtc-420	148	8	on	on	ADP
ijtc-420	148	9	the	the	DET
ijtc-420	148	10	other	other	ADJ
ijtc-420	148	11	hand	hand	NOUN
ijtc-420	148	12	,	,	PUNCT
ijtc-420	148	13	are	be	AUX
ijtc-420	148	14	generally	generally	ADV
ijtc-420	148	15	the	the	DET
ijtc-420	148	16	result	result	NOUN
ijtc-420	148	17	of	of	ADP
ijtc-420	148	18	incorrect	incorrect	ADJ
ijtc-420	148	19	responses	response	NOUN
ijtc-420	148	20	,	,	PUNCT
ijtc-420	148	21	such	such	ADJ
ijtc-420	148	22	as	as	ADP
ijtc-420	148	23	"	"	PUNCT
ijtc-420	148	24	cap	cap	NOUN
ijtc-420	148	25	and	and	CCONJ
ijtc-420	148	26	tax	tax	NOUN
ijtc-420	148	27	mechanism	mechanism	NOUN
ijtc-420	148	28	,	,	PUNCT
ijtc-420	148	29	"	"	PUNCT
ijtc-420	148	30	and	and	CCONJ
ijtc-420	148	31	a	a	DET
ijtc-420	148	32	lengthy	lengthy	ADJ
ijtc-420	148	33	response	response	NOUN
ijtc-420	148	34	that	that	PRON
ijtc-420	148	35	contradicts	contradict	VERB
ijtc-420	148	36	the	the	DET
ijtc-420	148	37	sentence	sentence	NOUN
ijtc-420	148	38	"	"	PUNCT
ijtc-420	148	39	carbon	carbon	NOUN
ijtc-420	148	40	tax	tax	NOUN
ijtc-420	148	41	is	be	AUX
ijtc-420	148	42	one	one	NUM
ijtc-420	148	43	strategy	strategy	NOUN
ijtc-420	148	44	to	to	PART
ijtc-420	148	45	limit	limit	VERB
ijtc-420	148	46	climate	climate	NOUN
ijtc-420	148	47	change	change	NOUN
ijtc-420	148	48	.	.	PUNCT
ijtc-420	148	49	"	"	PUNCT
ijtc-420	149	1	and	and	CCONJ
ijtc-420	149	2	a	a	DET
ijtc-420	149	3	response	response	NOUN
ijtc-420	149	4	stated	state	VERB
ijtc-420	149	5	“	"	PUNCT
ijtc-420	149	6	entrepreneur	entrepreneur	NOUN
ijtc-420	149	7	’s	’s	PART
ijtc-420	149	8	behavior	behavior	NOUN
ijtc-420	149	9	is	be	AUX
ijtc-420	149	10	projected	project	VERB
ijtc-420	149	11	to	to	PART
ijtc-420	149	12	change	change	VERB
ijtc-420	149	13	as	as	ADP
ijtc-420	149	14	a	a	DET
ijtc-420	149	15	result	result	NOUN
ijtc-420	149	16	of	of	ADP
ijtc-420	149	17	the	the	DET
ijtc-420	149	18	carbon	carbon	NOUN
ijtc-420	149	19	price	price	NOUN
ijtc-420	149	20	,	,	PUNCT
ijtc-420	149	21	causing	cause	VERB
ijtc-420	149	22	them	they	PRON
ijtc-420	149	23	to	to	PART
ijtc-420	149	24	shift	shift	VERB
ijtc-420	149	25	to	to	ADP
ijtc-420	149	26	low	low	ADJ
ijtc-420	149	27	-	-	PUNCT
ijtc-420	149	28	carbon	carbon	NOUN
ijtc-420	149	29	,	,	PUNCT
ijtc-420	149	30	green	green	ADJ
ijtc-420	149	31	economic	economic	ADJ
ijtc-420	149	32	activity	activity	NOUN
ijtc-420	149	33	.	.	PUNCT
ijtc-420	149	34	"	"	PUNCT
ijtc-420	150	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	150	2	climate	climate	NOUN
ijtc-420	150	3	change	change	NOUN
ijtc-420	150	4	,	,	PUNCT
ijtc-420	150	5	carbon	carbon	NOUN
ijtc-420	150	6	tax	tax	NOUN
ijtc-420	150	7	,	,	PUNCT
ijtc-420	150	8	and	and	CCONJ
ijtc-420	150	9	the	the	DET
ijtc-420	150	10	indonesian	indonesian	ADJ
ijtc-420	150	11	directorate	directorate	ADJ
ijtc-420	150	12	general	general	NOUN
ijtc-420	150	13	of	of	ADP
ijtc-420	150	14	taxes	taxis	NOUN
ijtc-420	150	15	preparedness	preparedness	NOUN
ijtc-420	150	16	in	in	ADP
ijtc-420	150	17	implementing	implement	VERB
ijtc-420	150	18	the	the	DET
ijtc-420	150	19	new	new	ADJ
ijtc-420	150	20	carbon	carbon	NOUN
ijtc-420	150	21	tax	tax	NOUN
ijtc-420	150	22	nugraha	nugraha	NOUN
ijtc-420	150	23	and	and	CCONJ
ijtc-420	150	24	bologun	bologun	PROPN
ijtc-420	150	25	42	42	NUM
ijtc-420	150	26	|	|	ADV
ijtc-420	150	27	ilomata	ilomata	PROPN
ijtc-420	150	28	international	international	ADJ
ijtc-420	150	29	journal	journal	NOUN
ijtc-420	150	30	of	of	ADP
ijtc-420	150	31	tax	tax	PROPN
ijtc-420	150	32	&	&	CCONJ
ijtc-420	150	33	accounting	accounting	PROPN
ijtc-420	150	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	150	35	the	the	DET
ijtc-420	150	36	dgt	dgt	NOUN
ijtc-420	150	37	's	's	PART
ijtc-420	150	38	preparedness	preparedness	NOUN
ijtc-420	150	39	to	to	PART
ijtc-420	150	40	implement	implement	VERB
ijtc-420	150	41	the	the	DET
ijtc-420	150	42	new	new	ADJ
ijtc-420	150	43	carbon	carbon	NOUN
ijtc-420	150	44	tax	tax	NOUN
ijtc-420	150	45	finally	finally	ADV
ijtc-420	150	46	,	,	PUNCT
ijtc-420	150	47	employee	employee	NOUN
ijtc-420	150	48	responses	response	NOUN
ijtc-420	150	49	to	to	ADP
ijtc-420	150	50	the	the	DET
ijtc-420	150	51	9th	9th	ADJ
ijtc-420	150	52	question	question	NOUN
ijtc-420	150	53	,	,	PUNCT
ijtc-420	150	54	"	"	PUNCT
ijtc-420	150	55	do	do	AUX
ijtc-420	150	56	you	you	PRON
ijtc-420	150	57	believe	believe	VERB
ijtc-420	150	58	indonesia	indonesia	PROPN
ijtc-420	150	59	is	be	AUX
ijtc-420	150	60	prepared	prepared	ADJ
ijtc-420	150	61	to	to	PART
ijtc-420	150	62	impose	impose	VERB
ijtc-420	150	63	a	a	DET
ijtc-420	150	64	carbon	carbon	NOUN
ijtc-420	150	65	tax	tax	NOUN
ijtc-420	150	66	in	in	ADP
ijtc-420	150	67	april	april	PROPN
ijtc-420	150	68	2022	2022	NUM
ijtc-420	150	69	?	?	PUNCT
ijtc-420	150	70	"	"	PUNCT
ijtc-420	150	71	and	and	CCONJ
ijtc-420	150	72	the	the	DET
ijtc-420	150	73	10th	10th	ADJ
ijtc-420	150	74	question	question	NOUN
ijtc-420	150	75	,	,	PUNCT
ijtc-420	150	76	"	"	PUNCT
ijtc-420	150	77	can	can	AUX
ijtc-420	150	78	you	you	PRON
ijtc-420	150	79	describe	describe	VERB
ijtc-420	150	80	how	how	SCONJ
ijtc-420	150	81	indonesia	indonesia	PROPN
ijtc-420	150	82	is	be	AUX
ijtc-420	150	83	preparing	prepare	VERB
ijtc-420	150	84	to	to	PART
ijtc-420	150	85	impose	impose	VERB
ijtc-420	150	86	a	a	DET
ijtc-420	150	87	new	new	ADJ
ijtc-420	150	88	carbon	carbon	NOUN
ijtc-420	150	89	tax	tax	NOUN
ijtc-420	150	90	in	in	ADP
ijtc-420	150	91	april	april	PROPN
ijtc-420	150	92	2022	2022	NUM
ijtc-420	150	93	?	?	PUNCT
ijtc-420	150	94	"	"	PUNCT
ijtc-420	150	95	indicate	indicate	VERB
ijtc-420	150	96	that	that	SCONJ
ijtc-420	150	97	only	only	ADV
ijtc-420	150	98	21	21	NUM
ijtc-420	150	99	of	of	ADP
ijtc-420	150	100	32	32	NUM
ijtc-420	150	101	employees	employee	NOUN
ijtc-420	150	102	(	(	PUNCT
ijtc-420	150	103	65.6	65.6	NUM
ijtc-420	150	104	percent	percent	NOUN
ijtc-420	150	105	)	)	PUNCT
ijtc-420	150	106	believe	believe	VERB
ijtc-420	150	107	indonesia	indonesia	PROPN
ijtc-420	150	108	is	be	AUX
ijtc-420	150	109	prepared	prepared	ADJ
ijtc-420	150	110	to	to	PART
ijtc-420	150	111	impose	impose	VERB
ijtc-420	150	112	the	the	DET
ijtc-420	150	113	tax	tax	NOUN
ijtc-420	150	114	,	,	PUNCT
ijtc-420	150	115	while	while	SCONJ
ijtc-420	150	116	11	11	NUM
ijtc-420	150	117	employees	employee	NOUN
ijtc-420	150	118	(	(	PUNCT
ijtc-420	150	119	34.4	34.4	NUM
ijtc-420	150	120	percent	percent	NOUN
ijtc-420	150	121	)	)	PUNCT
ijtc-420	150	122	do	do	VERB
ijtc-420	150	123	not	not	PART
ijtc-420	150	124	.	.	PUNCT
ijtc-420	151	1	employees	employee	NOUN
ijtc-420	151	2	who	who	PRON
ijtc-420	151	3	consistently	consistently	ADV
ijtc-420	151	4	answer	answer	VERB
ijtc-420	151	5	correctly	correctly	ADV
ijtc-420	151	6	to	to	ADP
ijtc-420	151	7	the	the	DET
ijtc-420	151	8	ninth	ninth	ADJ
ijtc-420	151	9	question	question	NOUN
ijtc-420	151	10	are	be	AUX
ijtc-420	151	11	20	20	NUM
ijtc-420	151	12	officers	officer	NOUN
ijtc-420	151	13	.	.	PUNCT
ijtc-420	152	1	the	the	DET
ijtc-420	152	2	majority	majority	NOUN
ijtc-420	152	3	of	of	ADP
ijtc-420	152	4	them	they	PRON
ijtc-420	152	5	cited	cite	VERB
ijtc-420	152	6	a	a	DET
ijtc-420	152	7	newly	newly	ADV
ijtc-420	152	8	enacted	enact	VERB
ijtc-420	152	9	“	"	PUNCT
ijtc-420	152	10	carbon	carbon	NOUN
ijtc-420	152	11	tax	tax	NOUN
ijtc-420	152	12	law	law	NOUN
ijtc-420	152	13	”	"	PUNCT
ijtc-420	152	14	as	as	ADP
ijtc-420	152	15	evidence	evidence	NOUN
ijtc-420	152	16	of	of	ADP
ijtc-420	152	17	the	the	DET
ijtc-420	152	18	dgt	dgt	NOUN
ijtc-420	152	19	's	's	PART
ijtc-420	152	20	readiness	readiness	NOUN
ijtc-420	152	21	.	.	PUNCT
ijtc-420	153	1	on	on	ADP
ijtc-420	153	2	the	the	DET
ijtc-420	153	3	other	other	ADJ
ijtc-420	153	4	hand	hand	NOUN
ijtc-420	153	5	,	,	PUNCT
ijtc-420	153	6	11	11	NUM
ijtc-420	153	7	employees	employee	NOUN
ijtc-420	153	8	who	who	PRON
ijtc-420	153	9	believe	believe	VERB
ijtc-420	153	10	dgt	dgt	PROPN
ijtc-420	153	11	is	be	AUX
ijtc-420	153	12	not	not	PART
ijtc-420	153	13	prepared	prepared	ADJ
ijtc-420	153	14	to	to	PART
ijtc-420	153	15	implement	implement	VERB
ijtc-420	153	16	the	the	DET
ijtc-420	153	17	policy	policy	NOUN
ijtc-420	153	18	cited	cite	VERB
ijtc-420	153	19	various	various	ADJ
ijtc-420	153	20	reasons	reason	NOUN
ijtc-420	153	21	,	,	PUNCT
ijtc-420	153	22	including	include	VERB
ijtc-420	153	23	"	"	PUNCT
ijtc-420	153	24	the	the	DET
ijtc-420	153	25	need	need	NOUN
ijtc-420	153	26	for	for	ADP
ijtc-420	153	27	derived	derived	ADJ
