id	sid	tid	token	lemma	pos
ijtc-422	1	1	the	the	DET
ijtc-422	1	2	illomata	illomata	PROPN
ijtc-422	1	3	international	international	PROPN
ijtc-422	1	4	journal	journal	PROPN
ijtc-422	1	5	of	of	ADP
ijtc-422	1	6	management	management	NOUN
ijtc-422	1	7	ilomata	ilomata	PROPN
ijtc-422	1	8	international	international	ADJ
ijtc-422	1	9	journal	journal	NOUN
ijtc-422	1	10	of	of	ADP
ijtc-422	1	11	tax	tax	PROPN
ijtc-422	1	12	&	&	CCONJ
ijtc-422	1	13	accounting	account	VERB
ijtc-422	1	14	p	p	PROPN
ijtc-422	1	15	-	-	PUNCT
ijtc-422	1	16	issn	issn	NOUN
ijtc-422	1	17	:	:	PUNCT
ijtc-422	1	18	2714	2714	NUM
ijtc-422	1	19	-	-	SYM
ijtc-422	1	20	9838	9838	NUM
ijtc-422	1	21	;	;	PUNCT
ijtc-422	1	22	e	e	X
ijtc-422	1	23	-	-	PUNCT
ijtc-422	1	24	issn	issn	NOUN
ijtc-422	1	25	:	:	PUNCT
ijtc-422	1	26	2714	2714	NUM
ijtc-422	1	27	-	-	SYM
ijtc-422	1	28	9846	9846	NUM
ijtc-422	1	29	volume	volume	NOUN
ijtc-422	1	30	3	3	NUM
ijtc-422	1	31	,	,	PUNCT
ijtc-422	1	32	issue	issue	NOUN
ijtc-422	1	33	1	1	NUM
ijtc-422	1	34	january	january	PROPN
ijtc-422	1	35	2022	2022	NUM
ijtc-422	1	36	page	page	NOUN
ijtc-422	2	1	no	no	NOUN
ijtc-422	2	2	.	.	NOUN
ijtc-422	3	1	13	13	NUM
ijtc-422	3	2	-	-	SYM
ijtc-422	3	3	21	21	NUM
ijtc-422	3	4	13	13	NUM
ijtc-422	3	5	|	|	NOUN
ijtc-422	3	6	ilomata	ilomata	PROPN
ijtc-422	3	7	international	international	ADJ
ijtc-422	3	8	journal	journal	NOUN
ijtc-422	3	9	of	of	ADP
ijtc-422	3	10	tax	tax	PROPN
ijtc-422	3	11	&	&	CCONJ
ijtc-422	3	12	accounting	account	VERB
ijtc-422	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	3	14	evaluation	evaluation	NOUN
ijtc-422	3	15	of	of	ADP
ijtc-422	3	16	the	the	DET
ijtc-422	3	17	utilization	utilization	NOUN
ijtc-422	3	18	of	of	ADP
ijtc-422	3	19	tax	tax	NOUN
ijtc-422	3	20	incentive	incentive	NOUN
ijtc-422	3	21	policies	policy	NOUN
ijtc-422	3	22	during	during	ADP
ijtc-422	3	23	the	the	DET
ijtc-422	3	24	covid-19	covid-19	PROPN
ijtc-422	3	25	pandemic	pandemic	NOUN
ijtc-422	3	26	in	in	ADP
ijtc-422	3	27	the	the	DET
ijtc-422	3	28	framework	framework	NOUN
ijtc-422	3	29	of	of	ADP
ijtc-422	3	30	national	national	ADJ
ijtc-422	3	31	economic	economic	ADJ
ijtc-422	3	32	recovery	recovery	NOUN
ijtc-422	3	33	ratih	ratih	PROPN
ijtc-422	3	34	kumala1	kumala1	PROPN
ijtc-422	3	35	,	,	PUNCT
ijtc-422	3	36	ibrahim	ibrahim	PROPN
ijtc-422	3	37	abu	abu	PROPN
ijtc-422	3	38	bakar2	bakar2	PROPN
ijtc-422	4	1	1institut	1institut	NUM
ijtc-422	4	2	ilmu	ilmu	PROPN
ijtc-422	4	3	sosial	sosial	PROPN
ijtc-422	4	4	dan	dan	PROPN
ijtc-422	4	5	manajemen	manajemen	PROPN
ijtc-422	4	6	stiami	stiami	NOUN
ijtc-422	4	7	,	,	PUNCT
ijtc-422	4	8	indonesia	indonesia	PROPN
ijtc-422	4	9	2abubakar	2abubakar	NUM
ijtc-422	4	10	tatari	tatari	PROPN
ijtc-422	4	11	ali	ali	PROPN
ijtc-422	4	12	polytechnic	polytechnic	PROPN
ijtc-422	4	13	,	,	PUNCT
ijtc-422	4	14	nigeria	nigeria	PROPN
ijtc-422	4	15	correspondent	correspondent	NOUN
ijtc-422	4	16	:	:	PUNCT
ijtc-422	4	17	rhaty07@gmail.com1	rhaty07@gmail.com1	PROPN
ijtc-422	4	18	received	receive	VERB
ijtc-422	4	19	:	:	PUNCT
ijtc-422	4	20	august	august	PROPN
ijtc-422	4	21	26	26	NUM
ijtc-422	4	22	,	,	PUNCT
ijtc-422	4	23	2021	2021	NUM
ijtc-422	4	24	accepted	accept	VERB
ijtc-422	4	25	:	:	PUNCT
ijtc-422	4	26	january	january	PROPN
ijtc-422	4	27	15	15	NUM
ijtc-422	4	28	,	,	PUNCT
ijtc-422	4	29	2022	2022	NUM
ijtc-422	4	30	published	publish	VERB
ijtc-422	4	31	:	:	PUNCT
ijtc-422	4	32	january	january	PROPN
ijtc-422	4	33	31	31	NUM
ijtc-422	4	34	,	,	PUNCT
ijtc-422	4	35	2022	2022	NUM
ijtc-422	4	36	citation	citation	NOUN
ijtc-422	4	37	:	:	PUNCT
ijtc-422	5	1	kumala	kumala	PROPN
ijtc-422	5	2	,	,	PUNCT
ijtc-422	5	3	r.	r.	PROPN
ijtc-422	5	4	,	,	PUNCT
ijtc-422	5	5	bakar	bakar	PROPN
ijtc-422	5	6	,	,	PUNCT
ijtc-422	5	7	i	i	PRON
ijtc-422	5	8	,	,	PUNCT
ijtc-422	5	9	a	a	PRON
ijtc-422	5	10	(	(	PUNCT
ijtc-422	5	11	2022	2022	NUM
ijtc-422	5	12	)	)	PUNCT
ijtc-422	5	13	.	.	PUNCT
ijtc-422	6	1	evaluation	evaluation	NOUN
ijtc-422	6	2	of	of	ADP
ijtc-422	6	3	the	the	DET
ijtc-422	6	4	utilization	utilization	NOUN
ijtc-422	6	5	of	of	ADP
ijtc-422	6	6	tax	tax	NOUN
ijtc-422	6	7	incentive	incentive	NOUN
ijtc-422	6	8	policies	policy	NOUN
ijtc-422	6	9	during	during	ADP
ijtc-422	6	10	the	the	DET
ijtc-422	6	11	covid-19	covid-19	PROPN
ijtc-422	6	12	pandemic	pandemic	NOUN
ijtc-422	6	13	in	in	ADP
ijtc-422	6	14	the	the	DET
ijtc-422	6	15	framework	framework	NOUN
ijtc-422	6	16	of	of	ADP
ijtc-422	6	17	national	national	ADJ
ijtc-422	6	18	economic	economic	ADJ
ijtc-422	6	19	recovery	recovery	NOUN
ijtc-422	6	20	.	.	PUNCT
ijtc-422	7	1	ilomata	ilomata	PROPN
ijtc-422	7	2	international	international	ADJ
ijtc-422	7	3	journal	journal	PROPN
ijtc-422	7	4	of	of	ADP
ijtc-422	7	5	tax	tax	PROPN
ijtc-422	7	6	&	&	CCONJ
ijtc-422	7	7	accounting.3(1	accounting.3(1	PROPN
ijtc-422	7	8	)	)	PUNCT
ijtc-422	7	9	,	,	PUNCT
ijtc-422	7	10	13	13	NUM
ijtc-422	7	11	-	-	SYM
ijtc-422	7	12	21	21	NUM
ijtc-422	7	13	.	.	PUNCT
ijtc-422	8	1	https://doi.org/10.52728/ijtc.v4i1.422	https://doi.org/10.52728/ijtc.v4i1.422	ADJ
ijtc-422	8	2	abstract	abstract	ADJ
ijtc-422	8	3	:	:	PUNCT
ijtc-422	8	4	until	until	ADP
ijtc-422	8	5	now	now	ADV
ijtc-422	8	6	,	,	PUNCT
ijtc-422	8	7	indonesia	indonesia	PROPN
ijtc-422	8	8	still	still	ADV
ijtc-422	8	9	faces	face	VERB
ijtc-422	8	10	covid-19	covid-19	PROPN
ijtc-422	8	11	and	and	CCONJ
ijtc-422	8	12	is	be	AUX
ijtc-422	8	13	still	still	ADV
ijtc-422	8	14	in	in	ADP
ijtc-422	8	15	the	the	DET
ijtc-422	8	16	process	process	NOUN
ijtc-422	8	17	of	of	ADP
ijtc-422	8	18	economic	economic	ADJ
ijtc-422	8	19	recovery	recovery	NOUN
ijtc-422	8	20	.	.	PUNCT
ijtc-422	9	1	however	however	ADV
ijtc-422	9	2	,	,	PUNCT
ijtc-422	9	3	the	the	DET
ijtc-422	9	4	directorate	directorate	ADJ
ijtc-422	9	5	general	general	NOUN
ijtc-422	9	6	of	of	ADP
ijtc-422	9	7	taxes	taxis	NOUN
ijtc-422	9	8	(	(	PUNCT
ijtc-422	9	9	dgt	dgt	NOUN
ijtc-422	9	10	)	)	PUNCT
ijtc-422	9	11	was	be	AUX
ijtc-422	9	12	able	able	ADJ
ijtc-422	9	13	to	to	PART
ijtc-422	9	14	achieve	achieve	VERB
ijtc-422	9	15	the	the	DET
ijtc-422	9	16	target	target	NOUN
ijtc-422	9	17	of	of	ADP
ijtc-422	9	18	100	100	NUM
ijtc-422	9	19	%	%	NOUN
ijtc-422	9	20	tax	tax	NOUN
ijtc-422	9	21	revenue	revenue	NOUN
ijtc-422	9	22	according	accord	VERB
ijtc-422	9	23	to	to	ADP
ijtc-422	9	24	the	the	DET
ijtc-422	9	25	target	target	NOUN
ijtc-422	9	26	mandated	mandate	VERB
ijtc-422	9	27	in	in	ADP
ijtc-422	9	28	the	the	DET
ijtc-422	9	29	2021	2021	NUM
ijtc-422	9	30	state	state	NOUN
ijtc-422	9	31	budget	budget	NOUN
ijtc-422	9	32	even	even	ADV
ijtc-422	9	33	before	before	ADP
ijtc-422	9	34	the	the	DET
ijtc-422	9	35	close	close	NOUN
ijtc-422	9	36	of	of	ADP
ijtc-422	9	37	the	the	DET
ijtc-422	9	38	year	year	NOUN
ijtc-422	9	39	.	.	PUNCT
ijtc-422	10	1	at	at	ADP
ijtc-422	10	2	the	the	DET
ijtc-422	10	3	end	end	NOUN
ijtc-422	10	4	of	of	ADP
ijtc-422	10	5	2021	2021	NUM
ijtc-422	10	6	tax	tax	NOUN
ijtc-422	10	7	incentives	incentive	NOUN
ijtc-422	10	8	that	that	PRON
ijtc-422	10	9	have	have	AUX
ijtc-422	10	10	been	be	AUX
ijtc-422	10	11	utilized	utilize	VERB
ijtc-422	10	12	in	in	ADP
ijtc-422	10	13	the	the	DET
ijtc-422	10	14	framework	framework	NOUN
ijtc-422	10	15	of	of	ADP
ijtc-422	10	16	the	the	DET
ijtc-422	10	17	national	national	ADJ
ijtc-422	10	18	economic	economic	PROPN
ijtc-422	10	19	recovery	recovery	NOUN
ijtc-422	10	20	program	program	NOUN
ijtc-422	10	21	have	have	AUX
ijtc-422	10	22	reached	reach	VERB
ijtc-422	10	23	idr	idr	PROPN
ijtc-422	10	24	63.16	63.16	NUM
ijtc-422	10	25	trillion	trillion	NUM
ijtc-422	10	26	(	(	PUNCT
ijtc-422	10	27	100.5	100.5	NUM
ijtc-422	10	28	%	%	NOUN
ijtc-422	10	29	)	)	PUNCT
ijtc-422	10	30	from	from	ADP
ijtc-422	10	31	the	the	DET
ijtc-422	10	32	ceiling	ceiling	NOUN
ijtc-422	10	33	of	of	ADP
ijtc-422	10	34	idr	idr	PROPN
ijtc-422	10	35	62.83	62.83	NUM
ijtc-422	10	36	trillion	trillion	NUM
ijtc-422	10	37	.	.	PUNCT
ijtc-422	11	1	this	this	DET
ijtc-422	11	2	achievement	achievement	NOUN
ijtc-422	11	3	is	be	AUX
ijtc-422	11	4	thanks	thank	NOUN
ijtc-422	11	5	to	to	ADP
ijtc-422	11	6	the	the	DET
ijtc-422	11	7	contributions	contribution	NOUN
ijtc-422	11	8	of	of	ADP
ijtc-422	11	9	all	all	DET
ijtc-422	11	10	taxpayers	taxpayer	NOUN
ijtc-422	11	11	who	who	PRON
ijtc-422	11	12	continue	continue	VERB
ijtc-422	11	13	to	to	PART
ijtc-422	11	14	be	be	AUX
ijtc-422	11	15	committed	commit	VERB
ijtc-422	11	16	to	to	ADP
ijtc-422	11	17	paying	pay	VERB
ijtc-422	11	18	taxes	taxis	NOUN
ijtc-422	11	19	.	.	PUNCT
ijtc-422	12	1	on	on	ADP
ijtc-422	12	2	this	this	DET
ijtc-422	12	3	achievement	achievement	NOUN
ijtc-422	12	4	,	,	PUNCT
ijtc-422	12	5	the	the	DET
ijtc-422	12	6	government	government	NOUN
ijtc-422	12	7	continues	continue	VERB
ijtc-422	12	8	to	to	PART
ijtc-422	12	9	show	show	VERB
ijtc-422	12	10	improvement	improvement	NOUN
ijtc-422	12	11	efforts	effort	NOUN
ijtc-422	12	12	that	that	PRON
ijtc-422	12	13	must	must	AUX
ijtc-422	12	14	be	be	AUX
ijtc-422	12	15	maintained	maintain	VERB
ijtc-422	12	16	momentum	momentum	NOUN
ijtc-422	12	17	,	,	PUNCT
ijtc-422	12	18	in	in	ADP
ijtc-422	12	19	order	order	NOUN
ijtc-422	12	20	to	to	PART
ijtc-422	12	21	continue	continue	VERB
ijtc-422	12	22	to	to	ADP
ijtc-422	12	23	the	the	DET
ijtc-422	12	24	2022	2022	NUM
ijtc-422	12	25	state	state	NOUN
ijtc-422	12	26	budget	budget	NOUN
ijtc-422	12	27	.	.	PUNCT
ijtc-422	13	1	the	the	DET
ijtc-422	13	2	purpose	purpose	NOUN
ijtc-422	13	3	of	of	ADP
ijtc-422	13	4	this	this	DET
ijtc-422	13	5	study	study	NOUN
ijtc-422	13	6	is	be	AUX
ijtc-422	13	7	to	to	PART
ijtc-422	13	8	find	find	VERB
ijtc-422	13	9	out	out	ADP
ijtc-422	13	10	and	and	CCONJ
ijtc-422	13	11	analyze	analyze	VERB
ijtc-422	13	12	the	the	DET
ijtc-422	13	13	evaluation	evaluation	NOUN
ijtc-422	13	14	of	of	ADP
ijtc-422	13	15	the	the	DET
ijtc-422	13	16	utilization	utilization	NOUN
ijtc-422	13	17	of	of	ADP
ijtc-422	13	18	tax	tax	NOUN
ijtc-422	13	19	incentive	incentive	NOUN
ijtc-422	13	20	policies	policy	NOUN
ijtc-422	13	21	during	during	ADP
ijtc-422	13	22	the	the	DET
ijtc-422	13	23	covid-19	covid-19	PROPN
ijtc-422	13	24	pandemic	pandemic	NOUN
ijtc-422	13	25	in	in	ADP
ijtc-422	13	26	the	the	DET
ijtc-422	13	27	framework	framework	NOUN
ijtc-422	13	28	of	of	ADP
ijtc-422	13	29	national	national	ADJ
ijtc-422	13	30	economic	economic	ADJ
ijtc-422	13	31	recovery	recovery	NOUN
ijtc-422	13	32	.	.	PUNCT
ijtc-422	14	1	this	this	DET
ijtc-422	14	2	research	research	NOUN
ijtc-422	14	3	uses	use	VERB
ijtc-422	14	4	descriptive	descriptive	ADJ
ijtc-422	14	5	qualitative	qualitative	ADJ
ijtc-422	14	6	methods	method	NOUN
ijtc-422	14	7	through	through	ADP
ijtc-422	14	8	literature	literature	NOUN
ijtc-422	14	9	studies	study	NOUN
ijtc-422	14	10	.	.	PUNCT
ijtc-422	15	1	in	in	ADP
ijtc-422	15	2	the	the	DET
ijtc-422	15	3	evaluation	evaluation	NOUN
ijtc-422	15	4	of	of	ADP
ijtc-422	15	5	the	the	DET
ijtc-422	15	6	utilization	utilization	NOUN
ijtc-422	15	7	of	of	ADP
ijtc-422	15	8	tax	tax	NOUN
ijtc-422	15	9	incentive	incentive	NOUN
ijtc-422	15	10	policies	policy	NOUN
ijtc-422	15	11	during	during	ADP
ijtc-422	15	12	the	the	DET
ijtc-422	15	13	covid-19	covid-19	PROPN
ijtc-422	15	14	pandemic	pandemic	NOUN
ijtc-422	15	15	,	,	PUNCT
ijtc-422	15	16	it	it	PRON
ijtc-422	15	17	was	be	AUX
ijtc-422	15	18	explained	explain	VERB
ijtc-422	15	19	that	that	SCONJ
ijtc-422	15	20	this	this	DET
ijtc-422	15	21	tax	tax	NOUN
ijtc-422	15	22	revenue	revenue	NOUN
ijtc-422	15	23	is	be	AUX
ijtc-422	15	24	one	one	NUM
ijtc-422	15	25	of	of	ADP
ijtc-422	15	26	the	the	DET
ijtc-422	15	27	many	many	ADJ
ijtc-422	15	28	state	state	NOUN
ijtc-422	15	29	revenues	revenue	NOUN
ijtc-422	15	30	that	that	PRON
ijtc-422	15	31	participate	participate	VERB
ijtc-422	15	32	in	in	ADP
ijtc-422	15	33	supporting	support	VERB
ijtc-422	15	34	the	the	DET
ijtc-422	15	35	nation	nation	NOUN
ijtc-422	15	36	and	and	CCONJ
ijtc-422	15	37	the	the	DET
ijtc-422	15	38	country	country	NOUN
ijtc-422	15	39	.	.	PUNCT
ijtc-422	16	1	keywords	keyword	NOUN
ijtc-422	16	2	:	:	PUNCT
ijtc-422	16	3	covid-19	covid-19	PROPN
ijtc-422	16	4	,	,	PUNCT
ijtc-422	16	5	tax	tax	NOUN
ijtc-422	16	6	incemtive	incemtive	ADJ
ijtc-422	16	7	,	,	PUNCT
ijtc-422	16	8	recovery	recovery	NOUN
ijtc-422	16	9	.	.	PUNCT
ijtc-422	17	1	this	this	PRON
ijtc-422	17	2	is	be	AUX
ijtc-422	17	3	an	an	DET
ijtc-422	17	4	open	open	ADJ
ijtc-422	17	5	access	access	NOUN
ijtc-422	17	6	article	article	NOUN
ijtc-422	17	7	under	under	ADP
ijtc-422	17	8	the	the	DET
ijtc-422	17	9	cc	cc	NOUN
ijtc-422	17	10	-	-	PUNCT
ijtc-422	17	11	by	by	ADP
ijtc-422	17	12	4.0	4.0	NUM
ijtc-422	17	13	license	license	NOUN
ijtc-422	17	14	.	.	PUNCT
ijtc-422	18	1	introduction	introduction	NOUN
ijtc-422	18	2	currently	currently	ADV
ijtc-422	18	3	almost	almost	ADV
ijtc-422	18	4	all	all	DET
ijtc-422	18	5	countries	country	NOUN
ijtc-422	18	6	in	in	ADP
ijtc-422	18	7	the	the	DET
ijtc-422	18	8	world	world	NOUN
ijtc-422	18	9	are	be	AUX
ijtc-422	18	10	experiencing	experience	VERB
ijtc-422	18	11	the	the	DET
ijtc-422	18	12	covid-19	covid-19	PROPN
ijtc-422	18	13	pandemic	pandemic	NOUN
ijtc-422	18	14	.	.	PUNCT
ijtc-422	19	1	this	this	DET
ijtc-422	19	2	pandemic	pandemic	NOUN
ijtc-422	19	3	has	have	VERB
ijtc-422	19	4	a	a	DET
ijtc-422	19	5	very	very	ADV
ijtc-422	19	6	bad	bad	ADJ
ijtc-422	19	7	impact	impact	NOUN
ijtc-422	19	8	on	on	ADP
ijtc-422	19	9	the	the	DET
ijtc-422	19	10	countries	country	NOUN
ijtc-422	19	11	that	that	PRON
ijtc-422	19	12	experience	experience	VERB
ijtc-422	19	13	it	it	PRON
ijtc-422	19	14	,	,	PUNCT
ijtc-422	19	15	because	because	SCONJ
ijtc-422	19	16	it	it	PRON
ijtc-422	19	17	not	not	PART
ijtc-422	19	18	only	only	ADV
ijtc-422	19	19	harms	harm	VERB
ijtc-422	19	20	health	health	NOUN
ijtc-422	19	21	but	but	CCONJ
ijtc-422	19	22	also	also	ADV
ijtc-422	19	23	affects	affect	VERB
ijtc-422	19	24	the	the	DET
ijtc-422	19	25	economic	economic	ADJ
ijtc-422	19	26	side	side	NOUN
ijtc-422	19	27	of	of	ADP
ijtc-422	19	28	countries	country	NOUN
ijtc-422	19	29	around	around	ADP
ijtc-422	19	30	the	the	DET
ijtc-422	19	31	world	world	NOUN
ijtc-422	19	32	,	,	PUNCT
ijtc-422	19	33	not	not	PART
ijtc-422	19	34	least	least	ADJ
ijtc-422	19	35	indonesia	indonesia	PROPN
ijtc-422	19	36	(	(	PUNCT
ijtc-422	19	37	resmi	resmi	PROPN
ijtc-422	19	38	&	&	CCONJ
ijtc-422	19	39	barmawi	barmawi	PROPN
ijtc-422	19	40	,	,	PUNCT
ijtc-422	19	41	2022	2022	NUM
ijtc-422	19	42	)	)	PUNCT
ijtc-422	19	43	.	.	PUNCT
ijtc-422	20	1	like	like	ADP
ijtc-422	20	2	other	other	ADJ
ijtc-422	20	3	developing	develop	VERB
ijtc-422	20	4	countries	country	NOUN
ijtc-422	20	5	,	,	PUNCT
ijtc-422	20	6	indonesia	indonesia	PROPN
ijtc-422	20	7	is	be	AUX
ijtc-422	20	8	particularly	particularly	ADV
ijtc-422	20	9	vulnerable	vulnerable	ADJ
ijtc-422	20	10	to	to	ADP
ijtc-422	20	11	the	the	DET
ijtc-422	20	12	covid-19	covid-19	PROPN
ijtc-422	20	13	pandemic	pandemic	ADJ
ijtc-422	20	14	(	(	PUNCT
ijtc-422	20	15	barbier	barbier	NOUN
ijtc-422	20	16	&	&	CCONJ
ijtc-422	20	17	burgess	burgess	PROPN
ijtc-422	20	18	,	,	PUNCT
ijtc-422	20	19	2020	2020	NUM
ijtc-422	20	20	)	)	PUNCT
ijtc-422	20	21	.	.	PUNCT
ijtc-422	21	1	indonesia	indonesia	PROPN
ijtc-422	21	2	was	be	AUX
ijtc-422	21	3	less	less	ADV
ijtc-422	21	4	responsive	responsive	ADJ
ijtc-422	21	5	in	in	ADP
ijtc-422	21	6	the	the	DET
ijtc-422	21	7	early	early	ADJ
ijtc-422	21	8	days	day	NOUN
ijtc-422	21	9	of	of	ADP
ijtc-422	21	10	covid-19	covid-19	PROPN
ijtc-422	21	11	(	(	PUNCT
ijtc-422	21	12	fadhal	fadhal	NOUN
ijtc-422	21	13	,	,	PUNCT
ijtc-422	21	14	2020	2020	NUM
ijtc-422	21	15	)	)	PUNCT
ijtc-422	21	16	.	.	PUNCT
ijtc-422	22	1	while	while	SCONJ
ijtc-422	22	2	many	many	ADJ
ijtc-422	22	3	countries	country	NOUN
ijtc-422	22	4	in	in	ADP
ijtc-422	22	5	asia	asia	PROPN
ijtc-422	22	6	and	and	CCONJ
ijtc-422	22	7	western	western	PROPN
ijtc-422	22	8	europe	europe	PROPN
ijtc-422	22	9	have	have	AUX
ijtc-422	22	10	tightened	tighten	VERB
ijtc-422	22	11	the	the	DET
ijtc-422	22	12	flow	flow	NOUN
ijtc-422	22	13	of	of	ADP
ijtc-422	22	14	people	people	NOUN
ijtc-422	22	15	in	in	ADP
ijtc-422	22	16	and	and	CCONJ
ijtc-422	22	17	out	out	ADV
ijtc-422	22	18	to	to	PART
ijtc-422	22	19	prevent	prevent	VERB
ijtc-422	22	20	covid-19	covid-19	PROPN
ijtc-422	22	21	,	,	PUNCT
ijtc-422	22	22	indonesia	indonesia	PROPN
ijtc-422	22	23	had	have	AUX
ijtc-422	22	24	not	not	PART
ijtc-422	22	25	yet	yet	ADV
ijtc-422	22	26	implemented	implement	VERB
ijtc-422	22	27	significant	significant	ADJ
ijtc-422	22	28	policies	policy	NOUN
ijtc-422	22	29	by	by	ADP
ijtc-422	22	30	continuing	continue	VERB
ijtc-422	22	31	to	to	PART
ijtc-422	22	32	enforce	enforce	VERB
ijtc-422	22	33	normal	normal	ADJ
ijtc-422	22	34	human	human	ADJ
ijtc-422	22	35	inflows	inflow	NOUN
ijtc-422	22	36	from	from	ADP
ijtc-422	22	37	abroad	abroad	ADV
ijtc-422	22	38	(	(	PUNCT
ijtc-422	22	39	sparrow	sparrow	NOUN
ijtc-422	22	40	et	et	PROPN
ijtc-422	22	41	al	al	PROPN
ijtc-422	22	42	.	.	PROPN
ijtc-422	22	43	,	,	PUNCT
ijtc-422	22	44	2020	2020	NUM
ijtc-422	22	45	)	)	PUNCT
ijtc-422	22	46	.	.	PUNCT
ijtc-422	23	1	to	to	PART
ijtc-422	23	2	prevent	prevent	VERB
ijtc-422	23	3	the	the	DET
ijtc-422	23	4	spread	spread	NOUN
ijtc-422	23	5	of	of	ADP
ijtc-422	23	6	the	the	DET
ijtc-422	23	7	covid-19	covid-19	PROPN
ijtc-422	23	8	outbreak	outbreak	NOUN
ijtc-422	23	9	,	,	PUNCT
ijtc-422	23	10	policies	policy	NOUN
ijtc-422	23	11	are	be	AUX
ijtc-422	23	12	needed	need	VERB
ijtc-422	23	13	by	by	ADP
ijtc-422	23	14	implementing	implement	VERB
ijtc-422	23	15	health	health	NOUN
ijtc-422	23	16	protocols	protocol	NOUN
ijtc-422	23	17	in	in	ADP
ijtc-422	23	18	the	the	DET
ijtc-422	23	19	form	form	NOUN
ijtc-422	23	20	of	of	ADP
ijtc-422	23	21	physical	physical	ADJ
ijtc-422	23	22	distancing	distancing	NOUN
ijtc-422	23	23	and	and	CCONJ
ijtc-422	23	24	social	social	ADJ
ijtc-422	23	25	restrictions	restriction	NOUN
ijtc-422	23	26	because	because	SCONJ
ijtc-422	23	27	there	there	PRON
ijtc-422	23	28	is	be	VERB
ijtc-422	23	29	a	a	DET
ijtc-422	23	30	link	link	NOUN
ijtc-422	23	31	between	between	ADP
ijtc-422	23	32	covid-19	covid-19	PROPN
ijtc-422	23	33	control	control	NOUN
ijtc-422	23	34	efforts	effort	NOUN
ijtc-422	23	35	and	and	CCONJ
ijtc-422	23	36	economic	economic	ADJ
ijtc-422	23	37	impacts	impact	NOUN
ijtc-422	23	38	(	(	PUNCT
ijtc-422	23	39	baldwin	baldwin	PROPN
ijtc-422	23	40	&	&	CCONJ
ijtc-422	23	41	tomiura	tomiura	NOUN
ijtc-422	23	42	,	,	PUNCT
ijtc-422	23	43	2020	2020	NUM
ijtc-422	23	44	)	)	PUNCT
ijtc-422	23	45	.	.	PUNCT
ijtc-422	24	1	this	this	DET
ijtc-422	24	2	policy	policy	NOUN
ijtc-422	24	3	choice	choice	NOUN
ijtc-422	24	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	24	5	mailto	mailto	NOUN
ijtc-422	24	6	:	:	PUNCT
ijtc-422	24	7	r	r	NOUN
ijtc-422	24	8	https://doi.org/10.52728/ijtc.v4i1.422	https://doi.org/10.52728/ijtc.v4i1.422	NOUN
ijtc-422	24	9	evaluation	evaluation	NOUN
ijtc-422	24	10	of	of	ADP
ijtc-422	24	11	the	the	DET
ijtc-422	24	12	utilization	utilization	NOUN
ijtc-422	24	13	of	of	ADP
ijtc-422	24	14	tax	tax	NOUN
ijtc-422	24	15	incentive	incentive	NOUN
ijtc-422	24	16	policies	policy	NOUN
ijtc-422	24	17	during	during	ADP
ijtc-422	24	18	the	the	DET
ijtc-422	24	19	covid-19	covid-19	PROPN
ijtc-422	24	20	pandemic	pandemic	NOUN
ijtc-422	24	21	in	in	ADP
ijtc-422	24	22	the	the	DET
ijtc-422	24	23	framework	framework	NOUN
ijtc-422	24	24	of	of	ADP
ijtc-422	24	25	national	national	ADJ
ijtc-422	24	26	economic	economic	ADJ
ijtc-422	24	27	recovery	recovery	NOUN
ijtc-422	24	28	kumala	kumala	NOUN
ijtc-422	24	29	and	and	CCONJ
ijtc-422	24	30	bakar	bakar	PROPN
ijtc-422	24	31	14	14	NUM
ijtc-422	24	32	|	|	ADV
ijtc-422	24	33	ilomata	ilomata	PROPN
ijtc-422	24	34	international	international	ADJ
ijtc-422	24	35	journal	journal	NOUN
ijtc-422	24	36	of	of	ADP
ijtc-422	24	37	tax	tax	PROPN
ijtc-422	24	38	&	&	CCONJ
ijtc-422	24	39	accounting	accounting	PROPN
ijtc-422	24	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	24	41	carries	carry	VERB
ijtc-422	24	42	significant	significant	ADJ
ijtc-422	24	43	consequences	consequence	NOUN
ijtc-422	24	44	of	of	ADP
ijtc-422	24	45	reducing	reduce	VERB
ijtc-422	24	46	community	community	NOUN
ijtc-422	24	47	and	and	CCONJ
ijtc-422	24	48	business	business	NOUN
ijtc-422	24	49	activity	activity	NOUN
ijtc-422	24	50	.	.	PUNCT
ijtc-422	25	1	output	output	NOUN
ijtc-422	25	2	then	then	ADV
ijtc-422	25	3	came	come	VERB
ijtc-422	25	4	under	under	ADP
ijtc-422	25	5	pressure	pressure	NOUN
ijtc-422	25	6	,	,	PUNCT
ijtc-422	25	7	prompting	prompt	VERB
ijtc-422	25	8	the	the	DET
ijtc-422	25	9	economy	economy	NOUN
ijtc-422	25	10	to	to	PART
ijtc-422	25	11	continue	continue	VERB
ijtc-422	25	12	slowing	slow	VERB
ijtc-422	25	13	into	into	ADP
ijtc-422	25	14	recession	recession	NOUN
ijtc-422	25	15	(	(	PUNCT
ijtc-422	25	16	malahayati	malahayati	PROPN
ijtc-422	25	17	et	et	PROPN
ijtc-422	25	18	al	al	PROPN
ijtc-422	25	19	.	.	PROPN
ijtc-422	25	20	,	,	PUNCT
ijtc-422	25	21	2021	2021	NUM
ijtc-422	25	22	)	)	PUNCT
ijtc-422	25	23	.	.	PUNCT
ijtc-422	26	1	to	to	PART
ijtc-422	26	2	prevent	prevent	VERB
ijtc-422	26	3	a	a	DET
ijtc-422	26	4	deeper	deep	ADJ
ijtc-422	26	5	recession	recession	NOUN
ijtc-422	26	6	,	,	PUNCT
ijtc-422	26	7	the	the	DET
ijtc-422	26	8	government	government	NOUN
ijtc-422	26	9	needs	need	VERB
ijtc-422	26	10	to	to	PART