ijtc-420	153	28	rules	rule	NOUN
ijtc-420	153	29	,	,	PUNCT
ijtc-420	153	30	"	"	PUNCT
ijtc-420	153	31	"	"	PUNCT
ijtc-420	153	32	it	it	PRON
ijtc-420	153	33	is	be	AUX
ijtc-420	153	34	too	too	ADV
ijtc-420	153	35	early	early	ADJ
ijtc-420	153	36	to	to	PART
ijtc-420	153	37	prepare	prepare	VERB
ijtc-420	153	38	the	the	DET
ijtc-420	153	39	human	human	ADJ
ijtc-420	153	40	resource	resource	NOUN
ijtc-420	153	41	in	in	ADP
ijtc-420	153	42	dgt	dgt	PROPN
ijtc-420	153	43	"	"	PUNCT
ijtc-420	153	44	,	,	PUNCT
ijtc-420	153	45	"	"	PUNCT
ijtc-420	153	46	opposition	opposition	NOUN
ijtc-420	153	47	and	and	CCONJ
ijtc-420	153	48	difficulties	difficulty	NOUN
ijtc-420	153	49	from	from	ADP
ijtc-420	153	50	vertical	vertical	ADJ
ijtc-420	153	51	units	unit	NOUN
ijtc-420	153	52	that	that	PRON
ijtc-420	153	53	implement	implement	VERB
ijtc-420	153	54	it	it	PRON
ijtc-420	153	55	"	"	PUNCT
ijtc-420	153	56	,	,	PUNCT
ijtc-420	153	57	and	and	CCONJ
ijtc-420	153	58	"	"	PUNCT
ijtc-420	153	59	a	a	DET
ijtc-420	153	60	lack	lack	NOUN
ijtc-420	153	61	of	of	ADP
ijtc-420	153	62	regulation	regulation	NOUN
ijtc-420	153	63	dissemination	dissemination	NOUN
ijtc-420	153	64	.	.	PUNCT
ijtc-420	153	65	"	"	PUNCT
ijtc-420	154	1	one	one	NUM
ijtc-420	154	2	respondent	respondent	NOUN
ijtc-420	154	3	who	who	PRON
ijtc-420	154	4	responses	response	VERB
ijtc-420	154	5	dgt	dgt	PROPN
ijtc-420	154	6	's	's	PART
ijtc-420	154	7	preparedness	preparedness	NOUN
ijtc-420	154	8	stated	state	VERB
ijtc-420	154	9	,	,	PUNCT
ijtc-420	154	10	"	"	PUNCT
ijtc-420	154	11	there	there	PRON
ijtc-420	154	12	are	be	VERB
ijtc-420	154	13	too	too	ADV
ijtc-420	154	14	many	many	ADJ
ijtc-420	154	15	elements	element	NOUN
ijtc-420	154	16	that	that	PRON
ijtc-420	154	17	affect	affect	VERB
ijtc-420	154	18	the	the	DET
ijtc-420	154	19	poorest	poor	ADJ
ijtc-420	154	20	members	member	NOUN
ijtc-420	154	21	of	of	ADP
ijtc-420	154	22	society	society	NOUN
ijtc-420	154	23	,	,	PUNCT
ijtc-420	154	24	who	who	PRON
ijtc-420	154	25	are	be	AUX
ijtc-420	154	26	indirectly	indirectly	ADV
ijtc-420	154	27	impacted	impact	VERB
ijtc-420	154	28	by	by	ADP
ijtc-420	154	29	price	price	NOUN
ijtc-420	154	30	increases	increase	NOUN
ijtc-420	154	31	linked	link	VERB
ijtc-420	154	32	with	with	ADP
ijtc-420	154	33	the	the	DET
ijtc-420	154	34	carbon	carbon	NOUN
ijtc-420	154	35	tax	tax	NOUN
ijtc-420	154	36	,	,	PUNCT
ijtc-420	154	37	so	so	SCONJ
ijtc-420	154	38	there	there	PRON
ijtc-420	154	39	will	will	AUX
ijtc-420	154	40	definitely	definitely	ADV
ijtc-420	154	41	be	be	AUX
ijtc-420	154	42	additional	additional	ADJ
ijtc-420	154	43	benefits	benefit	NOUN
ijtc-420	154	44	and	and	CCONJ
ijtc-420	154	45	drawbacks	drawback	NOUN
ijtc-420	154	46	to	to	PART
ijtc-420	154	47	consider	consider	VERB
ijtc-420	154	48	.	.	PUNCT
ijtc-420	155	1	furthermore	furthermore	ADV
ijtc-420	155	2	,	,	PUNCT
ijtc-420	155	3	indonesia	indonesia	PROPN
ijtc-420	155	4	has	have	AUX
ijtc-420	155	5	only	only	ADV
ijtc-420	155	6	recently	recently	ADV
ijtc-420	155	7	recovered	recover	VERB
ijtc-420	155	8	from	from	ADP
ijtc-420	155	9	the	the	DET
ijtc-420	155	10	pandemic	pandemic	ADJ
ijtc-420	155	11	"	"	PUNCT
ijtc-420	155	12	.	.	PUNCT
ijtc-420	156	1	conclusion	conclusion	NOUN
ijtc-420	156	2	as	as	ADP
ijtc-420	156	3	a	a	DET
ijtc-420	156	4	global	global	ADJ
ijtc-420	156	5	environmental	environmental	ADJ
ijtc-420	156	6	issue	issue	NOUN
ijtc-420	156	7	,	,	PUNCT
ijtc-420	156	8	climate	climate	NOUN
ijtc-420	156	9	change	change	NOUN
ijtc-420	156	10	must	must	AUX
ijtc-420	156	11	be	be	AUX
ijtc-420	156	12	communicated	communicate	VERB
ijtc-420	156	13	to	to	ADP
ijtc-420	156	14	citizens	citizen	NOUN
ijtc-420	156	15	.	.	PUNCT
ijtc-420	157	1	on	on	ADP
ijtc-420	157	2	the	the	DET
ijtc-420	157	3	other	other	ADJ
ijtc-420	157	4	hand	hand	NOUN
ijtc-420	157	5	,	,	PUNCT
ijtc-420	157	6	climate	climate	NOUN
ijtc-420	157	7	change	change	NOUN
ijtc-420	157	8	may	may	AUX
ijtc-420	157	9	not	not	PART
ijtc-420	157	10	be	be	AUX
ijtc-420	157	11	a	a	DET
ijtc-420	157	12	significant	significant	ADJ
ijtc-420	157	13	issue	issue	NOUN
ijtc-420	157	14	for	for	ADP
ijtc-420	157	15	society	society	NOUN
ijtc-420	157	16	in	in	ADP
ijtc-420	157	17	several	several	ADJ
ijtc-420	157	18	countries	country	NOUN
ijtc-420	157	19	worldwide	worldwide	ADV
ijtc-420	157	20	,	,	PUNCT
ijtc-420	157	21	including	include	VERB
ijtc-420	157	22	indonesia	indonesia	PROPN
ijtc-420	157	23	(	(	PUNCT
ijtc-420	157	24	levi	levi	PROPN
ijtc-420	157	25	,	,	PUNCT
ijtc-420	157	26	2021	2021	NUM
ijtc-420	157	27	;	;	PUNCT
ijtc-420	157	28	onyimadu	onyimadu	PROPN
ijtc-420	157	29	&	&	CCONJ
ijtc-420	157	30	uche	uche	PROPN
ijtc-420	157	31	,	,	PUNCT
ijtc-420	157	32	2021	2021	NUM
ijtc-420	157	33	)	)	PUNCT
ijtc-420	157	34	.	.	PUNCT
ijtc-420	158	1	when	when	SCONJ
ijtc-420	158	2	it	it	PRON
ijtc-420	158	3	comes	come	VERB
ijtc-420	158	4	to	to	ADP
ijtc-420	158	5	fighting	fight	VERB
ijtc-420	158	6	climate	climate	NOUN
ijtc-420	158	7	change	change	NOUN
ijtc-420	158	8	using	use	VERB
ijtc-420	158	9	carbon	carbon	NOUN
ijtc-420	158	10	tax	tax	NOUN
ijtc-420	158	11	policy	policy	NOUN
ijtc-420	158	12	,	,	PUNCT
ijtc-420	158	13	the	the	DET
ijtc-420	158	14	dgt	dgt	NOUN
ijtc-420	158	15	's	's	PART
ijtc-420	158	16	employees	employee	NOUN
ijtc-420	158	17	are	be	AUX
ijtc-420	158	18	responsible	responsible	ADJ
ijtc-420	158	19	for	for	ADP
ijtc-420	158	20	enhancing	enhance	VERB
ijtc-420	158	21	public	public	ADJ
ijtc-420	158	22	awareness	awareness	NOUN
ijtc-420	158	23	(	(	PUNCT
ijtc-420	158	24	costello	costello	PROPN
ijtc-420	158	25	,	,	PUNCT
ijtc-420	158	26	2019	2019	NUM
ijtc-420	158	27	)	)	PUNCT
ijtc-420	158	28	.	.	PUNCT
ijtc-420	159	1	the	the	DET
ijtc-420	159	2	author	author	NOUN
ijtc-420	159	3	provides	provide	VERB
ijtc-420	159	4	a	a	DET
ijtc-420	159	5	qualitative	qualitative	ADJ
ijtc-420	159	6	analysis	analysis	NOUN
ijtc-420	159	7	to	to	PART
ijtc-420	159	8	understand	understand	VERB
ijtc-420	159	9	awareness	awareness	NOUN
ijtc-420	159	10	about	about	ADP
ijtc-420	159	11	climate	climate	NOUN
ijtc-420	159	12	change	change	NOUN
ijtc-420	159	13	,	,	PUNCT
ijtc-420	159	14	carbon	carbon	NOUN
ijtc-420	159	15	tax	tax	NOUN
ijtc-420	159	16	,	,	PUNCT
ijtc-420	159	17	and	and	CCONJ
ijtc-420	159	18	tax	tax	NOUN
ijtc-420	159	19	authority	authority	NOUN
ijtc-420	159	20	's	's	PART
ijtc-420	159	21	readiness	readiness	NOUN
ijtc-420	159	22	in	in	ADP
ijtc-420	159	23	enacting	enact	VERB
ijtc-420	159	24	the	the	DET
ijtc-420	159	25	new	new	ADJ
ijtc-420	159	26	carbon	carbon	NOUN
ijtc-420	159	27	tax	tax	NOUN
ijtc-420	159	28	law	law	NOUN
ijtc-420	159	29	in	in	ADP
ijtc-420	159	30	april	april	PROPN
ijtc-420	159	31	2022	2022	NUM
ijtc-420	159	32	.	.	PUNCT
ijtc-420	160	1	the	the	DET
ijtc-420	160	2	paper	paper	NOUN
ijtc-420	160	3	also	also	ADV
ijtc-420	160	4	provides	provide	VERB
ijtc-420	160	5	a	a	DET
ijtc-420	160	6	best	good	ADJ
ijtc-420	160	7	practice	practice	NOUN
ijtc-420	160	8	lesson	lesson	NOUN
ijtc-420	160	9	in	in	ADP
ijtc-420	160	10	implementing	implement	VERB
ijtc-420	160	11	a	a	DET
ijtc-420	160	12	carbon	carbon	NOUN
ijtc-420	160	13	tax	tax	NOUN
ijtc-420	160	14	in	in	ADP
ijtc-420	160	15	japan	japan	PROPN
ijtc-420	160	16	.	.	PUNCT
ijtc-420	161	1	the	the	DET
ijtc-420	161	2	author	author	NOUN
ijtc-420	161	3	found	find	VERB
ijtc-420	161	4	a	a	DET
ijtc-420	161	5	slight	slight	ADJ
ijtc-420	161	6	lack	lack	NOUN
ijtc-420	161	7	of	of	ADP
ijtc-420	161	8	awareness	awareness	NOUN
ijtc-420	161	9	about	about	ADP
ijtc-420	161	10	climate	climate	NOUN
ijtc-420	161	11	change	change	NOUN
ijtc-420	161	12	among	among	ADP
ijtc-420	161	13	dgt	dgt	PROPN
ijtc-420	161	14	employees	employee	NOUN
ijtc-420	161	15	,	,	PUNCT
ijtc-420	161	16	which	which	PRON
ijtc-420	161	17	may	may	AUX
ijtc-420	161	18	occur	occur	VERB
ijtc-420	161	19	in	in	ADP
ijtc-420	161	20	other	other	ADJ
ijtc-420	161	21	positions	position	NOUN
ijtc-420	161	22	within	within	ADP
ijtc-420	161	23	the	the	DET
ijtc-420	161	24	dgt	dgt	NOUN
ijtc-420	161	25	on	on	ADP
ijtc-420	161	26	a	a	DET
ijtc-420	161	27	national	national	ADJ
ijtc-420	161	28	level	level	NOUN
ijtc-420	161	29	.	.	PUNCT
ijtc-420	162	1	nonetheless	nonetheless	ADV
ijtc-420	162	2	,	,	PUNCT
ijtc-420	162	3	the	the	DET
ijtc-420	162	4	dgt	dgt	NOUN
ijtc-420	162	5	has	have	AUX
ijtc-420	162	6	made	make	VERB
ijtc-420	162	7	some	some	DET
ijtc-420	162	8	efforts	effort	NOUN
ijtc-420	162	9	to	to	PART
ijtc-420	162	10	combat	combat	VERB
ijtc-420	162	11	climate	climate	NOUN
ijtc-420	162	12	change	change	NOUN
ijtc-420	162	13	,	,	PUNCT
ijtc-420	162	14	including	include	VERB
ijtc-420	162	15	establishing	establish	VERB
ijtc-420	162	16	a	a	DET
ijtc-420	162	17	carbon	carbon	NOUN
ijtc-420	162	18	tax	tax	NOUN
ijtc-420	162	19	road	road	NOUN
ijtc-420	162	20	map	map	NOUN
ijtc-420	162	21	and	and	CCONJ
ijtc-420	162	22	preparing	prepare	VERB
ijtc-420	162	23	the	the	DET
ijtc-420	162	24	derived	derived	ADJ
ijtc-420	162	25	rule	rule	NOUN
ijtc-420	162	26	.	.	PUNCT
ijtc-420	163	1	based	base	VERB
ijtc-420	163	2	on	on	ADP
ijtc-420	163	3	these	these	DET
ijtc-420	163	4	conclusions	conclusion	NOUN
ijtc-420	163	5	,	,	PUNCT
ijtc-420	163	6	the	the	DET
ijtc-420	163	7	researcher	researcher	NOUN
ijtc-420	163	8	advises	advise	VERB
ijtc-420	163	9	policymakers	policymaker	NOUN
ijtc-420	163	10	,	,	PUNCT
ijtc-420	163	11	namely	namely	ADV
ijtc-420	163	12	dgt	dgt	NOUN
ijtc-420	163	13	,	,	PUNCT
ijtc-420	163	14	to	to	PART
ijtc-420	163	15	increase	increase	VERB
ijtc-420	163	16	employee	employee	NOUN
ijtc-420	163	17	’s	’s	PART
ijtc-420	163	18	awareness	awareness	NOUN
ijtc-420	163	19	of	of	ADP
ijtc-420	163	20	climate	climate	NOUN
ijtc-420	163	21	change	change	NOUN
ijtc-420	163	22	.	.	PUNCT
ijtc-420	164	1	first	first	ADV
ijtc-420	164	2	,	,	PUNCT
ijtc-420	164	3	we	we	PRON
ijtc-420	164	4	advise	advise	VERB
ijtc-420	164	5	an	an	DET
ijtc-420	164	6	increase	increase	NOUN
ijtc-420	164	7	of	of	ADP
ijtc-420	164	8	learning	learn	VERB
ijtc-420	164	9	process	process	NOUN
ijtc-420	164	10	through	through	ADP
ijtc-420	164	11	attendance	attendance	NOUN
ijtc-420	164	12	at	at	ADP
ijtc-420	164	13	climate	climate	NOUN
ijtc-420	164	14	change	change	NOUN
ijtc-420	164	15	courses	course	NOUN
ijtc-420	164	16	that	that	PRON
ijtc-420	164	17	improve	improve	VERB
ijtc-420	164	18	understanding	understanding	NOUN
ijtc-420	164	19	of	of	ADP
ijtc-420	164	20	climate	climate	NOUN
ijtc-420	164	21	change	change	NOUN
ijtc-420	164	22	.	.	PUNCT
ijtc-420	165	1	these	these	DET
ijtc-420	165	2	environment	environment	NOUN
ijtc-420	165	3	courses	course	NOUN
ijtc-420	165	4	are	be	AUX
ijtc-420	165	5	currently	currently	ADV
ijtc-420	165	6	available	available	ADJ
ijtc-420	165	7	through	through	ADP
ijtc-420	165	8	massive	massive	ADJ
ijtc-420	165	9	open	open	ADJ
ijtc-420	165	10	online	online	ADJ
ijtc-420	165	11	courses	course	NOUN
ijtc-420	165	12	(	(	PUNCT
ijtc-420	165	13	moocs	mooc	NOUN
ijtc-420	165	14	)	)	PUNCT
ijtc-420	165	15	.	.	PUNCT
ijtc-420	166	1	additionally	additionally	ADV
ijtc-420	166	2	,	,	PUNCT
ijtc-420	166	3	the	the	DET
ijtc-420	166	4	dgt	dgt	NOUN
ijtc-420	166	5	could	could	AUX
ijtc-420	166	6	enhance	enhance	VERB
ijtc-420	166	7	its	its	PRON
ijtc-420	166	8	digital	digital	ADJ
ijtc-420	166	9	learning	learning	NOUN
ijtc-420	166	10	program	program	NOUN
ijtc-420	166	11	,	,	PUNCT
ijtc-420	166	12	studia	studia	PROPN
ijtc-420	166	13	,	,	PUNCT
ijtc-420	166	14	by	by	ADP
ijtc-420	166	15	including	include	VERB
ijtc-420	166	16	climate	climate	NOUN
ijtc-420	166	17	change	change	NOUN
ijtc-420	166	18	curricula	curricula	NOUN
ijtc-420	166	19	.	.	PUNCT
ijtc-420	167	1	second	second	ADV
ijtc-420	167	2	,	,	PUNCT
ijtc-420	167	3	the	the	DET
ijtc-420	167	4	dgt	dgt	NOUN
ijtc-420	167	5	can	can	AUX
ijtc-420	167	6	promote	promote	VERB
ijtc-420	167	7	media	medium	NOUN
ijtc-420	167	8	literacy	literacy	NOUN
ijtc-420	167	9	.	.	PUNCT
ijtc-420	168	1	media	medium	NOUN
ijtc-420	168	2	literacy	literacy	NOUN
ijtc-420	168	3	can	can	AUX
ijtc-420	168	4	help	help	VERB
ijtc-420	168	5	increase	increase	VERB
ijtc-420	168	6	public	public	ADJ
ijtc-420	168	7	awareness	awareness	NOUN
ijtc-420	168	8	and	and	CCONJ
ijtc-420	168	9	acceptance	acceptance	NOUN
ijtc-420	168	10	of	of	ADP
ijtc-420	168	11	climate	climate	NOUN
ijtc-420	168	12	change	change	NOUN
ijtc-420	168	13	(	(	PUNCT
ijtc-420	168	14	jürkenbeck	jürkenbeck	PROPN
ijtc-420	168	15	et	et	PROPN
ijtc-420	168	16	al	al	PROPN
ijtc-420	168	17	.	.	PROPN
ijtc-420	168	18	,	,	PUNCT
ijtc-420	168	19	2021	2021	NUM
ijtc-420	168	20	;	;	PUNCT
ijtc-420	168	21	phan	phan	PROPN
ijtc-420	168	22	et	et	PROPN
ijtc-420	168	23	al	al	PROPN
ijtc-420	168	24	.	.	PROPN
ijtc-420	168	25	,	,	PUNCT
ijtc-420	168	26	2021	2021	NUM
ijtc-420	168	27	)	)	PUNCT
ijtc-420	168	28	.	.	PUNCT
ijtc-420	169	1	the	the	DET
ijtc-420	169	2	dgt	dgt	PROPN
ijtc-420	169	3	may	may	AUX
ijtc-420	169	4	organize	organize	VERB
ijtc-420	169	5	an	an	DET
ijtc-420	169	6	art	art	NOUN
ijtc-420	169	7	festival	festival	NOUN
ijtc-420	169	8	,	,	PUNCT
ijtc-420	169	9	essay	essay	ADJ
ijtc-420	169	10	competition	competition	NOUN
ijtc-420	169	11	,	,	PUNCT
ijtc-420	169	12	and	and	CCONJ
ijtc-420	169	13	poster	poster	NOUN
ijtc-420	169	14	competition	competition	NOUN
ijtc-420	169	15	to	to	PART
ijtc-420	169	16	raise	raise	VERB
ijtc-420	169	17	awareness	awareness	NOUN
ijtc-420	169	18	about	about	ADP
ijtc-420	169	19	climate	climate	NOUN
ijtc-420	169	20	change	change	NOUN
ijtc-420	169	21	and	and	CCONJ
ijtc-420	169	22	the	the	DET
ijtc-420	169	23	carbon	carbon	NOUN
ijtc-420	169	24	tax	tax	NOUN
ijtc-420	169	25	.	.	PUNCT
ijtc-420	170	1	a	a	DET
ijtc-420	170	2	study	study	NOUN
ijtc-420	170	3	by	by	ADP
ijtc-420	170	4	jacobson	jacobson	PROPN
ijtc-420	170	5	et	et	PROPN
ijtc-420	170	6	al	al	PROPN
ijtc-420	170	7	.	.	PROPN
ijtc-420	171	1	(	(	PUNCT
ijtc-420	171	2	2016	2016	NUM
ijtc-420	171	3	)	)	PUNCT
ijtc-420	171	4	proposes	propose	VERB
ijtc-420	171	5	a	a	DET
ijtc-420	171	6	climate	climate	NOUN
ijtc-420	171	7	change	change	NOUN
ijtc-420	171	8	exhibition	exhibition	NOUN
ijtc-420	171	9	that	that	PRON
ijtc-420	171	10	combines	combine	VERB
ijtc-420	171	11	art	art	NOUN
ijtc-420	171	12	and	and	CCONJ
ijtc-420	171	13	science	science	NOUN
ijtc-420	171	14	(	(	PUNCT
ijtc-420	171	15	jacobson	jacobson	PROPN
ijtc-420	171	16	et	et	PROPN
ijtc-420	171	17	al	al	PROPN
ijtc-420	171	18	.	.	PROPN
ijtc-420	171	19	,	,	PUNCT
ijtc-420	171	20	2016	2016	NUM
ijtc-420	171	21	)	)	PUNCT
ijtc-420	171	22	.	.	PUNCT
ijtc-420	172	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	172	2	climate	climate	NOUN
ijtc-420	172	3	change	change	NOUN
ijtc-420	172	4	,	,	PUNCT
ijtc-420	172	5	carbon	carbon	NOUN
ijtc-420	172	6	tax	tax	NOUN
ijtc-420	172	7	,	,	PUNCT
ijtc-420	172	8	and	and	CCONJ
ijtc-420	172	9	the	the	DET
ijtc-420	172	10	indonesian	indonesian	ADJ
ijtc-420	172	11	directorate	directorate	ADJ
ijtc-420	172	12	general	general	NOUN
ijtc-420	172	13	of	of	ADP
ijtc-420	172	14	taxes	taxis	NOUN
ijtc-420	172	15	preparedness	preparedness	NOUN
ijtc-420	172	16	in	in	ADP
ijtc-420	172	17	implementing	implement	VERB
ijtc-420	172	18	the	the	DET
ijtc-420	172	19	new	new	ADJ
ijtc-420	172	20	carbon	carbon	NOUN
ijtc-420	172	21	tax	tax	NOUN
ijtc-420	172	22	nugraha	nugraha	NOUN
ijtc-420	172	23	and	and	CCONJ
ijtc-420	172	24	bologun	bologun	PROPN
ijtc-420	172	25	43	43	NUM
ijtc-420	172	26	|	|	ADV
ijtc-420	172	27	ilomata	ilomata	PROPN
ijtc-420	172	28	international	international	ADJ
ijtc-420	172	29	journal	journal	NOUN
ijtc-420	172	30	of	of	ADP
ijtc-420	172	31	tax	tax	PROPN
ijtc-420	172	32	&	&	CCONJ
ijtc-420	172	33	accounting	accounting	PROPN
ijtc-420	172	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	172	35	finally	finally	ADV
ijtc-420	172	36	,	,	PUNCT
ijtc-420	172	37	the	the	DET
ijtc-420	172	38	dgt	dgt	NOUN
ijtc-420	172	39	may	may	AUX
ijtc-420	172	40	achieve	achieve	VERB
ijtc-420	172	41	a	a	DET
ijtc-420	172	42	high	high	ADJ
ijtc-420	172	43	level	level	NOUN
ijtc-420	172	44	of	of	ADP
ijtc-420	172	45	support	support	NOUN
ijtc-420	172	46	from	from	ADP
ijtc-420	172	47	citizens	citizen	NOUN
ijtc-420	172	48	by	by	ADP
ijtc-420	172	49	using	use	VERB
ijtc-420	172	50	a	a	DET
ijtc-420	172	51	prominent	prominent	ADJ
ijtc-420	172	52	spokesperson	spokesperson	NOUN
ijtc-420	172	53	to	to	PART
ijtc-420	172	54	campaign	campaign	VERB
ijtc-420	172	55	for	for	ADP
ijtc-420	172	56	climate	climate	NOUN
ijtc-420	172	57	change	change	NOUN
ijtc-420	172	58	awareness	awareness	NOUN
ijtc-420	172	59	.	.	PUNCT
ijtc-420	173	1	an	an	DET
ijtc-420	173	2	effective	effective	ADJ
ijtc-420	173	3	policy	policy	NOUN
ijtc-420	173	4	reform	reform	NOUN
ijtc-420	173	5	needs	need	VERB
ijtc-420	173	6	interministerial	interministerial	ADJ
ijtc-420	173	7	strategic	strategic	ADJ
ijtc-420	173	8	cooperation	cooperation	NOUN