ijtc-422	26	11	issue	issue	VERB
ijtc-422	26	12	stimulus	stimulus	ADJ
ijtc-422	26	13	policies	policy	NOUN
ijtc-422	26	14	(	(	PUNCT
ijtc-422	26	15	wiryawan	wiryawan	NOUN
ijtc-422	26	16	,	,	PUNCT
ijtc-422	26	17	2020	2020	NUM
ijtc-422	26	18	)	)	PUNCT
ijtc-422	26	19	.	.	PUNCT
ijtc-422	27	1	policy	policy	NOUN
ijtc-422	27	2	priority	priority	NOUN
ijtc-422	27	3	is	be	AUX
ijtc-422	27	4	given	give	VERB
ijtc-422	27	5	to	to	PART
ijtc-422	27	6	mitigate	mitigate	VERB
ijtc-422	27	7	the	the	DET
ijtc-422	27	8	negative	negative	ADJ
ijtc-422	27	9	impact	impact	NOUN
ijtc-422	27	10	on	on	ADP
ijtc-422	27	11	vulnerable	vulnerable	ADJ
ijtc-422	27	12	community	community	NOUN
ijtc-422	27	13	groups	group	NOUN
ijtc-422	27	14	and	and	CCONJ
ijtc-422	27	15	the	the	DET
ijtc-422	27	16	business	business	NOUN
ijtc-422	27	17	world	world	NOUN
ijtc-422	27	18	so	so	SCONJ
ijtc-422	27	19	as	as	SCONJ
ijtc-422	27	20	not	not	PART
ijtc-422	27	21	to	to	PART
ijtc-422	27	22	lead	lead	VERB
ijtc-422	27	23	to	to	ADP
ijtc-422	27	24	bankruptcy	bankruptcy	NOUN
ijtc-422	27	25	.	.	PUNCT
ijtc-422	28	1	stimulus	stimulus	ADJ
ijtc-422	28	2	policies	policy	NOUN
ijtc-422	28	3	are	be	AUX
ijtc-422	28	4	also	also	ADV
ijtc-422	28	5	carried	carry	VERB
ijtc-422	28	6	out	out	ADP
ijtc-422	28	7	so	so	SCONJ
ijtc-422	28	8	that	that	SCONJ
ijtc-422	28	9	the	the	DET
ijtc-422	28	10	decline	decline	NOUN
ijtc-422	28	11	in	in	ADP
ijtc-422	28	12	welfare	welfare	NOUN
ijtc-422	28	13	felt	feel	VERB
ijtc-422	28	14	by	by	ADP
ijtc-422	28	15	the	the	DET
ijtc-422	28	16	community	community	NOUN
ijtc-422	28	17	does	do	AUX
ijtc-422	28	18	not	not	PART
ijtc-422	28	19	have	have	VERB
ijtc-422	28	20	a	a	DET
ijtc-422	28	21	negative	negative	ADJ
ijtc-422	28	22	impact	impact	NOUN
ijtc-422	28	23	outside	outside	ADP
ijtc-422	28	24	the	the	DET
ijtc-422	28	25	economy	economy	NOUN
ijtc-422	28	26	,	,	PUNCT
ijtc-422	28	27	such	such	ADJ
ijtc-422	28	28	as	as	ADP
ijtc-422	28	29	social	social	ADJ
ijtc-422	28	30	and	and	CCONJ
ijtc-422	28	31	political	political	ADJ
ijtc-422	28	32	turmoil	turmoil	NOUN
ijtc-422	28	33	(	(	PUNCT
ijtc-422	28	34	muhyiddin	muhyiddin	PROPN
ijtc-422	28	35	&	&	CCONJ
ijtc-422	28	36	nugroho	nugroho	NOUN
ijtc-422	28	37	,	,	PUNCT
ijtc-422	28	38	2020	2020	NUM
ijtc-422	28	39	)	)	PUNCT
ijtc-422	28	40	.	.	PUNCT
ijtc-422	29	1	for	for	ADP
ijtc-422	29	2	that	that	PRON
ijtc-422	29	3	,	,	PUNCT
ijtc-422	29	4	president	president	PROPN
ijtc-422	29	5	joko	joko	PROPN
ijtc-422	29	6	widodo	widodo	PROPN
ijtc-422	29	7	asked	ask	VERB
ijtc-422	29	8	some	some	DET
ijtc-422	29	9	parties	party	NOUN
ijtc-422	29	10	for	for	ADP
ijtc-422	29	11	the	the	DET
ijtc-422	29	12	enactment	enactment	NOUN
ijtc-422	29	13	of	of	ADP
ijtc-422	29	14	the	the	DET
ijtc-422	29	15	lockdown	lockdown	NOUN
ijtc-422	29	16	of	of	ADP
ijtc-422	29	17	course	course	NOUN
ijtc-422	29	18	has	have	VERB
ijtc-422	29	19	an	an	DET
ijtc-422	29	20	impact	impact	NOUN
ijtc-422	29	21	on	on	ADP
ijtc-422	29	22	the	the	DET
ijtc-422	29	23	government	government	NOUN
ijtc-422	29	24	economic	economic	ADJ
ijtc-422	29	25	sector	sector	NOUN
ijtc-422	29	26	(	(	PUNCT
ijtc-422	29	27	anderson	anderson	PROPN
ijtc-422	29	28	et	et	PROPN
ijtc-422	29	29	al	al	PROPN
ijtc-422	29	30	.	.	PROPN
ijtc-422	29	31	,	,	PUNCT
ijtc-422	29	32	2020	2020	NUM
ijtc-422	29	33	)	)	PUNCT
ijtc-422	29	34	.	.	PUNCT
ijtc-422	30	1	these	these	DET
ijtc-422	30	2	pandemics	pandemic	NOUN
ijtc-422	30	3	have	have	AUX
ijtc-422	30	4	become	become	VERB
ijtc-422	30	5	a	a	DET
ijtc-422	30	6	significant	significant	ADJ
ijtc-422	30	7	threat	threat	NOUN
ijtc-422	30	8	to	to	ADP
ijtc-422	30	9	human	human	ADJ
ijtc-422	30	10	physical	physical	NOUN
ijtc-422	30	11	,	,	PUNCT
ijtc-422	30	12	mental	mental	ADJ
ijtc-422	30	13	health	health	NOUN
ijtc-422	30	14	and	and	CCONJ
ijtc-422	30	15	dramatically	dramatically	ADV
ijtc-422	30	16	affected	affect	VERB
ijtc-422	30	17	daily	daily	ADJ
ijtc-422	30	18	life	life	NOUN
ijtc-422	30	19	with	with	ADP
ijtc-422	30	20	psychosocial	psychosocial	ADJ
ijtc-422	30	21	implications	implication	NOUN
ijtc-422	30	22	on	on	ADP
ijtc-422	30	23	a	a	DET
ijtc-422	30	24	global	global	ADJ
ijtc-422	30	25	scale	scale	NOUN
ijtc-422	30	26	(	(	PUNCT
ijtc-422	30	27	kurniawan	kurniawan	NOUN
ijtc-422	30	28	,	,	PUNCT
ijtc-422	30	29	2021	2021	NUM
ijtc-422	30	30	)	)	PUNCT
ijtc-422	30	31	.	.	PUNCT
ijtc-422	31	1	the	the	DET
ijtc-422	31	2	impact	impact	NOUN
ijtc-422	31	3	of	of	ADP
ijtc-422	31	4	the	the	DET
ijtc-422	31	5	covid-19	covid-19	PROPN
ijtc-422	31	6	pandemic	pandemic	NOUN
ijtc-422	31	7	on	on	ADP
ijtc-422	31	8	public	public	ADJ
ijtc-422	31	9	health	health	NOUN
ijtc-422	31	10	is	be	AUX
ijtc-422	31	11	completely	completely	ADV
ijtc-422	31	12	beyond	beyond	ADP
ijtc-422	31	13	everyone	everyone	PRON
ijtc-422	31	14	's	's	PART
ijtc-422	31	15	imagination	imagination	NOUN
ijtc-422	31	16	(	(	PUNCT
ijtc-422	31	17	kurniawan	kurniawan	NOUN
ijtc-422	31	18	,	,	PUNCT
ijtc-422	31	19	2021	2021	NUM
ijtc-422	31	20	)	)	PUNCT
ijtc-422	31	21	.	.	PUNCT
ijtc-422	32	1	pandemics	pandemic	NOUN
ijtc-422	32	2	have	have	AUX
ijtc-422	32	3	hit	hit	VERB
ijtc-422	32	4	more	more	ADJ
ijtc-422	32	5	than	than	ADP
ijtc-422	32	6	210	210	NUM
ijtc-422	32	7	countries	country	NOUN
ijtc-422	32	8	,	,	PUNCT
ijtc-422	32	9	and	and	CCONJ
ijtc-422	32	10	most	most	ADJ
ijtc-422	32	11	of	of	ADP
ijtc-422	32	12	these	these	DET
ijtc-422	32	13	countries	country	NOUN
ijtc-422	32	14	are	be	AUX
ijtc-422	32	15	still	still	ADV
ijtc-422	32	16	under	under	ADP
ijtc-422	32	17	a	a	DET
ijtc-422	32	18	variety	variety	NOUN
ijtc-422	32	19	of	of	ADP
ijtc-422	32	20	infection	infection	NOUN
ijtc-422	32	21	control	control	NOUN
ijtc-422	32	22	measures	measure	NOUN
ijtc-422	32	23	,	,	PUNCT
ijtc-422	32	24	including	include	VERB
ijtc-422	32	25	lockdown	lockdown	NOUN
ijtc-422	32	26	,	,	PUNCT
ijtc-422	32	27	quarantine	quarantine	NOUN
ijtc-422	32	28	,	,	PUNCT
ijtc-422	32	29	mandatory	mandatory	ADJ
ijtc-422	32	30	use	use	NOUN
ijtc-422	32	31	of	of	ADP
ijtc-422	32	32	mask	mask	NOUN
ijtc-422	32	33	,	,	PUNCT
ijtc-422	32	34	and	and	CCONJ
ijtc-422	32	35	public	public	ADJ
ijtc-422	32	36	distance	distance	NOUN
ijtc-422	32	37	(	(	PUNCT
ijtc-422	32	38	wang	wang	PROPN
ijtc-422	32	39	et	et	PROPN
ijtc-422	32	40	al	al	PROPN
ijtc-422	32	41	.	.	PROPN
ijtc-422	32	42	,	,	PUNCT
ijtc-422	32	43	2021	2021	NUM
ijtc-422	32	44	)	)	PUNCT
ijtc-422	32	45	.	.	PUNCT
ijtc-422	33	1	the	the	DET
ijtc-422	33	2	highest	high	ADJ
ijtc-422	33	3	state	state	NOUN
ijtc-422	33	4	revenue	revenue	NOUN
ijtc-422	33	5	comes	come	VERB
ijtc-422	33	6	from	from	ADP
ijtc-422	33	7	tax	tax	NOUN
ijtc-422	33	8	revenues	revenue	NOUN
ijtc-422	33	9	.	.	PUNCT
ijtc-422	34	1	the	the	DET
ijtc-422	34	2	government	government	NOUN
ijtc-422	34	3	is	be	AUX
ijtc-422	34	4	still	still	ADV
ijtc-422	34	5	trying	try	VERB
ijtc-422	34	6	to	to	PART
ijtc-422	34	7	achieve	achieve	VERB
ijtc-422	34	8	tax	tax	NOUN
ijtc-422	34	9	revenue	revenue	NOUN
ijtc-422	34	10	targets	target	NOUN
ijtc-422	34	11	by	by	ADP
ijtc-422	34	12	revising	revise	VERB
ijtc-422	34	13	tax	tax	NOUN
ijtc-422	34	14	incentives	incentive	NOUN
ijtc-422	34	15	by	by	ADP
ijtc-422	34	16	2020	2020	NUM
ijtc-422	34	17	.	.	PUNCT
ijtc-422	35	1	the	the	DET
ijtc-422	35	2	government	government	NOUN
ijtc-422	35	3	needs	need	VERB
ijtc-422	35	4	state	state	NOUN
ijtc-422	35	5	revenue	revenue	NOUN
ijtc-422	35	6	through	through	ADP
ijtc-422	35	7	taxes	taxis	NOUN
ijtc-422	35	8	to	to	PART
ijtc-422	35	9	help	help	VERB
ijtc-422	35	10	in	in	ADP
ijtc-422	35	11	handling	handle	VERB
ijtc-422	35	12	the	the	DET
ijtc-422	35	13	covid-19	covid-19	PROPN
ijtc-422	35	14	outbreak	outbreak	NOUN
ijtc-422	35	15	and	and	CCONJ
ijtc-422	35	16	on	on	ADP
ijtc-422	35	17	the	the	DET
ijtc-422	35	18	other	other	ADJ
ijtc-422	35	19	hand	hand	NOUN
ijtc-422	35	20	the	the	DET
ijtc-422	35	21	government	government	NOUN
ijtc-422	35	22	also	also	ADV
ijtc-422	35	23	wants	want	VERB
ijtc-422	35	24	to	to	PART
ijtc-422	35	25	relieve	relieve	VERB
ijtc-422	35	26	people	people	NOUN
ijtc-422	35	27	who	who	PRON
ijtc-422	35	28	are	be	AUX
ijtc-422	35	29	experiencing	experience	VERB
ijtc-422	35	30	economic	economic	ADJ
ijtc-422	35	31	difficulty	difficulty	NOUN
ijtc-422	35	32	due	due	ADP
ijtc-422	35	33	to	to	ADP
ijtc-422	35	34	this	this	DET
ijtc-422	35	35	outbreak	outbreak	NOUN
ijtc-422	35	36	(	(	PUNCT
ijtc-422	35	37	sariwati	sariwati	NOUN
ijtc-422	35	38	,	,	PUNCT
ijtc-422	35	39	2021	2021	NUM
ijtc-422	35	40	;	;	PUNCT
ijtc-422	35	41	wantasen	wantasen	PROPN
ijtc-422	35	42	et	et	PROPN
ijtc-422	35	43	al	al	PROPN
ijtc-422	35	44	.	.	PROPN
ijtc-422	35	45	,	,	PUNCT
ijtc-422	35	46	2021	2021	NUM
ijtc-422	35	47	)	)	PUNCT
ijtc-422	35	48	.	.	PUNCT
ijtc-422	36	1	to	to	PART
ijtc-422	36	2	mitigate	mitigate	VERB
ijtc-422	36	3	these	these	DET
ijtc-422	36	4	negative	negative	ADJ
ijtc-422	36	5	impacts	impact	NOUN
ijtc-422	36	6	,	,	PUNCT
ijtc-422	36	7	governments	government	NOUN
ijtc-422	36	8	can	can	AUX
ijtc-422	36	9	implement	implement	VERB
ijtc-422	36	10	economic	economic	ADJ
ijtc-422	36	11	policy	policy	NOUN
ijtc-422	36	12	packages	package	NOUN
ijtc-422	36	13	such	such	ADJ
ijtc-422	36	14	as	as	ADP
ijtc-422	36	15	fiscal	fiscal	ADJ
ijtc-422	36	16	,	,	PUNCT
ijtc-422	36	17	monetary	monetary	ADJ
ijtc-422	36	18	,	,	PUNCT
ijtc-422	36	19	and	and	CCONJ
ijtc-422	36	20	financial	financial	ADJ
ijtc-422	36	21	(	(	PUNCT
ijtc-422	36	22	gourinchas	gourinchas	PROPN
ijtc-422	36	23	,	,	PUNCT
ijtc-422	36	24	2020	2020	NUM
ijtc-422	36	25	)	)	PUNCT
ijtc-422	36	26	.	.	PUNCT
ijtc-422	37	1	one	one	NUM
ijtc-422	37	2	of	of	ADP
ijtc-422	37	3	the	the	DET
ijtc-422	37	4	government	government	NOUN
ijtc-422	37	5	's	's	PART
ijtc-422	37	6	efforts	effort	NOUN
ijtc-422	37	7	in	in	ADP
ijtc-422	37	8	the	the	DET
ijtc-422	37	9	field	field	NOUN
ijtc-422	37	10	of	of	ADP
ijtc-422	37	11	taxation	taxation	NOUN
ijtc-422	37	12	in	in	ADP
ijtc-422	37	13	the	the	DET
ijtc-422	37	14	national	national	ADJ
ijtc-422	37	15	economic	economic	ADJ
ijtc-422	37	16	recovery	recovery	NOUN
ijtc-422	37	17	is	be	AUX
ijtc-422	37	18	the	the	DET
ijtc-422	37	19	existence	existence	NOUN
ijtc-422	37	20	of	of	ADP
ijtc-422	37	21	tax	tax	NOUN
ijtc-422	37	22	incentive	incentive	NOUN
ijtc-422	37	23	policies	policy	NOUN
ijtc-422	37	24	.	.	PUNCT
ijtc-422	38	1	this	this	DET
ijtc-422	38	2	tax	tax	NOUN
ijtc-422	38	3	incentive	incentive	NOUN
ijtc-422	38	4	policy	policy	NOUN
ijtc-422	38	5	aims	aim	VERB
ijtc-422	38	6	to	to	PART
ijtc-422	38	7	help	help	VERB
ijtc-422	38	8	move	move	VERB
ijtc-422	38	9	the	the	DET
ijtc-422	38	10	wheels	wheel	NOUN
ijtc-422	38	11	of	of	ADP
ijtc-422	38	12	the	the	DET
ijtc-422	38	13	country	country	NOUN
ijtc-422	38	14	's	's	PART
ijtc-422	38	15	economy	economy	NOUN
ijtc-422	38	16	which	which	PRON
ijtc-422	38	17	is	be	AUX
ijtc-422	38	18	experiencing	experience	VERB
ijtc-422	38	19	rapid	rapid	ADJ
ijtc-422	38	20	decline	decline	NOUN
ijtc-422	38	21	due	due	ADP
ijtc-422	38	22	to	to	ADP
ijtc-422	38	23	the	the	DET
ijtc-422	38	24	covid-19	covid-19	PROPN
ijtc-422	38	25	pandemic	pandemic	NOUN
ijtc-422	38	26	(	(	PUNCT
ijtc-422	38	27	andrew	andrew	PROPN
ijtc-422	38	28	&	&	CCONJ
ijtc-422	38	29	sari	sari	NOUN
ijtc-422	38	30	,	,	PUNCT
ijtc-422	38	31	2021	2021	NUM
ijtc-422	38	32	)	)	PUNCT
ijtc-422	38	33	.	.	PUNCT
ijtc-422	39	1	the	the	DET
ijtc-422	39	2	tax	tax	NOUN
ijtc-422	39	3	incentive	incentive	NOUN
ijtc-422	39	4	policy	policy	NOUN
ijtc-422	39	5	contained	contain	VERB
ijtc-422	39	6	in	in	ADP
ijtc-422	39	7	the	the	DET
ijtc-422	39	8	regulation	regulation	NOUN
ijtc-422	39	9	of	of	ADP
ijtc-422	39	10	the	the	DET
ijtc-422	39	11	minister	minister	NOUN
ijtc-422	39	12	of	of	ADP
ijtc-422	39	13	finance	finance	PROPN
ijtc-422	39	14	(	(	PUNCT
ijtc-422	39	15	pmk	pmk	PROPN
ijtc-422	39	16	)	)	PUNCT
ijtc-422	39	17	number	number	NOUN
ijtc-422	39	18	86	86	NUM
ijtc-422	39	19	/	/	SYM
ijtc-422	39	20	pmk.03/2020	pmk.03/2020	NOUN
ijtc-422	39	21	on	on	ADP
ijtc-422	39	22	tax	tax	NOUN
ijtc-422	39	23	incentives	incentive	NOUN
ijtc-422	39	24	for	for	ADP
ijtc-422	39	25	taxpayers	taxpayer	NOUN
ijtc-422	39	26	affected	affect	VERB
ijtc-422	39	27	by	by	ADP
ijtc-422	39	28	the	the	DET
ijtc-422	39	29	covid-19	covid-19	PROPN
ijtc-422	39	30	pandemic	pandemic	NOUN
ijtc-422	39	31	provides	provide	VERB
ijtc-422	39	32	several	several	ADJ
ijtc-422	39	33	tax	tax	NOUN
ijtc-422	39	34	incentives	incentive	NOUN
ijtc-422	39	35	,	,	PUNCT
ijtc-422	39	36	including	include	VERB
ijtc-422	39	37	income	income	NOUN
ijtc-422	39	38	tax	tax	NOUN
ijtc-422	39	39	21	21	NUM
ijtc-422	39	40	borne	bear	VERB
ijtc-422	39	41	by	by	ADP
ijtc-422	39	42	the	the	DET
ijtc-422	39	43	government	government	NOUN
ijtc-422	39	44	for	for	ADP
ijtc-422	39	45	workers	worker	NOUN
ijtc-422	39	46	earning	earn	VERB
ijtc-422	39	47	a	a	DET
ijtc-422	39	48	gross	gross	ADJ
ijtc-422	39	49	income	income	NOUN
ijtc-422	39	50	of	of	ADP
ijtc-422	39	51	no	no	DET
ijtc-422	39	52	more	more	ADJ
ijtc-422	39	53	than	than	SCONJ
ijtc-422	39	54	idr	idr	VERB
ijtc-422	39	55	200	200	NUM
ijtc-422	39	56	million	million	NUM
ijtc-422	39	57	per	per	ADP
ijtc-422	39	58	year	year	NOUN
ijtc-422	39	59	,	,	PUNCT
ijtc-422	39	60	the	the	DET
ijtc-422	39	61	final	final	ADJ
ijtc-422	39	62	income	income	NOUN
ijtc-422	39	63	tax	tax	NOUN
ijtc-422	39	64	of	of	ADP
ijtc-422	39	65	msmes	msme	NOUN
ijtc-422	39	66	,	,	PUNCT
ijtc-422	39	67	exemption	exemption	NOUN
ijtc-422	39	68	of	of	ADP
ijtc-422	39	69	income	income	NOUN
ijtc-422	39	70	tax	tax	NOUN
ijtc-422	39	71	22	22	NUM
ijtc-422	39	72	import	import	NOUN
ijtc-422	39	73	,	,	PUNCT
ijtc-422	39	74	reduction	reduction	NOUN
ijtc-422	39	75	of	of	ADP
ijtc-422	39	76	installment	installment	NOUN
ijtc-422	39	77	of	of	ADP
ijtc-422	39	78	income	income	NOUN
ijtc-422	39	79	tax	tax	NOUN
ijtc-422	39	80	25	25	NUM
ijtc-422	39	81	by	by	ADP
ijtc-422	39	82	30	30	NUM
ijtc-422	39	83	percent	percent	NOUN
ijtc-422	39	84	and	and	CCONJ
ijtc-422	39	85	restitution	restitution	NOUN
ijtc-422	39	86	of	of	ADP
ijtc-422	39	87	value	value	NOUN
ijtc-422	39	88	added	add	VERB
ijtc-422	39	89	tax	tax	NOUN
ijtc-422	39	90	(	(	PUNCT
ijtc-422	39	91	vat	vat	NOUN
ijtc-422	39	92	)	)	PUNCT
ijtc-422	39	93	accelerated	accelerate	VERB
ijtc-422	39	94	(	(	PUNCT
ijtc-422	39	95	kumala	kumala	PROPN
ijtc-422	39	96	&	&	CCONJ
ijtc-422	39	97	junaidi	junaidi	PROPN
ijtc-422	39	98	,	,	PUNCT
ijtc-422	39	99	2020	2020	NUM
ijtc-422	39	100	)	)	PUNCT
ijtc-422	39	101	.	.	PUNCT
ijtc-422	40	1	any	any	DET
ijtc-422	40	2	tax	tax	NOUN
ijtc-422	40	3	subject	subject	NOUN
ijtc-422	40	4	who	who	PRON
ijtc-422	40	5	meets	meet	VERB
ijtc-422	40	6	the	the	DET
ijtc-422	40	7	criteria	criterion	NOUN
ijtc-422	40	8	as	as	ADP
ijtc-422	40	9	a	a	DET
ijtc-422	40	10	taxpayer	taxpayer	NOUN
ijtc-422	40	11	under	under	ADP
ijtc-422	40	12	the	the	DET
ijtc-422	40	13	provisions	provision	NOUN
ijtc-422	40	14	of	of	ADP
ijtc-422	40	15	taxation	taxation	NOUN
ijtc-422	40	16	is	be	AUX
ijtc-422	40	17	inseparable	inseparable	ADJ
ijtc-422	40	18	from	from	ADP
ijtc-422	40	19	the	the	DET
ijtc-422	40	20	obligation	obligation	NOUN
ijtc-422	40	21	to	to	PART
ijtc-422	40	22	pay	pay	VERB
ijtc-422	40	23	taxes	taxis	NOUN
ijtc-422	40	24	,	,	PUNCT
ijtc-422	40	25	report	report	VERB
ijtc-422	40	26	as	as	ADV
ijtc-422	40	27	well	well	ADV
ijtc-422	40	28	as	as	ADP
ijtc-422	40	29	administrating	administrate	VERB
ijtc-422	40	30	taxation	taxation	NOUN
ijtc-422	40	31	.	.	PUNCT
ijtc-422	41	1	because	because	SCONJ
ijtc-422	41	2	of	of	ADP
ijtc-422	41	3	the	the	DET
ijtc-422	41	4	importance	importance	NOUN
ijtc-422	41	5	of	of	ADP
ijtc-422	41	6	tax	tax	NOUN
ijtc-422	41	7	contributions	contribution	NOUN
ijtc-422	41	8	in	in	ADP
ijtc-422	41	9	state	state	NOUN
ijtc-422	41	10	revenues	revenue	NOUN
ijtc-422	41	11	,	,	PUNCT
ijtc-422	41	12	taxpayers	taxpayer	NOUN
ijtc-422	41	13	have	have	VERB
ijtc-422	41	14	a	a	DET
ijtc-422	41	15	large	large	ADJ
ijtc-422	41	16	role	role	NOUN
ijtc-422	41	17	and	and	CCONJ
ijtc-422	41	18	responsibility	responsibility	NOUN
ijtc-422	41	19	in	in	ADP
ijtc-422	41	20	implementing	implement	VERB
ijtc-422	41	21	the	the	DET
ijtc-422	41	22	provisions	provision	NOUN
ijtc-422	41	23	of	of	ADP
ijtc-422	41	24	the	the	DET
ijtc-422	41	25	tax	tax	NOUN
ijtc-422	41	26	law	law	NOUN
ijtc-422	41	27	and	and	CCONJ
ijtc-422	41	28	its	its	PRON
ijtc-422	41	29	implementation	implementation	NOUN
ijtc-422	41	30	regulations	regulation	NOUN
ijtc-422	41	31	(	(	PUNCT
ijtc-422	41	32	hannan	hannan	PROPN
ijtc-422	41	33	et	et	PROPN
ijtc-422	41	34	al	al	PROPN
ijtc-422	41	35	.	.	PROPN
ijtc-422	41	36	,	,	PUNCT
ijtc-422	41	37	2022	2022	NUM
ijtc-422	41	38	)	)	PUNCT
ijtc-422	41	39	.	.	PUNCT
ijtc-422	42	1	tax	tax	NOUN
ijtc-422	42	2	reform	reform	NOUN
ijtc-422	42	3	that	that	PRON
ijtc-422	42	4	began	begin	VERB
ijtc-422	42	5	in	in	ADP
ijtc-422	42	6	1983	1983	NUM
ijtc-422	42	7	implemented	implement	VERB
ijtc-422	42	8	a	a	DET
ijtc-422	42	9	system	system	NOUN
ijtc-422	42	10	of	of	ADP
ijtc-422	42	11	tax	tax	NOUN
ijtc-422	42	12	administration	administration	NOUN
ijtc-422	42	13	with	with	ADP
ijtc-422	42	14	a	a	DET
ijtc-422	42	15	selfassessment	selfassessment	NOUN
ijtc-422	42	16	system	system	NOUN
ijtc-422	42	17	where	where	SCONJ
ijtc-422	42	18	the	the	DET
ijtc-422	42	19	system	system	NOUN
ijtc-422	42	20	can	can	AUX
ijtc-422	42	21	increase	increase	VERB
ijtc-422	42	22	people	people	NOUN
ijtc-422	42	23	's	's	PART
ijtc-422	42	24	participation	participation	NOUN
ijtc-422	42	25	in	in	ADP
ijtc-422	42	26	the	the	DET
ijtc-422	42	27	fulfillment	fulfillment	NOUN
ijtc-422	42	28	of	of	ADP
ijtc-422	42	29	tax	tax	NOUN
ijtc-422	42	30	obligations	obligation	NOUN
ijtc-422	42	31	that	that	PRON
ijtc-422	42	32	are	be	AUX
ijtc-422	42	33	a	a	DET
ijtc-422	42	34	vital	vital	ADJ
ijtc-422	42	35	source	source	NOUN
ijtc-422	42	36	of	of	ADP
ijtc-422	42	37	state	state	NOUN
ijtc-422	42	38	revenue	revenue	NOUN
ijtc-422	42	39	.	.	PUNCT
ijtc-422	43	1	self	self	NOUN
ijtc-422	43	2	-	-	PUNCT
ijtc-422	43	3	assessment	assessment	NOUN
ijtc-422	43	4	system	system	NOUN
ijtc-422	43	5	gives	give	VERB
ijtc-422	43	6	taxpayers	taxpayer	NOUN
ijtc-422	43	7	the	the	DET
ijtc-422	43	8	authority	authority	NOUN
ijtc-422	43	9	to	to	PART
ijtc-422	43	10	calculate	calculate	VERB
ijtc-422	43	11	,	,	PUNCT
ijtc-422	43	12	pay	pay	VERB
ijtc-422	43	13	,	,	PUNCT
ijtc-422	43	14	and	and	CCONJ
ijtc-422	43	15	report	report	VERB
ijtc-422	43	16	their	their	PRON
ijtc-422	43	17	own	own	ADJ
ijtc-422	43	18	tax	tax	NOUN
ijtc-422	43	19	obligations	obligation	NOUN
ijtc-422	43	20	.	.	PUNCT
ijtc-422	44	1	in	in	ADP
ijtc-422	44	2	the	the	DET
ijtc-422	44	3	implementation	implementation	NOUN
ijtc-422	44	4	of	of	ADP
ijtc-422	44	5	selfassessment	selfassessment	NOUN
ijtc-422	44	6	system	system	NOUN
ijtc-422	44	7	,	,	PUNCT
ijtc-422	44	8	fiscus	fiscus	NOUN
ijtc-422	44	9	has	have	VERB
ijtc-422	44	10	a	a	DET
ijtc-422	44	11	role	role	NOUN
ijtc-422	44	12	in	in	ADP
ijtc-422	44	13	providing	provide	VERB
ijtc-422	44	14	services	service	NOUN
ijtc-422	44	15	,	,	PUNCT
ijtc-422	44	16	construction	construction	NOUN
ijtc-422	44	17	and	and	CCONJ
ijtc-422	44	18	supervision	supervision	NOUN
ijtc-422	44	19	of	of	ADP
ijtc-422	44	20	the	the	DET
ijtc-422	44	21	fulfillment	fulfillment	NOUN
ijtc-422	44	22	of	of	ADP
ijtc-422	44	23	tax	tax	NOUN
ijtc-422	44	24	obligations	obligation	NOUN
ijtc-422	44	25	by	by	ADP
ijtc-422	44	26	taxpayers	taxpayer	NOUN
ijtc-422	44	27	(	(	PUNCT
ijtc-422	44	28	hasanah	hasanah	PROPN
ijtc-422	44	29	&	&	CCONJ
ijtc-422	44	30	indriani	indriani	PROPN
ijtc-422	44	31	,	,	PUNCT
ijtc-422	44	32	2013	2013	NUM
ijtc-422	44	33	)	)	PUNCT
ijtc-422	44	34	.	.	PUNCT
ijtc-422	45	1	taxes	taxis	NOUN
ijtc-422	45	2	are	be	AUX
ijtc-422	45	3	one	one	NUM
ijtc-422	45	4	of	of	ADP
ijtc-422	45	5	the	the	DET
ijtc-422	45	6	main	main	ADJ
ijtc-422	45	7	sources	source	NOUN
ijtc-422	45	8	of	of	ADP
ijtc-422	45	9	state	state	NOUN
ijtc-422	45	10	revenue	revenue	NOUN
ijtc-422	45	11	that	that	PRON
ijtc-422	45	12	can	can	AUX
ijtc-422	45	13	be	be	AUX
ijtc-422	45	14	used	use	VERB
ijtc-422	45	15	in	in	ADP
ijtc-422	45	16	financing	finance	VERB
ijtc-422	45	17	indonesia	indonesia	PROPN
ijtc-422	45	18	's	's	PART
ijtc-422	45	19	national	national	ADJ
ijtc-422	45	20	development	development	NOUN
ijtc-422	45	21	,	,	PUNCT
ijtc-422	45	22	namely	namely	ADV
ijtc-422	45	23	educating	educate	VERB
ijtc-422	45	24	the	the	DET
ijtc-422	45	25	life	life	NOUN
ijtc-422	45	26	of	of	ADP
ijtc-422	45	27	the	the	DET
ijtc-422	45	28	nation	nation	NOUN
ijtc-422	45	29	to	to	PART
ijtc-422	45	30	create	create	VERB
ijtc-422	45	31	the	the	DET
ijtc-422	45	32	general	general	ADJ
ijtc-422	45	33	welfare	welfare	NOUN
ijtc-422	45	34	,	,	PUNCT
ijtc-422	45	35	protect	protect	VERB
ijtc-422	45	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	45	37	evaluation	evaluation	NOUN
ijtc-422	45	38	of	of	ADP
ijtc-422	45	39	the	the	DET
ijtc-422	45	40	utilization	utilization	NOUN
ijtc-422	45	41	of	of	ADP
ijtc-422	45	42	tax	tax	NOUN
ijtc-422	45	43	incentive	incentive	NOUN
ijtc-422	45	44	policies	policy	NOUN
ijtc-422	45	45	during	during	ADP
ijtc-422	45	46	the	the	DET
ijtc-422	45	47	covid-19	covid-19	PROPN
ijtc-422	45	48	pandemic	pandemic	NOUN
ijtc-422	45	49	in	in	ADP