ijtc-420	173	9	,	,	PUNCT
ijtc-420	173	10	non	non	ADJ
ijtc-420	173	11	-	-	ADJ
ijtc-420	173	12	governmental	governmental	ADJ
ijtc-420	173	13	organizations	organization	NOUN
ijtc-420	173	14	,	,	PUNCT
ijtc-420	173	15	and	and	CCONJ
ijtc-420	173	16	legislative	legislative	ADJ
ijtc-420	173	17	members	member	NOUN
ijtc-420	173	18	.	.	PUNCT
ijtc-420	174	1	the	the	DET
ijtc-420	174	2	dgt	dgt	PROPN
ijtc-420	174	3	should	should	AUX
ijtc-420	174	4	communicate	communicate	VERB
ijtc-420	174	5	continuously	continuously	ADV
ijtc-420	174	6	with	with	ADP
ijtc-420	174	7	these	these	DET
ijtc-420	174	8	stakeholders	stakeholder	NOUN
ijtc-420	174	9	.	.	PUNCT
ijtc-420	175	1	the	the	DET
ijtc-420	175	2	proposed	propose	VERB
ijtc-420	175	3	policy	policy	NOUN
ijtc-420	175	4	incorporates	incorporate	VERB
ijtc-420	175	5	the	the	DET
ijtc-420	175	6	necessary	necessary	ADJ
ijtc-420	175	7	precondition	precondition	NOUN
ijtc-420	175	8	for	for	ADP
ijtc-420	175	9	resolving	resolve	VERB
ijtc-420	175	10	the	the	DET
ijtc-420	175	11	issue	issue	NOUN
ijtc-420	175	12	.	.	PUNCT
ijtc-420	176	1	yet	yet	ADV
ijtc-420	176	2	,	,	PUNCT
ijtc-420	176	3	a	a	DET
ijtc-420	176	4	wellexecuted	wellexecute	VERB
ijtc-420	176	5	implementation	implementation	NOUN
ijtc-420	176	6	is	be	AUX
ijtc-420	176	7	critical	critical	ADJ
ijtc-420	176	8	to	to	ADP
ijtc-420	176	9	achieving	achieve	VERB
ijtc-420	176	10	a	a	DET
ijtc-420	176	11	positive	positive	ADJ
ijtc-420	176	12	outcome	outcome	NOUN
ijtc-420	176	13	.	.	PUNCT
ijtc-420	177	1	reference	reference	NOUN
ijtc-420	177	2	bohensky	bohensky	PROPN
ijtc-420	177	3	,	,	PUNCT
ijtc-420	177	4	e.	e.	PROPN
ijtc-420	177	5	l.	l.	PROPN
ijtc-420	177	6	,	,	PUNCT
ijtc-420	177	7	smajgl	smajgl	PROPN
ijtc-420	177	8	,	,	PUNCT
ijtc-420	177	9	a.	a.	PROPN
ijtc-420	177	10	,	,	PUNCT
ijtc-420	177	11	&	&	CCONJ
ijtc-420	177	12	brewer	brewer	PROPN
ijtc-420	177	13	,	,	PUNCT
ijtc-420	177	14	t.	t.	PROPN
ijtc-420	177	15	(	(	PUNCT
ijtc-420	177	16	2013	2013	NUM
ijtc-420	177	17	)	)	PUNCT
ijtc-420	177	18	.	.	PUNCT
ijtc-420	178	1	patterns	pattern	NOUN
ijtc-420	178	2	in	in	ADP
ijtc-420	178	3	household	household	NOUN
ijtc-420	178	4	-	-	PUNCT
ijtc-420	178	5	level	level	NOUN
ijtc-420	178	6	engagement	engagement	NOUN
ijtc-420	178	7	with	with	ADP
ijtc-420	178	8	climate	climate	NOUN
ijtc-420	178	9	change	change	NOUN
ijtc-420	178	10	in	in	ADP
ijtc-420	178	11	indonesia	indonesia	PROPN
ijtc-420	178	12	.	.	PUNCT
ijtc-420	179	1	nature	nature	PROPN
ijtc-420	179	2	climate	climate	NOUN
ijtc-420	179	3	change	change	NOUN
ijtc-420	179	4	,	,	PUNCT
ijtc-420	179	5	3(4	3(4	NUM
ijtc-420	179	6	)	)	PUNCT
ijtc-420	179	7	,	,	PUNCT
ijtc-420	179	8	348–351	348–351	NUM
ijtc-420	179	9	.	.	PUNCT
ijtc-420	180	1	https://doi.org/10.1038/nclimate1762	https://doi.org/10.1038/nclimate1762	NOUN
ijtc-420	180	2	bungin	bungin	NOUN
ijtc-420	180	3	,	,	PUNCT
ijtc-420	180	4	b.	b.	PROPN
ijtc-420	180	5	(	(	PUNCT
ijtc-420	180	6	2017	2017	NUM
ijtc-420	180	7	)	)	PUNCT
ijtc-420	180	8	.	.	PUNCT
ijtc-420	181	1	metodologi	metodologi	PROPN
ijtc-420	181	2	penelitian	penelitian	PROPN
ijtc-420	181	3	kualitatif	kualitatif	PROPN
ijtc-420	181	4	(	(	PUNCT
ijtc-420	181	5	b.	b.	PROPN
ijtc-420	181	6	bungin	bungin	VERB
ijtc-420	181	7	(	(	PUNCT
ijtc-420	181	8	ed	ed	NOUN
ijtc-420	181	9	.	.	PUNCT
ijtc-420	181	10	)	)	PUNCT
ijtc-420	181	11	;	;	PUNCT
ijtc-420	181	12	3rd	3rd	ADJ
ijtc-420	181	13	ed	ed	NOUN
ijtc-420	181	14	.	.	PUNCT
ijtc-420	181	15	)	)	PUNCT
ijtc-420	181	16	.	.	PUNCT
ijtc-420	182	1	rajagrafindo	rajagrafindo	PROPN
ijtc-420	182	2	persada	persada	PROPN
ijtc-420	182	3	.	.	PUNCT
ijtc-420	183	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/	PROPN
ijtc-420	183	2	cohen	cohen	PROPN
ijtc-420	183	3	,	,	PUNCT
ijtc-420	183	4	l.	l.	PROPN
ijtc-420	183	5	,	,	PUNCT
ijtc-420	183	6	manion	manion	NOUN
ijtc-420	183	7	,	,	PUNCT
ijtc-420	183	8	l.	l.	PROPN
ijtc-420	183	9	,	,	PUNCT
ijtc-420	183	10	&	&	CCONJ
ijtc-420	183	11	morrison	morrison	PROPN
ijtc-420	183	12	,	,	PUNCT
ijtc-420	183	13	k.	k.	PROPN
ijtc-420	183	14	(	(	PUNCT
ijtc-420	183	15	2017	2017	NUM
ijtc-420	183	16	)	)	PUNCT
ijtc-420	183	17	.	.	PUNCT
ijtc-420	184	1	research	research	NOUN
ijtc-420	184	2	methods	method	NOUN
ijtc-420	184	3	in	in	ADP
ijtc-420	184	4	education	education	NOUN
ijtc-420	184	5	.	.	PUNCT
ijtc-420	185	1	in	in	ADP
ijtc-420	185	2	london	london	PROPN
ijtc-420	185	3	:	:	PUNCT
ijtc-420	185	4	routledge	routledge	PROPN
ijtc-420	185	5	.	.	PUNCT
ijtc-420	186	1	(	(	PUNCT
ijtc-420	186	2	8th	8th	ADJ
ijtc-420	186	3	ed	ed	NOUN
ijtc-420	186	4	.	.	PUNCT
ijtc-420	186	5	)	)	PUNCT
ijtc-420	186	6	.	.	PUNCT
ijtc-420	187	1	routledge	routledge	PROPN
ijtc-420	187	2	.	.	PUNCT
ijtc-420	188	1	https://doi.org/10.4324/9781315456539	https://doi.org/10.4324/9781315456539	PROPN
ijtc-420	188	2	costello	costello	PROPN
ijtc-420	188	3	,	,	PUNCT
ijtc-420	188	4	k.	k.	PROPN
ijtc-420	188	5	w.	w.	PROPN
ijtc-420	188	6	(	(	PUNCT
ijtc-420	188	7	2019	2019	NUM
ijtc-420	188	8	)	)	PUNCT
ijtc-420	188	9	.	.	PUNCT
ijtc-420	189	1	essay	essay	PROPN
ijtc-420	189	2	on	on	ADP
ijtc-420	189	3	climate	climate	NOUN
ijtc-420	189	4	apocalypse	apocalypse	NOUN
ijtc-420	189	5	and	and	CCONJ
ijtc-420	189	6	a	a	DET
ijtc-420	189	7	carbon	carbon	NOUN
ijtc-420	189	8	tax	tax	NOUN
ijtc-420	189	9	.	.	PUNCT
ijtc-420	190	1	the	the	DET
ijtc-420	190	2	electricity	electricity	NOUN
ijtc-420	190	3	journal	journal	NOUN
ijtc-420	190	4	,	,	PUNCT
ijtc-420	190	5	32(10	32(10	NUM
ijtc-420	190	6	)	)	PUNCT
ijtc-420	190	7	,	,	PUNCT
ijtc-420	190	8	106669	106669	NUM
ijtc-420	190	9	.	.	PUNCT
ijtc-420	191	1	https://doi.org/10.1016/j.tej.2019.106669	https://doi.org/10.1016/j.tej.2019.106669	PROPN
ijtc-420	191	2	creswell	creswell	PROPN
ijtc-420	191	3	,	,	PUNCT
ijtc-420	191	4	j.	j.	PROPN
ijtc-420	191	5	w.	w.	PROPN
ijtc-420	191	6	(	(	PUNCT
ijtc-420	191	7	2017	2017	NUM
ijtc-420	191	8	)	)	PUNCT
ijtc-420	191	9	.	.	PUNCT
ijtc-420	192	1	research	research	NOUN
ijtc-420	192	2	design	design	PROPN
ijtc-420	192	3	pendekatan	pendekatan	PROPN
ijtc-420	192	4	kualitatif	kualitatif	PROPN
ijtc-420	192	5	,	,	PUNCT
ijtc-420	192	6	kuantitatif	kuantitatif	PROPN
ijtc-420	192	7	,	,	PUNCT
ijtc-420	192	8	dan	dan	PROPN
ijtc-420	192	9	mixed	mixed	PROPN
ijtc-420	192	10	(	(	PUNCT
ijtc-420	192	11	s.	s.	PROPN
ijtc-420	192	12	z.	z.	PROPN
ijtc-420	192	13	qudsy	qudsy	PROPN
ijtc-420	193	1	(	(	PUNCT
ijtc-420	193	2	ed	ed	NOUN
ijtc-420	193	3	.	.	PUNCT
ijtc-420	193	4	)	)	PUNCT
ijtc-420	193	5	;	;	PUNCT
ijtc-420	193	6	3rd	3rd	ADJ
ijtc-420	193	7	ed	ed	NOUN
ijtc-420	193	8	.	.	PUNCT
ijtc-420	193	9	)	)	PUNCT
ijtc-420	193	10	.	.	PUNCT
ijtc-420	194	1	pustaka	pustaka	ADJ
ijtc-420	194	2	pelajar	pelajar	NOUN
ijtc-420	194	3	.	.	PUNCT
ijtc-420	195	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-420	195	2	dinesh	dinesh	PROPN
ijtc-420	195	3	,	,	PUNCT
ijtc-420	195	4	d.	d.	PROPN
ijtc-420	195	5	,	,	PUNCT
ijtc-420	195	6	hegger	hegger	PROPN
ijtc-420	195	7	,	,	PUNCT
ijtc-420	195	8	d.	d.	PROPN
ijtc-420	195	9	l.	l.	PROPN
ijtc-420	195	10	t.	t.	PROPN
ijtc-420	195	11	,	,	PUNCT
ijtc-420	195	12	klerkx	klerkx	PROPN
ijtc-420	195	13	,	,	PUNCT
ijtc-420	195	14	l.	l.	PROPN
ijtc-420	195	15	,	,	PUNCT
ijtc-420	195	16	vervoort	vervoort	PROPN
ijtc-420	195	17	,	,	PUNCT
ijtc-420	195	18	j.	j.	PROPN
ijtc-420	195	19	,	,	PUNCT
ijtc-420	195	20	campbell	campbell	PROPN
ijtc-420	195	21	,	,	PUNCT
ijtc-420	195	22	b.	b.	PROPN
ijtc-420	195	23	m.	m.	PROPN
ijtc-420	195	24	,	,	PUNCT
ijtc-420	195	25	&	&	CCONJ
ijtc-420	195	26	driessen	driessen	PROPN
ijtc-420	195	27	,	,	PUNCT
ijtc-420	195	28	p.	p.	NOUN
ijtc-420	196	1	p.	p.	PROPN
ijtc-420	197	1	j.	j.	PROPN
ijtc-420	198	1	(	(	PUNCT
ijtc-420	198	2	2021	2021	NUM
ijtc-420	198	3	)	)	PUNCT
ijtc-420	198	4	.	.	PUNCT
ijtc-420	199	1	enacting	enact	VERB
ijtc-420	199	2	theories	theory	NOUN
ijtc-420	199	3	of	of	ADP
ijtc-420	199	4	change	change	NOUN
ijtc-420	199	5	for	for	ADP
ijtc-420	199	6	food	food	NOUN
ijtc-420	199	7	systems	system	NOUN
ijtc-420	199	8	transformation	transformation	NOUN
ijtc-420	199	9	under	under	ADP
ijtc-420	199	10	climate	climate	NOUN
ijtc-420	199	11	change	change	NOUN
ijtc-420	199	12	.	.	PUNCT
ijtc-420	200	1	global	global	ADJ
ijtc-420	200	2	food	food	NOUN
ijtc-420	200	3	security	security	NOUN
ijtc-420	200	4	,	,	PUNCT
ijtc-420	200	5	31	31	NUM
ijtc-420	200	6	,	,	PUNCT
ijtc-420	200	7	100583	100583	NUM
ijtc-420	200	8	.	.	PUNCT
ijtc-420	201	1	https://doi.org/10.1016/j.gfs.2021.100583	https://doi.org/10.1016/j.gfs.2021.100583	PROPN
ijtc-420	201	2	fairbrother	fairbrother	NOUN
ijtc-420	201	3	,	,	PUNCT
ijtc-420	201	4	m.	m.	NOUN
ijtc-420	201	5	,	,	PUNCT
ijtc-420	201	6	johansson	johansson	PROPN
ijtc-420	201	7	sevä	sevä	PROPN
ijtc-420	201	8	,	,	PUNCT
ijtc-420	201	9	i.	i.	PROPN
ijtc-420	201	10	,	,	PUNCT
ijtc-420	201	11	&	&	CCONJ
ijtc-420	201	12	kulin	kulin	PROPN
ijtc-420	201	13	,	,	PUNCT
ijtc-420	201	14	j.	j.	PROPN
ijtc-420	201	15	(	(	PUNCT
ijtc-420	201	16	2019	2019	NUM
ijtc-420	201	17	)	)	PUNCT
ijtc-420	201	18	.	.	PUNCT
ijtc-420	202	1	political	political	ADJ
ijtc-420	202	2	trust	trust	NOUN
ijtc-420	202	3	and	and	CCONJ
ijtc-420	202	4	the	the	DET
ijtc-420	202	5	relationship	relationship	NOUN
ijtc-420	202	6	between	between	ADP
ijtc-420	202	7	climate	climate	NOUN
ijtc-420	202	8	change	change	NOUN
ijtc-420	202	9	beliefs	belief	NOUN
ijtc-420	202	10	and	and	CCONJ
ijtc-420	202	11	support	support	NOUN
ijtc-420	202	12	for	for	ADP
ijtc-420	202	13	fossil	fossil	NOUN
ijtc-420	202	14	fuel	fuel	NOUN
ijtc-420	202	15	taxes	taxis	NOUN
ijtc-420	202	16	:	:	PUNCT
ijtc-420	202	17	evidence	evidence	NOUN
ijtc-420	202	18	from	from	ADP
ijtc-420	202	19	a	a	DET
ijtc-420	202	20	survey	survey	NOUN
ijtc-420	202	21	of	of	ADP
ijtc-420	202	22	23	23	NUM
ijtc-420	202	23	european	european	ADJ
ijtc-420	202	24	countries	country	NOUN
ijtc-420	202	25	.	.	PUNCT
ijtc-420	203	1	global	global	ADJ
ijtc-420	203	2	environmental	environmental	ADJ
ijtc-420	203	3	change	change	NOUN
ijtc-420	203	4	,	,	PUNCT
ijtc-420	203	5	59	59	NUM
ijtc-420	203	6	,	,	PUNCT
ijtc-420	203	7	102003	102003	NUM
ijtc-420	203	8	.	.	PUNCT
ijtc-420	204	1	https://doi.org/10.1016/j.gloenvcha.2019.102003	https://doi.org/10.1016/j.gloenvcha.2019.102003	ADJ
ijtc-420	204	2	gokhale	gokhale	NOUN
ijtc-420	204	3	,	,	PUNCT
ijtc-420	204	4	h.	h.	PROPN
ijtc-420	204	5	(	(	PUNCT
ijtc-420	204	6	2021	2021	NUM
ijtc-420	204	7	)	)	PUNCT
ijtc-420	204	8	.	.	PUNCT
ijtc-420	205	1	japan	japan	PROPN
ijtc-420	205	2	’s	’s	PART
ijtc-420	205	3	carbon	carbon	NOUN
ijtc-420	205	4	tax	tax	NOUN
ijtc-420	205	5	policy	policy	NOUN
ijtc-420	205	6	:	:	PUNCT
ijtc-420	205	7	limitations	limitation	NOUN
ijtc-420	205	8	and	and	CCONJ
ijtc-420	205	9	policy	policy	NOUN
ijtc-420	205	10	suggestions	suggestion	NOUN
ijtc-420	205	11	.	.	PUNCT
ijtc-420	206	1	current	current	ADJ
ijtc-420	206	2	research	research	NOUN
ijtc-420	206	3	in	in	ADP
ijtc-420	206	4	environmental	environmental	ADJ
ijtc-420	206	5	sustainability	sustainability	NOUN
ijtc-420	206	6	,	,	PUNCT
ijtc-420	206	7	3	3	NUM
ijtc-420	206	8	,	,	PUNCT
ijtc-420	206	9	100082	100082	NUM
ijtc-420	206	10	.	.	PUNCT
ijtc-420	207	1	https://doi.org/10.1016/j.crsust.2021.100082	https://doi.org/10.1016/j.crsust.2021.100082	PROPN
ijtc-420	207	2	jacobson	jacobson	PROPN
ijtc-420	207	3	,	,	PUNCT
ijtc-420	207	4	s.	s.	PROPN
ijtc-420	207	5	k.	k.	PROPN
ijtc-420	207	6	,	,	PUNCT
ijtc-420	207	7	seavey	seavey	NOUN
ijtc-420	207	8	,	,	PUNCT
ijtc-420	207	9	j.	j.	PROPN
ijtc-420	207	10	r.	r.	PROPN
ijtc-420	207	11	,	,	PUNCT
ijtc-420	207	12	&	&	CCONJ
ijtc-420	207	13	mueller	mueller	PROPN
ijtc-420	207	14	,	,	PUNCT
ijtc-420	207	15	r.	r.	PROPN
ijtc-420	207	16	c.	c.	PROPN
ijtc-420	207	17	(	(	PUNCT
ijtc-420	207	18	2016	2016	NUM
ijtc-420	207	19	)	)	PUNCT
ijtc-420	207	20	.	.	PUNCT
ijtc-420	208	1	integrated	integrate	VERB
ijtc-420	208	2	science	science	NOUN
ijtc-420	208	3	and	and	CCONJ
ijtc-420	208	4	art	art	NOUN
ijtc-420	208	5	education	education	NOUN
ijtc-420	208	6	for	for	ADP
ijtc-420	208	7	creative	creative	ADJ
ijtc-420	208	8	climate	climate	NOUN
ijtc-420	208	9	change	change	NOUN
ijtc-420	208	10	communication	communication	NOUN
ijtc-420	208	11	.	.	PUNCT
ijtc-420	209	1	ecology	ecology	NOUN
ijtc-420	209	2	and	and	CCONJ
ijtc-420	209	3	society	society	NOUN
ijtc-420	209	4	,	,	PUNCT
ijtc-420	209	5	21(3	21(3	NUM
ijtc-420	209	6	)	)	PUNCT
ijtc-420	209	7	,	,	PUNCT
ijtc-420	209	8	art30	art30	PROPN
ijtc-420	209	9	.	.	PUNCT
ijtc-420	210	1	https://doi.org/10.5751/es-08626-210330	https://doi.org/10.5751/es-08626-210330	PROPN
ijtc-420	210	2	jamali	jamali	PROPN
ijtc-420	210	3	,	,	PUNCT
ijtc-420	210	4	h.	h.	PROPN
ijtc-420	210	5	r.	r.	PROPN
ijtc-420	210	6	(	(	PUNCT
ijtc-420	210	7	2018	2018	NUM
ijtc-420	210	8	)	)	PUNCT
ijtc-420	210	9	.	.	PUNCT
ijtc-420	211	1	does	do	AUX
ijtc-420	211	2	research	research	NOUN
ijtc-420	211	3	using	use	VERB
ijtc-420	211	4	qualitative	qualitative	ADJ
ijtc-420	211	5	methods	method	NOUN
ijtc-420	211	6	(	(	PUNCT
ijtc-420	211	7	grounded	ground	VERB
ijtc-420	211	8	theory	theory	NOUN
ijtc-420	211	9	,	,	PUNCT
ijtc-420	211	10	ethnography	ethnography	NOUN
ijtc-420	211	11	,	,	PUNCT
ijtc-420	211	12	and	and	CCONJ
ijtc-420	211	13	phenomenology	phenomenology	NOUN
ijtc-420	211	14	)	)	PUNCT
ijtc-420	211	15	have	have	VERB
ijtc-420	211	16	more	more	ADJ
ijtc-420	211	17	impact	impact	NOUN
ijtc-420	211	18	?	?	PUNCT
ijtc-420	212	1	library	library	NOUN
ijtc-420	212	2	&	&	CCONJ
ijtc-420	212	3	information	information	PROPN
ijtc-420	212	4	science	science	PROPN
ijtc-420	212	5	research	research	NOUN
ijtc-420	212	6	,	,	PUNCT
ijtc-420	212	7	40(3–4	40(3–4	PROPN
ijtc-420	212	8	)	)	PUNCT
ijtc-420	212	9	,	,	PUNCT
ijtc-420	212	10	201	201	NUM
ijtc-420	212	11	–	–	PUNCT
ijtc-420	212	12	207	207	NUM
ijtc-420	212	13	.	.	PUNCT
ijtc-420	213	1	https://doi.org/10.1016/j.lisr.2018.09.002	https://doi.org/10.1016/j.lisr.2018.09.002	NOUN
ijtc-420	213	2	jürkenbeck	jürkenbeck	NOUN
ijtc-420	213	3	,	,	PUNCT
ijtc-420	213	4	k.	k.	PROPN
ijtc-420	213	5	,	,	PUNCT
ijtc-420	213	6	spiller	spiller	NOUN
ijtc-420	213	7	,	,	PUNCT
ijtc-420	213	8	a.	a.	PROPN
ijtc-420	213	9	,	,	PUNCT
ijtc-420	213	10	&	&	CCONJ
ijtc-420	213	11	schulze	schulze	NOUN
ijtc-420	213	12	,	,	PUNCT
ijtc-420	213	13	m.	m.	NOUN
ijtc-420	213	14	(	(	PUNCT
ijtc-420	213	15	2021	2021	NUM
ijtc-420	213	16	)	)	PUNCT
ijtc-420	213	17	.	.	PUNCT
ijtc-420	214	1	climate	climate	NOUN
ijtc-420	214	2	change	change	NOUN
ijtc-420	214	3	awareness	awareness	NOUN
ijtc-420	214	4	of	of	ADP
ijtc-420	214	5	the	the	DET
ijtc-420	214	6	young	young	ADJ
ijtc-420	214	7	generation	generation	NOUN
ijtc-420	214	8	and	and	CCONJ
ijtc-420	214	9	its	its	PRON
ijtc-420	214	10	impact	impact	NOUN
ijtc-420	214	11	on	on	ADP
ijtc-420	214	12	their	their	PRON
ijtc-420	214	13	diet	diet	NOUN
ijtc-420	214	14	.	.	PUNCT
ijtc-420	215	1	cleaner	clean	ADJ
ijtc-420	215	2	and	and	CCONJ
ijtc-420	215	3	responsible	responsible	ADJ
ijtc-420	215	4	consumption	consumption	NOUN
ijtc-420	215	5	,	,	PUNCT
ijtc-420	215	6	3	3	NUM
ijtc-420	215	7	,	,	PUNCT
ijtc-420	215	8	100041	100041	NUM
ijtc-420	215	9	.	.	PUNCT
ijtc-420	216	1	https://doi.org/10.1016/j.clrc.2021.100041	https://doi.org/10.1016/j.clrc.2021.100041	PROPN
ijtc-420	216	2	kawakatsu	kawakatsu	NOUN
ijtc-420	216	3	,	,	PUNCT
ijtc-420	216	4	t.	t.	PROPN
ijtc-420	216	5	,	,	PUNCT
ijtc-420	216	6	lee	lee	PROPN
ijtc-420	216	7	,	,	PUNCT
ijtc-420	216	8	s.	s.	PROPN
ijtc-420	216	9	,	,	PUNCT
ijtc-420	216	10	&	&	CCONJ
ijtc-420	216	11	rudolph	rudolph	PROPN
ijtc-420	216	12	,	,	PUNCT
ijtc-420	216	13	s.	s.	PROPN
ijtc-420	216	14	(	(	PUNCT
ijtc-420	216	15	2017	2017	NUM
ijtc-420	216	16	)	)	PUNCT
ijtc-420	216	17	.	.	PUNCT
ijtc-420	217	1	the	the	DET
ijtc-420	217	2	japanese	japanese	ADJ
ijtc-420	217	3	carbon	carbon	NOUN
ijtc-420	217	4	tax	tax	NOUN
ijtc-420	217	5	and	and	CCONJ
ijtc-420	217	6	the	the	DET
ijtc-420	217	7	challenges	challenge	NOUN
ijtc-420	217	8	to	to	PART
ijtc-420	217	9	lowcarbon	lowcarbon	VERB
ijtc-420	217	10	policy	policy	NOUN
ijtc-420	217	11	cooperation	cooperation	NOUN
ijtc-420	217	12	in	in	ADP
ijtc-420	217	13	east	east	PROPN
ijtc-420	217	14	asia	asia	PROPN
ijtc-420	217	15	(	(	PUNCT
ijtc-420	217	16	no	no	INTJ
ijtc-420	217	17	.	.	NOUN
ijtc-420	217	18	9	9	NUM
ijtc-420	217	19	;	;	PUNCT
ijtc-420	217	20	17	17	NUM
ijtc-420	217	21	)	)	PUNCT
ijtc-420	217	22	.	.	PUNCT
ijtc-420	218	1	https://ideas.repec.org/p/kue/epaper/e17-009.html	https://ideas.repec.org/p/kue/epaper/e17-009.html	PROPN
ijtc-420	218	2	kojima	kojima	PROPN
ijtc-420	218	3	,	,	PUNCT
ijtc-420	218	4	s.	s.	PROPN
ijtc-420	218	5	,	,	PUNCT
ijtc-420	218	6	&	&	CCONJ
ijtc-420	218	7	asakawa	asakawa	PROPN
ijtc-420	218	8	,	,	PUNCT
ijtc-420	218	9	k.	k.	PROPN
ijtc-420	218	10	(	(	PUNCT
ijtc-420	218	11	2021	2021	NUM
ijtc-420	218	12	)	)	PUNCT
ijtc-420	218	13	.	.	PUNCT