ijtc-422	45	50	the	the	DET
ijtc-422	45	51	framework	framework	NOUN
ijtc-422	45	52	of	of	ADP
ijtc-422	45	53	national	national	ADJ
ijtc-422	45	54	economic	economic	ADJ
ijtc-422	45	55	recovery	recovery	NOUN
ijtc-422	45	56	kumala	kumala	NOUN
ijtc-422	45	57	and	and	CCONJ
ijtc-422	45	58	bakar	bakar	PROPN
ijtc-422	45	59	15	15	NUM
ijtc-422	45	60	|	|	CCONJ
ijtc-422	45	61	ilomata	ilomata	PROPN
ijtc-422	45	62	international	international	ADJ
ijtc-422	45	63	journal	journal	NOUN
ijtc-422	45	64	of	of	ADP
ijtc-422	45	65	tax	tax	PROPN
ijtc-422	45	66	&	&	CCONJ
ijtc-422	45	67	accounting	accounting	PROPN
ijtc-422	45	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	45	69	all	all	DET
ijtc-422	45	70	indonesian	indonesian	ADJ
ijtc-422	45	71	blood	blood	NOUN
ijtc-422	45	72	,	,	PUNCT
ijtc-422	45	73	and	and	CCONJ
ijtc-422	45	74	help	help	VERB
ijtc-422	45	75	carry	carry	VERB
ijtc-422	45	76	out	out	ADP
ijtc-422	45	77	world	world	NOUN
ijtc-422	45	78	order	order	NOUN
ijtc-422	45	79	and	and	CCONJ
ijtc-422	45	80	lasting	last	VERB
ijtc-422	45	81	peace	peace	NOUN
ijtc-422	45	82	(	(	PUNCT
ijtc-422	45	83	kumala	kumala	PROPN
ijtc-422	45	84	&	&	CCONJ
ijtc-422	45	85	junaidi	junaidi	PROPN
ijtc-422	45	86	,	,	PUNCT
ijtc-422	45	87	2019	2019	NUM
ijtc-422	45	88	)	)	PUNCT
ijtc-422	45	89	.	.	PUNCT
ijtc-422	46	1	referring	refer	VERB
ijtc-422	46	2	to	to	ADP
ijtc-422	46	3	law	law	NOUN
ijtc-422	46	4	number	number	NOUN
ijtc-422	46	5	17	17	NUM
ijtc-422	46	6	of	of	ADP
ijtc-422	46	7	2003	2003	NUM
ijtc-422	46	8	concerning	concern	VERB
ijtc-422	46	9	state	state	NOUN
ijtc-422	46	10	finance	finance	NOUN
ijtc-422	46	11	,	,	PUNCT
ijtc-422	46	12	state	state	NOUN
ijtc-422	46	13	revenue	revenue	NOUN
ijtc-422	46	14	is	be	AUX
ijtc-422	46	15	all	all	DET
ijtc-422	46	16	revenues	revenue	NOUN
ijtc-422	46	17	derived	derive	VERB
ijtc-422	46	18	not	not	PART
ijtc-422	46	19	only	only	ADV
ijtc-422	46	20	from	from	ADP
ijtc-422	46	21	taxation	taxation	NOUN
ijtc-422	46	22	,	,	PUNCT
ijtc-422	46	23	but	but	CCONJ
ijtc-422	46	24	including	include	VERB
ijtc-422	46	25	state	state	NOUN
ijtc-422	46	26	income	income	NOUN
ijtc-422	46	27	that	that	PRON
ijtc-422	46	28	is	be	AUX
ijtc-422	46	29	not	not	PART
ijtc-422	46	30	in	in	ADP
ijtc-422	46	31	the	the	DET
ijtc-422	46	32	tax	tax	NOUN
ijtc-422	46	33	category	category	NOUN
ijtc-422	46	34	and	and	CCONJ
ijtc-422	46	35	in	in	ADP
ijtc-422	46	36	the	the	DET
ijtc-422	46	37	form	form	NOUN
ijtc-422	46	38	of	of	ADP
ijtc-422	46	39	grants	grant	NOUN
ijtc-422	46	40	as	as	ADP
ijtc-422	46	41	state	state	NOUN
ijtc-422	46	42	revenues	revenue	NOUN
ijtc-422	46	43	sourced	source	VERB
ijtc-422	46	44	from	from	ADP
ijtc-422	46	45	within	within	ADP
ijtc-422	46	46	and	and	CCONJ
ijtc-422	46	47	from	from	ADP
ijtc-422	46	48	abroad	abroad	ADV
ijtc-422	46	49	(	(	PUNCT
ijtc-422	46	50	aditya	aditya	PROPN
ijtc-422	46	51	,	,	PUNCT
ijtc-422	46	52	2021	2021	NUM
ijtc-422	46	53	)	)	PUNCT
ijtc-422	46	54	.	.	PUNCT
ijtc-422	47	1	the	the	DET
ijtc-422	47	2	characteristics	characteristic	NOUN
ijtc-422	47	3	of	of	ADP
ijtc-422	47	4	taxes	taxis	NOUN
ijtc-422	47	5	include	include	VERB
ijtc-422	47	6	taxes	taxis	NOUN
ijtc-422	47	7	levied	levy	VERB
ijtc-422	47	8	based	base	VERB
ijtc-422	47	9	on	on	ADP
ijtc-422	47	10	the	the	DET
ijtc-422	47	11	strength	strength	NOUN
ijtc-422	47	12	of	of	ADP
ijtc-422	47	13	the	the	DET
ijtc-422	47	14	law	law	NOUN
ijtc-422	47	15	and	and	CCONJ
ijtc-422	47	16	the	the	DET
ijtc-422	47	17	rules	rule	NOUN
ijtc-422	47	18	of	of	ADP
ijtc-422	47	19	implementation	implementation	NOUN
ijtc-422	47	20	(	(	PUNCT
ijtc-422	47	21	pendit	pendit	NOUN
ijtc-422	47	22	et	et	PROPN
ijtc-422	47	23	al	al	PROPN
ijtc-422	47	24	.	.	PROPN
ijtc-422	47	25	,	,	PUNCT
ijtc-422	47	26	2021	2021	NUM
ijtc-422	47	27	)	)	PUNCT
ijtc-422	47	28	.	.	PUNCT
ijtc-422	48	1	the	the	DET
ijtc-422	48	2	government	government	NOUN
ijtc-422	48	3	enacted	enact	VERB
ijtc-422	48	4	law	law	NOUN
ijtc-422	48	5	number	number	NOUN
ijtc-422	48	6	6	6	NUM
ijtc-422	48	7	of	of	ADP
ijtc-422	48	8	1983	1983	NUM
ijtc-422	48	9	about	about	ADP
ijtc-422	48	10	general	general	ADJ
ijtc-422	48	11	tax	tax	NOUN
ijtc-422	48	12	(	(	PUNCT
ijtc-422	48	13	ketentuan	ketentuan	PROPN
ijtc-422	48	14	umum	umum	PROPN
ijtc-422	48	15	perpajakan	perpajakan	PROPN
ijtc-422	48	16	/	/	SYM
ijtc-422	48	17	kup	kup	PROPN
ijtc-422	48	18	)	)	PUNCT
ijtc-422	48	19	and	and	CCONJ
ijtc-422	48	20	continued	continue	VERB
ijtc-422	48	21	to	to	PART
ijtc-422	48	22	be	be	AUX
ijtc-422	48	23	updated	update	VERB
ijtc-422	48	24	until	until	ADP
ijtc-422	48	25	last	last	ADJ
ijtc-422	48	26	with	with	ADP
ijtc-422	48	27	law	law	NOUN
ijtc-422	48	28	number	number	NOUN
ijtc-422	48	29	28	28	NUM
ijtc-422	48	30	of	of	ADP
ijtc-422	48	31	2007	2007	NUM
ijtc-422	48	32	(	(	PUNCT
ijtc-422	48	33	resmi	resmi	PROPN
ijtc-422	48	34	&	&	CCONJ
ijtc-422	48	35	barmawi	barmawi	PROPN
ijtc-422	48	36	,	,	PUNCT
ijtc-422	48	37	2022	2022	NUM
ijtc-422	48	38	)	)	PUNCT
ijtc-422	48	39	.	.	PUNCT
ijtc-422	49	1	the	the	DET
ijtc-422	49	2	object	object	NOUN
ijtc-422	49	3	of	of	ADP
ijtc-422	49	4	the	the	DET
ijtc-422	49	5	tax	tax	NOUN
ijtc-422	49	6	is	be	AUX
ijtc-422	49	7	income	income	NOUN
ijtc-422	49	8	,	,	PUNCT
ijtc-422	49	9	so	so	ADV
ijtc-422	49	10	to	to	PART
ijtc-422	49	11	regulate	regulate	VERB
ijtc-422	49	12	specifically	specifically	ADV
ijtc-422	49	13	regarding	regard	VERB
ijtc-422	49	14	income	income	NOUN
ijtc-422	49	15	tax	tax	NOUN
ijtc-422	49	16	the	the	DET
ijtc-422	49	17	government	government	NOUN
ijtc-422	49	18	sets	set	VERB
ijtc-422	49	19	out	out	ADP
ijtc-422	49	20	law	law	NOUN
ijtc-422	49	21	number	number	NOUN
ijtc-422	49	22	36	36	NUM
ijtc-422	49	23	of	of	ADP
ijtc-422	49	24	2008	2008	NUM
ijtc-422	49	25	(	(	PUNCT
ijtc-422	49	26	undangundang	undangundang	PROPN
ijtc-422	49	27	pajak	pajak	PROPN
ijtc-422	49	28	penghasilan	penghasilan	PROPN
ijtc-422	49	29	)	)	PUNCT
ijtc-422	49	30	which	which	PRON
ijtc-422	49	31	since	since	SCONJ
ijtc-422	49	32	it	it	PRON
ijtc-422	49	33	was	be	AUX
ijtc-422	49	34	issued	issue	VERB
ijtc-422	49	35	has	have	AUX
ijtc-422	49	36	first	first	ADV
ijtc-422	49	37	undergone	undergo	VERB
ijtc-422	49	38	the	the	DET
ijtc-422	49	39	fourth	fourth	ADJ
ijtc-422	49	40	change	change	NOUN
ijtc-422	49	41	as	as	ADP
ijtc-422	49	42	an	an	DET
ijtc-422	49	43	income	income	NOUN
ijtc-422	49	44	tax	tax	NOUN
ijtc-422	49	45	law	law	NOUN
ijtc-422	49	46	(	(	PUNCT
ijtc-422	49	47	saniananda	saniananda	NOUN
ijtc-422	49	48	,	,	PUNCT
ijtc-422	49	49	2020	2020	NUM
ijtc-422	49	50	)	)	PUNCT
ijtc-422	49	51	.	.	PUNCT
ijtc-422	50	1	since	since	SCONJ
ijtc-422	50	2	the	the	DET
ijtc-422	50	3	end	end	NOUN
ijtc-422	50	4	of	of	ADP
ijtc-422	50	5	2019	2019	NUM
ijtc-422	50	6	state	state	NOUN
ijtc-422	50	7	revenues	revenue	NOUN
ijtc-422	50	8	decreased	decrease	VERB
ijtc-422	50	9	when	when	SCONJ
ijtc-422	50	10	the	the	DET
ijtc-422	50	11	covid-19	covid-19	PROPN
ijtc-422	50	12	pandemic	pandemic	NOUN
ijtc-422	50	13	hit	hit	VERB
ijtc-422	50	14	the	the	DET
ijtc-422	50	15	world	world	NOUN
ijtc-422	50	16	and	and	CCONJ
ijtc-422	50	17	affected	affect	VERB
ijtc-422	50	18	health	health	NOUN
ijtc-422	50	19	,	,	PUNCT
ijtc-422	50	20	social	social	ADJ
ijtc-422	50	21	and	and	CCONJ
ijtc-422	50	22	economic	economic	ADJ
ijtc-422	50	23	problems	problem	NOUN
ijtc-422	50	24	including	include	VERB
ijtc-422	50	25	in	in	ADP
ijtc-422	50	26	indonesia	indonesia	PROPN
ijtc-422	50	27	,	,	PUNCT
ijtc-422	50	28	in	in	ADP
ijtc-422	50	29	the	the	DET
ijtc-422	50	30	second	second	ADJ
ijtc-422	50	31	quarter	quarter	NOUN
ijtc-422	50	32	of	of	ADP
ijtc-422	50	33	2020	2020	NUM
ijtc-422	50	34	indonesia	indonesia	PROPN
ijtc-422	50	35	experienced	experience	VERB
ijtc-422	50	36	growth	growth	NOUN
ijtc-422	50	37	of	of	ADP
ijtc-422	50	38	minus	minus	ADV
ijtc-422	50	39	5.32	5.32	NUM
ijtc-422	50	40	%	%	NOUN
ijtc-422	50	41	compared	compare	VERB
ijtc-422	50	42	to	to	ADP
ijtc-422	50	43	the	the	DET
ijtc-422	50	44	previous	previous	ADJ
ijtc-422	50	45	year	year	NOUN
ijtc-422	50	46	,	,	PUNCT
ijtc-422	50	47	and	and	CCONJ
ijtc-422	50	48	is	be	AUX
ijtc-422	50	49	expected	expect	VERB
ijtc-422	50	50	to	to	PART
ijtc-422	50	51	enter	enter	VERB
ijtc-422	50	52	into	into	ADP
ijtc-422	50	53	an	an	DET
ijtc-422	50	54	economic	economic	ADJ
ijtc-422	50	55	recession	recession	NOUN
ijtc-422	50	56	in	in	ADP
ijtc-422	50	57	the	the	DET
ijtc-422	50	58	third	third	ADJ
ijtc-422	50	59	quarter	quarter	NOUN
ijtc-422	50	60	of	of	ADP
ijtc-422	50	61	2020	2020	NUM
ijtc-422	50	62	(	(	PUNCT
ijtc-422	50	63	muhyiddin	muhyiddin	NOUN
ijtc-422	50	64	&	&	CCONJ
ijtc-422	50	65	nugroho	nugroho	NOUN
ijtc-422	50	66	,	,	PUNCT
ijtc-422	50	67	2021	2021	NUM
ijtc-422	50	68	)	)	PUNCT
ijtc-422	50	69	.	.	PUNCT
ijtc-422	51	1	the	the	DET
ijtc-422	51	2	government	government	NOUN
ijtc-422	51	3	decided	decide	VERB
ijtc-422	51	4	to	to	PART
ijtc-422	51	5	extend	extend	VERB
ijtc-422	51	6	the	the	DET
ijtc-422	51	7	tax	tax	NOUN
ijtc-422	51	8	incentive	incentive	NOUN
ijtc-422	51	9	policy	policy	NOUN
ijtc-422	51	10	in	in	ADP
ijtc-422	51	11	the	the	DET
ijtc-422	51	12	national	national	ADJ
ijtc-422	51	13	economic	economic	PROPN
ijtc-422	51	14	recovery	recovery	NOUN
ijtc-422	51	15	program	program	NOUN
ijtc-422	51	16	2021	2021	NUM
ijtc-422	51	17	(	(	PUNCT
ijtc-422	51	18	sarjono	sarjono	ADJ
ijtc-422	51	19	,	,	PUNCT
ijtc-422	51	20	2021	2021	NUM
ijtc-422	51	21	)	)	PUNCT
ijtc-422	51	22	.	.	PUNCT
ijtc-422	52	1	this	this	DET
ijtc-422	52	2	policy	policy	NOUN
ijtc-422	52	3	is	be	AUX
ijtc-422	52	4	contained	contain	VERB
ijtc-422	52	5	in	in	ADP
ijtc-422	52	6	pmk	pmk	PROPN
ijtc-422	52	7	number	number	NOUN
ijtc-422	52	8	9	9	NUM
ijtc-422	52	9	/	/	SYM
ijtc-422	52	10	pmk.03/2021	pmk.03/2021	NOUN
ijtc-422	52	11	and	and	CCONJ
ijtc-422	52	12	is	be	AUX
ijtc-422	52	13	valid	valid	ADJ
ijtc-422	52	14	until	until	ADP
ijtc-422	52	15	june	june	PROPN
ijtc-422	52	16	30	30	NUM
ijtc-422	52	17	,	,	PUNCT
ijtc-422	52	18	2021	2021	NUM
ijtc-422	52	19	.	.	PUNCT
ijtc-422	53	1	this	this	DET
ijtc-422	53	2	tax	tax	NOUN
ijtc-422	53	3	incentive	incentive	NOUN
ijtc-422	53	4	policy	policy	NOUN
ijtc-422	53	5	consists	consist	VERB
ijtc-422	53	6	of	of	ADP
ijtc-422	53	7	:	:	PUNCT
ijtc-422	53	8	(	(	PUNCT
ijtc-422	53	9	a	a	X
ijtc-422	53	10	)	)	PUNCT
ijtc-422	53	11	government	government	NOUN
ijtc-422	53	12	-	-	PUNCT
ijtc-422	53	13	borne	bear	VERB
ijtc-422	53	14	income	income	NOUN
ijtc-422	53	15	tax	tax	NOUN
ijtc-422	53	16	21	21	NUM
ijtc-422	53	17	waivers	waiver	NOUN
ijtc-422	53	18	;	;	PUNCT
ijtc-422	53	19	(	(	PUNCT
ijtc-422	53	20	b	b	X
ijtc-422	53	21	)	)	PUNCT
ijtc-422	53	22	the	the	DET
ijtc-422	53	23	final	final	ADJ
ijtc-422	53	24	income	income	NOUN
ijtc-422	53	25	tax	tax	NOUN
ijtc-422	53	26	of	of	ADP
ijtc-422	53	27	msmes	msme	NOUN
ijtc-422	53	28	;	;	PUNCT
ijtc-422	53	29	(	(	PUNCT
ijtc-422	53	30	c	c	X
ijtc-422	53	31	)	)	PUNCT
ijtc-422	53	32	the	the	DET
ijtc-422	53	33	final	final	ADJ
ijtc-422	53	34	income	income	NOUN
ijtc-422	53	35	tax	tax	NOUN
ijtc-422	53	36	of	of	ADP
ijtc-422	53	37	construction	construction	NOUN
ijtc-422	53	38	services	service	NOUN
ijtc-422	53	39	;	;	PUNCT
ijtc-422	53	40	(	(	PUNCT
ijtc-422	53	41	d	d	X
ijtc-422	53	42	)	)	PUNCT
ijtc-422	53	43	exemption	exemption	NOUN
ijtc-422	53	44	from	from	ADP
ijtc-422	53	45	the	the	DET
ijtc-422	53	46	collection	collection	NOUN
ijtc-422	53	47	of	of	ADP
ijtc-422	53	48	income	income	NOUN
ijtc-422	53	49	tax	tax	NOUN
ijtc-422	53	50	22	22	NUM
ijtc-422	53	51	imports	import	NOUN
ijtc-422	53	52	;	;	PUNCT
ijtc-422	53	53	(	(	PUNCT
ijtc-422	53	54	e	e	NOUN
ijtc-422	53	55	)	)	PUNCT
ijtc-422	53	56	reduction	reduction	NOUN
ijtc-422	53	57	of	of	ADP
ijtc-422	53	58	the	the	DET
ijtc-422	53	59	installment	installment	NOUN
ijtc-422	53	60	of	of	ADP
ijtc-422	53	61	income	income	NOUN
ijtc-422	53	62	tax	tax	NOUN
ijtc-422	53	63	25	25	NUM
ijtc-422	53	64	;	;	PUNCT
ijtc-422	53	65	and	and	CCONJ
ijtc-422	53	66	(	(	PUNCT
ijtc-422	53	67	f	f	X
ijtc-422	53	68	)	)	PUNCT
ijtc-422	53	69	value	value	NOUN
ijtc-422	53	70	added	add	VERB
ijtc-422	53	71	tax	tax	NOUN
ijtc-422	53	72	(	(	PUNCT
ijtc-422	53	73	vat	vat	NOUN
ijtc-422	53	74	)	)	PUNCT
ijtc-422	53	75	incentives	incentive	NOUN
ijtc-422	53	76	.	.	PUNCT
ijtc-422	54	1	this	this	DET
ijtc-422	54	2	tax	tax	NOUN
ijtc-422	54	3	incentive	incentive	NOUN
ijtc-422	54	4	provided	provide	VERB
ijtc-422	54	5	by	by	ADP
ijtc-422	54	6	the	the	DET
ijtc-422	54	7	government	government	NOUN
ijtc-422	54	8	aims	aim	VERB
ijtc-422	54	9	to	to	PART
ijtc-422	54	10	encourage	encourage	VERB
ijtc-422	54	11	people	people	NOUN
ijtc-422	54	12	's	's	PART
ijtc-422	54	13	purchasing	purchasing	NOUN
ijtc-422	54	14	power	power	NOUN
ijtc-422	54	15	,	,	PUNCT
ijtc-422	54	16	meet	meet	VERB
ijtc-422	54	17	imports	import	NOUN
ijtc-422	54	18	of	of	ADP
ijtc-422	54	19	raw	raw	ADJ
ijtc-422	54	20	materials	material	NOUN
ijtc-422	54	21	production	production	NOUN
ijtc-422	54	22	for	for	ADP
ijtc-422	54	23	sectors	sector	NOUN
ijtc-422	54	24	still	still	ADV
ijtc-422	54	25	affected	affect	VERB
ijtc-422	54	26	by	by	ADP
ijtc-422	54	27	the	the	DET
ijtc-422	54	28	covid-19	covid-19	PROPN
ijtc-422	54	29	pandemic	pandemic	NOUN
ijtc-422	54	30	,	,	PUNCT
ijtc-422	54	31	and	and	CCONJ
ijtc-422	54	32	to	to	PART
ijtc-422	54	33	help	help	VERB
ijtc-422	54	34	the	the	DET
ijtc-422	54	35	company	company	NOUN
ijtc-422	54	36	's	's	PART
ijtc-422	54	37	cash	cash	NOUN
ijtc-422	54	38	flow	flow	NOUN
ijtc-422	54	39	to	to	PART
ijtc-422	54	40	return	return	VERB
ijtc-422	54	41	to	to	ADP
ijtc-422	54	42	business	business	NOUN
ijtc-422	54	43	activities	activity	NOUN
ijtc-422	54	44	.	.	PUNCT
ijtc-422	55	1	but	but	CCONJ
ijtc-422	55	2	on	on	ADP
ijtc-422	55	3	the	the	DET
ijtc-422	55	4	other	other	ADJ
ijtc-422	55	5	hand	hand	NOUN
ijtc-422	55	6	,	,	PUNCT
ijtc-422	55	7	the	the	DET
ijtc-422	55	8	extension	extension	NOUN
ijtc-422	55	9	of	of	ADP
ijtc-422	55	10	these	these	DET
ijtc-422	55	11	incentives	incentive	NOUN
ijtc-422	55	12	will	will	AUX
ijtc-422	55	13	have	have	VERB
ijtc-422	55	14	implications	implication	NOUN
ijtc-422	55	15	for	for	ADP
ijtc-422	55	16	the	the	DET
ijtc-422	55	17	eroding	eroding	NOUN
ijtc-422	55	18	of	of	ADP
ijtc-422	55	19	state	state	NOUN
ijtc-422	55	20	revenues	revenue	NOUN
ijtc-422	55	21	(	(	PUNCT
ijtc-422	55	22	aulawi	aulawi	ADJ
ijtc-422	55	23	,	,	PUNCT
ijtc-422	55	24	2020	2020	NUM
ijtc-422	55	25	)	)	PUNCT
ijtc-422	55	26	.	.	PUNCT
ijtc-422	56	1	but	but	CCONJ
ijtc-422	56	2	in	in	ADP
ijtc-422	56	3	the	the	DET
ijtc-422	56	4	first	first	ADJ
ijtc-422	56	5	half	half	NOUN
ijtc-422	56	6	of	of	ADP
ijtc-422	56	7	2021	2021	NUM
ijtc-422	56	8	tax	tax	NOUN
ijtc-422	56	9	revenues	revenue	NOUN
ijtc-422	56	10	grew	grow	VERB
ijtc-422	56	11	7.60	7.60	NUM
ijtc-422	56	12	%	%	NOUN
ijtc-422	56	13	or	or	CCONJ
ijtc-422	56	14	by	by	ADP
ijtc-422	56	15	idr	idr	PROPN
ijtc-422	56	16	647.70	647.70	NUM
ijtc-422	56	17	trillion	trillion	NUM
ijtc-422	56	18	or	or	CCONJ
ijtc-422	56	19	52.68	52.68	NUM
ijtc-422	56	20	%	%	NOUN
ijtc-422	56	21	against	against	ADP
ijtc-422	56	22	the	the	DET
ijtc-422	56	23	2021	2021	NUM
ijtc-422	56	24	state	state	NOUN
ijtc-422	56	25	budget	budget	NOUN
ijtc-422	56	26	target	target	NOUN
ijtc-422	56	27	when	when	SCONJ
ijtc-422	56	28	compared	compare	VERB
ijtc-422	56	29	to	to	ADP
ijtc-422	56	30	the	the	DET
ijtc-422	56	31	same	same	ADJ
ijtc-422	56	32	period	period	NOUN
ijtc-422	56	33	in	in	ADP
ijtc-422	56	34	2020	2020	NUM
ijtc-422	56	35	.	.	PUNCT
ijtc-422	57	1	the	the	DET
ijtc-422	57	2	increase	increase	NOUN
ijtc-422	57	3	in	in	ADP
ijtc-422	57	4	the	the	DET
ijtc-422	57	5	realization	realization	NOUN
ijtc-422	57	6	of	of	ADP
ijtc-422	57	7	this	this	DET
ijtc-422	57	8	revenue	revenue	NOUN
ijtc-422	57	9	is	be	AUX
ijtc-422	57	10	thanks	thank	NOUN
ijtc-422	57	11	to	to	ADP
ijtc-422	57	12	the	the	DET
ijtc-422	57	13	active	active	ADJ
ijtc-422	57	14	contribution	contribution	NOUN
ijtc-422	57	15	of	of	ADP
ijtc-422	57	16	taxpayers	taxpayer	NOUN
ijtc-422	57	17	throughout	throughout	ADP
ijtc-422	57	18	indonesia	indonesia	PROPN
ijtc-422	57	19	(	(	PUNCT
ijtc-422	57	20	padyanoor	padyanoor	NOUN
ijtc-422	57	21	,	,	PUNCT
ijtc-422	57	22	2020	2020	NUM
ijtc-422	57	23	)	)	PUNCT
ijtc-422	57	24	.	.	PUNCT
ijtc-422	58	1	in	in	ADP
ijtc-422	58	2	the	the	DET
ijtc-422	58	3	state	state	NOUN
ijtc-422	58	4	budget	budget	NOUN
ijtc-422	58	5	scheme	scheme	NOUN
ijtc-422	58	6	,	,	PUNCT
ijtc-422	58	7	this	this	DET
ijtc-422	58	8	receipt	receipt	NOUN
ijtc-422	58	9	is	be	AUX
ijtc-422	58	10	then	then	ADV
ijtc-422	58	11	channeled	channel	VERB
ijtc-422	58	12	in	in	ADP
ijtc-422	58	13	various	various	ADJ
ijtc-422	58	14	forms	form	NOUN
ijtc-422	58	15	of	of	ADP
ijtc-422	58	16	financing	financing	NOUN
ijtc-422	58	17	including	include	VERB
ijtc-422	58	18	assistance	assistance	NOUN
ijtc-422	58	19	in	in	ADP
ijtc-422	58	20	the	the	DET
ijtc-422	58	21	framework	framework	NOUN
ijtc-422	58	22	of	of	ADP
ijtc-422	58	23	the	the	DET
ijtc-422	58	24	covid-19	covid-19	PROPN
ijtc-422	58	25	pandemic	pandemic	ADJ
ijtc-422	58	26	(	(	PUNCT
ijtc-422	58	27	saniananda	saniananda	NOUN
ijtc-422	58	28	,	,	PUNCT
ijtc-422	58	29	2020	2020	NUM
ijtc-422	58	30	)	)	PUNCT
ijtc-422	58	31	.	.	PUNCT
ijtc-422	59	1	one	one	NUM
ijtc-422	59	2	form	form	NOUN
ijtc-422	59	3	of	of	ADP
ijtc-422	59	4	distribution	distribution	NOUN
ijtc-422	59	5	of	of	ADP
ijtc-422	59	6	the	the	DET
ijtc-422	59	7	national	national	ADJ
ijtc-422	59	8	economic	economic	PROPN
ijtc-422	59	9	recovery	recovery	NOUN
ijtc-422	59	10	program	program	NOUN
ijtc-422	59	11	which	which	PRON
ijtc-422	59	12	becomes	become	VERB
ijtc-422	59	13	an	an	DET
ijtc-422	59	14	instrument	instrument	NOUN
ijtc-422	59	15	for	for	ADP
ijtc-422	59	16	handling	handle	VERB
ijtc-422	59	17	health	health	NOUN
ijtc-422	59	18	and	and	CCONJ
ijtc-422	59	19	economic	economic	ADJ
ijtc-422	59	20	recovery	recovery	NOUN
ijtc-422	59	21	.	.	PUNCT
ijtc-422	60	1	realization	realization	NOUN
ijtc-422	60	2	of	of	ADP
ijtc-422	60	3	national	national	ADJ
ijtc-422	60	4	economic	economic	ADJ
ijtc-422	60	5	recovery	recovery	NOUN
ijtc-422	60	6	program	program	NOUN
ijtc-422	60	7	in	in	ADP
ijtc-422	60	8	2021	2021	NUM
ijtc-422	60	9	to	to	ADP
ijtc-422	60	10	july	july	PROPN
ijtc-422	60	11	16	16	NUM
ijtc-422	60	12	,	,	PUNCT
ijtc-422	60	13	2021	2021	NUM
ijtc-422	60	14	reached	reach	VERB
ijtc-422	60	15	idr	idr	PROPN
ijtc-422	60	16	277.36	277.36	NUM
ijtc-422	60	17	trillion	trillion	NUM
ijtc-422	60	18	from	from	ADP
ijtc-422	60	19	a	a	DET
ijtc-422	60	20	ceiling	ceiling	NOUN
ijtc-422	60	21	of	of	ADP
ijtc-422	60	22	idr	idr	PROPN
ijtc-422	60	23	744.75	744.75	NUM
ijtc-422	60	24	trillion	trillion	NUM
ijtc-422	60	25	(	(	PUNCT
ijtc-422	60	26	indahsari	indahsari	NOUN
ijtc-422	60	27	&	&	CCONJ
ijtc-422	60	28	fitriandi	fitriandi	PROPN
ijtc-422	60	29	,	,	PUNCT
ijtc-422	60	30	2021	2021	NUM
ijtc-422	60	31	)	)	PUNCT
ijtc-422	60	32	.	.	PUNCT
ijtc-422	61	1	therefore	therefore	ADV
ijtc-422	61	2	,	,	PUNCT
ijtc-422	61	3	in	in	ADP
ijtc-422	61	4	mid-2021	mid-2021	NOUN
ijtc-422	61	5	the	the	DET
ijtc-422	61	6	government	government	NOUN
ijtc-422	61	7	decided	decide	VERB
ijtc-422	61	8	to	to	PART
ijtc-422	61	9	extend	extend	VERB
ijtc-422	61	10	the	the	DET
ijtc-422	61	11	tax	tax	NOUN
ijtc-422	61	12	incentive	incentive	NOUN
ijtc-422	61	13	policy	policy	NOUN
ijtc-422	61	14	again	again	ADV
ijtc-422	61	15	in	in	ADP
ijtc-422	61	16	the	the	DET
ijtc-422	61	17	national	national	ADJ
ijtc-422	61	18	economic	economic	PROPN
ijtc-422	61	19	recovery	recovery	NOUN
ijtc-422	61	20	program	program	NOUN
ijtc-422	61	21	.	.	PUNCT
ijtc-422	62	1	this	this	DET
ijtc-422	62	2	policy	policy	NOUN
ijtc-422	62	3	is	be	AUX
ijtc-422	62	4	contained	contain	VERB
ijtc-422	62	5	in	in	ADP
ijtc-422	62	6	pmk	pmk	PROPN
ijtc-422	62	7	number	number	PROPN
ijtc-422	62	8	82	82	NUM
ijtc-422	62	9	/	/	SYM
ijtc-422	62	10	pmk.03/2021	pmk.03/2021	NOUN
ijtc-422	62	11	and	and	CCONJ
ijtc-422	62	12	valid	valid	ADJ
ijtc-422	62	13	until	until	ADP
ijtc-422	62	14	december	december	PROPN
ijtc-422	62	15	31	31	NUM
ijtc-422	62	16	,	,	PUNCT
ijtc-422	62	17	2021	2021	NUM
ijtc-422	62	18	.	.	PUNCT
ijtc-422	63	1	this	this	DET
ijtc-422	63	2	tax	tax	NOUN
ijtc-422	63	3	incentive	incentive	NOUN
ijtc-422	63	4	policy	policy	NOUN
ijtc-422	63	5	consists	consist	VERB
ijtc-422	63	6	of	of	ADP
ijtc-422	63	7	:	:	PUNCT
ijtc-422	63	8	(	(	PUNCT
ijtc-422	63	9	a	a	X
ijtc-422	63	10	)	)	PUNCT
ijtc-422	63	11	government	government	NOUN
ijtc-422	63	12	-	-	PUNCT
ijtc-422	63	13	borne	bear	VERB
ijtc-422	63	14	income	income	NOUN
ijtc-422	63	15	tax	tax	NOUN
ijtc-422	63	16	21	21	NUM
ijtc-422	63	17	waivers	waiver	NOUN
ijtc-422	63	18	;	;	PUNCT
ijtc-422	63	19	(	(	PUNCT
ijtc-422	63	20	b	b	X
ijtc-422	63	21	)	)	PUNCT
ijtc-422	63	22	the	the	DET
ijtc-422	63	23	final	final	ADJ
ijtc-422	63	24	income	income	NOUN
ijtc-422	63	25	tax	tax	NOUN
ijtc-422	63	26	of	of	ADP
ijtc-422	63	27	msmes	msme	NOUN
ijtc-422	63	28	;	;	PUNCT
ijtc-422	63	29	(	(	PUNCT
ijtc-422	63	30	c	c	X
ijtc-422	63	31	)	)	PUNCT
ijtc-422	63	32	the	the	DET
ijtc-422	63	33	final	final	ADJ
ijtc-422	63	34	income	income	NOUN
ijtc-422	63	35	tax	tax	NOUN
ijtc-422	63	36	of	of	ADP
ijtc-422	63	37	construction	construction	NOUN
ijtc-422	63	38	services	service	NOUN