ijtc-420	219	1	expectations	expectation	NOUN
ijtc-420	219	2	for	for	ADP
ijtc-420	219	3	carbon	carbon	NOUN
ijtc-420	219	4	pricing	pricing	NOUN
ijtc-420	219	5	in	in	ADP
ijtc-420	219	6	japan	japan	PROPN
ijtc-420	219	7	in	in	ADP
ijtc-420	219	8	the	the	DET
ijtc-420	219	9	global	global	ADJ
ijtc-420	219	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	219	11	climate	climate	NOUN
ijtc-420	219	12	change	change	NOUN
ijtc-420	219	13	,	,	PUNCT
ijtc-420	219	14	carbon	carbon	NOUN
ijtc-420	219	15	tax	tax	NOUN
ijtc-420	219	16	,	,	PUNCT
ijtc-420	219	17	and	and	CCONJ
ijtc-420	219	18	the	the	DET
ijtc-420	219	19	indonesian	indonesian	ADJ
ijtc-420	219	20	directorate	directorate	ADJ
ijtc-420	219	21	general	general	NOUN
ijtc-420	219	22	of	of	ADP
ijtc-420	219	23	taxes	taxis	NOUN
ijtc-420	219	24	preparedness	preparedness	NOUN
ijtc-420	219	25	in	in	ADP
ijtc-420	219	26	implementing	implement	VERB
ijtc-420	219	27	the	the	DET
ijtc-420	219	28	new	new	ADJ
ijtc-420	219	29	carbon	carbon	NOUN
ijtc-420	219	30	tax	tax	NOUN
ijtc-420	219	31	nugraha	nugraha	NOUN
ijtc-420	219	32	and	and	CCONJ
ijtc-420	219	33	bologun	bologun	PROPN
ijtc-420	219	34	44	44	NUM
ijtc-420	219	35	|	|	ADV
ijtc-420	219	36	ilomata	ilomata	PROPN
ijtc-420	219	37	international	international	ADJ
ijtc-420	219	38	journal	journal	NOUN
ijtc-420	219	39	of	of	ADP
ijtc-420	219	40	tax	tax	PROPN
ijtc-420	219	41	&	&	CCONJ
ijtc-420	219	42	accounting	account	VERB
ijtc-420	219	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	219	44	climate	climate	NOUN
ijtc-420	219	45	policy	policy	NOUN
ijtc-420	219	46	context	context	NOUN
ijtc-420	219	47	.	.	PUNCT
ijtc-420	220	1	in	in	ADP
ijtc-420	220	2	t.	t.	PROPN
ijtc-420	220	3	h.	h.	PROPN
ijtc-420	220	4	arimura	arimura	PROPN
ijtc-420	220	5	&	&	CCONJ
ijtc-420	220	6	s.	s.	PROPN
ijtc-420	220	7	matsumoto	matsumoto	PROPN
ijtc-420	220	8	(	(	PUNCT
ijtc-420	220	9	eds	ed	NOUN
ijtc-420	220	10	.	.	PUNCT
ijtc-420	220	11	)	)	PUNCT
ijtc-420	220	12	,	,	PUNCT
ijtc-420	220	13	economics	economic	NOUN
ijtc-420	220	14	,	,	PUNCT
ijtc-420	220	15	law	law	NOUN
ijtc-420	220	16	,	,	PUNCT
ijtc-420	220	17	and	and	CCONJ
ijtc-420	220	18	institutions	institution	NOUN
ijtc-420	220	19	in	in	ADP
ijtc-420	220	20	asia	asia	PROPN
ijtc-420	220	21	pacific	pacific	PROPN
ijtc-420	220	22	(	(	PUNCT
ijtc-420	220	23	1st	1st	ADJ
ijtc-420	220	24	ed	ed	NOUN
ijtc-420	220	25	.	.	PROPN
ijtc-420	220	26	,	,	PUNCT
ijtc-420	220	27	pp	pp	PROPN
ijtc-420	220	28	.	.	PUNCT
ijtc-420	221	1	1–21	1–21	NOUN
ijtc-420	221	2	)	)	PUNCT
ijtc-420	221	3	.	.	PUNCT
ijtc-420	222	1	springer	springer	NOUN
ijtc-420	222	2	international	international	ADJ
ijtc-420	222	3	publishing	publishing	NOUN
ijtc-420	222	4	.	.	PUNCT
ijtc-420	223	1	https://doi.org/10.1007/978-981-15-6964-7_1	https://doi.org/10.1007/978-981-15-6964-7_1	PROPN
ijtc-420	223	2	lee	lee	PROPN
ijtc-420	223	3	,	,	PUNCT
ijtc-420	223	4	s.	s.	PROPN
ijtc-420	223	5	,	,	PUNCT
ijtc-420	223	6	pollitt	pollitt	NOUN
ijtc-420	223	7	,	,	PUNCT
ijtc-420	223	8	h.	h.	PROPN
ijtc-420	223	9	,	,	PUNCT
ijtc-420	223	10	&	&	CCONJ
ijtc-420	223	11	ueta	ueta	PROPN
ijtc-420	223	12	,	,	PUNCT
ijtc-420	223	13	k.	k.	PROPN
ijtc-420	223	14	(	(	PUNCT
ijtc-420	223	15	2012	2012	NUM
ijtc-420	223	16	)	)	PUNCT
ijtc-420	223	17	.	.	PUNCT
ijtc-420	224	1	an	an	DET
ijtc-420	224	2	assessment	assessment	NOUN
ijtc-420	224	3	of	of	ADP
ijtc-420	224	4	japanese	japanese	ADJ
ijtc-420	224	5	carbon	carbon	NOUN
ijtc-420	224	6	tax	tax	NOUN
ijtc-420	224	7	reform	reform	NOUN
ijtc-420	224	8	using	use	VERB
ijtc-420	224	9	the	the	DET
ijtc-420	224	10	e3	e3	NOUN
ijtc-420	224	11	mg	mg	PROPN
ijtc-420	224	12	econometric	econometric	PROPN
ijtc-420	224	13	model	model	NOUN
ijtc-420	224	14	.	.	PUNCT
ijtc-420	225	1	the	the	DET
ijtc-420	225	2	scientific	scientific	ADJ
ijtc-420	225	3	world	world	NOUN
ijtc-420	225	4	journal	journal	NOUN
ijtc-420	225	5	,	,	PUNCT
ijtc-420	225	6	2012	2012	NUM
ijtc-420	225	7	,	,	PUNCT
ijtc-420	225	8	1–9	1–9	NOUN
ijtc-420	225	9	.	.	PUNCT
ijtc-420	225	10	https://doi.org/10.1100/2012/835917	https://doi.org/10.1100/2012/835917	PROPN
ijtc-420	225	11	levi	levi	PROPN
ijtc-420	225	12	,	,	PUNCT
ijtc-420	225	13	s.	s.	PROPN
ijtc-420	225	14	(	(	PUNCT
ijtc-420	225	15	2021	2021	NUM
ijtc-420	225	16	)	)	PUNCT
ijtc-420	225	17	.	.	PUNCT
ijtc-420	226	1	why	why	SCONJ
ijtc-420	226	2	hate	hate	VERB
ijtc-420	226	3	carbon	carbon	NOUN
ijtc-420	226	4	taxes	taxis	NOUN
ijtc-420	226	5	?	?	PUNCT
ijtc-420	227	1	machine	machine	NOUN
ijtc-420	227	2	learning	learn	VERB
ijtc-420	227	3	evidence	evidence	NOUN
ijtc-420	227	4	on	on	ADP
ijtc-420	227	5	the	the	DET
ijtc-420	227	6	roles	role	NOUN
ijtc-420	227	7	of	of	ADP
ijtc-420	227	8	personal	personal	ADJ
ijtc-420	227	9	responsibility	responsibility	NOUN
ijtc-420	227	10	,	,	PUNCT
ijtc-420	227	11	trust	trust	NOUN
ijtc-420	227	12	,	,	PUNCT
ijtc-420	227	13	revenue	revenue	NOUN
ijtc-420	227	14	recycling	recycling	NOUN
ijtc-420	227	15	,	,	PUNCT
ijtc-420	227	16	and	and	CCONJ
ijtc-420	227	17	other	other	ADJ
ijtc-420	227	18	factors	factor	NOUN
ijtc-420	227	19	across	across	ADP
ijtc-420	227	20	23	23	NUM
ijtc-420	227	21	european	european	ADJ
ijtc-420	227	22	countries	country	NOUN
ijtc-420	227	23	.	.	PUNCT
ijtc-420	228	1	energy	energy	NOUN
ijtc-420	228	2	research	research	PROPN
ijtc-420	228	3	&	&	CCONJ
ijtc-420	228	4	social	social	ADJ
ijtc-420	228	5	science	science	NOUN
ijtc-420	228	6	,	,	PUNCT
ijtc-420	228	7	73	73	NUM
ijtc-420	228	8	,	,	PUNCT
ijtc-420	228	9	101883	101883	NUM
ijtc-420	228	10	.	.	PUNCT
ijtc-420	229	1	https://doi.org/10.1016/j.erss.2020.101883	https://doi.org/10.1016/j.erss.2020.101883	PROPN
ijtc-420	229	2	mclaughlin	mclaughlin	PROPN
ijtc-420	229	3	,	,	PUNCT
ijtc-420	229	4	c.	c.	PROPN
ijtc-420	229	5	,	,	PUNCT
ijtc-420	229	6	elamer	elamer	NOUN
ijtc-420	229	7	,	,	PUNCT
ijtc-420	229	8	a.	a.	NOUN
ijtc-420	229	9	a.	a.	PROPN
ijtc-420	229	10	,	,	PUNCT
ijtc-420	229	11	glen	glen	PROPN
ijtc-420	229	12	,	,	PUNCT
ijtc-420	229	13	t.	t.	PROPN
ijtc-420	229	14	,	,	PUNCT
ijtc-420	229	15	alhares	alhare	NOUN
ijtc-420	229	16	,	,	PUNCT
ijtc-420	229	17	a.	a.	NOUN
ijtc-420	229	18	,	,	PUNCT
ijtc-420	229	19	&	&	CCONJ
ijtc-420	229	20	gaber	gaber	PROPN
ijtc-420	229	21	,	,	PUNCT
ijtc-420	229	22	h.	h.	PROPN
ijtc-420	229	23	r.	r.	PROPN
ijtc-420	229	24	(	(	PUNCT
ijtc-420	229	25	2019	2019	NUM
ijtc-420	229	26	)	)	PUNCT
ijtc-420	229	27	.	.	PUNCT
ijtc-420	230	1	accounting	accounting	NOUN
ijtc-420	230	2	society	society	NOUN
ijtc-420	230	3	’s	’s	PART
ijtc-420	230	4	acceptability	acceptability	NOUN
ijtc-420	230	5	of	of	ADP
ijtc-420	230	6	carbon	carbon	NOUN
ijtc-420	230	7	taxes	taxis	NOUN
ijtc-420	230	8	:	:	PUNCT
ijtc-420	230	9	expectations	expectation	NOUN
ijtc-420	230	10	and	and	CCONJ
ijtc-420	230	11	reality	reality	NOUN
ijtc-420	230	12	.	.	PUNCT
ijtc-420	231	1	energy	energy	NOUN
ijtc-420	231	2	policy	policy	NOUN
ijtc-420	231	3	,	,	PUNCT
ijtc-420	231	4	131	131	NUM
ijtc-420	231	5	,	,	PUNCT
ijtc-420	231	6	302–311	302–311	NUM
ijtc-420	231	7	.	.	PUNCT
ijtc-420	232	1	https://doi.org/10.1016/j.enpol.2019.05.008	https://doi.org/10.1016/j.enpol.2019.05.008	PROPN
ijtc-420	232	2	ministry	ministry	PROPN
ijtc-420	232	3	of	of	ADP
ijtc-420	232	4	energy	energy	NOUN
ijtc-420	232	5	and	and	CCONJ
ijtc-420	232	6	mineral	mineral	NOUN
ijtc-420	232	7	resources	resource	NOUN
ijtc-420	232	8	of	of	ADP
ijtc-420	232	9	indonesia	indonesia	PROPN
ijtc-420	232	10	.	.	PUNCT
ijtc-420	233	1	(	(	PUNCT
ijtc-420	233	2	2021	2021	NUM
ijtc-420	233	3	)	)	PUNCT
ijtc-420	233	4	.	.	PUNCT
ijtc-420	234	1	energy	energy	NOUN
ijtc-420	234	2	minister	minister	PROPN
ijtc-420	234	3	explain	explain	VERB
ijtc-420	234	4	carbon	carbon	NOUN
ijtc-420	234	5	tax	tax	NOUN
ijtc-420	234	6	scheme	scheme	NOUN
ijtc-420	234	7	.	.	PUNCT
ijtc-420	235	1	https://www.esdm.go.id/en/media-center/news-archives/energy-ministerexplains-carbon-tax-schemes	https://www.esdm.go.id/en/media-center/news-archives/energy-ministerexplains-carbon-tax-scheme	VERB
ijtc-420	235	2	ministry	ministry	PROPN
ijtc-420	235	3	of	of	ADP
ijtc-420	235	4	environment	environment	NOUN
ijtc-420	235	5	and	and	CCONJ
ijtc-420	235	6	forestry	forestry	NOUN
ijtc-420	235	7	of	of	ADP
ijtc-420	235	8	indonesia	indonesia	PROPN
ijtc-420	235	9	.	.	PUNCT
ijtc-420	236	1	(	(	PUNCT
ijtc-420	236	2	2016	2016	NUM
ijtc-420	236	3	)	)	PUNCT
ijtc-420	236	4	.	.	PUNCT
ijtc-420	237	1	1st	1st	PROPN
ijtc-420	237	2	nationally	nationally	ADV
ijtc-420	237	3	determined	determine	VERB
ijtc-420	237	4	contribution	contribution	NOUN
ijtc-420	237	5	(	(	PUNCT
ijtc-420	237	6	ndc	ndc	PROPN
ijtc-420	237	7	)	)	PUNCT
ijtc-420	237	8	indonesia	indonesia	PROPN
ijtc-420	237	9	.	.	PUNCT
ijtc-420	238	1	http://ditjenppi.menlhk.go.id/reddplus/images/resources/ndc/first_ndc.pdf	http://ditjenppi.menlhk.go.id/reddplus/images/resources/ndc/first_ndc.pdf	PROPN
ijtc-420	238	2	ministry	ministry	PROPN
ijtc-420	238	3	of	of	ADP
ijtc-420	238	4	environment	environment	NOUN
ijtc-420	238	5	and	and	CCONJ
ijtc-420	238	6	forestry	forestry	NOUN
ijtc-420	238	7	of	of	ADP
ijtc-420	238	8	indonesia	indonesia	PROPN
ijtc-420	238	9	.	.	PUNCT
ijtc-420	239	1	(	(	PUNCT
ijtc-420	239	2	2020	2020	NUM
ijtc-420	239	3	)	)	PUNCT
ijtc-420	239	4	.	.	PUNCT
ijtc-420	240	1	updated	update	VERB
ijtc-420	240	2	nationally	nationally	ADV
ijtc-420	240	3	determined	determine	VERB
ijtc-420	240	4	contribution	contribution	NOUN
ijtc-420	240	5	(	(	PUNCT
ijtc-420	240	6	ndc	ndc	NOUN
ijtc-420	240	7	)	)	PUNCT
ijtc-420	240	8	.	.	PUNCT
ijtc-420	241	1	https://www4.unfccc.int/sites/ndcstaging/publisheddocuments/indonesia	https://www4.unfccc.int/sites/ndcstaging/publisheddocuments/indonesia	PROPN
ijtc-420	241	2	first	first	ADV
ijtc-420	241	3	/	/	SYM
ijtc-420	241	4	updated	update	VERB
ijtc-420	241	5	ndc	ndc	NOUN
ijtc-420	241	6	indonesia	indonesia	PROPN
ijtc-420	241	7	2021	2021	NUM
ijtc-420	241	8	corrected	correct	VERB
ijtc-420	241	9	version.pdf	version.pdf	X
ijtc-420	241	10	ministry	ministry	PROPN
ijtc-420	241	11	of	of	ADP
ijtc-420	241	12	finance	finance	PROPN
ijtc-420	241	13	republic	republic	PROPN
ijtc-420	241	14	indonesia	indonesia	PROPN
ijtc-420	241	15	.	.	PUNCT
ijtc-420	242	1	(	(	PUNCT
ijtc-420	242	2	2021	2021	NUM
ijtc-420	242	3	)	)	PUNCT
ijtc-420	242	4	.	.	PUNCT
ijtc-420	243	1	indonesia	indonesia	PROPN
ijtc-420	243	2	’s	’s	PART
ijtc-420	243	3	commitment	commitment	NOUN
ijtc-420	243	4	on	on	ADP
ijtc-420	243	5	climate	climate	NOUN
ijtc-420	243	6	change	change	NOUN
ijtc-420	243	7	amidst	amidst	ADP
ijtc-420	243	8	the	the	DET
ijtc-420	243	9	covid-19	covid-19	PROPN
ijtc-420	243	10	pandemic	pandemic	NOUN
ijtc-420	243	11	.	.	PUNCT
ijtc-420	244	1	https://fiskal.kemenkeu.go.id/nda_gcf/en/publications/indonesia-s-commitment-onclimate-change-amidst-the-covid-19-pandemic	https://fiskal.kemenkeu.go.id/nda_gcf/en/publications/indonesia-s-commitment-onclimate-change-amidst-the-covid-19-pandemic	PROPN
ijtc-420	244	2	ministry	ministry	PROPN
ijtc-420	244	3	of	of	ADP
ijtc-420	244	4	the	the	DET
ijtc-420	244	5	environment	environment	NOUN
ijtc-420	244	6	of	of	ADP
ijtc-420	244	7	japan	japan	PROPN
ijtc-420	244	8	.	.	PUNCT
ijtc-420	245	1	(	(	PUNCT
ijtc-420	245	2	2017	2017	NUM
ijtc-420	245	3	)	)	PUNCT
ijtc-420	245	4	.	.	PUNCT
ijtc-420	246	1	greening	greening	NOUN
ijtc-420	246	2	of	of	ADP
ijtc-420	246	3	whole	whole	ADJ
ijtc-420	246	4	tax	tax	NOUN
ijtc-420	246	5	system	system	NOUN
ijtc-420	246	6	and	and	CCONJ
ijtc-420	246	7	carbon	carbon	NOUN
ijtc-420	246	8	tax	tax	NOUN
ijtc-420	246	9	in	in	ADP
ijtc-420	246	10	japan	japan	PROPN
ijtc-420	246	11	.	.	PUNCT
ijtc-420	247	1	environment	environment	NOUN
ijtc-420	247	2	and	and	CCONJ
ijtc-420	247	3	economy	economy	NOUN
ijtc-420	247	4	division	division	NOUN
ijtc-420	247	5	.	.	PUNCT
ijtc-420	248	1	in	in	ADP
ijtc-420	248	2	environment	environment	NOUN
ijtc-420	248	3	-	-	PUNCT
ijtc-420	248	4	related	relate	VERB
ijtc-420	248	5	tax	tax	NOUN
ijtc-420	248	6	in	in	ADP
ijtc-420	248	7	japan	japan	PROPN
ijtc-420	248	8	.	.	PUNCT
ijtc-420	249	1	https://www.env.go.jp/en/policy/tax/20170130_greening.pdf	https://www.env.go.jp/en/policy/tax/20170130_greening.pdf	NOUN
ijtc-420	249	2	nugroho	nugroho	PROPN
ijtc-420	249	3	,	,	PUNCT
ijtc-420	249	4	a.	a.	PROPN
ijtc-420	249	5	w.	w.	PROPN
ijtc-420	249	6	(	(	PUNCT
ijtc-420	249	7	2020	2020	NUM
ijtc-420	249	8	)	)	PUNCT
ijtc-420	249	9	.	.	PUNCT
ijtc-420	250	1	what	what	PRON
ijtc-420	250	2	students	student	NOUN
ijtc-420	250	3	know	know	VERB
ijtc-420	250	4	about	about	ADP
ijtc-420	250	5	climate	climate	NOUN
ijtc-420	250	6	change	change	NOUN
ijtc-420	250	7	?	?	PUNCT
ijtc-420	251	1	a	a	DET
ijtc-420	251	2	case	case	NOUN
ijtc-420	251	3	study	study	NOUN
ijtc-420	251	4	of	of	ADP
ijtc-420	251	5	high	high	ADJ
ijtc-420	251	6	school	school	NOUN
ijtc-420	251	7	students	student	NOUN
ijtc-420	251	8	in	in	ADP
ijtc-420	251	9	samboja	samboja	PROPN
ijtc-420	251	10	,	,	PUNCT
ijtc-420	251	11	indonesia	indonesia	PROPN
ijtc-420	251	12	.	.	PUNCT
ijtc-420	252	1	iop	iop	PROPN
ijtc-420	252	2	conference	conference	PROPN
ijtc-420	252	3	series	series	PROPN
ijtc-420	252	4	:	:	PUNCT
ijtc-420	252	5	earth	earth	NOUN
ijtc-420	252	6	and	and	CCONJ
ijtc-420	252	7	environmental	environmental	ADJ
ijtc-420	252	8	science	science	NOUN
ijtc-420	252	9	,	,	PUNCT
ijtc-420	252	10	487(1	487(1	NUM
ijtc-420	252	11	)	)	PUNCT
ijtc-420	252	12	,	,	PUNCT
ijtc-420	252	13	012001	012001	NUM
ijtc-420	252	14	.	.	PUNCT
ijtc-420	253	1	https://doi.org/10.1088/1755-1315/487/1/012001	https://doi.org/10.1088/1755-1315/487/1/012001	PROPN
ijtc-420	253	2	onyimadu	onyimadu	ADJ
ijtc-420	253	3	,	,	PUNCT
ijtc-420	253	4	c.	c.	PROPN
ijtc-420	253	5	o.	o.	PROPN
ijtc-420	253	6	,	,	PUNCT
ijtc-420	253	7	&	&	CCONJ
ijtc-420	253	8	uche	uche	PROPN
ijtc-420	253	9	,	,	PUNCT
ijtc-420	253	10	d.	d.	PROPN
ijtc-420	253	11	s.	s.	PROPN
ijtc-420	253	12	(	(	PUNCT
ijtc-420	253	13	2021	2021	NUM
ijtc-420	253	14	)	)	PUNCT
ijtc-420	253	15	.	.	PUNCT
ijtc-420	254	1	evaluating	evaluate	VERB
ijtc-420	254	2	the	the	DET
ijtc-420	254	3	nigerian	nigerian	ADJ
ijtc-420	254	4	government	government	NOUN
ijtc-420	254	5	’s	’s	PART
ijtc-420	254	6	financial	financial	ADJ
ijtc-420	254	7	obligations	obligation	NOUN
ijtc-420	254	8	to	to	PART
ijtc-420	254	9	climate	climate	NOUN
ijtc-420	254	10	change	change	NOUN
ijtc-420	254	11	adaptation	adaptation	NOUN
ijtc-420	254	12	strategies	strategy	NOUN
ijtc-420	254	13	.	.	PUNCT
ijtc-420	255	1	climate	climate	NOUN
ijtc-420	255	2	services	service	NOUN
ijtc-420	255	3	,	,	PUNCT
ijtc-420	255	4	24	24	NUM
ijtc-420	255	5	,	,	PUNCT
ijtc-420	255	6	100261	100261	NUM
ijtc-420	255	7	.	.	PUNCT
ijtc-420	256	1	https://doi.org/10.1016/j.cliser.2021.100261	https://doi.org/10.1016/j.cliser.2021.100261	PROPN
ijtc-420	256	2	phan	phan	PROPN
ijtc-420	256	3	,	,	PUNCT
ijtc-420	256	4	t.	t.	PROPN
ijtc-420	256	5	d.	d.	PROPN
ijtc-420	256	6	,	,	PUNCT
ijtc-420	256	7	bertone	bertone	PROPN
ijtc-420	256	8	,	,	PUNCT
ijtc-420	256	9	e.	e.	PROPN
ijtc-420	256	10	,	,	PUNCT
ijtc-420	256	11	pham	pham	PROPN
ijtc-420	256	12	,	,	PUNCT
ijtc-420	256	13	t.	t.	PROPN
ijtc-420	256	14	d.	d.	PROPN
ijtc-420	256	15	,	,	PUNCT
ijtc-420	256	16	&	&	CCONJ
ijtc-420	256	17	pham	pham	PROPN
ijtc-420	256	18	,	,	PUNCT
ijtc-420	256	19	t.	t.	PROPN
ijtc-420	256	20	v.	v.	PROPN
ijtc-420	256	21	(	(	PUNCT
ijtc-420	256	22	2021	2021	NUM
ijtc-420	256	23	)	)	PUNCT
ijtc-420	256	24	.	.	PUNCT
ijtc-420	257	1	perceptions	perception	NOUN
ijtc-420	257	2	and	and	CCONJ
ijtc-420	257	3	willingness	willingness	NOUN
ijtc-420	257	4	to	to	PART
ijtc-420	257	5	pay	pay	VERB
ijtc-420	257	6	for	for	ADP
ijtc-420	257	7	water	water	NOUN
ijtc-420	257	8	management	management	NOUN
ijtc-420	257	9	on	on	ADP
ijtc-420	257	10	a	a	DET
ijtc-420	257	11	highly	highly	ADV
ijtc-420	257	12	developed	develop	VERB
ijtc-420	257	13	tourism	tourism	NOUN
ijtc-420	257	14	island	island	NOUN
ijtc-420	257	15	under	under	ADP
ijtc-420	257	16	climate	climate	NOUN
ijtc-420	257	17	change	change	NOUN
ijtc-420	257	18	:	:	PUNCT
ijtc-420	257	19	a	a	DET
ijtc-420	257	20	bayesian	bayesian	NOUN
ijtc-420	257	21	network	network	NOUN
ijtc-420	257	22	approach	approach	NOUN
ijtc-420	257	23	.	.	PUNCT
ijtc-420	258	1	environmental	environmental	ADJ
ijtc-420	258	2	challenges	challenge	NOUN
ijtc-420	258	3	,	,	PUNCT
ijtc-420	258	4	5	5	NUM
ijtc-420	258	5	,	,	PUNCT
ijtc-420	258	6	100333	100333	NUM
ijtc-420	258	7	.	.	PUNCT
ijtc-420	259	1	https://doi.org/10.1016/j.envc.2021.100333	https://doi.org/10.1016/j.envc.2021.100333	ADJ
ijtc-420	259	2	ratnawati	ratnawati	PROPN
ijtc-420	259	3	,	,	PUNCT
ijtc-420	259	4	d.	d.	PROPN
ijtc-420	259	5	(	(	PUNCT
ijtc-420	259	6	2016	2016	NUM
ijtc-420	259	7	)	)	PUNCT
ijtc-420	259	8	.	.	PUNCT
ijtc-420	260	1	carbon	carbon	NOUN
ijtc-420	260	2	tax	tax	PROPN
ijtc-420	260	3	sebagai	sebagai	PROPN