ijtc-422	63	39	in	in	ADP
ijtc-422	63	40	the	the	DET
ijtc-422	63	41	program	program	NOUN
ijtc-422	63	42	to	to	PART
ijtc-422	63	43	accelerate	accelerate	VERB
ijtc-422	63	44	the	the	DET
ijtc-422	63	45	improvement	improvement	NOUN
ijtc-422	63	46	of	of	ADP
ijtc-422	63	47	irrigation	irrigation	NOUN
ijtc-422	63	48	water	water	NOUN
ijtc-422	63	49	use	use	NOUN
ijtc-422	63	50	(	(	PUNCT
ijtc-422	63	51	p3	p3	NOUN
ijtc-422	63	52	-	-	PUNCT
ijtc-422	63	53	tgai	tgai	PROPN
ijtc-422	63	54	)	)	PUNCT
ijtc-422	63	55	;	;	PUNCT
ijtc-422	63	56	(	(	PUNCT
ijtc-422	63	57	d	d	X
ijtc-422	63	58	)	)	PUNCT
ijtc-422	63	59	exemption	exemption	NOUN
ijtc-422	63	60	from	from	ADP
ijtc-422	63	61	the	the	DET
ijtc-422	63	62	collection	collection	NOUN
ijtc-422	63	63	of	of	ADP
ijtc-422	63	64	income	income	NOUN
ijtc-422	63	65	tax	tax	NOUN
ijtc-422	63	66	22	22	NUM
ijtc-422	63	67	imports	import	NOUN
ijtc-422	63	68	;	;	PUNCT
ijtc-422	63	69	(	(	PUNCT
ijtc-422	63	70	e	e	NOUN
ijtc-422	63	71	)	)	PUNCT
ijtc-422	63	72	reduction	reduction	NOUN
ijtc-422	63	73	of	of	ADP
ijtc-422	63	74	the	the	DET
ijtc-422	63	75	installment	installment	NOUN
ijtc-422	63	76	of	of	ADP
ijtc-422	63	77	income	income	NOUN
ijtc-422	63	78	tax	tax	NOUN
ijtc-422	63	79	25	25	NUM
ijtc-422	63	80	;	;	PUNCT
ijtc-422	63	81	and	and	CCONJ
ijtc-422	63	82	(	(	PUNCT
ijtc-422	63	83	f	f	X
ijtc-422	63	84	)	)	PUNCT
ijtc-422	63	85	adjustment	adjustment	NOUN
ijtc-422	63	86	of	of	ADP
ijtc-422	63	87	preliminary	preliminary	ADJ
ijtc-422	63	88	return	return	NOUN
ijtc-422	63	89	incentives	incentive	NOUN
ijtc-422	63	90	of	of	ADP
ijtc-422	63	91	a	a	DET
ijtc-422	63	92	maximum	maximum	NOUN
ijtc-422	63	93	of	of	ADP
ijtc-422	63	94	idr	idr	PROPN
ijtc-422	63	95	5	5	NUM
ijtc-422	63	96	billion	billion	NUM
ijtc-422	63	97	for	for	ADP
ijtc-422	63	98	vat	vat	NOUN
ijtc-422	63	99	.	.	PUNCT
ijtc-422	64	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	64	2	evaluation	evaluation	NOUN
ijtc-422	64	3	of	of	ADP
ijtc-422	64	4	the	the	DET
ijtc-422	64	5	utilization	utilization	NOUN
ijtc-422	64	6	of	of	ADP
ijtc-422	64	7	tax	tax	NOUN
ijtc-422	64	8	incentive	incentive	NOUN
ijtc-422	64	9	policies	policy	NOUN
ijtc-422	64	10	during	during	ADP
ijtc-422	64	11	the	the	DET
ijtc-422	64	12	covid-19	covid-19	PROPN
ijtc-422	64	13	pandemic	pandemic	NOUN
ijtc-422	64	14	in	in	ADP
ijtc-422	64	15	the	the	DET
ijtc-422	64	16	framework	framework	NOUN
ijtc-422	64	17	of	of	ADP
ijtc-422	64	18	national	national	ADJ
ijtc-422	64	19	economic	economic	ADJ
ijtc-422	64	20	recovery	recovery	NOUN
ijtc-422	64	21	kumala	kumala	NOUN
ijtc-422	64	22	and	and	CCONJ
ijtc-422	64	23	bakar	bakar	PROPN
ijtc-422	64	24	16	16	NUM
ijtc-422	64	25	|	|	ADV
ijtc-422	64	26	ilomata	ilomata	PROPN
ijtc-422	64	27	international	international	ADJ
ijtc-422	64	28	journal	journal	NOUN
ijtc-422	64	29	of	of	ADP
ijtc-422	64	30	tax	tax	PROPN
ijtc-422	64	31	&	&	CCONJ
ijtc-422	64	32	accounting	accounting	NOUN
ijtc-422	64	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	64	34	until	until	ADP
ijtc-422	64	35	now	now	ADV
ijtc-422	64	36	,	,	PUNCT
ijtc-422	64	37	indonesia	indonesia	PROPN
ijtc-422	64	38	still	still	ADV
ijtc-422	64	39	faces	face	VERB
ijtc-422	64	40	covid-19	covid-19	PROPN
ijtc-422	64	41	and	and	CCONJ
ijtc-422	64	42	is	be	AUX
ijtc-422	64	43	still	still	ADV
ijtc-422	64	44	in	in	ADP
ijtc-422	64	45	the	the	DET
ijtc-422	64	46	process	process	NOUN
ijtc-422	64	47	of	of	ADP
ijtc-422	64	48	economic	economic	ADJ
ijtc-422	64	49	recovery	recovery	NOUN
ijtc-422	64	50	.	.	PUNCT
ijtc-422	65	1	however	however	ADV
ijtc-422	65	2	,	,	PUNCT
ijtc-422	65	3	the	the	DET
ijtc-422	65	4	directorate	directorate	ADJ
ijtc-422	65	5	general	general	NOUN
ijtc-422	65	6	of	of	ADP
ijtc-422	65	7	taxes	taxis	NOUN
ijtc-422	65	8	(	(	PUNCT
ijtc-422	65	9	dgt	dgt	NOUN
ijtc-422	65	10	)	)	PUNCT
ijtc-422	65	11	was	be	AUX
ijtc-422	65	12	able	able	ADJ
ijtc-422	65	13	to	to	PART
ijtc-422	65	14	achieve	achieve	VERB
ijtc-422	65	15	the	the	DET
ijtc-422	65	16	target	target	NOUN
ijtc-422	65	17	of	of	ADP
ijtc-422	65	18	100	100	NUM
ijtc-422	65	19	%	%	NOUN
ijtc-422	65	20	tax	tax	NOUN
ijtc-422	65	21	revenue	revenue	NOUN
ijtc-422	65	22	according	accord	VERB
ijtc-422	65	23	to	to	ADP
ijtc-422	65	24	the	the	DET
ijtc-422	65	25	target	target	NOUN
ijtc-422	65	26	mandated	mandate	VERB
ijtc-422	65	27	in	in	ADP
ijtc-422	65	28	the	the	DET
ijtc-422	65	29	2021	2021	NUM
ijtc-422	65	30	state	state	NOUN
ijtc-422	65	31	budget	budget	NOUN
ijtc-422	65	32	even	even	ADV
ijtc-422	65	33	before	before	ADP
ijtc-422	65	34	the	the	DET
ijtc-422	65	35	close	close	NOUN
ijtc-422	65	36	of	of	ADP
ijtc-422	65	37	the	the	DET
ijtc-422	65	38	year	year	NOUN
ijtc-422	65	39	.	.	PUNCT
ijtc-422	66	1	as	as	ADP
ijtc-422	66	2	of	of	ADP
ijtc-422	66	3	december	december	PROPN
ijtc-422	66	4	26	26	NUM
ijtc-422	66	5	,	,	PUNCT
ijtc-422	66	6	2021	2021	NUM
ijtc-422	66	7	,	,	PUNCT
ijtc-422	66	8	dgt	dgt	PROPN
ijtc-422	66	9	has	have	AUX
ijtc-422	66	10	recorded	record	VERB
ijtc-422	66	11	a	a	DET
ijtc-422	66	12	net	net	ADJ
ijtc-422	66	13	amount	amount	NOUN
ijtc-422	66	14	of	of	ADP
ijtc-422	66	15	tax	tax	NOUN
ijtc-422	66	16	revenue	revenue	NOUN
ijtc-422	66	17	of	of	ADP
ijtc-422	66	18	idr	idr	PROPN
ijtc-422	66	19	1,231.87	1,231.87	NUM
ijtc-422	66	20	trillion	trillion	NUM
ijtc-422	66	21	.	.	PUNCT
ijtc-422	67	1	thus	thus	ADV
ijtc-422	67	2	,	,	PUNCT
ijtc-422	67	3	tax	tax	NOUN
ijtc-422	67	4	revenues	revenue	NOUN
ijtc-422	67	5	have	have	AUX
ijtc-422	67	6	met	meet	VERB
ijtc-422	67	7	the	the	DET
ijtc-422	67	8	mandated	mandate	VERB
ijtc-422	67	9	target	target	NOUN
ijtc-422	67	10	in	in	ADP
ijtc-422	67	11	the	the	DET
ijtc-422	67	12	2021	2021	NUM
ijtc-422	67	13	state	state	NOUN
ijtc-422	67	14	budget	budget	NOUN
ijtc-422	67	15	of	of	ADP
ijtc-422	67	16	idr	idr	PROPN
ijtc-422	67	17	1,229.6	1,229.6	NUM
ijtc-422	67	18	trillion	trillion	NUM
ijtc-422	67	19	and	and	CCONJ
ijtc-422	67	20	there	there	PRON
ijtc-422	67	21	will	will	AUX
ijtc-422	67	22	even	even	ADV
ijtc-422	67	23	still	still	ADV
ijtc-422	67	24	be	be	AUX
ijtc-422	67	25	an	an	DET
ijtc-422	67	26	increase	increase	NOUN
ijtc-422	67	27	until	until	ADP
ijtc-422	67	28	the	the	DET
ijtc-422	67	29	close	close	NOUN
ijtc-422	67	30	on	on	ADP
ijtc-422	67	31	december	december	PROPN
ijtc-422	67	32	31	31	NUM
ijtc-422	67	33	.	.	PUNCT
ijtc-422	68	1	this	this	DET
ijtc-422	68	2	achievement	achievement	NOUN
ijtc-422	68	3	is	be	AUX
ijtc-422	68	4	thanks	thank	NOUN
ijtc-422	68	5	to	to	ADP
ijtc-422	68	6	the	the	DET
ijtc-422	68	7	contributions	contribution	NOUN
ijtc-422	68	8	of	of	ADP
ijtc-422	68	9	all	all	DET
ijtc-422	68	10	taxpayers	taxpayer	NOUN
ijtc-422	68	11	who	who	PRON
ijtc-422	68	12	continue	continue	VERB
ijtc-422	68	13	to	to	PART
ijtc-422	68	14	be	be	AUX
ijtc-422	68	15	committed	commit	VERB
ijtc-422	68	16	to	to	ADP
ijtc-422	68	17	supporting	support	VERB
ijtc-422	68	18	the	the	DET
ijtc-422	68	19	nation	nation	NOUN
ijtc-422	68	20	and	and	CCONJ
ijtc-422	68	21	state	state	NOUN
ijtc-422	68	22	by	by	ADP
ijtc-422	68	23	paying	pay	VERB
ijtc-422	68	24	taxes	taxis	NOUN
ijtc-422	68	25	.	.	PUNCT
ijtc-422	69	1	director	director	NOUN
ijtc-422	69	2	general	general	ADJ
ijtc-422	69	3	of	of	ADP
ijtc-422	69	4	taxes	taxis	NOUN
ijtc-422	69	5	suryo	suryo	NOUN
ijtc-422	69	6	utomo	utomo	NOUN
ijtc-422	69	7	reported	report	VERB
ijtc-422	69	8	that	that	SCONJ
ijtc-422	69	9	a	a	DET
ijtc-422	69	10	total	total	NOUN
ijtc-422	69	11	of	of	ADP
ijtc-422	69	12	138	138	NUM
ijtc-422	69	13	tax	tax	NOUN
ijtc-422	69	14	service	service	NOUN
ijtc-422	69	15	offices	office	NOUN
ijtc-422	69	16	(	(	PUNCT
ijtc-422	69	17	kpp	kpp	X
ijtc-422	69	18	)	)	PUNCT
ijtc-422	69	19	throughout	throughout	ADP
ijtc-422	69	20	indonesia	indonesia	PROPN
ijtc-422	69	21	managed	manage	VERB
ijtc-422	69	22	to	to	PART
ijtc-422	69	23	achieve	achieve	VERB
ijtc-422	69	24	the	the	DET
ijtc-422	69	25	target	target	NOUN
ijtc-422	69	26	of	of	ADP
ijtc-422	69	27	tax	tax	NOUN
ijtc-422	69	28	revenues	revenue	NOUN
ijtc-422	69	29	of	of	ADP
ijtc-422	69	30	more	more	ADJ
ijtc-422	69	31	than	than	ADP
ijtc-422	69	32	100	100	NUM
ijtc-422	69	33	%	%	NOUN
ijtc-422	69	34	of	of	ADP
ijtc-422	69	35	the	the	DET
ijtc-422	69	36	target	target	NOUN
ijtc-422	69	37	set	set	VERB
ijtc-422	69	38	in	in	ADP
ijtc-422	69	39	each	each	DET
ijtc-422	69	40	office	office	NOUN
ijtc-422	69	41	.	.	PUNCT
ijtc-422	70	1	a	a	DET
ijtc-422	70	2	total	total	NOUN
ijtc-422	70	3	of	of	ADP
ijtc-422	70	4	seven	seven	NUM
ijtc-422	70	5	regional	regional	ADJ
ijtc-422	70	6	offices	office	NOUN
ijtc-422	70	7	also	also	ADV
ijtc-422	70	8	managed	manage	VERB
ijtc-422	70	9	to	to	PART
ijtc-422	70	10	contribute	contribute	VERB
ijtc-422	70	11	more	more	ADJ
ijtc-422	70	12	than	than	ADP
ijtc-422	70	13	100	100	NUM
ijtc-422	70	14	%	%	NOUN
ijtc-422	70	15	achievements	achievement	NOUN
ijtc-422	70	16	,	,	PUNCT
ijtc-422	70	17	namely	namely	ADV
ijtc-422	70	18	regional	regional	ADJ
ijtc-422	70	19	offices	office	NOUN
ijtc-422	70	20	dgt	dgt	PROPN
ijtc-422	70	21	south	south	PROPN
ijtc-422	70	22	jakarta	jakarta	PROPN
ijtc-422	70	23	i	i	PROPN
ijtc-422	70	24	,	,	PUNCT
ijtc-422	70	25	regional	regional	ADJ
ijtc-422	70	26	offices	office	NOUN
ijtc-422	70	27	dgt	dgt	PROPN
ijtc-422	70	28	big	big	ADJ
ijtc-422	70	29	taxpayer	taxpayer	NOUN
ijtc-422	70	30	,	,	PUNCT
ijtc-422	70	31	regional	regional	ADJ
ijtc-422	70	32	offices	office	NOUN
ijtc-422	70	33	dgt	dgt	PROPN
ijtc-422	70	34	special	special	NOUN
ijtc-422	70	35	of	of	ADP
ijtc-422	70	36	jakarta	jakarta	PROPN
ijtc-422	70	37	,	,	PUNCT
ijtc-422	70	38	regional	regional	ADJ
ijtc-422	70	39	offices	office	NOUN
ijtc-422	70	40	dgt	dgt	PROPN
ijtc-422	70	41	north	north	NOUN
ijtc-422	70	42	sulawesi	sulawesi	PROPN
ijtc-422	70	43	,	,	PUNCT
ijtc-422	70	44	central	central	ADJ
ijtc-422	70	45	,	,	PUNCT
ijtc-422	70	46	gorontalo	gorontalo	NOUN
ijtc-422	70	47	,	,	PUNCT
ijtc-422	70	48	and	and	CCONJ
ijtc-422	70	49	north	north	PROPN
ijtc-422	70	50	maluku	maluku	PROPN
ijtc-422	70	51	,	,	PUNCT
ijtc-422	70	52	regional	regional	ADJ
ijtc-422	70	53	offices	office	NOUN
ijtc-422	70	54	dgt	dgt	PROPN
ijtc-422	70	55	west	west	PROPN
ijtc-422	70	56	kalimantan	kalimantan	PROPN
ijtc-422	70	57	,	,	PUNCT
ijtc-422	70	58	regional	regional	ADJ
ijtc-422	70	59	offices	office	NOUN
ijtc-422	70	60	dgt	dgt	PROPN
ijtc-422	70	61	south	south	NOUN
ijtc-422	70	62	and	and	CCONJ
ijtc-422	70	63	central	central	ADJ
ijtc-422	70	64	kalimantan	kalimantan	PROPN
ijtc-422	70	65	,	,	PUNCT
ijtc-422	70	66	and	and	CCONJ
ijtc-422	70	67	regional	regional	ADJ
ijtc-422	70	68	offices	office	NOUN
ijtc-422	70	69	dgt	dgt	PROPN
ijtc-422	70	70	north	north	PROPN
ijtc-422	70	71	jakarta	jakarta	PROPN
ijtc-422	70	72	.	.	PUNCT
ijtc-422	71	1	that	that	PRON
ijtc-422	71	2	is	be	AUX
ijtc-422	71	3	,	,	PUNCT
ijtc-422	71	4	the	the	DET
ijtc-422	71	5	achievement	achievement	NOUN
ijtc-422	71	6	of	of	ADP
ijtc-422	71	7	tax	tax	NOUN
ijtc-422	71	8	revenues	revenue	NOUN
ijtc-422	71	9	that	that	PRON
ijtc-422	71	10	continue	continue	VERB
ijtc-422	71	11	to	to	PART
ijtc-422	71	12	show	show	VERB
ijtc-422	71	13	improvement	improvement	NOUN
ijtc-422	71	14	efforts	effort	NOUN
ijtc-422	71	15	must	must	AUX
ijtc-422	71	16	be	be	AUX
ijtc-422	71	17	maintained	maintain	VERB
ijtc-422	71	18	momentum	momentum	NOUN
ijtc-422	71	19	,	,	PUNCT
ijtc-422	71	20	in	in	ADP
ijtc-422	71	21	order	order	NOUN
ijtc-422	71	22	to	to	PART
ijtc-422	71	23	continue	continue	VERB
ijtc-422	71	24	to	to	ADP
ijtc-422	71	25	the	the	DET
ijtc-422	71	26	2022	2022	NUM
ijtc-422	71	27	state	state	NOUN
ijtc-422	71	28	budget	budget	NOUN
ijtc-422	71	29	.	.	PUNCT
ijtc-422	72	1	one	one	NUM
ijtc-422	72	2	of	of	ADP
ijtc-422	72	3	the	the	DET
ijtc-422	72	4	focus	focus	NOUN
ijtc-422	72	5	of	of	ADP
ijtc-422	72	6	the	the	DET
ijtc-422	72	7	country	country	NOUN
ijtc-422	72	8	is	be	AUX
ijtc-422	72	9	adrift	adrift	ADJ
ijtc-422	72	10	of	of	ADP
ijtc-422	72	11	tax	tax	NOUN
ijtc-422	72	12	policy	policy	NOUN
ijtc-422	72	13	.	.	PUNCT
ijtc-422	73	1	some	some	DET
ijtc-422	73	2	countries	country	NOUN
ijtc-422	73	3	issue	issue	VERB
ijtc-422	73	4	various	various	ADJ
ijtc-422	73	5	tax	tax	NOUN
ijtc-422	73	6	relaxation	relaxation	NOUN
ijtc-422	73	7	policies	policy	NOUN
ijtc-422	73	8	to	to	PART
ijtc-422	73	9	predict	predict	VERB
ijtc-422	73	10	the	the	DET
ijtc-422	73	11	use	use	NOUN
ijtc-422	73	12	of	of	ADP
ijtc-422	73	13	tax	tax	NOUN
ijtc-422	73	14	incentive	incentive	NOUN
ijtc-422	73	15	policies	policy	NOUN
ijtc-422	73	16	in	in	ADP
ijtc-422	73	17	the	the	DET
ijtc-422	73	18	wake	wake	NOUN
ijtc-422	73	19	of	of	ADP
ijtc-422	73	20	the	the	DET
ijtc-422	73	21	covid-19	covid-19	PROPN
ijtc-422	73	22	outbreak	outbreak	NOUN
ijtc-422	73	23	.	.	PUNCT
ijtc-422	74	1	including	include	VERB
ijtc-422	74	2	indonesia	indonesia	PROPN
ijtc-422	74	3	which	which	PRON
ijtc-422	74	4	implements	implement	VERB
ijtc-422	74	5	various	various	ADJ
ijtc-422	74	6	tax	tax	NOUN
ijtc-422	74	7	relaxations	relaxation	NOUN
ijtc-422	74	8	.	.	PUNCT
ijtc-422	75	1	from	from	ADP
ijtc-422	75	2	the	the	DET
ijtc-422	75	3	description	description	NOUN
ijtc-422	75	4	,	,	PUNCT
ijtc-422	75	5	the	the	DET
ijtc-422	75	6	purpose	purpose	NOUN
ijtc-422	75	7	of	of	ADP
ijtc-422	75	8	this	this	DET
ijtc-422	75	9	study	study	NOUN
ijtc-422	75	10	is	be	AUX
ijtc-422	75	11	to	to	PART
ijtc-422	75	12	find	find	VERB
ijtc-422	75	13	out	out	ADP
ijtc-422	75	14	and	and	CCONJ
ijtc-422	75	15	analyze	analyze	VERB
ijtc-422	75	16	the	the	DET
ijtc-422	75	17	evaluation	evaluation	NOUN
ijtc-422	75	18	of	of	ADP
ijtc-422	75	19	the	the	DET
ijtc-422	75	20	utilization	utilization	NOUN
ijtc-422	75	21	of	of	ADP
ijtc-422	75	22	tax	tax	NOUN
ijtc-422	75	23	incentive	incentive	NOUN
ijtc-422	75	24	policies	policy	NOUN
ijtc-422	75	25	during	during	ADP
ijtc-422	75	26	the	the	DET
ijtc-422	75	27	covid-19	covid-19	PROPN
ijtc-422	75	28	pandemic	pandemic	NOUN
ijtc-422	75	29	in	in	ADP
ijtc-422	75	30	the	the	DET
ijtc-422	75	31	framework	framework	NOUN
ijtc-422	75	32	of	of	ADP
ijtc-422	75	33	national	national	ADJ
ijtc-422	75	34	economic	economic	ADJ
ijtc-422	75	35	recovery	recovery	NOUN
ijtc-422	75	36	.	.	PUNCT
ijtc-422	76	1	method	method	VERB
ijtc-422	76	2	this	this	DET
ijtc-422	76	3	research	research	NOUN
ijtc-422	76	4	procedure	procedure	NOUN
ijtc-422	76	5	uses	use	VERB
ijtc-422	76	6	qualitative	qualitative	ADJ
ijtc-422	76	7	procedures	procedure	NOUN
ijtc-422	76	8	(	(	PUNCT
ijtc-422	76	9	creswell	creswell	PROPN
ijtc-422	76	10	,	,	PUNCT
ijtc-422	76	11	2017	2017	NUM
ijtc-422	76	12	)	)	PUNCT
ijtc-422	76	13	.	.	PUNCT
ijtc-422	77	1	qualitative	qualitative	ADJ
ijtc-422	77	2	research	research	NOUN
ijtc-422	77	3	is	be	AUX
ijtc-422	77	4	a	a	DET
ijtc-422	77	5	procedure	procedure	NOUN
ijtc-422	77	6	for	for	ADP
ijtc-422	77	7	collecting	collect	VERB
ijtc-422	77	8	and	and	CCONJ
ijtc-422	77	9	analyzing	analyze	VERB
ijtc-422	77	10	non	non	ADJ
ijtc-422	77	11	-	-	ADJ
ijtc-422	77	12	quantitative	quantitative	ADJ
ijtc-422	77	13	information	information	NOUN
ijtc-422	77	14	with	with	ADP
ijtc-422	77	15	the	the	DET
ijtc-422	77	16	aim	aim	NOUN
ijtc-422	77	17	of	of	ADP
ijtc-422	77	18	studying	study	VERB
ijtc-422	77	19	social	social	ADJ
ijtc-422	77	20	bonds	bond	NOUN
ijtc-422	77	21	and	and	CCONJ
ijtc-422	77	22	reality	reality	NOUN
ijtc-422	77	23	stories	story	NOUN
ijtc-422	77	24	felt	feel	VERB
ijtc-422	77	25	by	by	ADP
ijtc-422	77	26	informants	informant	NOUN
ijtc-422	77	27	(	(	PUNCT
ijtc-422	77	28	nunfam	nunfam	NOUN
ijtc-422	77	29	,	,	PUNCT
ijtc-422	77	30	2021	2021	NUM
ijtc-422	77	31	)	)	PUNCT
ijtc-422	77	32	.	.	PUNCT
ijtc-422	78	1	qualitative	qualitative	ADJ
ijtc-422	78	2	research	research	NOUN
ijtc-422	78	3	is	be	AUX
ijtc-422	78	4	research	research	NOUN
ijtc-422	78	5	that	that	PRON
ijtc-422	78	6	means	mean	VERB
ijtc-422	78	7	to	to	PART
ijtc-422	78	8	understand	understand	VERB
ijtc-422	78	9	events	event	NOUN
ijtc-422	78	10	about	about	ADP
ijtc-422	78	11	what	what	PRON
ijtc-422	78	12	is	be	AUX
ijtc-422	78	13	felt	feel	VERB
ijtc-422	78	14	by	by	ADP
ijtc-422	78	15	the	the	DET
ijtc-422	78	16	research	research	NOUN
ijtc-422	78	17	theme	theme	NOUN
ijtc-422	78	18	such	such	ADJ
ijtc-422	78	19	as	as	ADP
ijtc-422	78	20	attitudes	attitude	NOUN
ijtc-422	78	21	,	,	PUNCT
ijtc-422	78	22	assumptions	assumption	NOUN
ijtc-422	78	23	,	,	PUNCT
ijtc-422	78	24	encouragement	encouragement	NOUN
ijtc-422	78	25	,	,	PUNCT
ijtc-422	78	26	actions	action	NOUN
ijtc-422	78	27	,	,	PUNCT
ijtc-422	78	28	and	and	CCONJ
ijtc-422	78	29	others	other	NOUN
ijtc-422	78	30	in	in	ADP
ijtc-422	78	31	a	a	DET
ijtc-422	78	32	holistic	holistic	ADJ
ijtc-422	78	33	way	way	NOUN
ijtc-422	78	34	,	,	PUNCT
ijtc-422	78	35	and	and	CCONJ
ijtc-422	78	36	with	with	ADP
ijtc-422	78	37	the	the	DET
ijtc-422	78	38	method	method	NOUN
ijtc-422	78	39	of	of	ADP
ijtc-422	78	40	stories	story	NOUN
ijtc-422	78	41	in	in	ADP
ijtc-422	78	42	the	the	DET
ijtc-422	78	43	form	form	NOUN
ijtc-422	78	44	of	of	ADP
ijtc-422	78	45	words	word	NOUN
ijtc-422	78	46	and	and	CCONJ
ijtc-422	78	47	language	language	NOUN
ijtc-422	78	48	,	,	PUNCT
ijtc-422	78	49	in	in	ADP
ijtc-422	78	50	a	a	DET
ijtc-422	78	51	special	special	ADJ
ijtc-422	78	52	condition	condition	NOUN
ijtc-422	78	53	that	that	PRON
ijtc-422	78	54	is	be	AUX
ijtc-422	78	55	natural	natural	ADJ
ijtc-422	78	56	and	and	CCONJ
ijtc-422	78	57	by	by	ADP
ijtc-422	78	58	using	use	VERB
ijtc-422	78	59	various	various	ADJ
ijtc-422	78	60	natural	natural	ADJ
ijtc-422	78	61	ordinances	ordinance	NOUN
ijtc-422	78	62	(	(	PUNCT
ijtc-422	78	63	sugiyono	sugiyono	NOUN
ijtc-422	78	64	,	,	PUNCT
ijtc-422	78	65	2019	2019	NUM
ijtc-422	78	66	)	)	PUNCT
ijtc-422	78	67	.	.	PUNCT
ijtc-422	79	1	in	in	ADP
ijtc-422	79	2	this	this	DET
ijtc-422	79	3	research	research	NOUN
ijtc-422	79	4	,	,	PUNCT
ijtc-422	79	5	researchers	researcher	NOUN
ijtc-422	79	6	sorted	sort	VERB
ijtc-422	79	7	using	use	VERB
ijtc-422	79	8	a	a	DET
ijtc-422	79	9	type	type	NOUN
ijtc-422	79	10	of	of	ADP
ijtc-422	79	11	descriptive	descriptive	ADJ
ijtc-422	79	12	research	research	NOUN
ijtc-422	79	13	,	,	PUNCT
ijtc-422	79	14	is	be	AUX
ijtc-422	79	15	to	to	PART
ijtc-422	79	16	make	make	VERB
ijtc-422	79	17	a	a	DET
ijtc-422	79	18	tower	tower	NOUN
ijtc-422	79	19	of	of	ADP
ijtc-422	79	20	events	event	NOUN
ijtc-422	79	21	whose	whose	DET
ijtc-422	79	22	operationalization	operationalization	NOUN
ijtc-422	79	23	revolves	revolve	VERB
ijtc-422	79	24	around	around	ADP
ijtc-422	79	25	the	the	DET
ijtc-422	79	26	collection	collection	NOUN
ijtc-422	79	27	of	of	ADP
ijtc-422	79	28	information	information	NOUN
ijtc-422	79	29	,	,	PUNCT
ijtc-422	79	30	information	information	NOUN
ijtc-422	79	31	work	work	NOUN
ijtc-422	79	32	and	and	CCONJ
ijtc-422	79	33	understanding	understanding	NOUN
ijtc-422	79	34	of	of	ADP
ijtc-422	79	35	information	information	NOUN
ijtc-422	79	36	that	that	PRON
ijtc-422	79	37	is	be	AUX
ijtc-422	79	38	given	give	VERB
ijtc-422	79	39	meaning	meaning	NOUN
ijtc-422	79	40	in	in	ADP
ijtc-422	79	41	a	a	DET
ijtc-422	79	42	logical	logical	ADJ
ijtc-422	79	43	way	way	NOUN
ijtc-422	79	44	by	by	ADP
ijtc-422	79	45	always	always	ADV
ijtc-422	79	46	grasping	grasp	VERB
ijtc-422	79	47	the	the	DET
ijtc-422	79	48	principles	principle	NOUN
ijtc-422	79	49	of	of	ADP
ijtc-422	79	50	common	common	ADJ
ijtc-422	79	51	sense	sense	NOUN
ijtc-422	79	52	as	as	ADP
ijtc-422	79	53	a	a	DET
ijtc-422	79	54	result	result	NOUN
ijtc-422	79	55	of	of	ADP
ijtc-422	79	56	creating	create	VERB
ijtc-422	79	57	holistic	holistic	ADJ
ijtc-422	79	58	conclusions	conclusion	NOUN
ijtc-422	79	59	.	.	PUNCT
ijtc-422	80	1	information	information	NOUN
ijtc-422	80	2	can	can	AUX
ijtc-422	80	3	be	be	AUX
ijtc-422	80	4	through	through	ADP
ijtc-422	80	5	literary	literary	ADJ
ijtc-422	80	6	research	research	NOUN
ijtc-422	80	7	,	,	PUNCT
ijtc-422	80	8	by	by	ADP
ijtc-422	80	9	reading	read	VERB
ijtc-422	80	10	and	and	CCONJ
ijtc-422	80	11	observing	observe	VERB
ijtc-422	80	12	and	and	CCONJ
ijtc-422	80	13	analyzing	analyze	VERB
ijtc-422	80	14	various	various	ADJ
ijtc-422	80	15	references	reference	NOUN
ijtc-422	80	16	,	,	PUNCT
ijtc-422	80	17	both	both	CCONJ
ijtc-422	80	18	in	in	ADP
ijtc-422	80	19	the	the	DET
ijtc-422	80	20	form	form	NOUN
ijtc-422	80	21	of	of	ADP
ijtc-422	80	22	archives	archive	NOUN
ijtc-422	80	23	,	,	PUNCT
ijtc-422	80	24	newsletters	newsletter	NOUN
ijtc-422	80	25	,	,	PUNCT
ijtc-422	80	26	publishing	publish	VERB
ijtc-422	80	27	information	information	NOUN
ijtc-422	80	28	from	from	ADP
ijtc-422	80	29	the	the	DET
ijtc-422	80	30	ministry	ministry	PROPN
ijtc-422	80	31	of	of	ADP
ijtc-422	80	32	finance	finance	NOUN
ijtc-422	80	33	or	or	CCONJ
ijtc-422	80	34	from	from	ADP
ijtc-422	80	35	legal	legal	ADJ
ijtc-422	80	36	websites	website	NOUN
ijtc-422	80	37	.	.	PUNCT
ijtc-422	81	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	81	2	evaluation	evaluation	NOUN
ijtc-422	81	3	of	of	ADP
ijtc-422	81	4	the	the	DET
ijtc-422	81	5	utilization	utilization	NOUN
ijtc-422	81	6	of	of	ADP
ijtc-422	81	7	tax	tax	NOUN
ijtc-422	81	8	incentive	incentive	NOUN
ijtc-422	81	9	policies	policy	NOUN
ijtc-422	81	10	during	during	ADP
ijtc-422	81	11	the	the	DET
ijtc-422	81	12	covid-19	covid-19	PROPN
ijtc-422	81	13	pandemic	pandemic	NOUN
ijtc-422	81	14	in	in	ADP
ijtc-422	81	15	the	the	DET
ijtc-422	81	16	framework	framework	NOUN
ijtc-422	81	17	of	of	ADP
ijtc-422	81	18	national	national	ADJ
ijtc-422	81	19	economic	economic	ADJ
ijtc-422	81	20	recovery	recovery	NOUN
ijtc-422	81	21	kumala	kumala	NOUN
ijtc-422	81	22	and	and	CCONJ
ijtc-422	81	23	bakar	bakar	PROPN
ijtc-422	81	24	17	17	NUM
ijtc-422	81	25	|	|	ADV
ijtc-422	81	26	ilomata	ilomata	PROPN
ijtc-422	81	27	international	international	ADJ
ijtc-422	81	28	journal	journal	NOUN
ijtc-422	81	29	of	of	ADP
ijtc-422	81	30	tax	tax	PROPN
ijtc-422	81	31	&	&	CCONJ
ijtc-422	81	32	accounting	accounting	PROPN
ijtc-422	81	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	81	34	result	result	NOUN
ijtc-422	81	35	and	and	CCONJ
ijtc-422	81	36	discussion	discussion	NOUN
ijtc-422	81	37	evaluation	evaluation	NOUN
ijtc-422	81	38	of	of	ADP
ijtc-422	81	39	tax	tax	NOUN
ijtc-422	81	40	incentive	incentive	NOUN
ijtc-422	81	41	performance	performance	NOUN
ijtc-422	81	42	2020	2020	NUM
ijtc-422	81	43	the	the	DET
ijtc-422	81	44	ministry	ministry	PROPN
ijtc-422	81	45	of	of	ADP
ijtc-422	81	46	finance	finance	PROPN
ijtc-422	81	47	noted	note	VERB
ijtc-422	81	48	that	that	SCONJ
ijtc-422	81	49	tax	tax	NOUN
ijtc-422	81	50	revenues	revenue	NOUN
ijtc-422	81	51	in	in	ADP
ijtc-422	81	52	2020	2020	NUM
ijtc-422	81	53	contracted	contract	VERB
ijtc-422	81	54	quite	quite	ADV
ijtc-422	81	55	deeply	deeply	ADV
ijtc-422	81	56	by	by	ADP
ijtc-422	81	57	19.7	19.7	NUM
ijtc-422	81	58	%	%	NOUN
ijtc-422	81	59	(	(	PUNCT
ijtc-422	81	60	yoy	yoy	NOUN
ijtc-422	81	61	)	)	PUNCT
ijtc-422	81	62	.	.	PUNCT
ijtc-422	82	1	this	this	PRON
ijtc-422	82	2	is	be	AUX
ijtc-422	82	3	as	as	ADP
ijtc-422	82	4	a	a	DET
ijtc-422	82	5	result	result	NOUN
ijtc-422	82	6	of	of	ADP
ijtc-422	82	7	the	the	DET
ijtc-422	82	8	covid-19	covid-19	PROPN
ijtc-422	82	9	pandemic	pandemic	NOUN
ijtc-422	82	10	as	as	ADV
ijtc-422	82	11	well	well	ADV
ijtc-422	82	12	as	as	ADP
ijtc-422	82	13	the	the	DET
ijtc-422	82	14	provision	provision	NOUN
ijtc-422	82	15	of	of	ADP
ijtc-422	82	16	tax	tax	NOUN
ijtc-422	82	17	incentives	incentive	NOUN
ijtc-422	82	18	that	that	PRON
ijtc-422	82	19	provide	provide	VERB
ijtc-422	82	20	significant	significant	ADJ
ijtc-422	82	21	pressure	pressure	NOUN
ijtc-422	82	22	,	,	PUNCT
ijtc-422	82	23	where	where	SCONJ
ijtc-422	82	24	these	these	DET
ijtc-422	82	25	incentives	incentive	NOUN
ijtc-422	82	26	contributed	contribute	VERB
ijtc-422	82	27	22.1	22.1	NUM
ijtc-422	82	28	%	%	NOUN
ijtc-422	82	29	to	to	ADP
ijtc-422	82	30	the	the	DET
ijtc-422	82	31	decrease	decrease	NOUN
ijtc-422	82	32	in	in	ADP
ijtc-422	82	33	tax	tax	NOUN
ijtc-422	82	34	revenues	revenue	NOUN
ijtc-422	82	35	.	.	PUNCT
ijtc-422	83	1	but	but	CCONJ
ijtc-422	83	2	tax	tax	NOUN
ijtc-422	83	3	facilities	facility	NOUN
ijtc-422	83	4	that	that	PRON
ijtc-422	83	5	aim	aim	VERB
ijtc-422	83	6	for	for	ADP
ijtc-422	83	7	business	business	NOUN
ijtc-422	83	8	recovery	recovery	NOUN
ijtc-422	83	9	are	be	AUX
ijtc-422	83	10	actually	actually	ADV
ijtc-422	83	11	underutilized	underutilize	VERB
ijtc-422	83	12	widely	widely	ADV
ijtc-422	83	13	by	by	ADP
ijtc-422	83	14	business	business	NOUN
ijtc-422	83	15	actors	actor	NOUN
ijtc-422	83	16	.	.	PUNCT
ijtc-422	84	1	the	the	DET
ijtc-422	84	2	realization	realization	NOUN
ijtc-422	84	3	of	of	ADP
ijtc-422	84	4	tax	tax	NOUN
ijtc-422	84	5	incentives	incentive	NOUN
ijtc-422	84	6	until	until	ADP
ijtc-422	84	7	december	december	PROPN
ijtc-422	84	8	2020	2020	NUM
ijtc-422	84	9	was	be	AUX
ijtc-422	84	10	recorded	record	VERB
ijtc-422	84	11	at	at	ADP
ijtc-422	84	12	idr	idr	PROPN
ijtc-422	84	13	55.03	55.03	NUM
ijtc-422	84	14	trillion	trillion	NUM
ijtc-422	84	15	or	or	CCONJ
ijtc-422	84	16	only	only	ADV
ijtc-422	84	17	56.7	56.7	NUM
ijtc-422	84	18	%	%	NOUN
ijtc-422	84	19	of	of	ADP
ijtc-422	84	20	the	the	DET
ijtc-422	84	21	total	total	NOUN
ijtc-422	84	22	budgeted	budget	VERB
ijtc-422	84	23	.	.	PUNCT
ijtc-422	85	1	figure	figure	NOUN
ijtc-422	85	2	1	1	NUM
ijtc-422	85	3	.	.	PUNCT
ijtc-422	86	1	realization	realization	NOUN
ijtc-422	86	2	of	of	ADP
ijtc-422	86	3	tax	tax	NOUN
ijtc-422	86	4	incentives	incentive	NOUN
ijtc-422	86	5	in	in	ADP
ijtc-422	86	6	the	the	DET
ijtc-422	86	7	economic	economic	ADJ
ijtc-422	86	8	recovery	recovery	NOUN
ijtc-422	86	9	program	program	NOUN
ijtc-422	86	10	2020	2020	NUM
ijtc-422	86	11	(	(	PUNCT
ijtc-422	86	12	idr	idr	PROPN
ijtc-422	86	13	trillion	trillion	NUM
ijtc-422	86	14	)	)	PUNCT
ijtc-422	86	15	source	source	NOUN
ijtc-422	86	16	:	:	PUNCT
ijtc-422	86	17	ministry	ministry	PROPN
ijtc-422	86	18	of	of	ADP
ijtc-422	86	19	finance	finance	PROPN
ijtc-422	86	20	,	,	PUNCT
ijtc-422	86	21	2022	2022	NUM
ijtc-422	86	22	from	from	ADP
ijtc-422	86	23	figure	figure	NOUN
ijtc-422	86	24	1	1	NUM
ijtc-422	86	25	explains	explain	VERB
ijtc-422	86	26	that	that	SCONJ
ijtc-422	86	27	the	the	DET
ijtc-422	86	28	lowest	low	ADJ
ijtc-422	86	29	incentive	incentive	NOUN
ijtc-422	86	30	realization	realization	NOUN
ijtc-422	86	31	is	be	AUX
ijtc-422	86	32	the	the	DET
ijtc-422	86	33	tax	tax	NOUN
ijtc-422	86	34	incentive	incentive	NOUN
ijtc-422	86	35	income	income	NOUN
ijtc-422	86	36	tax	tax	NOUN
ijtc-422	86	37	21	21	NUM
ijtc-422	86	38	borne	bear	VERB
ijtc-422	86	39	by	by	ADP
ijtc-422	86	40	the	the	DET
ijtc-422	86	41	government	government	NOUN
ijtc-422	86	42	,	,	PUNCT
ijtc-422	86	43	which	which	PRON
ijtc-422	86	44	is	be	AUX
ijtc-422	86	45	recorded	record	VERB
ijtc-422	86	46	only	only	ADV
ijtc-422	86	47	utilized	utilize	VERB
ijtc-422	86	48	at	at	ADP
ijtc-422	86	49	6.3	6.3	NUM
ijtc-422	86	50	%	%	NOUN
ijtc-422	86	51	of	of	ADP
ijtc-422	86	52	the	the	DET
ijtc-422	86	53	total	total	ADJ
ijtc-422	86	54	budget	budget	NOUN
ijtc-422	86	55	.	.	PUNCT
ijtc-422	87	1	likewise	likewise	ADV
ijtc-422	87	2	,	,	PUNCT
ijtc-422	87	3	the	the	DET
ijtc-422	87	4	final	final	ADJ
ijtc-422	87	5	income	income	NOUN
ijtc-422	87	6	tax	tax	NOUN
ijtc-422	87	7	of	of	ADP
ijtc-422	87	8	msmes	msme	NOUN
ijtc-422	87	9	which	which	PRON
ijtc-422	87	10	was	be	AUX
ijtc-422	87	11	only	only	ADV
ijtc-422	87	12	realized	realize	VERB
ijtc-422	87	13	in	in	ADP
ijtc-422	87	14	2020	2020	NUM
ijtc-422	87	15	amounted	amount	VERB
ijtc-422	87	16	to	to	ADP
ijtc-422	87	17	28	28	NUM
ijtc-422	87	18	%	%	NOUN
ijtc-422	87	19	or	or	CCONJ
ijtc-422	87	20	idr	idr	VERB
ijtc-422	87	21	0.67	0.67	NUM
ijtc-422	87	22	trillion	trillion	NUM
ijtc-422	87	23	.	.	PUNCT
ijtc-422	88	1	some	some	PRON
ijtc-422	88	2	of	of	ADP
ijtc-422	88	3	the	the	DET
ijtc-422	88	4	things	thing	NOUN
ijtc-422	88	5	that	that	PRON
ijtc-422	88	6	are	be	AUX
ijtc-422	88	7	noted	note	VERB
ijtc-422	88	8	for	for	ADP
ijtc-422	88	9	the	the	DET
ijtc-422	88	10	low	low	ADJ
ijtc-422	88	11	realization	realization	NOUN
ijtc-422	88	12	of	of	ADP
ijtc-422	88	13	tax	tax	NOUN
ijtc-422	88	14	incentives	incentive	NOUN
ijtc-422	88	15	in	in	ADP
ijtc-422	88	16	2020	2020	NUM
ijtc-422	88	17	include	include	VERB
ijtc-422	88	18	,	,	PUNCT
ijtc-422	88	19	first	first	ADV
ijtc-422	88	20	there	there	PRON
ijtc-422	88	21	is	be	VERB
ijtc-422	88	22	the	the	DET
ijtc-422	88	23	issue	issue	NOUN
ijtc-422	88	24	of	of	ADP
ijtc-422	88	25	trust	trust	NOUN
ijtc-422	88	26	in	in	ADP
ijtc-422	88	27	tax	tax	NOUN
ijtc-422	88	28	authorities	authority	NOUN
ijtc-422	88	29	that	that	SCONJ
ijtc-422	88	30	by	by	ADP
ijtc-422	88	31	utilizing	utilize	VERB
ijtc-422	88	32	tax	tax	NOUN
ijtc-422	88	33	incentives	incentive	NOUN
ijtc-422	88	34	can	can	AUX
ijtc-422	88	35	pose	pose	VERB
ijtc-422	88	36	risks	risk	NOUN
ijtc-422	88	37	.	.	PUNCT
ijtc-422	89	1	as	as	SCONJ
ijtc-422	89	2	stated	state	VERB
ijtc-422	89	3	by	by	ADP
ijtc-422	89	4	tax	tax	NOUN
ijtc-422	89	5	observer	observer	NOUN
ijtc-422	89	6	centre	centre	NOUN
ijtc-422	89	7	for	for	ADP
ijtc-422	89	8	indonesia	indonesia	PROPN
ijtc-422	89	9	taxation	taxation	NOUN
ijtc-422	89	10	analysis	analysis	NOUN
ijtc-422	89	11	(	(	PUNCT
ijtc-422	89	12	cita	cita	PROPN
ijtc-422	89	13	)	)	PUNCT
ijtc-422	89	14	that	that	SCONJ
ijtc-422	89	15	the	the	DET
ijtc-422	89	16	employee	employee	NOUN
ijtc-422	89	17	tax	tax	NOUN
ijtc-422	89	18	incentive	incentive	NOUN
ijtc-422	89	19	scheme	scheme	NOUN
ijtc-422	89	20	only	only	ADV
ijtc-422	89	21	benefits	benefit	VERB
ijtc-422	89	22	employees	employee	NOUN
ijtc-422	89	23	,	,	PUNCT
ijtc-422	89	24	while	while	SCONJ
ijtc-422	89	25	for	for	ADP
ijtc-422	89	26	companies	company	NOUN
ijtc-422	89	27	this	this	DET
ijtc-422	89	28	scheme	scheme	NOUN
ijtc-422	89	29	is	be	AUX
ijtc-422	89	30	less	less	ADV
ijtc-422	89	31	attractive	attractive	ADJ
ijtc-422	89	32	because	because	SCONJ
ijtc-422	89	33	it	it	PRON
ijtc-422	89	34	is	be	AUX
ijtc-422	89	35	considered	consider	VERB
ijtc-422	89	36	to	to	PART
ijtc-422	89	37	pose	pose	VERB
ijtc-422	89	38	risks	risk	NOUN
ijtc-422	89	39	.	.	PUNCT
ijtc-422	90	1	seeing	see	VERB
ijtc-422	90	2	the	the	DET
ijtc-422	90	3	tax	tax	NOUN
ijtc-422	90	4	system	system	NOUN
ijtc-422	90	5	is	be	AUX
ijtc-422	90	6	already	already	ADV
ijtc-422	90	7	in	in	ADP
ijtc-422	90	8	the	the	DET
ijtc-422	90	9	form	form	NOUN
ijtc-422	90	10	of	of	ADP
ijtc-422	90	11	reporting	reporting	NOUN
ijtc-422	90	12	,	,	PUNCT
ijtc-422	90	13	then	then	ADV
ijtc-422	90	14	there	there	PRON
ijtc-422	90	15	is	be	VERB
ijtc-422	90	16	a	a	DET
ijtc-422	90	17	possibility	possibility	NOUN
ijtc-422	90	18	that	that	SCONJ
ijtc-422	90	19	taxpayers	taxpayer	NOUN
ijtc-422	90	20	can	can	AUX
ijtc-422	90	21	be	be	AUX
ijtc-422	90	22	checked	check	VERB
ijtc-422	90	23	for	for	ADP
ijtc-422	90	24	the	the	DET
ijtc-422	90	25	future	future	NOUN
ijtc-422	90	26	.	.	PUNCT
ijtc-422	91	1	second	second	ADJ
ijtc-422	91	2	,	,	PUNCT
ijtc-422	91	3	socialization	socialization	NOUN
ijtc-422	91	4	is	be	AUX
ijtc-422	91	5	less	less	ADV
ijtc-422	91	6	effective	effective	ADJ
ijtc-422	91	7	than	than	ADP
ijtc-422	91	8	the	the	DET
ijtc-422	91	9	government	government	NOUN
ijtc-422	91	10	to	to	ADP
ijtc-422	91	11	the	the	DET
ijtc-422	91	12	community	community	NOUN
ijtc-422	91	13	.	.	PUNCT
ijtc-422	92	1	third	third	ADJ
ijtc-422	92	2	,	,	PUNCT
ijtc-422	92	3	the	the	DET
ijtc-422	92	4	sluggish	sluggish	ADJ
ijtc-422	92	5	economic	economic	ADJ
ijtc-422	92	6	conditions	condition	NOUN
ijtc-422	92	7	make	make	VERB
ijtc-422	92	8	the	the	DET
ijtc-422	92	9	utilization	utilization	NOUN
ijtc-422	92	10	of	of	ADP
ijtc-422	92	11	tax	tax	NOUN
ijtc-422	92	12	incentives	incentive	NOUN
ijtc-422	92	13	does	do	AUX
ijtc-422	92	14	not	not	PART
ijtc-422	92	15	run	run	VERB
ijtc-422	92	16	optimally	optimally	ADV
ijtc-422	92	17	because	because	SCONJ
ijtc-422	92	18	tax	tax	NOUN
ijtc-422	92	19	incentives	incentive	NOUN
ijtc-422	92	20	are	be	AUX
ijtc-422	92	21	not	not	PART
ijtc-422	92	22	what	what	PRON
ijtc-422	92	23	businesses	business	NOUN
ijtc-422	92	24	need	need	VERB
ijtc-422	92	25	.	.	PUNCT
ijtc-422	93	1	businesses	business	NOUN
ijtc-422	93	2	are	be	AUX
ijtc-422	93	3	more	more	ADV
ijtc-422	93	4	in	in	ADP
ijtc-422	93	5	need	need	NOUN
ijtc-422	93	6	of	of	ADP
ijtc-422	93	7	consumer	consumer	NOUN
ijtc-422	93	8	demand	demand	NOUN
ijtc-422	93	9	.	.	PUNCT
ijtc-422	94	1	evaluation	evaluation	NOUN
ijtc-422	94	2	of	of	ADP
ijtc-422	94	3	tax	tax	NOUN
ijtc-422	94	4	incentive	incentive	NOUN
ijtc-422	94	5	performance	performance	NOUN
ijtc-422	94	6	in	in	ADP
ijtc-422	94	7	2021	2021	NUM
ijtc-422	94	8	in	in	ADP
ijtc-422	94	9	the	the	DET
ijtc-422	94	10	midst	midst	NOUN
ijtc-422	94	11	of	of	ADP
ijtc-422	94	12	an	an	DET
ijtc-422	94	13	economy	economy	NOUN
ijtc-422	94	14	that	that	PRON
ijtc-422	94	15	is	be	AUX
ijtc-422	94	16	still	still	ADV
ijtc-422	94	17	beset	beset	VERB
ijtc-422	94	18	by	by	ADP
ijtc-422	94	19	uncertainty	uncertainty	NOUN
ijtc-422	94	20	due	due	ADP
ijtc-422	94	21	to	to	ADP
ijtc-422	94	22	the	the	DET
ijtc-422	94	23	pandemic	pandemic	NOUN
ijtc-422	94	24	in	in	ADP
ijtc-422	94	25	2021	2021	NUM
ijtc-422	94	26	,	,	PUNCT
ijtc-422	94	27	of	of	ADP
ijtc-422	94	28	course	course	NOUN
ijtc-422	94	29	,	,	PUNCT
ijtc-422	94	30	it	it	PRON
ijtc-422	94	31	will	will	AUX
ijtc-422	94	32	still	still	ADV
ijtc-422	94	33	erode	erode	VERB
ijtc-422	94	34	tax	tax	NOUN
ijtc-422	94	35	revenues	revenue	NOUN
ijtc-422	94	36	.	.	PUNCT
ijtc-422	95	1	reflecting	reflect	VERB
ijtc-422	95	2	from	from	ADP
ijtc-422	95	3	2020	2020	NUM
ijtc-422	95	4	,	,	PUNCT
ijtc-422	95	5	the	the	DET
ijtc-422	95	6	amount	amount	NOUN
ijtc-422	95	7	of	of	ADP
ijtc-422	95	8	tax	tax	NOUN
ijtc-422	95	9	incentive	incentive	NOUN
ijtc-422	95	10	contribution	contribution	NOUN
ijtc-422	95	11	to	to	ADP
ijtc-422	95	12	the	the	DET
ijtc-422	95	13	decrease	decrease	NOUN
ijtc-422	95	14	in	in	ADP
ijtc-422	95	15	tax	tax	NOUN
ijtc-422	95	16	revenue	revenue	NOUN
ijtc-422	95	17	is	be	AUX
ijtc-422	95	18	expected	expect	VERB
ijtc-422	95	19	to	to	PART
ijtc-422	95	20	continue	continue	VERB
ijtc-422	95	21	in	in	ADP
ijtc-422	95	22	2021	2021	NUM
ijtc-422	95	23	.	.	PUNCT
ijtc-422	96	1	in	in	ADP
ijtc-422	96	2	addition	addition	NOUN
ijtc-422	96	3	,	,	PUNCT
ijtc-422	96	4	according	accord	VERB
ijtc-422	96	5	to	to	ADP
ijtc-422	96	6	the	the	DET
ijtc-422	96	7	oecd	oecd	PROPN
ijtc-422	96	8	(	(	PUNCT
ijtc-422	96	9	2020	2020	NUM
ijtc-422	96	10	)	)	PUNCT
ijtc-422	96	11	the	the	DET
ijtc-422	96	12	provision	provision	NOUN
ijtc-422	96	13	of	of	ADP
ijtc-422	96	14	tax	tax	NOUN
ijtc-422	96	15	incentives	incentive	NOUN
ijtc-422	96	16	when	when	SCONJ
ijtc-422	96	17	pandemics	pandemic	NOUN
ijtc-422	96	18	are	be	AUX
ijtc-422	96	19	vulnerable	vulnerable	ADJ
ijtc-422	96	20	to	to	ADP
ijtc-422	96	21	abuse	abuse	NOUN
ijtc-422	96	22	and	and	CCONJ
ijtc-422	96	23	not	not	PART
ijtc-422	96	24	on	on	ADP
ijtc-422	96	25	target	target	NOUN
ijtc-422	96	26	.	.	PUNCT
ijtc-422	97	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	97	2	evaluation	evaluation	NOUN
ijtc-422	97	3	of	of	ADP
ijtc-422	97	4	the	the	DET
ijtc-422	97	5	utilization	utilization	NOUN
ijtc-422	97	6	of	of	ADP
ijtc-422	97	7	tax	tax	NOUN
ijtc-422	97	8	incentive	incentive	NOUN
ijtc-422	97	9	policies	policy	NOUN
ijtc-422	97	10	during	during	ADP
ijtc-422	97	11	the	the	DET
ijtc-422	97	12	covid-19	covid-19	PROPN
ijtc-422	97	13	pandemic	pandemic	NOUN
ijtc-422	97	14	in	in	ADP
ijtc-422	97	15	the	the	DET
ijtc-422	97	16	framework	framework	NOUN
ijtc-422	97	17	of	of	ADP
ijtc-422	97	18	national	national	ADJ
ijtc-422	97	19	economic	economic	ADJ
ijtc-422	97	20	recovery	recovery	NOUN
ijtc-422	97	21	kumala	kumala	NOUN
ijtc-422	97	22	and	and	CCONJ
ijtc-422	97	23	bakar	bakar	PROPN
ijtc-422	97	24	18	18	NUM
ijtc-422	97	25	|	|	CCONJ
ijtc-422	97	26	ilomata	ilomata	PROPN
ijtc-422	97	27	international	international	ADJ
ijtc-422	97	28	journal	journal	NOUN
ijtc-422	97	29	of	of	ADP
ijtc-422	97	30	tax	tax	PROPN
ijtc-422	97	31	&	&	CCONJ
ijtc-422	97	32	accounting	accounting	PROPN
ijtc-422	97	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-422	97	34	this	this	PRON
ijtc-422	97	35	is	be	AUX
ijtc-422	97	36	because	because	SCONJ
ijtc-422	97	37	policy	policy	NOUN
ijtc-422	97	38	making	making	NOUN
ijtc-422	97	39	is	be	AUX
ijtc-422	97	40	generally	generally	ADV
ijtc-422	97	41	done	do	VERB
ijtc-422	97	42	in	in	ADP
ijtc-422	97	43	a	a	DET
ijtc-422	97	44	short	short	ADJ
ijtc-422	97	45	time	time	NOUN
ijtc-422	97	46	and	and	CCONJ
ijtc-422	97	47	the	the	DET
ijtc-422	97	48	limitations	limitation	NOUN
ijtc-422	97	49	of	of	ADP
ijtc-422	97	50	tax	tax	NOUN
ijtc-422	97	51	authorities	authority	NOUN
ijtc-422	97	52	in	in	ADP
ijtc-422	97	53	conducting	conduct	VERB
ijtc-422	97	54	surveillance	surveillance	NOUN
ijtc-422	97	55	in	in	ADP
ijtc-422	97	56	times	time	NOUN
ijtc-422	97	57	of	of	ADP
ijtc-422	97	58	pandemic	pandemic	NOUN
ijtc-422	97	59	.	.	PUNCT
ijtc-422	98	1	the	the	DET
ijtc-422	98	2	oecd	oecd	PROPN
ijtc-422	98	3	pointed	point	VERB
ijtc-422	98	4	out	out	ADP
ijtc-422	98	5	that	that	SCONJ
ijtc-422	98	6	providing	provide	VERB
ijtc-422	98	7	employee	employee	NOUN
ijtc-422	98	8	tax	tax	NOUN
ijtc-422	98	9	incentives	incentive	NOUN
ijtc-422	98	10	provides	provide	VERB
ijtc-422	98	11	a	a	DET
ijtc-422	98	12	loophole	loophole	NOUN
ijtc-422	98	13	for	for	SCONJ
ijtc-422	98	14	some	some	DET
ijtc-422	98	15	companies	company	NOUN
ijtc-422	98	16	to	to	PART
ijtc-422	98	17	create	create	VERB
ijtc-422	98	18	fictitious	fictitious	ADJ
ijtc-422	98	19	data	datum	NOUN
ijtc-422	98	20	related	relate	VERB
ijtc-422	98	21	to	to	ADP
ijtc-422	98	22	the	the	DET
ijtc-422	98	23	number	number	NOUN
ijtc-422	98	24	of	of	ADP
ijtc-422	98	25	employees	employee	NOUN
ijtc-422	98	26	and	and	CCONJ
ijtc-422	98	27	the	the	DET
ijtc-422	98	28	amount	amount	NOUN
ijtc-422	98	29	of	of	ADP
ijtc-422	98	30	wages	wage	NOUN
ijtc-422	98	31	given	give	VERB
ijtc-422	98	32	.	.	PUNCT
ijtc-422	99	1	the	the	DET
ijtc-422	99	2	mode	mode	NOUN
ijtc-422	99	3	could	could	AUX
ijtc-422	99	4	potentially	potentially	ADV
ijtc-422	99	5	escape	escape	VERB
ijtc-422	99	6	checks	check	NOUN
ijtc-422	99	7	carried	carry	VERB
ijtc-422	99	8	out	out	ADP
ijtc-422	99	9	by	by	ADP
ijtc-422	99	10	tax	tax	NOUN
ijtc-422	99	11	authorities	authority	NOUN
ijtc-422	99	12	due	due	ADP
ijtc-422	99	13	to	to	ADP
ijtc-422	99	14	lack	lack	NOUN
ijtc-422	99	15	of	of	ADP
ijtc-422	99	16	supervision	supervision	NOUN
ijtc-422	99	17	due	due	ADP
ijtc-422	99	18	to	to	ADP
ijtc-422	99	19	remote	remote	ADJ
ijtc-422	99	20	working	working	NOUN
ijtc-422	99	21	patterns	pattern	NOUN
ijtc-422	99	22	carried	carry	VERB
ijtc-422	99	23	out	out	ADP
ijtc-422	99	24	by	by	ADP
ijtc-422	99	25	tax	tax	NOUN
ijtc-422	99	26	authorities	authority	NOUN
ijtc-422	99	27	.	.	PUNCT
ijtc-422	100	1	in	in	ADP
ijtc-422	100	2	addition	addition	NOUN
ijtc-422	100	3	to	to	ADP
ijtc-422	100	4	the	the	DET
ijtc-422	100	5	risk	risk	NOUN
ijtc-422	100	6	of	of	ADP
ijtc-422	100	7	misuse	misuse	NOUN
ijtc-422	100	8	of	of	ADP
ijtc-422	100	9	incentive	incentive	NOUN
ijtc-422	100	10	facilities	facility	NOUN
ijtc-422	100	11	,	,	PUNCT
ijtc-422	100	12	there	there	PRON
ijtc-422	100	13	are	be	VERB
ijtc-422	100	14	risks	risk	NOUN
ijtc-422	100	15	to	to	ADP
ijtc-422	100	16	data	data	NOUN
ijtc-422	100	17	security	security	NOUN
ijtc-422	100	18	systems	system	NOUN
ijtc-422	100	19	caused	cause	VERB
ijtc-422	100	20	by	by	ADP
ijtc-422	100	21	remote	remote	ADJ
ijtc-422	100	22	working	working	NOUN
ijtc-422	100	23	patterns	pattern	NOUN
ijtc-422	100	24	.	.	PUNCT
ijtc-422	101	1	the	the	DET
ijtc-422	101	2	policies	policy	NOUN
ijtc-422	101	3	of	of	ADP
ijtc-422	101	4	a	a	DET
ijtc-422	101	5	number	number	NOUN
ijtc-422	101	6	of	of	ADP
ijtc-422	101	7	countries	country	NOUN
ijtc-422	101	8	that	that	PRON
ijtc-422	101	9	enforce	enforce	VERB
ijtc-422	101	10	work	work	NOUN
ijtc-422	101	11	from	from	ADP
ijtc-422	101	12	home	home	NOUN
ijtc-422	101	13	make	make	VERB
ijtc-422	101	14	data	datum	NOUN
ijtc-422	101	15	transmission	transmission	NOUN
ijtc-422	101	16	done	do	VERB
ijtc-422	101	17	remotely	remotely	ADV
ijtc-422	101	18	using	use	VERB
ijtc-422	101	19	information	information	NOUN
ijtc-422	101	20	technology	technology	NOUN
ijtc-422	101	21	,	,	PUNCT
ijtc-422	101	22	which	which	PRON
ijtc-422	101	23	allows	allow	VERB
ijtc-422	101	24	access	access	NOUN
ijtc-422	101	25	by	by	ADP
ijtc-422	101	26	unauthorized	unauthorized	ADJ
ijtc-422	101	27	parties	party	NOUN
ijtc-422	101	28	(	(	PUNCT
ijtc-422	101	29	resti	resti	NOUN
ijtc-422	101	30	pratiwi	pratiwi	NOUN
ijtc-422	101	31	&	&	CCONJ
ijtc-422	101	32	liana	liana	PROPN
ijtc-422	101	33	,	,	PUNCT
ijtc-422	101	34	2021	2021	NUM
ijtc-422	101	35	)	)	PUNCT
ijtc-422	101	36	taxes	taxis	NOUN
ijtc-422	101	37	are	be	AUX
ijtc-422	101	38	the	the	DET
ijtc-422	101	39	backbone	backbone	NOUN
ijtc-422	101	40	of	of	ADP
ijtc-422	101	41	the	the	DET
ijtc-422	101	42	state	state	NOUN
ijtc-422	101	43	budget	budget	NOUN
ijtc-422	101	44	in	in	ADP
ijtc-422	101	45	the	the	DET
ijtc-422	101	46	handling	handling	NOUN
ijtc-422	101	47	of	of	ADP
ijtc-422	101	48	pandemics	pandemic	NOUN
ijtc-422	101	49	and	and	CCONJ
ijtc-422	101	50	economic	economic	ADJ
ijtc-422	101	51	recovery	recovery	NOUN
ijtc-422	101	52	.	.	PUNCT
ijtc-422	102	1	however	however	ADV
ijtc-422	102	2	,	,	PUNCT
ijtc-422	102	3	in	in	ADP
ijtc-422	102	4	the	the	DET
ijtc-422	102	5	midst	midst	NOUN
ijtc-422	102	6	of	of	ADP
ijtc-422	102	7	economic	economic	ADJ
ijtc-422	102	8	uncertainty	uncertainty	NOUN
ijtc-422	102	9	,	,	PUNCT
ijtc-422	102	10	taxes	taxis	NOUN
ijtc-422	102	11	that	that	PRON
ijtc-422	102	12	should	should	AUX
ijtc-422	102	13	be	be	AUX
ijtc-422	102	14	a	a	DET
ijtc-422	102	15	source	source	NOUN
ijtc-422	102	16	of	of	ADP
ijtc-422	102	17	revenue	revenue	NOUN
ijtc-422	102	18	,	,	PUNCT
ijtc-422	102	19	are	be	AUX
ijtc-422	102	20	dedicated	dedicate	VERB
ijtc-422	102	21	as	as	ADP
ijtc-422	102	22	incentives	incentive	NOUN
ijtc-422	102	23	to	to	PART
ijtc-422	102	24	help	help	VERB
ijtc-422	102	25	taxpayers	taxpayer	NOUN
ijtc-422	102	26	.	.	PUNCT
ijtc-422	103	1	therefore	therefore	ADV
ijtc-422	103	2	,	,	PUNCT
ijtc-422	103	3	the	the	DET
ijtc-422	103	4	government	government	NOUN
ijtc-422	103	5	helps	help	VERB
ijtc-422	103	6	with	with	ADP
ijtc-422	103	7	incentives	incentive	NOUN
ijtc-422	103	8	,	,	PUNCT
ijtc-422	103	9	later	later	ADV
ijtc-422	103	10	when	when	SCONJ
ijtc-422	103	11	the	the	DET
ijtc-422	103	12	normal	normal	ADJ