ijtc-420	260	4	alternatif	alternatif	PROPN
ijtc-420	260	5	kebijakan	kebijakan	PROPN
ijtc-420	260	6	untuk	untuk	PROPN
ijtc-420	260	7	mengatasi	mengatasi	PROPN
ijtc-420	260	8	eksternalitas	eksternalitas	PROPN
ijtc-420	260	9	negatif	negatif	PROPN
ijtc-420	260	10	emisi	emisi	PROPN
ijtc-420	260	11	karbon	karbon	PROPN
ijtc-420	260	12	di	di	PROPN
ijtc-420	260	13	indonesia	indonesia	PROPN
ijtc-420	260	14	.	.	PUNCT
ijtc-420	261	1	indonesian	indonesian	PROPN
ijtc-420	261	2	treasury	treasury	PROPN
ijtc-420	261	3	review	review	NOUN
ijtc-420	261	4	jurnal	jurnal	ADJ
ijtc-420	261	5	perbendaharaan	perbendaharaan	NOUN
ijtc-420	261	6	keuangan	keuangan	PROPN
ijtc-420	261	7	negara	negara	PROPN
ijtc-420	261	8	dan	dan	PROPN
ijtc-420	261	9	kebijakan	kebijakan	PROPN
ijtc-420	261	10	publik	publik	PROPN
ijtc-420	261	11	,	,	PUNCT
ijtc-420	261	12	1(2	1(2	NUM
ijtc-420	261	13	)	)	PUNCT
ijtc-420	261	14	,	,	PUNCT
ijtc-420	261	15	53–67	53–67	NUM
ijtc-420	261	16	.	.	PUNCT
ijtc-420	262	1	https://doi.org/10.33105/itrev.v1i2.51	https://doi.org/10.33105/itrev.v1i2.51	PROPN
ijtc-420	262	2	saputra	saputra	PROPN
ijtc-420	262	3	,	,	PUNCT
ijtc-420	262	4	a.	a.	NOUN
ijtc-420	262	5	i.	i.	PROPN
ijtc-420	262	6	(	(	PUNCT
ijtc-420	262	7	2021	2021	NUM
ijtc-420	262	8	)	)	PUNCT
ijtc-420	262	9	.	.	PUNCT
ijtc-420	263	1	pajak	pajak	PROPN
ijtc-420	263	2	karbon	karbon	PROPN
ijtc-420	263	3	sebagai	sebagai	PROPN
ijtc-420	263	4	sumber	sumber	PROPN
ijtc-420	263	5	penerimaan	penerimaan	VERB
ijtc-420	263	6	negara	negara	PROPN
ijtc-420	263	7	dan	dan	PROPN
ijtc-420	263	8	sistem	sistem	PROPN
ijtc-420	263	9	pemungutannya	pemungutannya	PROPN
ijtc-420	263	10	.	.	PUNCT
ijtc-420	264	1	jurnal	jurnal	PROPN
ijtc-420	264	2	anggaran	anggaran	PROPN
ijtc-420	264	3	dan	dan	PROPN
ijtc-420	264	4	keuangan	keuangan	PROPN
ijtc-420	264	5	negara	negara	PROPN
ijtc-420	264	6	indonesia	indonesia	PROPN
ijtc-420	264	7	(	(	PUNCT
ijtc-420	264	8	akurasi	akurasi	PROPN
ijtc-420	264	9	)	)	PUNCT
ijtc-420	264	10	,	,	PUNCT
ijtc-420	264	11	3(1	3(1	NUM
ijtc-420	264	12	)	)	PUNCT
ijtc-420	264	13	,	,	PUNCT
ijtc-420	264	14	56–71	56–71	NUM
ijtc-420	264	15	.	.	PUNCT
ijtc-420	265	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-420	265	2	climate	climate	NOUN
ijtc-420	265	3	change	change	NOUN
ijtc-420	265	4	,	,	PUNCT
ijtc-420	265	5	carbon	carbon	NOUN
ijtc-420	265	6	tax	tax	NOUN
ijtc-420	265	7	,	,	PUNCT
ijtc-420	265	8	and	and	CCONJ
ijtc-420	265	9	the	the	DET
ijtc-420	265	10	indonesian	indonesian	ADJ
ijtc-420	265	11	directorate	directorate	ADJ
ijtc-420	265	12	general	general	NOUN
ijtc-420	265	13	of	of	ADP
ijtc-420	265	14	taxes	taxis	NOUN
ijtc-420	265	15	preparedness	preparedness	NOUN
ijtc-420	265	16	in	in	ADP
ijtc-420	265	17	implementing	implement	VERB
ijtc-420	265	18	the	the	DET
ijtc-420	265	19	new	new	ADJ
ijtc-420	265	20	carbon	carbon	NOUN
ijtc-420	265	21	tax	tax	NOUN
ijtc-420	265	22	nugraha	nugraha	NOUN
ijtc-420	265	23	and	and	CCONJ
ijtc-420	265	24	bologun	bologun	PROPN
ijtc-420	265	25	45	45	NUM
ijtc-420	265	26	|	|	ADV
ijtc-420	265	27	ilomata	ilomata	PROPN
ijtc-420	265	28	international	international	ADJ
ijtc-420	265	29	journal	journal	NOUN
ijtc-420	265	30	of	of	ADP
ijtc-420	265	31	tax	tax	PROPN
ijtc-420	265	32	&	&	CCONJ
ijtc-420	265	33	accounting	accounting	PROPN
ijtc-420	265	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-420	265	35	https://doi.org/10.33827/akurasi2021.vol3.iss1.art96	https://doi.org/10.33827/akurasi2021.vol3.iss1.art96	PROPN
ijtc-420	265	36	selvi	selvi	PROPN
ijtc-420	265	37	,	,	PUNCT
ijtc-420	265	38	rahmi	rahmi	NOUN
ijtc-420	265	39	,	,	PUNCT
ijtc-420	265	40	n.	n.	NOUN
ijtc-420	265	41	,	,	PUNCT
ijtc-420	265	42	&	&	CCONJ
ijtc-420	265	43	rachmatulloh	rachmatulloh	PROPN
ijtc-420	265	44	,	,	PUNCT
ijtc-420	265	45	i.	i.	PROPN
ijtc-420	265	46	(	(	PUNCT
ijtc-420	265	47	2020	2020	NUM
ijtc-420	265	48	)	)	PUNCT
ijtc-420	265	49	.	.	PUNCT
ijtc-420	266	1	urgensi	urgensi	PROPN
ijtc-420	266	2	penerapan	penerapan	PROPN
ijtc-420	266	3	pajak	pajak	PROPN
ijtc-420	266	4	karbon	karbon	PROPN
ijtc-420	266	5	di	di	PROPN
ijtc-420	266	6	indonesia	indonesia	PROPN
ijtc-420	266	7	.	.	PUNCT
ijtc-420	267	1	jurnal	jurnal	ADJ
ijtc-420	267	2	reformasi	reformasi	PROPN
ijtc-420	267	3	administrasi	administrasi	NOUN
ijtc-420	267	4	,	,	PUNCT
ijtc-420	267	5	7(1	7(1	NUM
ijtc-420	267	6	)	)	PUNCT
ijtc-420	267	7	,	,	PUNCT
ijtc-420	267	8	29–34	29–34	NUM
ijtc-420	267	9	.	.	PUNCT
ijtc-420	268	1	https://doi.org/https://doi.org/10.31334/reformasi.v7i1.845	https://doi.org/https://doi.org/10.31334/reformasi.v7i1.845	NOUN
ijtc-420	268	2	septiani	septiani	PROPN
ijtc-420	268	3	,	,	PUNCT
ijtc-420	268	4	m.	m.	NOUN
ijtc-420	268	5	,	,	PUNCT
ijtc-420	268	6	istislam	istislam	PROPN
ijtc-420	268	7	,	,	PUNCT
ijtc-420	268	8	&	&	CCONJ
ijtc-420	268	9	anshari	anshari	PROPN
ijtc-420	268	10	,	,	PUNCT
ijtc-420	268	11	t.	t.	PROPN
ijtc-420	268	12	(	(	PUNCT
ijtc-420	268	13	2017	2017	NUM
ijtc-420	268	14	)	)	PUNCT
ijtc-420	268	15	.	.	PUNCT
ijtc-420	269	1	urgensi	urgensi	PROPN
ijtc-420	269	2	pengaturan	pengaturan	VERB
ijtc-420	269	3	penetapan	penetapan	NOUN
ijtc-420	269	4	pajak	pajak	PROPN
ijtc-420	269	5	karbon	karbon	PROPN
ijtc-420	269	6	(	(	PUNCT
ijtc-420	269	7	carbon	carbon	NOUN
ijtc-420	269	8	tax	tax	NOUN
ijtc-420	269	9	)	)	PUNCT
ijtc-420	269	10	dalam	dalam	PROPN
ijtc-420	269	11	upaya	upaya	PROPN
ijtc-420	269	12	peningkatan	peningkatan	PROPN
ijtc-420	269	13	pengendalian	pengendalian	ADJ
ijtc-420	269	14	pencemaran	pencemaran	PROPN
ijtc-420	269	15	udara	udara	PROPN
ijtc-420	269	16	di	di	PROPN
ijtc-420	269	17	indonesia	indonesia	PROPN
ijtc-420	269	18	.	.	PUNCT
ijtc-420	270	1	jurnal	jurnal	PROPN
ijtc-420	270	2	hukum	hukum	PROPN
ijtc-420	270	3	universitas	universitas	PROPN
ijtc-420	270	4	brawijaya	brawijaya	NOUN
ijtc-420	270	5	,	,	PUNCT
ijtc-420	270	6	4(1	4(1	NOUN
ijtc-420	270	7	)	)	PUNCT
ijtc-420	270	8	,	,	PUNCT
ijtc-420	270	9	1–13	1–13	NOUN
ijtc-420	270	10	.	.	PUNCT
ijtc-420	271	1	http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/2343	http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/2343	PROPN
ijtc-420	271	2	simatupang	simatupang	PROPN
ijtc-420	271	3	,	,	PUNCT
ijtc-420	271	4	r.	r.	PROPN
ijtc-420	271	5	,	,	PUNCT
ijtc-420	271	6	pineda	pineda	PROPN
ijtc-420	271	7	,	,	PUNCT
ijtc-420	271	8	j.	j.	PROPN
ijtc-420	271	9	,	,	PUNCT
ijtc-420	271	10	&	&	CCONJ
ijtc-420	271	11	murdjijanto	murdjijanto	PROPN
ijtc-420	271	12	,	,	PUNCT
ijtc-420	271	13	t.	t.	NOUN
ijtc-420	271	14	(	(	PUNCT
ijtc-420	271	15	2021	2021	NUM
ijtc-420	271	16	)	)	PUNCT
ijtc-420	271	17	.	.	PUNCT
ijtc-420	272	1	on	on	ADP
ijtc-420	272	2	indonesia	indonesia	PROPN
ijtc-420	272	3	’s	’s	PART
ijtc-420	272	4	new	new	ADJ
ijtc-420	272	5	carbon	carbon	NOUN
ijtc-420	272	6	tax	tax	NOUN
ijtc-420	272	7	and	and	CCONJ
ijtc-420	272	8	its	its	PRON
ijtc-420	272	9	effectiveness	effectiveness	NOUN
ijtc-420	272	10	at	at	ADP
ijtc-420	272	11	reducing	reduce	VERB
ijtc-420	272	12	greenhouse	greenhouse	NOUN
ijtc-420	272	13	gas	gas	NOUN
ijtc-420	272	14	emissions	emission	NOUN
ijtc-420	272	15	.	.	PUNCT
ijtc-420	273	1	https://devtechsys.com/insights/2021/11/24/onindonesias-new-carbon-tax-and-its-effectiveness-at-reducing-greenhouse-gas-emissions/	https://devtechsys.com/insights/2021/11/24/onindonesias-new-carbon-tax-and-its-effectiveness-at-reducing-greenhouse-gas-emissions/	PROPN
ijtc-420	273	2	u.s	u.s	PROPN
ijtc-420	273	3	.	.	PROPN
ijtc-420	273	4	energy	energy	PROPN
ijtc-420	273	5	information	information	PROPN
ijtc-420	273	6	administration	administration	NOUN
ijtc-420	273	7	.	.	PUNCT
ijtc-420	274	1	(	(	PUNCT
ijtc-420	274	2	2020	2020	NUM
ijtc-420	274	3	)	)	PUNCT
ijtc-420	274	4	.	.	PUNCT
ijtc-420	275	1	country	country	NOUN
ijtc-420	275	2	analysis	analysis	NOUN
ijtc-420	275	3	executive	executive	ADJ
ijtc-420	275	4	summary	summary	NOUN
ijtc-420	275	5	:	:	PUNCT
ijtc-420	275	6	japan	japan	PROPN
ijtc-420	275	7	.	.	PUNCT
ijtc-420	276	1	in	in	ADP
ijtc-420	276	2	world	world	NOUN
ijtc-420	276	3	country	country	NOUN
ijtc-420	276	4	energy	energy	NOUN
ijtc-420	276	5	analysis	analysis	NOUN
ijtc-420	276	6	.	.	PUNCT
ijtc-420	277	1	https://www.eia.gov/international/content/analysis/countries_long/japan/japan.pdf	https://www.eia.gov/international/content/analysis/countries_long/japan/japan.pdf	PROPN
ijtc-420	277	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