ijtc-422	103	13	economy	economy	NOUN
ijtc-422	103	14	of	of	ADP
ijtc-422	103	15	the	the	DET
ijtc-422	103	16	community	community	NOUN
ijtc-422	103	17	pays	pay	VERB
ijtc-422	103	18	taxes	taxis	NOUN
ijtc-422	103	19	again	again	ADV
ijtc-422	103	20	so	so	SCONJ
ijtc-422	103	21	that	that	SCONJ
ijtc-422	103	22	we	we	PRON
ijtc-422	103	23	can	can	AUX
ijtc-422	103	24	use	use	VERB
ijtc-422	103	25	it	it	PRON
ijtc-422	103	26	for	for	ADP
ijtc-422	103	27	development	development	NOUN
ijtc-422	103	28	.	.	PUNCT
ijtc-422	104	1	in	in	ADP
ijtc-422	104	2	supports	support	VERB
ijtc-422	104	3	national	national	ADJ
ijtc-422	104	4	economic	economic	ADJ
ijtc-422	104	5	recovery	recovery	NOUN
ijtc-422	104	6	programs	program	NOUN
ijtc-422	104	7	,	,	PUNCT
ijtc-422	104	8	fiscal	fiscal	ADJ
ijtc-422	104	9	policies	policy	NOUN
ijtc-422	104	10	such	such	ADJ
ijtc-422	104	11	as	as	ADP
ijtc-422	104	12	tax	tax	NOUN
ijtc-422	104	13	incentives	incentive	NOUN
ijtc-422	104	14	are	be	AUX
ijtc-422	104	15	very	very	ADV
ijtc-422	104	16	helpful	helpful	ADJ
ijtc-422	104	17	to	to	PART
ijtc-422	104	18	maintain	maintain	VERB
ijtc-422	104	19	cash	cash	NOUN
ijtc-422	104	20	flow	flow	NOUN
ijtc-422	104	21	through	through	ADP
ijtc-422	104	22	government	government	NOUN
ijtc-422	104	23	-	-	PUNCT
ijtc-422	104	24	borne	bear	VERB
ijtc-422	104	25	income	income	NOUN
ijtc-422	104	26	taxes	taxis	NOUN
ijtc-422	104	27	.	.	PUNCT
ijtc-422	105	1	the	the	DET
ijtc-422	105	2	money	money	NOUN
ijtc-422	105	3	used	use	VERB
ijtc-422	105	4	to	to	PART
ijtc-422	105	5	pay	pay	VERB
ijtc-422	105	6	taxes	taxis	NOUN
ijtc-422	105	7	is	be	AUX
ijtc-422	105	8	used	use	VERB
ijtc-422	105	9	to	to	PART
ijtc-422	105	10	become	become	VERB
ijtc-422	105	11	working	working	NOUN
ijtc-422	105	12	capital	capital	NOUN
ijtc-422	105	13	,	,	PUNCT
ijtc-422	105	14	for	for	ADP
ijtc-422	105	15	everyday	everyday	NOUN
ijtc-422	105	16	and	and	CCONJ
ijtc-422	105	17	the	the	DET
ijtc-422	105	18	hope	hope	NOUN
ijtc-422	105	19	is	be	AUX
ijtc-422	105	20	that	that	SCONJ
ijtc-422	105	21	it	it	PRON
ijtc-422	105	22	can	can	AUX
ijtc-422	105	23	survive	survive	VERB
ijtc-422	105	24	even	even	ADV
ijtc-422	105	25	as	as	SCONJ
ijtc-422	105	26	things	thing	NOUN
ijtc-422	105	27	improve	improve	VERB
ijtc-422	105	28	later	later	ADV
ijtc-422	105	29	when	when	SCONJ
ijtc-422	105	30	the	the	DET
ijtc-422	105	31	economy	economy	NOUN
ijtc-422	105	32	recovers	recover	NOUN
ijtc-422	105	33	can	can	AUX
ijtc-422	105	34	pay	pay	VERB
ijtc-422	105	35	taxes	taxis	NOUN
ijtc-422	105	36	even	even	ADV
ijtc-422	105	37	more	more	ADV
ijtc-422	105	38	strongly	strongly	ADV
ijtc-422	105	39	.	.	PUNCT
ijtc-422	106	1	on	on	ADP
ijtc-422	106	2	july	july	PROPN
ijtc-422	106	3	1	1	NUM
ijtc-422	106	4	,	,	PUNCT
ijtc-422	106	5	2021	2021	NUM
ijtc-422	106	6	,	,	PUNCT
ijtc-422	106	7	the	the	DET
ijtc-422	106	8	government	government	NOUN
ijtc-422	106	9	has	have	AUX
ijtc-422	106	10	established	establish	VERB
ijtc-422	106	11	the	the	DET
ijtc-422	106	12	minister	minister	NOUN
ijtc-422	106	13	of	of	ADP
ijtc-422	106	14	finance	finance	NOUN
ijtc-422	106	15	regulation	regulation	NOUN
ijtc-422	106	16	number	number	NOUN
ijtc-422	106	17	82	82	NUM
ijtc-422	106	18	/	/	SYM
ijtc-422	106	19	pmk.03/2021	pmk.03/2021	NOUN
ijtc-422	106	20	on	on	ADP
ijtc-422	106	21	changes	change	NOUN
ijtc-422	106	22	to	to	ADP
ijtc-422	106	23	the	the	DET
ijtc-422	106	24	minister	minister	NOUN
ijtc-422	106	25	of	of	ADP
ijtc-422	106	26	finance	finance	NOUN
ijtc-422	106	27	regulation	regulation	NOUN
ijtc-422	106	28	number	number	NOUN
ijtc-422	106	29	9	9	NUM
ijtc-422	106	30	/	/	SYM
ijtc-422	106	31	pmk.03/2021	pmk.03/2021	NOUN
ijtc-422	106	32	on	on	ADP
ijtc-422	106	33	tax	tax	NOUN
ijtc-422	106	34	incentives	incentive	NOUN
ijtc-422	106	35	for	for	ADP
ijtc-422	106	36	taxpayers	taxpayer	NOUN
ijtc-422	106	37	affected	affect	VERB
ijtc-422	106	38	by	by	ADP
ijtc-422	106	39	the	the	DET
ijtc-422	106	40	corona	corona	PROPN
ijtc-422	106	41	virus	virus	NOUN
ijtc-422	106	42	disease	disease	NOUN
ijtc-422	106	43	pandemic	pandemic	ADJ
ijtc-422	106	44	2019	2019	NUM
ijtc-422	106	45	.	.	PUNCT
ijtc-422	107	1	with	with	ADP
ijtc-422	107	2	pmk-82	pmk-82	NOUN
ijtc-422	107	3	,	,	PUNCT
ijtc-422	107	4	taxpayers	taxpayer	NOUN
ijtc-422	107	5	can	can	AUX
ijtc-422	107	6	take	take	VERB
ijtc-422	107	7	advantage	advantage	NOUN
ijtc-422	107	8	of	of	ADP
ijtc-422	107	9	incentives	incentive	NOUN
ijtc-422	107	10	until	until	ADP
ijtc-422	107	11	december	december	PROPN
ijtc-422	107	12	2021	2021	NUM
ijtc-422	107	13	.	.	PUNCT
ijtc-422	108	1	tax	tax	NOUN
ijtc-422	108	2	incentives	incentive	NOUN
ijtc-422	108	3	that	that	PRON
ijtc-422	108	4	have	have	AUX
ijtc-422	108	5	been	be	AUX
ijtc-422	108	6	utilized	utilize	VERB
ijtc-422	108	7	in	in	ADP
ijtc-422	108	8	the	the	DET
ijtc-422	108	9	framework	framework	NOUN
ijtc-422	108	10	of	of	ADP
ijtc-422	108	11	the	the	DET
ijtc-422	108	12	national	national	ADJ
ijtc-422	108	13	economic	economic	PROPN
ijtc-422	108	14	recovery	recovery	NOUN
ijtc-422	108	15	program	program	NOUN
ijtc-422	108	16	have	have	AUX
ijtc-422	108	17	reached	reach	VERB
ijtc-422	108	18	idr	idr	PROPN
ijtc-422	108	19	63.16	63.16	NUM
ijtc-422	108	20	trillion	trillion	NUM
ijtc-422	108	21	(	(	PUNCT
ijtc-422	108	22	100.5	100.5	NUM
ijtc-422	108	23	%	%	NOUN
ijtc-422	108	24	)	)	PUNCT
ijtc-422	108	25	from	from	ADP
ijtc-422	108	26	the	the	DET
ijtc-422	108	27	ceiling	ceiling	NOUN
ijtc-422	108	28	of	of	ADP
ijtc-422	108	29	idr	idr	PROPN
ijtc-422	108	30	62.83	62.83	NUM
ijtc-422	108	31	trillion	trillion	NUM
ijtc-422	108	32	.	.	PUNCT
ijtc-422	109	1	the	the	DET
ijtc-422	109	2	allocation	allocation	NOUN
ijtc-422	109	3	of	of	ADP
ijtc-422	109	4	the	the	DET
ijtc-422	109	5	utilization	utilization	NOUN
ijtc-422	109	6	of	of	ADP
ijtc-422	109	7	tax	tax	NOUN
ijtc-422	109	8	incentives	incentive	NOUN
ijtc-422	109	9	is	be	AUX
ijtc-422	109	10	as	as	SCONJ
ijtc-422	109	11	follows	follow	VERB
ijtc-422	109	12	:	:	PUNCT
ijtc-422	109	13	1	1	X
ijtc-422	109	14	.	.	X
ijtc-422	109	15	income	income	NOUN
ijtc-422	109	16	tax	tax	NOUN
ijtc-422	109	17	21	21	NUM
ijtc-422	109	18	borne	bear	VERB
ijtc-422	109	19	by	by	ADP
ijtc-422	109	20	the	the	DET
ijtc-422	109	21	government	government	NOUN
ijtc-422	109	22	for	for	ADP
ijtc-422	109	23	87,086	87,086	NUM
ijtc-422	109	24	employers	employer	NOUN
ijtc-422	109	25	.	.	PUNCT
ijtc-422	110	1	2	2	X
ijtc-422	110	2	.	.	X
ijtc-422	110	3	exemption	exemption	NOUN
ijtc-422	110	4	of	of	ADP
ijtc-422	110	5	import	import	NOUN
ijtc-422	110	6	income	income	NOUN
ijtc-422	110	7	tax	tax	NOUN
ijtc-422	110	8	22	22	NUM
ijtc-422	110	9	for	for	ADP
ijtc-422	110	10	9,601	9,601	NUM
ijtc-422	110	11	taxpayers	taxpayer	NOUN
ijtc-422	110	12	.	.	PUNCT
ijtc-422	111	1	3	3	X
ijtc-422	111	2	.	.	X
ijtc-422	111	3	preliminary	preliminary	ADJ
ijtc-422	111	4	return	return	NOUN
ijtc-422	111	5	(	(	PUNCT
ijtc-422	111	6	restitution	restitution	NOUN
ijtc-422	111	7	)	)	PUNCT
ijtc-422	111	8	of	of	ADP
ijtc-422	111	9	vat	vat	NOUN
ijtc-422	111	10	for	for	ADP
ijtc-422	111	11	2,778	2,778	NUM
ijtc-422	111	12	taxpayers	taxpayer	NOUN
ijtc-422	111	13	.	.	PUNCT
ijtc-422	112	1	4	4	X
ijtc-422	112	2	.	.	X
ijtc-422	112	3	vat	vat	NOUN
ijtc-422	112	4	borne	bear	VERB
ijtc-422	112	5	by	by	ADP
ijtc-422	112	6	the	the	DET
ijtc-422	112	7	government	government	NOUN
ijtc-422	112	8	property	property	NOUN
ijtc-422	112	9	for	for	ADP
ijtc-422	112	10	942	942	NUM
ijtc-422	112	11	sellers	seller	NOUN
ijtc-422	112	12	.	.	PUNCT
ijtc-422	113	1	5	5	X
ijtc-422	113	2	.	.	X
ijtc-422	113	3	luxury	luxury	NOUN
ijtc-422	113	4	tax	tax	NOUN
ijtc-422	113	5	cars	car	NOUN
ijtc-422	113	6	for	for	ADP
ijtc-422	113	7	6	6	NUM
ijtc-422	113	8	sellers	seller	NOUN
ijtc-422	113	9	.	.	PUNCT
ijtc-422	114	1	6	6	X
ijtc-422	114	2	.	.	X
ijtc-422	114	3	income	income	NOUN
ijtc-422	114	4	tax	tax	PROPN
ijtc-422	114	5	final	final	ADJ
ijtc-422	114	6	msmes	msme	NOUN
ijtc-422	114	7	borne	bear	VERB
ijtc-422	114	8	by	by	ADP
ijtc-422	114	9	the	the	DET
ijtc-422	114	10	government	government	NOUN
ijtc-422	114	11	for	for	ADP
ijtc-422	114	12	134,922	134,922	NUM
ijtc-422	114	13	msme	msme	NOUN
ijtc-422	114	14	taxpayers	taxpayer	NOUN
ijtc-422	114	15	.	.	PUNCT
ijtc-422	115	1	7	7	X
ijtc-422	115	2	.	.	X
ijtc-422	115	3	reduction	reduction	NOUN
ijtc-422	115	4	in	in	ADP
ijtc-422	115	5	installment	installment	NOUN
ijtc-422	115	6	income	income	NOUN
ijtc-422	115	7	tax	tax	NOUN
ijtc-422	115	8	25	25	NUM
ijtc-422	115	9	for	for	ADP
ijtc-422	115	10	58,057	58,057	NUM
ijtc-422	115	11	taxpayers	taxpayer	NOUN
ijtc-422	115	12	.	.	PUNCT
ijtc-422	116	1	8	8	NUM
ijtc-422	116	2	.	.	NUM
ijtc-422	116	3	decreased	decrease	VERB
ijtc-422	116	4	agency	agency	NOUN
ijtc-422	116	5	income	income	NOUN
ijtc-422	116	6	tax	tax	NOUN
ijtc-422	116	7	rate	rate	NOUN
ijtc-422	116	8	for	for	ADP
ijtc-422	116	9	all	all	DET
ijtc-422	116	10	taxpayers	taxpayer	NOUN
ijtc-422	116	11	.	.	PUNCT
ijtc-422	117	1	9	9	X
ijtc-422	117	2	.	.	X
ijtc-422	117	3	domestic	domestic	ADJ
ijtc-422	117	4	vat	vat	NOUN
ijtc-422	117	5	rental	rental	NOUN
ijtc-422	117	6	outlet	outlet	NOUN
ijtc-422	117	7	for	for	ADP
ijtc-422	117	8	885	885	NUM
ijtc-422	117	9	taxpayers	taxpayer	NOUN
ijtc-422	117	10	.	.	PUNCT
ijtc-422	118	1	10	10	NUM
ijtc-422	118	2	.	.	X
ijtc-422	118	3	bm	bm	PROPN
ijtc-422	118	4	by	by	ADP
ijtc-422	118	5	the	the	DET
ijtc-422	118	6	government	government	NOUN
ijtc-422	118	7	for	for	ADP
ijtc-422	118	8	import	import	NOUN
ijtc-422	118	9	value	value	NOUN
ijtc-422	118	10	amounted	amount	VERB
ijtc-422	118	11	to	to	ADP
ijtc-422	118	12	rp4.51	rp4.51	PROPN
ijtc-422	118	13	trillion	trillion	NUM
ijtc-422	118	14	.	.	PUNCT
ijtc-422	119	1	this	this	DET
ijtc-422	119	2	achievement	achievement	NOUN
ijtc-422	119	3	is	be	AUX
ijtc-422	119	4	thanks	thank	NOUN
ijtc-422	119	5	to	to	ADP
ijtc-422	119	6	the	the	DET
ijtc-422	119	7	contributions	contribution	NOUN
ijtc-422	119	8	of	of	ADP
ijtc-422	119	9	all	all	DET
ijtc-422	119	10	taxpayers	taxpayer	NOUN
ijtc-422	119	11	who	who	PRON
ijtc-422	119	12	continue	continue	VERB
ijtc-422	119	13	to	to	PART
ijtc-422	119	14	be	be	AUX
ijtc-422	119	15	committed	commit	VERB
ijtc-422	119	16	to	to	ADP
ijtc-422	119	17	supporting	support	VERB
ijtc-422	119	18	the	the	DET
ijtc-422	119	19	nation	nation	NOUN
ijtc-422	119	20	and	and	CCONJ
ijtc-422	119	21	country	country	NOUN
ijtc-422	119	22	by	by	ADP
ijtc-422	119	23	paying	pay	VERB
ijtc-422	119	24	taxes	taxis	NOUN
ijtc-422	119	25	.	.	PUNCT
ijtc-422	120	1	the	the	DET
ijtc-422	120	2	achievement	achievement	NOUN
ijtc-422	120	3	is	be	AUX
ijtc-422	120	4	tax	tax	NOUN
ijtc-422	120	5	revenue	revenue	NOUN
ijtc-422	120	6	that	that	PRON
ijtc-422	120	7	continues	continue	VERB
ijtc-422	120	8	to	to	PART
ijtc-422	120	9	show	show	VERB
ijtc-422	120	10	improvement	improvement	NOUN
ijtc-422	120	11	efforts	effort	NOUN
ijtc-422	120	12	must	must	AUX
ijtc-422	120	13	be	be	AUX
ijtc-422	120	14	maintained	maintain	VERB
ijtc-422	120	15	momentum	momentum	NOUN
ijtc-422	120	16	,	,	PUNCT
ijtc-422	120	17	in	in	ADP
ijtc-422	120	18	order	order	NOUN
ijtc-422	120	19	to	to	PART
ijtc-422	120	20	continue	continue	VERB
ijtc-422	120	21	to	to	ADP
ijtc-422	120	22	the	the	DET
ijtc-422	120	23	2022	2022	NUM
ijtc-422	120	24	state	state	NOUN
ijtc-422	120	25	budget	budget	NOUN
ijtc-422	120	26	.	.	PUNCT
ijtc-422	121	1	the	the	DET
ijtc-422	121	2	challenge	challenge	NOUN
ijtc-422	121	3	to	to	ADP
ijtc-422	121	4	next	next	ADJ
ijtc-422	121	5	year	year	NOUN
ijtc-422	121	6	is	be	AUX
ijtc-422	121	7	the	the	DET
ijtc-422	121	8	voluntary	voluntary	ADJ
ijtc-422	121	9	disclosure	disclosure	NOUN
ijtc-422	121	10	program	program	NOUN
ijtc-422	121	11	on	on	ADP
ijtc-422	121	12	january	january	PROPN
ijtc-422	121	13	1	1	NUM
ijtc-422	121	14	.	.	PUNCT
ijtc-422	122	1	there	there	PRON
ijtc-422	122	2	is	be	VERB
ijtc-422	122	3	a	a	DET
ijtc-422	122	4	harmonization	harmonization	NOUN
ijtc-422	122	5	of	of	ADP
ijtc-422	122	6	taxation	taxation	NOUN
ijtc-422	122	7	regulation	regulation	NOUN
ijtc-422	122	8	act	act	NOUN
ijtc-422	122	9	(	(	PUNCT
ijtc-422	122	10	undang	undang	PROPN
ijtc-422	122	11	-	-	PUNCT
ijtc-422	122	12	undang	undang	PROPN
ijtc-422	122	13	harmonisasi	harmonisasi	PROPN
ijtc-422	122	14	peraturan	peraturan	VERB
ijtc-422	122	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	122	16	evaluation	evaluation	NOUN
ijtc-422	122	17	of	of	ADP
ijtc-422	122	18	the	the	DET
ijtc-422	122	19	utilization	utilization	NOUN
ijtc-422	122	20	of	of	ADP
ijtc-422	122	21	tax	tax	NOUN
ijtc-422	122	22	incentive	incentive	NOUN
ijtc-422	122	23	policies	policy	NOUN
ijtc-422	122	24	during	during	ADP
ijtc-422	122	25	the	the	DET
ijtc-422	122	26	covid-19	covid-19	PROPN
ijtc-422	122	27	pandemic	pandemic	NOUN
ijtc-422	122	28	in	in	ADP
ijtc-422	122	29	the	the	DET
ijtc-422	122	30	framework	framework	NOUN
ijtc-422	122	31	of	of	ADP
ijtc-422	122	32	national	national	ADJ
ijtc-422	122	33	economic	economic	ADJ
ijtc-422	122	34	recovery	recovery	NOUN
ijtc-422	122	35	kumala	kumala	NOUN
ijtc-422	122	36	and	and	CCONJ
ijtc-422	122	37	bakar	bakar	PROPN
ijtc-422	122	38	19	19	NUM
ijtc-422	122	39	|	|	ADV
ijtc-422	122	40	ilomata	ilomata	PROPN
ijtc-422	122	41	international	international	ADJ
ijtc-422	122	42	journal	journal	NOUN
ijtc-422	122	43	of	of	ADP
ijtc-422	122	44	tax	tax	PROPN
ijtc-422	122	45	&	&	CCONJ
ijtc-422	122	46	accounting	accounting	PROPN
ijtc-422	122	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	122	48	perpajakan	perpajakan	NUM
ijtc-422	122	49	)	)	PUNCT
ijtc-422	122	50	with	with	ADP
ijtc-422	122	51	all	all	PRON
ijtc-422	122	52	including	include	VERB
ijtc-422	122	53	april	april	PROPN
ijtc-422	122	54	1	1	NUM
ijtc-422	122	55	value	value	NOUN
ijtc-422	122	56	added	add	VERB
ijtc-422	122	57	tax	tax	NOUN
ijtc-422	122	58	(	(	PUNCT
ijtc-422	122	59	vat	vat	NOUN
ijtc-422	122	60	)	)	PUNCT
ijtc-422	122	61	being	be	AUX
ijtc-422	122	62	11	11	NUM
ijtc-422	122	63	%	%	NOUN
ijtc-422	122	64	,	,	PUNCT
ijtc-422	122	65	and	and	CCONJ
ijtc-422	122	66	there	there	PRON
ijtc-422	122	67	is	be	VERB
ijtc-422	122	68	economic	economic	ADJ
ijtc-422	122	69	recovery	recovery	NOUN
ijtc-422	122	70	through	through	ADP
ijtc-422	122	71	continuously	continuously	ADV
ijtc-422	122	72	strengthened	strengthen	VERB
ijtc-422	122	73	monitoring	monitoring	NOUN
ijtc-422	122	74	.	.	PUNCT
ijtc-422	123	1	it	it	PRON
ijtc-422	123	2	is	be	AUX
ijtc-422	123	3	expected	expect	VERB
ijtc-422	123	4	that	that	SCONJ
ijtc-422	123	5	the	the	DET
ijtc-422	123	6	economic	economic	ADJ
ijtc-422	123	7	recovery	recovery	NOUN
ijtc-422	123	8	will	will	AUX
ijtc-422	123	9	secure	secure	VERB
ijtc-422	123	10	the	the	DET
ijtc-422	123	11	2022	2022	NUM
ijtc-422	123	12	state	state	NOUN
ijtc-422	123	13	budget	budget	NOUN
ijtc-422	123	14	which	which	PRON
ijtc-422	123	15	is	be	AUX
ijtc-422	123	16	the	the	DET
ijtc-422	123	17	final	final	ADJ
ijtc-422	123	18	limit	limit	NOUN
ijtc-422	123	19	of	of	ADP
ijtc-422	123	20	the	the	DET
ijtc-422	123	21	deficit	deficit	NOUN
ijtc-422	123	22	above	above	ADP
ijtc-422	123	23	3	3	NUM
ijtc-422	123	24	%	%	NOUN
ijtc-422	123	25	as	as	ADP
ijtc-422	123	26	law	law	NOUN
ijtc-422	123	27	number	number	NOUN
ijtc-422	123	28	2	2	NUM
ijtc-422	123	29	of	of	ADP
ijtc-422	123	30	2020	2020	NUM
ijtc-422	123	31	.	.	PUNCT
ijtc-422	124	1	conclusion	conclusion	VERB
ijtc-422	124	2	the	the	DET
ijtc-422	124	3	implementation	implementation	NOUN
ijtc-422	124	4	of	of	ADP
ijtc-422	124	5	tax	tax	NOUN
ijtc-422	124	6	incentive	incentive	NOUN
ijtc-422	124	7	policies	policy	NOUN
ijtc-422	124	8	during	during	ADP
ijtc-422	124	9	the	the	DET
ijtc-422	124	10	covid-19	covid-19	PROPN
ijtc-422	124	11	pandemic	pandemic	NOUN
ijtc-422	124	12	in	in	ADP
ijtc-422	124	13	the	the	DET
ijtc-422	124	14	framework	framework	NOUN
ijtc-422	124	15	of	of	ADP
ijtc-422	124	16	national	national	ADJ
ijtc-422	124	17	economic	economic	ADJ
ijtc-422	124	18	recovery	recovery	NOUN
ijtc-422	124	19	is	be	AUX
ijtc-422	124	20	very	very	ADV
ijtc-422	124	21	effective	effective	ADJ
ijtc-422	124	22	because	because	SCONJ
ijtc-422	124	23	it	it	PRON
ijtc-422	124	24	has	have	AUX
ijtc-422	124	25	reached	reach	VERB
ijtc-422	124	26	100.5	100.5	NUM
ijtc-422	124	27	%	%	NOUN
ijtc-422	124	28	or	or	CCONJ
ijtc-422	124	29	idr	idr	VERB
ijtc-422	124	30	63.16	63.16	NUM
ijtc-422	124	31	trillion	trillion	NUM
ijtc-422	124	32	from	from	ADP
ijtc-422	124	33	the	the	DET
ijtc-422	124	34	ceiling	ceiling	NOUN
ijtc-422	124	35	of	of	ADP
ijtc-422	124	36	idr	idr	PROPN
ijtc-422	124	37	62.83	62.83	NUM
ijtc-422	124	38	trillion	trillion	NUM
ijtc-422	124	39	.	.	PUNCT
ijtc-422	125	1	the	the	DET
ijtc-422	125	2	allocation	allocation	NOUN
ijtc-422	125	3	of	of	ADP
ijtc-422	125	4	tax	tax	NOUN
ijtc-422	125	5	incentive	incentive	NOUN
ijtc-422	125	6	utilization	utilization	NOUN
ijtc-422	125	7	is	be	AUX
ijtc-422	125	8	obtained	obtain	VERB
ijtc-422	125	9	from	from	ADP
ijtc-422	125	10	(	(	PUNCT
ijtc-422	125	11	1	1	NUM
ijtc-422	125	12	)	)	PUNCT
ijtc-422	125	13	income	income	NOUN
ijtc-422	125	14	tax	tax	NOUN
ijtc-422	125	15	21	21	NUM
ijtc-422	125	16	borne	bear	VERB
ijtc-422	125	17	by	by	ADP
ijtc-422	125	18	the	the	DET
ijtc-422	125	19	government	government	NOUN
ijtc-422	125	20	for	for	ADP
ijtc-422	125	21	87,086	87,086	NUM
ijtc-422	125	22	employers	employer	NOUN
ijtc-422	125	23	.	.	PUNCT
ijtc-422	126	1	(	(	PUNCT
ijtc-422	126	2	2	2	X
ijtc-422	126	3	)	)	PUNCT
ijtc-422	126	4	exemption	exemption	NOUN
ijtc-422	126	5	of	of	ADP
ijtc-422	126	6	import	import	NOUN
ijtc-422	126	7	income	income	NOUN
ijtc-422	126	8	tax	tax	NOUN
ijtc-422	126	9	22	22	NUM
ijtc-422	126	10	for	for	ADP
ijtc-422	126	11	9,601	9,601	NUM
ijtc-422	126	12	taxpayers	taxpayer	NOUN
ijtc-422	126	13	.	.	PUNCT
ijtc-422	127	1	(	(	PUNCT
ijtc-422	127	2	3	3	X
ijtc-422	127	3	)	)	PUNCT
ijtc-422	127	4	preliminary	preliminary	ADJ
ijtc-422	127	5	return	return	NOUN
ijtc-422	127	6	(	(	PUNCT
ijtc-422	127	7	restitution	restitution	NOUN
ijtc-422	127	8	)	)	PUNCT
ijtc-422	127	9	of	of	ADP
ijtc-422	127	10	vat	vat	NOUN
ijtc-422	127	11	for	for	ADP
ijtc-422	127	12	2,778	2,778	NUM
ijtc-422	127	13	taxpayers	taxpayer	NOUN
ijtc-422	127	14	.	.	PUNCT
ijtc-422	128	1	(	(	PUNCT
ijtc-422	128	2	4	4	X
ijtc-422	128	3	)	)	PUNCT
ijtc-422	128	4	vat	vat	NOUN
ijtc-422	128	5	borne	bear	VERB
ijtc-422	128	6	by	by	ADP
ijtc-422	128	7	the	the	DET
ijtc-422	128	8	government	government	NOUN
ijtc-422	128	9	property	property	NOUN
ijtc-422	128	10	for	for	ADP
ijtc-422	128	11	942	942	NUM
ijtc-422	128	12	sellers	seller	NOUN
ijtc-422	128	13	.	.	PUNCT
ijtc-422	129	1	(	(	PUNCT
ijtc-422	129	2	5	5	X
ijtc-422	129	3	)	)	PUNCT
ijtc-422	129	4	luxury	luxury	NOUN
ijtc-422	129	5	tax	tax	NOUN
ijtc-422	129	6	cars	car	NOUN
ijtc-422	129	7	for	for	ADP
ijtc-422	129	8	6	6	NUM
ijtc-422	129	9	sellers	seller	NOUN
ijtc-422	129	10	.	.	PUNCT
ijtc-422	130	1	(	(	PUNCT
ijtc-422	130	2	6	6	X
ijtc-422	130	3	)	)	PUNCT
ijtc-422	130	4	income	income	NOUN
ijtc-422	130	5	tax	tax	NOUN
ijtc-422	130	6	final	final	ADJ
ijtc-422	130	7	msmes	msme	NOUN
ijtc-422	130	8	borne	bear	VERB
ijtc-422	130	9	by	by	ADP
ijtc-422	130	10	the	the	DET
ijtc-422	130	11	government	government	NOUN
ijtc-422	130	12	for	for	ADP
ijtc-422	130	13	134,922	134,922	NUM
ijtc-422	130	14	msmes	msme	NOUN
ijtc-422	130	15	taxpayers	taxpayer	NOUN
ijtc-422	130	16	.	.	PUNCT
ijtc-422	131	1	(	(	PUNCT
ijtc-422	131	2	7	7	X
ijtc-422	131	3	)	)	PUNCT
ijtc-422	131	4	reduction	reduction	NOUN
ijtc-422	131	5	of	of	ADP
ijtc-422	131	6	installment	installment	NOUN
ijtc-422	131	7	income	income	NOUN
ijtc-422	131	8	tax	tax	NOUN
ijtc-422	131	9	25	25	NUM
ijtc-422	131	10	for	for	ADP
ijtc-422	131	11	58,057	58,057	NUM
ijtc-422	131	12	taxpayers	taxpayer	NOUN
ijtc-422	131	13	.	.	PUNCT
ijtc-422	132	1	(	(	PUNCT
ijtc-422	132	2	8)	8)	NUM
ijtc-422	132	3	decrease	decrease	NOUN
ijtc-422	132	4	in	in	ADP
ijtc-422	132	5	the	the	DET
ijtc-422	132	6	agency	agency	NOUN
ijtc-422	132	7	income	income	NOUN
ijtc-422	132	8	tax	tax	NOUN
ijtc-422	132	9	rate	rate	NOUN
ijtc-422	132	10	for	for	ADP
ijtc-422	132	11	all	all	DET
ijtc-422	132	12	taxpayers	taxpayer	NOUN
ijtc-422	132	13	.	.	PUNCT
ijtc-422	133	1	(	(	PUNCT
ijtc-422	133	2	9	9	X
ijtc-422	133	3	)	)	PUNCT
ijtc-422	133	4	domestic	domestic	ADJ
ijtc-422	133	5	vat	vat	NOUN
ijtc-422	133	6	rental	rental	NOUN
ijtc-422	133	7	outlet	outlet	NOUN
ijtc-422	133	8	for	for	ADP
ijtc-422	133	9	885	885	NUM
ijtc-422	133	10	taxpayers	taxpayer	NOUN
ijtc-422	133	11	.	.	PUNCT
ijtc-422	134	1	(	(	PUNCT
ijtc-422	134	2	10	10	NUM
ijtc-422	134	3	)	)	PUNCT
ijtc-422	134	4	bm	bm	PROPN
ijtc-422	134	5	by	by	ADP
ijtc-422	134	6	the	the	DET
ijtc-422	134	7	government	government	NOUN
ijtc-422	134	8	for	for	ADP
ijtc-422	134	9	import	import	NOUN
ijtc-422	134	10	value	value	NOUN
ijtc-422	134	11	of	of	ADP
ijtc-422	134	12	idr	idr	PROPN
ijtc-422	134	13	4.51	4.51	NUM
ijtc-422	134	14	trillion	trillion	NUM
ijtc-422	134	15	.	.	PUNCT
ijtc-422	135	1	this	this	DET
ijtc-422	135	2	achievement	achievement	NOUN
ijtc-422	135	3	is	be	AUX
ijtc-422	135	4	thanks	thank	NOUN
ijtc-422	135	5	to	to	ADP
ijtc-422	135	6	the	the	DET
ijtc-422	135	7	contributions	contribution	NOUN
ijtc-422	135	8	of	of	ADP
ijtc-422	135	9	all	all	DET
ijtc-422	135	10	taxpayers	taxpayer	NOUN
ijtc-422	135	11	who	who	PRON
ijtc-422	135	12	continue	continue	VERB
ijtc-422	135	13	to	to	PART
ijtc-422	135	14	be	be	AUX
ijtc-422	135	15	committed	commit	VERB
ijtc-422	135	16	to	to	ADP
ijtc-422	135	17	supporting	support	VERB
ijtc-422	135	18	the	the	DET
ijtc-422	135	19	nation	nation	NOUN
ijtc-422	135	20	and	and	CCONJ
ijtc-422	135	21	the	the	DET
ijtc-422	135	22	country	country	NOUN
ijtc-422	135	23	by	by	ADP
ijtc-422	135	24	paying	pay	VERB
ijtc-422	135	25	taxes	taxis	NOUN
ijtc-422	135	26	that	that	PRON
ijtc-422	135	27	continue	continue	VERB
ijtc-422	135	28	to	to	PART
ijtc-422	135	29	show	show	VERB
ijtc-422	135	30	improvement	improvement	NOUN
ijtc-422	135	31	efforts	effort	NOUN
ijtc-422	135	32	must	must	AUX
ijtc-422	135	33	be	be	AUX
ijtc-422	135	34	maintained	maintain	VERB
ijtc-422	135	35	momentum	momentum	NOUN
ijtc-422	135	36	,	,	PUNCT
ijtc-422	135	37	in	in	ADP
ijtc-422	135	38	order	order	NOUN
ijtc-422	135	39	to	to	PART
ijtc-422	135	40	continue	continue	VERB
ijtc-422	135	41	to	to	ADP
ijtc-422	135	42	the	the	DET
ijtc-422	135	43	2022	2022	NUM
ijtc-422	135	44	state	state	NOUN
ijtc-422	135	45	budget	budget	NOUN
ijtc-422	135	46	.	.	PUNCT
ijtc-422	136	1	reference	reference	PROPN
ijtc-422	136	2	aditya	aditya	PROPN
ijtc-422	136	3	,	,	PUNCT
ijtc-422	136	4	g.	g.	PROPN
ijtc-422	136	5	n.	n.	PROPN
ijtc-422	136	6	i.	i.	PROPN
ijtc-422	136	7	a.	a.	PROPN
ijtc-422	136	8	(	(	PUNCT
ijtc-422	136	9	2021	2021	NUM
ijtc-422	136	10	)	)	PUNCT
ijtc-422	136	11	.	.	PUNCT
ijtc-422	137	1	perhitungan	perhitungan	PROPN
ijtc-422	137	2	kebijakan	kebijakan	PROPN
ijtc-422	137	3	insentif	insentif	PROPN
ijtc-422	137	4	pajak	pajak	PROPN
ijtc-422	137	5	penghasilan	penghasilan	PROPN
ijtc-422	137	6	di	di	PROPN
ijtc-422	137	7	masa	masa	PROPN
ijtc-422	137	8	pandemi	pandemi	ADP
ijtc-422	137	9	covid-19	covid-19	PROPN
ijtc-422	137	10	.	.	PUNCT
ijtc-422	138	1	eqien	eqien	PROPN
ijtc-422	138	2	:	:	PUNCT
ijtc-422	138	3	jurnal	jurnal	ADJ
ijtc-422	138	4	ekonomi	ekonomi	PROPN
ijtc-422	138	5	dan	dan	PROPN
ijtc-422	138	6	bisnis	bisnis	PROPN
ijtc-422	138	7	,	,	PUNCT
ijtc-422	138	8	8(2	8(2	NUM
ijtc-422	138	9	)	)	PUNCT
ijtc-422	138	10	,	,	PUNCT
ijtc-422	138	11	155–162	155–162	NUM
ijtc-422	138	12	.	.	PUNCT
ijtc-422	139	1	https://doi.org/10.34308/eqien.v8i2.247	https://doi.org/10.34308/eqien.v8i2.247	PROPN
ijtc-422	139	2	anderson	anderson	PROPN
ijtc-422	139	3	,	,	PUNCT
ijtc-422	139	4	r.	r.	PROPN
ijtc-422	139	5	m.	m.	PROPN
ijtc-422	139	6	,	,	PUNCT
ijtc-422	139	7	heesterbeek	heesterbeek	PROPN
ijtc-422	139	8	,	,	PUNCT
ijtc-422	139	9	h.	h.	PROPN
ijtc-422	139	10	,	,	PUNCT
ijtc-422	139	11	klinkenberg	klinkenberg	PROPN
ijtc-422	139	12	,	,	PUNCT
ijtc-422	139	13	d.	d.	PROPN
ijtc-422	139	14	,	,	PUNCT
ijtc-422	139	15	&	&	CCONJ
ijtc-422	139	16	hollingsworth	hollingsworth	PROPN
ijtc-422	139	17	,	,	PUNCT
ijtc-422	139	18	t.	t.	PROPN
ijtc-422	139	19	d.	d.	PROPN
ijtc-422	139	20	(	(	PUNCT
ijtc-422	139	21	2020	2020	NUM
ijtc-422	139	22	)	)	PUNCT
ijtc-422	139	23	.	.	PUNCT
ijtc-422	140	1	how	how	SCONJ
ijtc-422	140	2	will	will	AUX
ijtc-422	140	3	countrybased	countrybase	VERB
ijtc-422	140	4	mitigation	mitigation	NOUN
ijtc-422	140	5	measures	measure	NOUN
ijtc-422	140	6	influence	influence	VERB
ijtc-422	140	7	the	the	DET
ijtc-422	140	8	course	course	NOUN
ijtc-422	140	9	of	of	ADP
ijtc-422	140	10	the	the	DET
ijtc-422	140	11	covid-19	covid-19	PROPN
ijtc-422	140	12	epidemic	epidemic	NOUN
ijtc-422	140	13	?	?	PUNCT
ijtc-422	141	1	the	the	DET
ijtc-422	141	2	lancet	lancet	NOUN
ijtc-422	141	3	,	,	PUNCT
ijtc-422	141	4	395(10228	395(10228	NUM
ijtc-422	141	5	)	)	PUNCT
ijtc-422	141	6	,	,	PUNCT
ijtc-422	141	7	931–934	931–934	NUM
ijtc-422	141	8	.	.	PUNCT
ijtc-422	142	1	https://doi.org/10.1016/s0140-6736(20)30567-5	https://doi.org/10.1016/s0140-6736(20)30567-5	PROPN
ijtc-422	142	2	andrew	andrew	PROPN
ijtc-422	142	3	,	,	PUNCT
ijtc-422	142	4	r.	r.	PROPN
ijtc-422	142	5	,	,	PUNCT
ijtc-422	142	6	&	&	CCONJ
ijtc-422	142	7	sari	sari	PROPN
ijtc-422	142	8	,	,	PUNCT
ijtc-422	142	9	d.	d.	PROPN
ijtc-422	142	10	p.	p.	PROPN
ijtc-422	142	11	(	(	PUNCT
ijtc-422	142	12	2021	2021	NUM
ijtc-422	142	13	)	)	PUNCT
ijtc-422	142	14	.	.	PUNCT
ijtc-422	143	1	insentif	insentif	PROPN
ijtc-422	143	2	pmk	pmk	PROPN
ijtc-422	143	3	86/2020	86/2020	PROPN
ijtc-422	143	4	di	di	PROPN
ijtc-422	143	5	tengah	tengah	PROPN
ijtc-422	143	6	pandemi	pandemi	PROPN
ijtc-422	143	7	covid	covid	PROPN
ijtc-422	143	8	19	19	NUM
ijtc-422	143	9	:	:	PUNCT
ijtc-422	143	10	apakah	apakah	PROPN
ijtc-422	143	11	mempengaruhi	mempengaruhi	VERB
ijtc-422	143	12	kepatuhan	kepatuhan	PROPN
ijtc-422	143	13	wajib	wajib	PROPN
ijtc-422	143	14	pajak	pajak	PROPN
ijtc-422	143	15	umkm	umkm	ADJ
ijtc-422	143	16	di	di	X
ijtc-422	143	17	surabaya	surabaya	PROPN
ijtc-422	143	18	?	?	PUNCT
ijtc-422	144	1	jurnal	jurnal	PROPN
ijtc-422	144	2	akuntansi	akuntansi	PROPN
ijtc-422	144	3	dan	dan	PROPN
ijtc-422	144	4	pajak	pajak	PROPN
ijtc-422	144	5	,	,	PUNCT
ijtc-422	144	6	21(02	21(02	NOUN
ijtc-422	144	7	)	)	PUNCT
ijtc-422	144	8	.	.	PUNCT
ijtc-422	145	1	https://doi.org/10.29040/jap.v21i02.1597	https://doi.org/10.29040/jap.v21i02.1597	PROPN
ijtc-422	145	2	aulawi	aulawi	ADJ
ijtc-422	145	3	,	,	PUNCT
ijtc-422	145	4	a.	a.	NOUN
ijtc-422	145	5	(	(	PUNCT
ijtc-422	145	6	2020	2020	NUM
ijtc-422	145	7	)	)	PUNCT
ijtc-422	145	8	.	.	PUNCT
ijtc-422	146	1	penerbitan	penerbitan	PROPN
ijtc-422	146	2	peraturan	peraturan	PROPN
ijtc-422	146	3	pemerintah	pemerintah	PROPN
ijtc-422	146	4	pengganti	pengganti	PROPN
ijtc-422	146	5	undang	undang	PROPN
ijtc-422	146	6	-	-	PUNCT
ijtc-422	146	7	undang	undang	PROPN
ijtc-422	146	8	nomor	nomor	PROPN
ijtc-422	146	9	1	1	NUM
ijtc-422	146	10	tahun	tahun	PROPN
ijtc-422	146	11	2020	2020	NUM
ijtc-422	146	12	sebagai	sebagai	PROPN
ijtc-422	146	13	strategi	strategi	PROPN
ijtc-422	146	14	kebijakan	kebijakan	PROPN
ijtc-422	146	15	pajak	pajak	ADV
ijtc-422	146	16	pemerintah	pemerintah	PROPN
ijtc-422	146	17	indonesia	indonesia	PROPN
ijtc-422	146	18	dalam	dalam	PROPN
ijtc-422	146	19	menghadapi	menghadapi	VERB
ijtc-422	146	20	dampak	dampak	PROPN
ijtc-422	146	21	pandemi	pandemi	ADP
ijtc-422	146	22	covid-19	covid-19	PROPN
ijtc-422	146	23	terhadap	terhadap	PROPN
ijtc-422	146	24	keuangan	keuangan	PROPN
ijtc-422	146	25	negara	negara	PROPN
ijtc-422	146	26	.	.	PUNCT
ijtc-422	147	1	progress	progress	NOUN
ijtc-422	147	2	:	:	PUNCT
ijtc-422	147	3	jurnal	jurnal	ADJ
ijtc-422	147	4	pendidikan	pendidikan	PROPN
ijtc-422	147	5	,	,	PUNCT
ijtc-422	147	6	akuntansi	akuntansi	PROPN
ijtc-422	147	7	dan	dan	PROPN
ijtc-422	147	8	keuangan	keuangan	PROPN
ijtc-422	147	9	,	,	PUNCT
ijtc-422	147	10	3(2	3(2	NUM
ijtc-422	147	11	)	)	PUNCT
ijtc-422	147	12	,	,	PUNCT
ijtc-422	147	13	110	110	NUM
ijtc-422	147	14	–	–	PUNCT
ijtc-422	147	15	132	132	NUM
ijtc-422	147	16	.	.	PUNCT
ijtc-422	148	1	https://doi.org/10.47080/progress.v3i2.936	https://doi.org/10.47080/progress.v3i2.936	PROPN
ijtc-422	148	2	baldwin	baldwin	PROPN
ijtc-422	148	3	,	,	PUNCT
ijtc-422	148	4	r.	r.	PROPN
ijtc-422	148	5	,	,	PUNCT
ijtc-422	148	6	&	&	CCONJ
ijtc-422	148	7	tomiura	tomiura	PROPN
ijtc-422	148	8	,	,	PUNCT
ijtc-422	148	9	e.	e.	PROPN
ijtc-422	148	10	(	(	PUNCT
ijtc-422	148	11	2020	2020	NUM
ijtc-422	148	12	)	)	PUNCT
ijtc-422	148	13	.	.	PUNCT
ijtc-422	149	1	thinking	think	VERB
ijtc-422	149	2	ahead	ahead	ADV
ijtc-422	149	3	about	about	ADP
ijtc-422	149	4	the	the	DET
ijtc-422	149	5	trade	trade	NOUN
ijtc-422	149	6	impact	impact	NOUN
ijtc-422	149	7	of	of	ADP
ijtc-422	149	8	covid-19	covid-19	PROPN
ijtc-422	149	9	.	.	PUNCT
ijtc-422	150	1	in	in	ADP
ijtc-422	150	2	economics	economic	NOUN
ijtc-422	150	3	in	in	ADP
ijtc-422	150	4	the	the	DET
ijtc-422	150	5	time	time	NOUN
ijtc-422	150	6	of	of	ADP
ijtc-422	150	7	covid-19	covid-19	PROPN
ijtc-422	150	8	(	(	PUNCT
ijtc-422	150	9	1st	1st	ADJ
ijtc-422	150	10	ed	ed	NOUN
ijtc-422	150	11	.	.	PUNCT
ijtc-422	150	12	,	,	PUNCT
ijtc-422	150	13	vol	vol	NOUN
ijtc-422	150	14	.	.	PROPN
ijtc-422	150	15	1	1	NUM
ijtc-422	150	16	,	,	PUNCT
ijtc-422	150	17	pp	pp	ADJ
ijtc-422	150	18	.	.	PUNCT
ijtc-422	150	19	59–71	59–71	NUM
ijtc-422	150	20	)	)	PUNCT
ijtc-422	150	21	.	.	PUNCT
ijtc-422	151	1	centre	centre	NOUN
ijtc-422	151	2	for	for	ADP
ijtc-422	151	3	economic	economic	ADJ
ijtc-422	151	4	policy	policy	NOUN
ijtc-422	151	5	research	research	NOUN
ijtc-422	151	6	.	.	PUNCT
ijtc-422	152	1	https://repository.graduateinstitute.ch/record/298220?ln=en	https://repository.graduateinstitute.ch/record/298220?ln=en	PROPN
ijtc-422	152	2	barbier	barbier	NOUN
ijtc-422	152	3	,	,	PUNCT
ijtc-422	152	4	e.	e.	PROPN
ijtc-422	152	5	b.	b.	PROPN
ijtc-422	152	6	,	,	PUNCT
ijtc-422	152	7	&	&	CCONJ
ijtc-422	152	8	burgess	burgess	PROPN
ijtc-422	152	9	,	,	PUNCT
ijtc-422	152	10	j.	j.	PROPN
ijtc-422	152	11	c.	c.	PROPN
ijtc-422	152	12	(	(	PUNCT
ijtc-422	152	13	2020	2020	NUM
ijtc-422	152	14	)	)	PUNCT
ijtc-422	152	15	.	.	PUNCT
ijtc-422	153	1	sustainability	sustainability	NOUN
ijtc-422	153	2	and	and	CCONJ
ijtc-422	153	3	development	development	NOUN
ijtc-422	153	4	after	after	ADP
ijtc-422	153	5	covid-19	covid-19	PROPN
ijtc-422	153	6	.	.	PROPN
ijtc-422	153	7	world	world	PROPN
ijtc-422	153	8	development	development	PROPN
ijtc-422	153	9	,	,	PUNCT
ijtc-422	153	10	135	135	NUM
ijtc-422	153	11	,	,	PUNCT
ijtc-422	153	12	105082	105082	NUM
ijtc-422	153	13	.	.	PUNCT
ijtc-422	154	1	https://doi.org/10.1016/j.worlddev.2020.105082	https://doi.org/10.1016/j.worlddev.2020.105082	PROPN
ijtc-422	154	2	creswell	creswell	PROPN
ijtc-422	154	3	,	,	PUNCT
ijtc-422	154	4	j.	j.	PROPN
ijtc-422	154	5	w.	w.	PROPN
ijtc-422	154	6	(	(	PUNCT
ijtc-422	154	7	2017	2017	NUM
ijtc-422	154	8	)	)	PUNCT
ijtc-422	154	9	.	.	PUNCT
ijtc-422	155	1	research	research	NOUN
ijtc-422	155	2	design	design	PROPN
ijtc-422	155	3	pendekatan	pendekatan	PROPN
ijtc-422	155	4	kualitatif	kualitatif	PROPN
ijtc-422	155	5	,	,	PUNCT
ijtc-422	155	6	kuantitatif	kuantitatif	PROPN
ijtc-422	155	7	,	,	PUNCT
ijtc-422	155	8	dan	dan	PROPN
ijtc-422	155	9	mixed	mixed	PROPN
ijtc-422	155	10	(	(	PUNCT
ijtc-422	155	11	s.	s.	PROPN
ijtc-422	155	12	z.	z.	PROPN
ijtc-422	155	13	qudsy	qudsy	PROPN
ijtc-422	156	1	(	(	PUNCT
ijtc-422	156	2	ed	ed	NOUN
ijtc-422	156	3	.	.	PUNCT
ijtc-422	156	4	)	)	PUNCT
ijtc-422	156	5	;	;	PUNCT
ijtc-422	156	6	3rd	3rd	ADJ
ijtc-422	156	7	ed	ed	NOUN
ijtc-422	156	8	.	.	PUNCT
ijtc-422	156	9	)	)	PUNCT
ijtc-422	156	10	.	.	PUNCT
ijtc-422	157	1	pustaka	pustaka	ADJ
ijtc-422	157	2	pelajar	pelajar	NOUN
ijtc-422	157	3	.	.	PUNCT
ijtc-422	158	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	NOUN
ijtc-422	158	2	fadhal	fadhal	NOUN
ijtc-422	158	3	,	,	PUNCT
ijtc-422	158	4	s.	s.	PROPN
ijtc-422	158	5	(	(	PUNCT
ijtc-422	158	6	2020	2020	NUM
ijtc-422	158	7	)	)	PUNCT
ijtc-422	158	8	.	.	PUNCT
ijtc-422	159	1	komunikasi	komunikasi	PROPN
ijtc-422	159	2	publik	publik	PROPN
ijtc-422	159	3	di	di	PROPN
ijtc-422	159	4	tengah	tengah	PROPN
ijtc-422	159	5	krisis	krisis	PROPN
ijtc-422	159	6	:	:	PUNCT
ijtc-422	159	7	tinjauan	tinjauan	PROPN
ijtc-422	159	8	komunikasi	komunikasi	PROPN
ijtc-422	159	9	pemerintah	pemerintah	PROPN
ijtc-422	159	10	dalam	dalam	PROPN
ijtc-422	159	11	tanggap	tanggap	PROPN
ijtc-422	159	12	darurat	darurat	PROPN
ijtc-422	159	13	pandemi	pandemi	ADP
ijtc-422	159	14	covid-19	covid-19	PROPN
ijtc-422	159	15	.	.	PUNCT
ijtc-422	160	1	in	in	ADP
ijtc-422	160	2	media	medium	NOUN
ijtc-422	160	3	,	,	PUNCT
ijtc-422	160	4	komunikasi	komunikasi	PROPN
ijtc-422	160	5	dan	dan	PROPN
ijtc-422	160	6	informasi	informasi	PROPN
ijtc-422	160	7	di	di	PROPN
ijtc-422	160	8	masa	masa	PROPN
ijtc-422	160	9	pandemi	pandemi	ADP
ijtc-422	160	10	covid-19	covid-19	PROPN
ijtc-422	160	11	(	(	PUNCT
ijtc-422	160	12	1st	1st	ADJ
ijtc-422	160	13	ed	ed	NOUN
ijtc-422	160	14	.	.	PROPN
ijtc-422	160	15	,	,	PUNCT
ijtc-422	160	16	pp	pp	PROPN
ijtc-422	160	17	.	.	PUNCT
ijtc-422	161	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	161	2	evaluation	evaluation	NOUN
ijtc-422	161	3	of	of	ADP
ijtc-422	161	4	the	the	DET
ijtc-422	161	5	utilization	utilization	NOUN
ijtc-422	161	6	of	of	ADP
ijtc-422	161	7	tax	tax	NOUN
ijtc-422	161	8	incentive	incentive	NOUN
ijtc-422	161	9	policies	policy	NOUN
ijtc-422	161	10	during	during	ADP
ijtc-422	161	11	the	the	DET
ijtc-422	161	12	covid-19	covid-19	PROPN
ijtc-422	161	13	pandemic	pandemic	NOUN
ijtc-422	161	14	in	in	ADP
ijtc-422	161	15	the	the	DET
ijtc-422	161	16	framework	framework	NOUN
ijtc-422	161	17	of	of	ADP
ijtc-422	161	18	national	national	ADJ
ijtc-422	161	19	economic	economic	ADJ
ijtc-422	161	20	recovery	recovery	NOUN
ijtc-422	161	21	kumala	kumala	NOUN
ijtc-422	161	22	and	and	CCONJ
ijtc-422	161	23	bakar	bakar	PROPN
ijtc-422	161	24	20	20	NUM
ijtc-422	161	25	|	|	ADV
ijtc-422	161	26	ilomata	ilomata	PROPN
ijtc-422	161	27	international	international	ADJ
ijtc-422	161	28	journal	journal	NOUN
ijtc-422	161	29	of	of	ADP
ijtc-422	161	30	tax	tax	PROPN
ijtc-422	161	31	&	&	CCONJ
ijtc-422	161	32	accounting	account	VERB
ijtc-422	161	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	161	34	1–25	1–25	PROPN
ijtc-422	161	35	)	)	PUNCT
ijtc-422	161	36	.	.	PUNCT
ijtc-422	162	1	m	m	PROPN
ijtc-422	162	2	bridge	bridge	PROPN
ijtc-422	162	3	press	press	NOUN
ijtc-422	162	4	.	.	PUNCT
ijtc-422	163	1	https://eprints.uai.ac.id/1469/	https://eprints.uai.ac.id/1469/	PROPN
ijtc-422	163	2	gourinchas	gourinchas	PROPN
ijtc-422	163	3	,	,	PUNCT
ijtc-422	163	4	p.-o	p.-o	NOUN
ijtc-422	163	5	.	.	PUNCT
ijtc-422	164	1	(	(	PUNCT
ijtc-422	164	2	2020	2020	NUM
ijtc-422	164	3	)	)	PUNCT
ijtc-422	164	4	.	.	PUNCT
ijtc-422	165	1	flattening	flatten	VERB
ijtc-422	165	2	the	the	DET
ijtc-422	165	3	pandemic	pandemic	ADJ
ijtc-422	165	4	and	and	CCONJ
ijtc-422	165	5	recession	recession	NOUN
ijtc-422	165	6	curves	curve	NOUN
ijtc-422	165	7	.	.	PUNCT
ijtc-422	166	1	in	in	ADP
ijtc-422	166	2	r.	r.	PROPN
ijtc-422	166	3	baldwin	baldwin	PROPN
ijtc-422	166	4	&	&	CCONJ
ijtc-422	166	5	b.	b.	PROPN
ijtc-422	166	6	w.	w.	PROPN
ijtc-422	166	7	di	di	PROPN
ijtc-422	166	8	mauro	mauro	PROPN
ijtc-422	166	9	(	(	PUNCT
ijtc-422	166	10	eds	eds	PROPN
ijtc-422	166	11	.	.	PUNCT
ijtc-422	166	12	)	)	PUNCT
ijtc-422	166	13	,	,	PUNCT
ijtc-422	166	14	mitigating	mitigate	VERB
ijtc-422	166	15	the	the	DET
ijtc-422	166	16	covid	covid	ADJ
ijtc-422	166	17	economic	economic	ADJ
ijtc-422	166	18	crisis	crisis	NOUN
ijtc-422	166	19	:	:	PUNCT
ijtc-422	166	20	act	act	VERB
ijtc-422	166	21	fast	fast	ADV
ijtc-422	166	22	and	and	CCONJ
ijtc-422	166	23	do	do	VERB
ijtc-422	166	24	whatever	whatever	DET
ijtc-422	166	25	(	(	PUNCT
ijtc-422	166	26	1st	1st	ADJ
ijtc-422	166	27	ed	ed	NOUN
ijtc-422	166	28	.	.	PROPN
ijtc-422	166	29	,	,	PUNCT
ijtc-422	166	30	pp	pp	ADJ
ijtc-422	166	31	.	.	PUNCT
ijtc-422	167	1	31–39	31–39	NUM
ijtc-422	167	2	)	)	PUNCT
ijtc-422	167	3	.	.	PUNCT
ijtc-422	168	1	cepr	cepr	ADJ
ijtc-422	168	2	press	press	NOUN
ijtc-422	168	3	.	.	PUNCT
ijtc-422	169	1	https://voxeu.org/article/flattening-pandemic-and-recession-curves	https://voxeu.org/article/flattening-pandemic-and-recession-curve	VERB
ijtc-422	169	2	hannan	hannan	PROPN
ijtc-422	169	3	,	,	PUNCT
ijtc-422	169	4	s.	s.	PROPN
ijtc-422	169	5	a.	a.	PROPN
ijtc-422	169	6	,	,	PUNCT
ijtc-422	169	7	honjo	honjo	PROPN
ijtc-422	169	8	,	,	PUNCT
ijtc-422	169	9	k.	k.	PROPN
ijtc-422	169	10	,	,	PUNCT
ijtc-422	169	11	&	&	CCONJ
ijtc-422	169	12	raissi	raissi	ADJ
ijtc-422	169	13	,	,	PUNCT
ijtc-422	169	14	m.	m.	NOUN
ijtc-422	169	15	(	(	PUNCT
ijtc-422	169	16	2022	2022	NUM
ijtc-422	169	17	)	)	PUNCT
ijtc-422	169	18	.	.	PUNCT
ijtc-422	170	1	mexico	mexico	PROPN
ijtc-422	170	2	needs	need	VERB
ijtc-422	170	3	a	a	DET
ijtc-422	170	4	fiscal	fiscal	ADJ
ijtc-422	170	5	twist	twist	NOUN
ijtc-422	170	6	:	:	PUNCT
ijtc-422	170	7	response	response	NOUN
ijtc-422	170	8	to	to	ADP
ijtc-422	170	9	covid-19	covid-19	PROPN
ijtc-422	170	10	and	and	CCONJ
ijtc-422	170	11	beyond	beyond	ADP
ijtc-422	170	12	.	.	PUNCT
ijtc-422	171	1	international	international	ADJ
ijtc-422	171	2	economics	economic	NOUN
ijtc-422	171	3	,	,	PUNCT
ijtc-422	171	4	169	169	NUM
ijtc-422	171	5	,	,	PUNCT
ijtc-422	171	6	175–190	175–190	NUM
ijtc-422	171	7	.	.	PUNCT
ijtc-422	172	1	https://doi.org/10.1016/j.inteco.2022.01.004	https://doi.org/10.1016/j.inteco.2022.01.004	ADJ
ijtc-422	172	2	hasanah	hasanah	PROPN
ijtc-422	172	3	,	,	PUNCT
ijtc-422	172	4	n.	n.	NOUN
ijtc-422	172	5	,	,	PUNCT
ijtc-422	172	6	&	&	CCONJ
ijtc-422	172	7	indriani	indriani	PROPN
ijtc-422	172	8	,	,	PUNCT
ijtc-422	172	9	s.	s.	PROPN
ijtc-422	172	10	(	(	PUNCT
ijtc-422	172	11	2013	2013	NUM
ijtc-422	172	12	)	)	PUNCT
ijtc-422	172	13	.	.	PUNCT
ijtc-422	173	1	efektifitas	efektifitas	PROPN
ijtc-422	173	2	pelaksanaan	pelaksanaan	PROPN
ijtc-422	173	3	self	self	NOUN
ijtc-422	173	4	assessment	assessment	NOUN
ijtc-422	173	5	system	system	NOUN
ijtc-422	173	6	dan	dan	PROPN
ijtc-422	173	7	modernisasi	modernisasi	PROPN
ijtc-422	173	8	administrasi	administrasi	PROPN
ijtc-422	173	9	pajak	pajak	PROPN
ijtc-422	173	10	terhadap	terhadap	PROPN
ijtc-422	173	11	kualitas	kualita	NOUN
ijtc-422	173	12	pelayanan	pelayanan	VERB
ijtc-422	173	13	pajak	pajak	ADV
ijtc-422	173	14	(	(	PUNCT
ijtc-422	173	15	studi	studi	PROPN
ijtc-422	173	16	kasus	kasus	PROPN
ijtc-422	173	17	pada	pada	PROPN
ijtc-422	173	18	kpp	kpp	PROPN
ijtc-422	173	19	kebon	kebon	PROPN
ijtc-422	173	20	jeruk	jeruk	PROPN
ijtc-422	173	21	1	1	NUM
ijtc-422	173	22	)	)	PUNCT
ijtc-422	173	23	.	.	PUNCT
ijtc-422	174	1	jurnal	jurnal	ADJ
ijtc-422	174	2	ilmiah	ilmiah	PROPN
ijtc-422	174	3	wahana	wahana	PROPN
ijtc-422	174	4	akuntansi	akuntansi	PROPN
ijtc-422	174	5	,	,	PUNCT
ijtc-422	174	6	8(1	8(1	NOUN
ijtc-422	174	7	)	)	PUNCT
ijtc-422	174	8	,	,	PUNCT
ijtc-422	174	9	17–35	17–35	NUM
ijtc-422	174	10	.	.	PUNCT
ijtc-422	175	1	http://journal.unj.ac.id/unj/index.php/wahanaakuntansi/article/view/651	http://journal.unj.ac.id/unj/index.php/wahanaakuntansi/article/view/651	NUM
ijtc-422	175	2	indahsari	indahsari	PROPN
ijtc-422	175	3	,	,	PUNCT
ijtc-422	175	4	d.	d.	PROPN
ijtc-422	175	5	n.	n.	PROPN
ijtc-422	175	6	,	,	PUNCT
ijtc-422	175	7	&	&	CCONJ
ijtc-422	175	8	fitriandi	fitriandi	PROPN
ijtc-422	175	9	,	,	PUNCT
ijtc-422	175	10	p.	p.	NOUN
ijtc-422	175	11	(	(	PUNCT
ijtc-422	175	12	2021	2021	NUM
ijtc-422	175	13	)	)	PUNCT
ijtc-422	175	14	.	.	PUNCT
ijtc-422	176	1	pengaruh	pengaruh	PROPN
ijtc-422	176	2	kebijakan	kebijakan	PROPN
ijtc-422	176	3	insentif	insentif	PROPN
ijtc-422	176	4	pajak	pajak	PROPN
ijtc-422	176	5	di	di	PROPN
ijtc-422	176	6	masa	masa	PROPN
ijtc-422	176	7	pandemi	pandemi	ADP
ijtc-422	176	8	covid-19	covid-19	PROPN
ijtc-422	176	9	terhadap	terhadap	PROPN
ijtc-422	176	10	penerimaan	penerimaan	PROPN
ijtc-422	176	11	ppn	ppn	PROPN
ijtc-422	176	12	.	.	PROPN
ijtc-422	177	1	jurnal	jurnal	PROPN
ijtc-422	177	2	pajak	pajak	PROPN
ijtc-422	177	3	dan	dan	PROPN
ijtc-422	177	4	keuangan	keuangan	PROPN
ijtc-422	177	5	negara	negara	PROPN
ijtc-422	177	6	(	(	PUNCT
ijtc-422	177	7	pkn	pkn	PROPN
ijtc-422	177	8	)	)	PUNCT
ijtc-422	177	9	,	,	PUNCT
ijtc-422	177	10	3(1	3(1	NUM
ijtc-422	177	11	)	)	PUNCT
ijtc-422	177	12	,	,	PUNCT
ijtc-422	177	13	24–36	24–36	NUM
ijtc-422	177	14	.	.	PUNCT
ijtc-422	178	1	https://doi.org/10.31092/jpkn.v3i1.1202	https://doi.org/10.31092/jpkn.v3i1.1202	PROPN
ijtc-422	178	2	kumala	kumala	PROPN
ijtc-422	178	3	,	,	PUNCT
ijtc-422	178	4	r.	r.	PROPN
ijtc-422	178	5	,	,	PUNCT
ijtc-422	178	6	&	&	CCONJ
ijtc-422	178	7	junaidi	junaidi	PROPN
ijtc-422	178	8	,	,	PUNCT
ijtc-422	178	9	a.	a.	NOUN
ijtc-422	178	10	(	(	PUNCT
ijtc-422	178	11	2019	2019	NUM
ijtc-422	178	12	)	)	PUNCT
ijtc-422	178	13	.	.	PUNCT
ijtc-422	179	1	pengaruh	pengaruh	NOUN
ijtc-422	179	2	kesadaran	kesadaran	VERB
ijtc-422	179	3	membayar	membayar	PROPN
ijtc-422	179	4	pajak	pajak	ADV
ijtc-422	179	5	,	,	PUNCT
ijtc-422	179	6	pengetahuan	pengetahuan	PROPN
ijtc-422	179	7	dan	dan	PROPN
ijtc-422	179	8	pemahaman	pemahaman	PROPN
ijtc-422	179	9	peraturan	peraturan	PROPN
ijtc-422	179	10	perpajakan	perpajakan	PROPN
ijtc-422	179	11	dan	dan	PROPN
ijtc-422	179	12	kualitas	kualitas	PROPN
ijtc-422	179	13	layanan	layanan	PROPN
ijtc-422	179	14	terhadap	terhadap	PROPN
ijtc-422	179	15	kemauan	kemauan	PROPN
ijtc-422	179	16	membayar	membayar	PROPN
ijtc-422	179	17	pajak	pajak	ADV
ijtc-422	179	18	wajib	wajib	PROPN
ijtc-422	179	19	pajak	pajak	PROPN
ijtc-422	179	20	orang	orang	PROPN
ijtc-422	179	21	pribadi	pribadi	PROPN
ijtc-422	179	22	.	.	PUNCT
ijtc-422	180	1	jurnal	jurnal	PROPN
ijtc-422	180	2	eksekutif	eksekutif	PROPN
ijtc-422	180	3	,	,	PUNCT
ijtc-422	180	4	16(2	16(2	NUM
ijtc-422	180	5	)	)	PUNCT
ijtc-422	180	6	,	,	PUNCT
ijtc-422	180	7	256–278	256–278	NUM
ijtc-422	180	8	.	.	PUNCT
ijtc-422	181	1	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	VERB
ijtc-422	181	2	kumala	kumala	PROPN
ijtc-422	181	3	,	,	PUNCT
ijtc-422	181	4	r.	r.	PROPN
ijtc-422	181	5	,	,	PUNCT
ijtc-422	181	6	&	&	CCONJ
ijtc-422	181	7	junaidi	junaidi	PROPN
ijtc-422	181	8	,	,	PUNCT
ijtc-422	181	9	a.	a.	NOUN
ijtc-422	181	10	(	(	PUNCT
ijtc-422	181	11	2020	2020	NUM
ijtc-422	181	12	)	)	PUNCT
ijtc-422	181	13	.	.	PUNCT
ijtc-422	182	1	strategi	strategi	PROPN
ijtc-422	182	2	bisnis	bisnis	PROPN
ijtc-422	182	3	dan	dan	PROPN
ijtc-422	182	4	pemanfaatan	pemanfaatan	PROPN
ijtc-422	182	5	kebijakan	kebijakan	PROPN
ijtc-422	182	6	pajak	pajak	PROPN
ijtc-422	182	7	di	di	PROPN
ijtc-422	182	8	masa	masa	PROPN
ijtc-422	182	9	pandemi	pandemi	ADP
ijtc-422	182	10	covid-19	covid-19	PROPN
ijtc-422	182	11	dan	dan	PROPN
ijtc-422	182	12	era	era	NOUN
ijtc-422	182	13	new	new	ADJ
ijtc-422	182	14	normal	normal	ADJ
ijtc-422	182	15	(	(	PUNCT
ijtc-422	182	16	studi	studi	PROPN
ijtc-422	182	17	kasus	kasus	PROPN
ijtc-422	182	18	pelaku	pelaku	PROPN
ijtc-422	182	19	ukm	ukm	PROPN
ijtc-422	182	20	marketplace	marketplace	PROPN
ijtc-422	182	21	)	)	PUNCT
ijtc-422	182	22	.	.	PUNCT
ijtc-422	183	1	prosiding	proside	VERB
ijtc-422	183	2	seminar	seminar	NOUN
ijtc-422	183	3	stiami	stiami	NOUN
ijtc-422	183	4	,	,	PUNCT
ijtc-422	183	5	7(2	7(2	NUM
ijtc-422	183	6	)	)	PUNCT
ijtc-422	183	7	,	,	PUNCT
ijtc-422	183	8	98–103	98–103	NUM
ijtc-422	183	9	.	.	PUNCT
ijtc-422	184	1	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-422	184	2	kurniawan	kurniawan	PROPN
ijtc-422	184	3	,	,	PUNCT
ijtc-422	184	4	m.	m.	PROPN
ijtc-422	184	5	b.	b.	PROPN
ijtc-422	184	6	(	(	PUNCT
ijtc-422	184	7	2021	2021	NUM
ijtc-422	184	8	)	)	PUNCT
ijtc-422	184	9	.	.	PUNCT
ijtc-422	185	1	politik	politik	PROPN
ijtc-422	185	2	hukum	hukum	PROPN
ijtc-422	185	3	pemerintah	pemerintah	PROPN
ijtc-422	185	4	dalam	dalam	PROPN
ijtc-422	185	5	penanganan	penanganan	PROPN
ijtc-422	185	6	pandemi	pandemi	ADP
ijtc-422	185	7	covid-19	covid-19	PROPN
ijtc-422	185	8	ditinjau	ditinjau	PROPN
ijtc-422	185	9	dari	dari	PROPN
ijtc-422	185	10	perspektif	perspektif	PROPN
ijtc-422	185	11	hak	hak	PROPN
ijtc-422	185	12	asasi	asasi	PROPN
ijtc-422	185	13	atas	atas	PROPN
ijtc-422	185	14	kesehatan	kesehatan	PROPN
ijtc-422	185	15	.	.	PUNCT
ijtc-422	186	1	jurnal	jurnal	ADJ
ijtc-422	186	2	ham	ham	PROPN
ijtc-422	186	3	,	,	PUNCT
ijtc-422	186	4	12(1	12(1	NUM
ijtc-422	186	5	)	)	PUNCT
ijtc-422	186	6	,	,	PUNCT
ijtc-422	186	7	37	37	NUM
ijtc-422	186	8	.	.	PUNCT
ijtc-422	187	1	https://doi.org/10.30641/ham.2021.12.37-56	https://doi.org/10.30641/ham.2021.12.37-56	PROPN
ijtc-422	187	2	malahayati	malahayati	PROPN
ijtc-422	187	3	,	,	PUNCT
ijtc-422	187	4	m.	m.	NOUN
ijtc-422	187	5	,	,	PUNCT
ijtc-422	187	6	masui	masui	NOUN
ijtc-422	187	7	,	,	PUNCT
ijtc-422	187	8	t.	t.	PROPN
ijtc-422	187	9	,	,	PUNCT
ijtc-422	187	10	&	&	CCONJ
ijtc-422	187	11	anggraeni	anggraeni	PROPN
ijtc-422	187	12	,	,	PUNCT
ijtc-422	187	13	l.	l.	PROPN
ijtc-422	187	14	(	(	PUNCT
ijtc-422	187	15	2021	2021	NUM
ijtc-422	187	16	)	)	PUNCT
ijtc-422	187	17	.	.	PUNCT
ijtc-422	188	1	an	an	DET
ijtc-422	188	2	assessment	assessment	NOUN
ijtc-422	188	3	of	of	ADP
ijtc-422	188	4	the	the	DET
ijtc-422	188	5	short	short	ADJ
ijtc-422	188	6	-	-	PUNCT
ijtc-422	188	7	term	term	NOUN
ijtc-422	188	8	impact	impact	NOUN
ijtc-422	188	9	of	of	ADP
ijtc-422	188	10	covid-19	covid-19	PROPN
ijtc-422	188	11	on	on	ADP
ijtc-422	188	12	economics	economic	NOUN
ijtc-422	188	13	and	and	CCONJ
ijtc-422	188	14	the	the	DET
ijtc-422	188	15	environment	environment	NOUN
ijtc-422	188	16	:	:	PUNCT
ijtc-422	188	17	a	a	DET
ijtc-422	188	18	case	case	NOUN
ijtc-422	188	19	study	study	NOUN
ijtc-422	188	20	of	of	ADP
ijtc-422	188	21	indonesia	indonesia	PROPN
ijtc-422	188	22	.	.	PUNCT
ijtc-422	189	1	economia	economia	PROPN
ijtc-422	189	2	.	.	PUNCT
ijtc-422	190	1	https://doi.org/10.1016/j.econ.2021.12.003	https://doi.org/10.1016/j.econ.2021.12.003	PROPN
ijtc-422	190	2	muhyiddin	muhyiddin	PROPN
ijtc-422	190	3	,	,	PUNCT
ijtc-422	190	4	m.	m.	NOUN
ijtc-422	190	5	,	,	PUNCT
ijtc-422	190	6	&	&	CCONJ
ijtc-422	190	7	nugroho	nugroho	PROPN
ijtc-422	190	8	,	,	PUNCT
ijtc-422	190	9	h.	h.	PROPN
ijtc-422	190	10	(	(	PUNCT
ijtc-422	190	11	2020	2020	NUM
ijtc-422	190	12	)	)	PUNCT
ijtc-422	190	13	.	.	PUNCT
ijtc-422	191	1	covid-19	covid-19	PROPN
ijtc-422	191	2	,	,	PUNCT
ijtc-422	191	3	new	new	ADJ
ijtc-422	191	4	normal	normal	ADJ
ijtc-422	191	5	,	,	PUNCT
ijtc-422	191	6	dan	dan	PROPN
ijtc-422	191	7	perencanaan	perencanaan	PROPN
ijtc-422	191	8	pembangunan	pembangunan	PROPN
ijtc-422	191	9	di	di	PROPN
ijtc-422	191	10	indonesia	indonesia	PROPN
ijtc-422	191	11	.	.	PUNCT
ijtc-422	192	1	jurnal	jurnal	PROPN
ijtc-422	192	2	perencanaan	perencanaan	PROPN
ijtc-422	192	3	pembangunan	pembangunan	PROPN
ijtc-422	192	4	:	:	PUNCT
ijtc-422	192	5	the	the	DET
ijtc-422	192	6	indonesian	indonesian	ADJ
ijtc-422	192	7	journal	journal	PROPN
ijtc-422	192	8	of	of	ADP
ijtc-422	192	9	development	development	NOUN
ijtc-422	192	10	planning	planning	NOUN
ijtc-422	192	11	,	,	PUNCT
ijtc-422	192	12	4(2	4(2	NUM
ijtc-422	192	13	)	)	PUNCT
ijtc-422	192	14	,	,	PUNCT
ijtc-422	192	15	240–252	240–252	NUM
ijtc-422	192	16	.	.	PUNCT
ijtc-422	193	1	https://doi.org/10.36574/jpp.v4i2.118	https://doi.org/10.36574/jpp.v4i2.118	PROPN
ijtc-422	193	2	muhyiddin	muhyiddin	ADJ
ijtc-422	193	3	,	,	PUNCT
ijtc-422	193	4	m.	m.	NOUN
ijtc-422	193	5	,	,	PUNCT
ijtc-422	193	6	&	&	CCONJ
ijtc-422	193	7	nugroho	nugroho	PROPN
ijtc-422	193	8	,	,	PUNCT
ijtc-422	193	9	h.	h.	PROPN
ijtc-422	193	10	(	(	PUNCT
ijtc-422	193	11	2021	2021	NUM
ijtc-422	193	12	)	)	PUNCT
ijtc-422	193	13	.	.	PUNCT
ijtc-422	194	1	a	a	DET
ijtc-422	194	2	year	year	NOUN
ijtc-422	194	3	of	of	ADP
ijtc-422	194	4	covid-19	covid-19	PROPN
ijtc-422	194	5	:	:	PUNCT
ijtc-422	194	6	a	a	DET
ijtc-422	194	7	long	long	ADJ
ijtc-422	194	8	road	road	NOUN
ijtc-422	194	9	to	to	ADP
ijtc-422	194	10	recovery	recovery	NOUN
ijtc-422	194	11	and	and	CCONJ
ijtc-422	194	12	acceleration	acceleration	NOUN
ijtc-422	194	13	of	of	ADP
ijtc-422	194	14	indonesia	indonesia	PROPN
ijtc-422	194	15	’s	’s	PART
ijtc-422	194	16	development	development	NOUN
ijtc-422	194	17	.	.	PUNCT
ijtc-422	195	1	jurnal	jurnal	ADJ
ijtc-422	195	2	perencanaan	perencanaan	PROPN
ijtc-422	195	3	pembangunan	pembangunan	PROPN
ijtc-422	195	4	:	:	PUNCT
ijtc-422	195	5	the	the	DET
ijtc-422	195	6	indonesian	indonesian	ADJ
ijtc-422	195	7	journal	journal	PROPN
ijtc-422	195	8	of	of	ADP
ijtc-422	195	9	development	development	NOUN
ijtc-422	195	10	planning	planning	NOUN
ijtc-422	195	11	,	,	PUNCT
ijtc-422	195	12	5(1	5(1	NUM
ijtc-422	195	13	)	)	PUNCT
ijtc-422	195	14	,	,	PUNCT
ijtc-422	195	15	1–19	1–19	PROPN
ijtc-422	195	16	.	.	PUNCT
ijtc-422	196	1	https://doi.org/10.36574/jpp.v5i1.181	https://doi.org/10.36574/jpp.v5i1.181	PROPN
ijtc-422	196	2	nunfam	nunfam	PROPN
ijtc-422	196	3	,	,	PUNCT
ijtc-422	196	4	v.	v.	PROPN
ijtc-422	196	5	f.	f.	PROPN
ijtc-422	196	6	(	(	PUNCT
ijtc-422	196	7	2021	2021	NUM
ijtc-422	196	8	)	)	PUNCT
ijtc-422	196	9	.	.	PUNCT
ijtc-422	197	1	mixed	mixed	ADJ
ijtc-422	197	2	methods	method	NOUN
ijtc-422	197	3	study	study	VERB
ijtc-422	197	4	into	into	ADP
ijtc-422	197	5	social	social	ADJ
ijtc-422	197	6	impacts	impact	NOUN
ijtc-422	197	7	of	of	ADP
ijtc-422	197	8	work	work	NOUN
ijtc-422	197	9	-	-	PUNCT
ijtc-422	197	10	related	relate	VERB
ijtc-422	197	11	heat	heat	NOUN
ijtc-422	197	12	stress	stress	NOUN
ijtc-422	197	13	on	on	ADP
ijtc-422	197	14	ghanaian	ghanaian	ADJ
ijtc-422	197	15	mining	mining	NOUN
ijtc-422	197	16	workers	worker	NOUN
ijtc-422	197	17	:	:	PUNCT
ijtc-422	197	18	a	a	DET
ijtc-422	197	19	pragmatic	pragmatic	ADJ
ijtc-422	197	20	research	research	NOUN
ijtc-422	197	21	approach	approach	NOUN
ijtc-422	197	22	.	.	PUNCT
ijtc-422	198	1	heliyon	heliyon	NOUN
ijtc-422	198	2	,	,	PUNCT
ijtc-422	198	3	7(5	7(5	NUM
ijtc-422	198	4	)	)	PUNCT
ijtc-422	198	5	,	,	PUNCT
ijtc-422	198	6	e06918	e06918	PROPN
ijtc-422	198	7	.	.	PUNCT
ijtc-422	198	8	https://doi.org/10.1016/j.heliyon.2021.e06918	https://doi.org/10.1016/j.heliyon.2021.e06918	PROPN
ijtc-422	198	9	padyanoor	padyanoor	NOUN
ijtc-422	198	10	,	,	PUNCT
ijtc-422	198	11	a.	a.	NOUN
ijtc-422	198	12	(	(	PUNCT
ijtc-422	198	13	2020	2020	NUM
ijtc-422	198	14	)	)	PUNCT
ijtc-422	198	15	.	.	PUNCT
ijtc-422	199	1	kebijakan	kebijakan	PROPN
ijtc-422	199	2	pajak	pajak	PROPN
ijtc-422	199	3	indonesia	indonesia	PROPN
ijtc-422	199	4	menanggapi	menanggapi	PROPN
ijtc-422	199	5	krisis	krisis	VERB
ijtc-422	199	6	covid-19	covid-19	PROPN
ijtc-422	199	7	:	:	PUNCT
ijtc-422	199	8	manfaat	manfaat	PROPN
ijtc-422	199	9	bagi	bagi	PROPN
ijtc-422	199	10	wajib	wajib	PROPN
ijtc-422	199	11	pajak	pajak	PROPN
ijtc-422	199	12	.	.	PUNCT
ijtc-422	200	1	e	e	X
ijtc-422	200	2	-	-	ADJ
ijtc-422	200	3	jurnal	jurnal	ADJ
ijtc-422	200	4	akuntansi	akuntansi	PROPN
ijtc-422	200	5	,	,	PUNCT
ijtc-422	200	6	30(9	30(9	PROPN
ijtc-422	200	7	)	)	PUNCT
ijtc-422	200	8	,	,	PUNCT
ijtc-422	200	9	2216	2216	NUM
ijtc-422	200	10	.	.	PUNCT
ijtc-422	201	1	https://doi.org/10.24843/eja.2020.v30.i09.p04	https://doi.org/10.24843/eja.2020.v30.i09.p04	PROPN
ijtc-422	201	2	pendit	pendit	NOUN
ijtc-422	201	3	,	,	PUNCT
ijtc-422	201	4	i.	i.	PROPN
ijtc-422	201	5	p.	p.	PROPN
ijtc-422	201	6	w.	w.	PROPN
ijtc-422	201	7	l.	l.	PROPN
ijtc-422	201	8	,	,	PUNCT
ijtc-422	201	9	budiartha	budiartha	PROPN
ijtc-422	201	10	,	,	PUNCT
ijtc-422	201	11	i.	i.	PROPN
ijtc-422	201	12	n.	n.	PROPN
ijtc-422	201	13	p.	p.	PROPN
ijtc-422	201	14	,	,	PUNCT
ijtc-422	201	15	&	&	CCONJ
ijtc-422	201	16	widiati	widiati	PROPN
ijtc-422	201	17	,	,	PUNCT
ijtc-422	201	18	i.	i.	PROPN
ijtc-422	201	19	a.	a.	PROPN
ijtc-422	201	20	p.	p.	PROPN
ijtc-422	201	21	(	(	PUNCT
ijtc-422	201	22	2021	2021	NUM
ijtc-422	201	23	)	)	PUNCT
ijtc-422	201	24	.	.	PUNCT
ijtc-422	202	1	kebijakan	kebijakan	PROPN
ijtc-422	202	2	pemerintah	pemerintah	PROPN
ijtc-422	203	1	dalam	dalam	PROPN
ijtc-422	203	2	memberikan	memberikan	PROPN
ijtc-422	203	3	insentif	insentif	PROPN
ijtc-422	203	4	pajak	pajak	PROPN
ijtc-422	203	5	penghasilan	penghasilan	PROPN
ijtc-422	203	6	pasal	pasal	PROPN
ijtc-422	203	7	21	21	NUM
ijtc-422	203	8	kepada	kepada	PROPN
ijtc-422	203	9	wajib	wajib	PROPN
ijtc-422	203	10	pajak	pajak	PROPN
ijtc-422	203	11	terdampak	terdampak	PROPN
ijtc-422	203	12	pandemi	pandemi	PROPN
ijtc-422	203	13	covid19	covid19	PROPN
ijtc-422	203	14	.	.	PUNCT
ijtc-422	204	1	jurnal	jurnal	ADJ
ijtc-422	204	2	konstruksi	konstruksi	PROPN
ijtc-422	204	3	hukum	hukum	PROPN
ijtc-422	204	4	,	,	PUNCT
ijtc-422	204	5	2(2	2(2	NUM
ijtc-422	204	6	)	)	PUNCT
ijtc-422	204	7	,	,	PUNCT
ijtc-422	204	8	418–423	418–423	NUM
ijtc-422	204	9	.	.	PUNCT
ijtc-422	204	10	https://doi.org/10.22225/jkh.2.2.3266.418-423	https://doi.org/10.22225/jkh.2.2.3266.418-423	NOUN
ijtc-422	204	11	resmi	resmi	PROPN
ijtc-422	204	12	,	,	PUNCT
ijtc-422	204	13	s.	s.	PROPN
ijtc-422	204	14	,	,	PUNCT
ijtc-422	204	15	&	&	CCONJ
ijtc-422	204	16	barmawi	barmawi	PROPN
ijtc-422	204	17	,	,	PUNCT
ijtc-422	204	18	m.	m.	NOUN
ijtc-422	204	19	m.	m.	NOUN
ijtc-422	204	20	(	(	PUNCT
ijtc-422	204	21	2022	2022	NUM
ijtc-422	204	22	)	)	PUNCT
ijtc-422	204	23	.	.	PUNCT
ijtc-422	205	1	pemanfaatan	pemanfaatan	ADJ
ijtc-422	205	2	insentif	insentif	PROPN
ijtc-422	205	3	pajak	pajak	PROPN
ijtc-422	205	4	untuk	untuk	PROPN
ijtc-422	205	5	umkm	umkm	PROPN
ijtc-422	205	6	di	di	PROPN
ijtc-422	205	7	masa	masa	PROPN
ijtc-422	205	8	pandemi	pandemi	PROPN
ijtc-422	205	9	covid	covid	PROPN
ijtc-422	205	10	19	19	NUM
ijtc-422	205	11	.	.	PUNCT
ijtc-422	206	1	jurnal	jurnal	PROPN
ijtc-422	206	2	berdaya	berdaya	PROPN
ijtc-422	206	3	mandiri	mandiri	PROPN
ijtc-422	206	4	,	,	PUNCT
ijtc-422	206	5	4(1	4(1	NOUN
ijtc-422	206	6	)	)	PUNCT
ijtc-422	206	7	,	,	PUNCT
ijtc-422	206	8	1–11	1–11	PROPN
ijtc-422	206	9	.	.	PUNCT
ijtc-422	207	1	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	ADJ
ijtc-422	207	2	resti	resti	NOUN
ijtc-422	207	3	pratiwi	pratiwi	NOUN
ijtc-422	207	4	,	,	PUNCT
ijtc-422	207	5	d.	d.	PROPN
ijtc-422	207	6	,	,	PUNCT
ijtc-422	207	7	&	&	CCONJ
ijtc-422	207	8	liana	liana	PROPN
ijtc-422	207	9	,	,	PUNCT
ijtc-422	207	10	d.	d.	PROPN
ijtc-422	207	11	(	(	PUNCT
ijtc-422	207	12	2021	2021	NUM
ijtc-422	207	13	)	)	PUNCT
ijtc-422	207	14	.	.	PUNCT
ijtc-422	208	1	insentif	insentif	NOUN
ijtc-422	208	2	pajak	pajak	PROPN
ijtc-422	208	3	dalam	dalam	PROPN
ijtc-422	208	4	program	program	NOUN
ijtc-422	208	5	pen	pen	NOUN
ijtc-422	208	6	:	:	PUNCT
ijtc-422	208	7	implementasi	implementasi	PROPN
ijtc-422	208	8	&	&	CCONJ
ijtc-422	208	9	tantangan	tantangan	VERB
ijtc-422	208	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-422	208	11	evaluation	evaluation	NOUN
ijtc-422	208	12	of	of	ADP
ijtc-422	208	13	the	the	DET
ijtc-422	208	14	utilization	utilization	NOUN
ijtc-422	208	15	of	of	ADP
ijtc-422	208	16	tax	tax	NOUN
ijtc-422	208	17	incentive	incentive	NOUN
ijtc-422	208	18	policies	policy	NOUN
ijtc-422	208	19	during	during	ADP
ijtc-422	208	20	the	the	DET
ijtc-422	208	21	covid-19	covid-19	PROPN
ijtc-422	208	22	pandemic	pandemic	NOUN
ijtc-422	208	23	in	in	ADP
ijtc-422	208	24	the	the	DET
ijtc-422	208	25	framework	framework	NOUN
ijtc-422	208	26	of	of	ADP
ijtc-422	208	27	national	national	ADJ
ijtc-422	208	28	economic	economic	ADJ
ijtc-422	208	29	recovery	recovery	NOUN
ijtc-422	208	30	kumala	kumala	NOUN
ijtc-422	208	31	and	and	CCONJ
ijtc-422	208	32	bakar	bakar	PROPN
ijtc-422	208	33	21	21	NUM
ijtc-422	208	34	|	|	ADV
ijtc-422	208	35	ilomata	ilomata	PROPN
ijtc-422	208	36	international	international	ADJ
ijtc-422	208	37	journal	journal	NOUN
ijtc-422	208	38	of	of	ADP
ijtc-422	208	39	tax	tax	PROPN
ijtc-422	208	40	&	&	CCONJ
ijtc-422	208	41	accounting	accounting	PROPN
ijtc-422	208	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-422	208	43	perpanjangannya	perpanjangannya	ADJ
ijtc-422	208	44	tahun	tahun	PROPN
ijtc-422	208	45	2021	2021	NUM
ijtc-422	208	46	.	.	PUNCT
ijtc-422	209	1	pusat	pusat	PROPN
ijtc-422	209	2	kajian	kajian	PROPN
ijtc-422	209	3	anggaran	anggaran	PROPN
ijtc-422	209	4	badan	badan	PROPN
ijtc-422	209	5	keahlian	keahlian	PROPN
ijtc-422	209	6	dpr	dpr	PROPN
ijtc-422	209	7	ri	ri	PROPN
ijtc-422	209	8	,	,	PUNCT
ijtc-422	209	9	01(1	01(1	NOUN
ijtc-422	209	10	)	)	PUNCT
ijtc-422	209	11	,	,	PUNCT
ijtc-422	209	12	1–4	1–4	PROPN
ijtc-422	209	13	.	.	PUNCT
ijtc-422	210	1	https://berkas.dpr.go.id/puskajianggaran/bib/public-file/bib-public-3.pdf	https://berkas.dpr.go.id/puskajianggaran/bib/public-file/bib-public-3.pdf	PROPN
ijtc-422	210	2	saniananda	saniananda	NOUN
ijtc-422	210	3	,	,	PUNCT
ijtc-422	210	4	m.	m.	PROPN
ijtc-422	210	5	q.	q.	PROPN
ijtc-422	210	6	d.	d.	PROPN
ijtc-422	210	7	(	(	PUNCT
ijtc-422	210	8	2020	2020	NUM
ijtc-422	210	9	)	)	PUNCT
ijtc-422	210	10	.	.	PUNCT
ijtc-422	211	1	analisis	analisis	NOUN
ijtc-422	211	2	efektivitas	efektivita	NOUN
ijtc-422	211	3	pemberian	pemberian	ADJ
ijtc-422	211	4	insentif	insentif	PROPN
ijtc-422	211	5	pajak	pajak	PROPN
ijtc-422	211	6	untuk	untuk	PROPN
ijtc-422	211	7	pajak	pajak	PROPN
ijtc-422	211	8	penghasilan	penghasilan	PROPN
ijtc-422	211	9	pasal	pasal	PROPN
ijtc-422	211	10	25	25	NUM
ijtc-422	211	11	di	di	PROPN
ijtc-422	211	12	masa	masa	PROPN
ijtc-422	211	13	pandemi	pandemi	ADP
ijtc-422	211	14	covid-19	covid-19	PROPN
ijtc-422	211	15	dalam	dalam	PROPN
ijtc-422	211	16	pmk	pmk	PROPN
ijtc-422	211	17	no	no	INTJ
ijtc-422	211	18	.	.	PROPN
ijtc-422	211	19	110	110	NUM
ijtc-422	211	20	/	/	SYM
ijtc-422	211	21	pmk.03/2020	pmk.03/2020	NOUN
ijtc-422	211	22	terhadap	terhadap	PROPN
ijtc-422	211	23	kepatuhan	kepatuhan	PROPN
ijtc-422	211	24	wajib	wajib	PROPN
ijtc-422	211	25	pajak	pajak	PROPN
ijtc-422	211	26	di	di	PROPN
ijtc-422	211	27	kota	kota	PROPN
ijtc-422	211	28	malang	malang	PROPN
ijtc-422	211	29	.	.	PUNCT
ijtc-422	212	1	jurnal	jurnal	ADJ
ijtc-422	212	2	ilmiah	ilmiah	PROPN
ijtc-422	212	3	mahasiswa	mahasiswa	PROPN
ijtc-422	212	4	fakultas	fakulta	VERB
ijtc-422	212	5	ekonomi	ekonomi	PROPN
ijtc-422	212	6	bisnis	bisnis	PROPN
ijtc-422	212	7	universitas	universitas	PROPN
ijtc-422	212	8	brawijaya	brawijaya	PROPN
ijtc-422	212	9	,	,	PUNCT
ijtc-422	212	10	9(2	9(2	NUM
ijtc-422	212	11	)	)	PUNCT
ijtc-422	212	12	,	,	PUNCT
ijtc-422	212	13	1–29	1–29	PROPN
ijtc-422	212	14	.	.	PUNCT
ijtc-422	213	1	https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7467	https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7467	PROPN
ijtc-422	213	2	sariwati	sariwati	NOUN
ijtc-422	213	3	,	,	PUNCT
ijtc-422	213	4	r.	r.	PROPN
ijtc-422	213	5	(	(	PUNCT
ijtc-422	213	6	2021	2021	NUM
ijtc-422	213	7	)	)	PUNCT
ijtc-422	213	8	.	.	PUNCT
ijtc-422	214	1	kajian	kajian	PROPN
ijtc-422	214	2	yuridis	yuridis	PROPN
ijtc-422	214	3	pemberian	pemberian	PROPN
ijtc-422	214	4	insentif	insentif	PROPN
ijtc-422	214	5	pajak	pajak	ADV
ijtc-422	214	6	penghasilan	penghasilan	PROPN
ijtc-422	214	7	pada	pada	PROPN
ijtc-422	214	8	masa	masa	PROPN
ijtc-422	214	9	pandemi	pandemi	ADP
ijtc-422	214	10	covid-19	covid-19	PROPN
ijtc-422	214	11	.	.	PUNCT
ijtc-422	215	1	jurnal	jurnal	PROPN
ijtc-422	215	2	cakrawala	cakrawala	PROPN
ijtc-422	215	3	hukum	hukum	PROPN
ijtc-422	215	4	,	,	PUNCT
ijtc-422	215	5	12(1	12(1	NUM
ijtc-422	215	6	)	)	PUNCT
ijtc-422	215	7	.	.	PUNCT
ijtc-422	216	1	https://doi.org/10.26905/idjch.v12i1.5722	https://doi.org/10.26905/idjch.v12i1.5722	X
ijtc-422	216	2	sarjono	sarjono	PROPN
ijtc-422	216	3	,	,	PUNCT
ijtc-422	216	4	b.	b.	PROPN
ijtc-422	216	5	(	(	PUNCT
ijtc-422	216	6	2021	2021	NUM
ijtc-422	216	7	)	)	PUNCT
ijtc-422	216	8	.	.	PUNCT
ijtc-422	217	1	dampak	dampak	PROPN
ijtc-422	217	2	insentif	insentif	PROPN
ijtc-422	217	3	pph	pph	PROPN
ijtc-422	217	4	pasal	pasal	PROPN
ijtc-422	217	5	21	21	NUM
ijtc-422	217	6	saat	saat	PROPN
ijtc-422	217	7	pandemi	pandemi	ADP
ijtc-422	217	8	covid-19	covid-19	PROPN
ijtc-422	217	9	terhadap	terhadap	PROPN
ijtc-422	217	10	take	take	VERB
ijtc-422	217	11	home	home	NOUN
ijtc-422	217	12	pay	pay	NOUN
ijtc-422	217	13	dan	dan	PROPN
ijtc-422	217	14	pelaporan	pelaporan	PROPN
ijtc-422	217	15	spt	spt	PROPN
ijtc-422	217	16	tahunan	tahunan	PROPN
ijtc-422	217	17	.	.	PUNCT
ijtc-422	218	1	jurnal	jurnal	PROPN
ijtc-422	218	2	bisnis	bisnis	PROPN
ijtc-422	218	3	terapan	terapan	PROPN
ijtc-422	218	4	,	,	PUNCT
ijtc-422	218	5	5(2	5(2	NUM
ijtc-422	218	6	)	)	PUNCT
ijtc-422	218	7	,	,	PUNCT
ijtc-422	218	8	257–270	257–270	NUM
ijtc-422	218	9	.	.	PUNCT
ijtc-422	219	1	https://doi.org/10.24123/jbt.v5i2.4531	https://doi.org/10.24123/jbt.v5i2.4531	PROPN
ijtc-422	219	2	sparrow	sparrow	NOUN
ijtc-422	219	3	,	,	PUNCT
ijtc-422	219	4	r.	r.	PROPN
ijtc-422	219	5	,	,	PUNCT
ijtc-422	219	6	dartanto	dartanto	PROPN
ijtc-422	219	7	,	,	PUNCT
ijtc-422	219	8	t.	t.	PROPN
ijtc-422	219	9	,	,	PUNCT
ijtc-422	219	10	&	&	CCONJ
ijtc-422	219	11	hartwig	hartwig	PROPN
ijtc-422	219	12	,	,	PUNCT
ijtc-422	219	13	r.	r.	PROPN
ijtc-422	219	14	(	(	PUNCT
ijtc-422	219	15	2020	2020	NUM
ijtc-422	219	16	)	)	PUNCT
ijtc-422	219	17	.	.	PUNCT
ijtc-422	220	1	indonesia	indonesia	PROPN
ijtc-422	220	2	under	under	ADP
ijtc-422	220	3	the	the	DET
ijtc-422	220	4	new	new	ADJ
ijtc-422	220	5	normal	normal	ADJ
ijtc-422	220	6	:	:	PUNCT
ijtc-422	220	7	challenges	challenge	NOUN
ijtc-422	220	8	and	and	CCONJ
ijtc-422	220	9	the	the	DET
ijtc-422	220	10	way	way	NOUN
ijtc-422	220	11	ahead	ahead	ADV
ijtc-422	220	12	.	.	PUNCT
ijtc-422	221	1	bulletin	bulletin	NOUN
ijtc-422	221	2	of	of	ADP
ijtc-422	221	3	indonesian	indonesian	ADJ
ijtc-422	221	4	economic	economic	ADJ
ijtc-422	221	5	studies	study	NOUN
ijtc-422	221	6	,	,	PUNCT
ijtc-422	221	7	56(3	56(3	NOUN
ijtc-422	221	8	)	)	PUNCT
ijtc-422	221	9	,	,	PUNCT
ijtc-422	221	10	269–299	269–299	NUM
ijtc-422	221	11	.	.	PUNCT
ijtc-422	222	1	https://doi.org/10.1080/00074918.2020.1854079	https://doi.org/10.1080/00074918.2020.1854079	PROPN
ijtc-422	222	2	sugiyono	sugiyono	PROPN
ijtc-422	222	3	.	.	PUNCT
ijtc-422	223	1	(	(	PUNCT
ijtc-422	223	2	2019	2019	NUM
ijtc-422	223	3	)	)	PUNCT
ijtc-422	223	4	.	.	PUNCT
ijtc-422	224	1	metode	metode	PROPN
ijtc-422	224	2	penelitian	penelitian	PROPN
ijtc-422	224	3	kuantitatif	kuantitatif	PROPN
ijtc-422	224	4	kualitatif	kualitatif	PROPN
ijtc-422	224	5	dan	dan	PROPN
ijtc-422	224	6	r&d	r&d	PROPN
ijtc-422	224	7	(	(	PUNCT
ijtc-422	224	8	i	i	NOUN
ijtc-422	224	9	)	)	PUNCT
ijtc-422	224	10	.	.	PUNCT
ijtc-422	225	1	alfabeta	alfabeta	PROPN
ijtc-422	225	2	.	.	PUNCT
ijtc-422	226	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-422	227	1	wang	wang	PROPN
ijtc-422	227	2	,	,	PUNCT
ijtc-422	227	3	c.	c.	PROPN
ijtc-422	227	4	,	,	PUNCT
ijtc-422	227	5	wang	wang	PROPN
ijtc-422	227	6	,	,	PUNCT
ijtc-422	227	7	z.	z.	PROPN
ijtc-422	227	8	,	,	PUNCT
ijtc-422	227	9	wang	wang	PROPN
ijtc-422	227	10	,	,	PUNCT
ijtc-422	227	11	g.	g.	PROPN
ijtc-422	227	12	,	,	PUNCT
ijtc-422	227	13	lau	lau	PROPN
ijtc-422	227	14	,	,	PUNCT
ijtc-422	227	15	j.	j.	PROPN
ijtc-422	227	16	y.-n	y.-n	PROPN
ijtc-422	227	17	.	.	PUNCT
ijtc-422	227	18	,	,	PUNCT
ijtc-422	227	19	zhang	zhang	PROPN
ijtc-422	227	20	,	,	PUNCT
ijtc-422	227	21	k.	k.	PROPN
ijtc-422	227	22	,	,	PUNCT
ijtc-422	227	23	&	&	CCONJ
ijtc-422	227	24	li	li	PROPN
ijtc-422	227	25	,	,	PUNCT
ijtc-422	227	26	w.	w.	PROPN
ijtc-422	227	27	(	(	PUNCT
ijtc-422	227	28	2021	2021	NUM
ijtc-422	227	29	)	)	PUNCT
ijtc-422	227	30	.	.	PUNCT
ijtc-422	228	1	covid-19	covid-19	PROPN
ijtc-422	228	2	in	in	ADP
ijtc-422	228	3	early	early	ADJ
ijtc-422	228	4	2021	2021	NUM
ijtc-422	228	5	:	:	PUNCT
ijtc-422	228	6	current	current	ADJ
ijtc-422	228	7	status	status	NOUN
ijtc-422	228	8	and	and	CCONJ
ijtc-422	228	9	looking	look	VERB
ijtc-422	228	10	forward	forward	ADV
ijtc-422	228	11	.	.	PUNCT
ijtc-422	229	1	signal	signal	ADJ
ijtc-422	229	2	transduction	transduction	NOUN
ijtc-422	229	3	and	and	CCONJ
ijtc-422	229	4	targeted	target	VERB
ijtc-422	229	5	therapy	therapy	NOUN
ijtc-422	229	6	,	,	PUNCT
ijtc-422	229	7	6(1	6(1	NUM
ijtc-422	229	8	)	)	PUNCT
ijtc-422	229	9	,	,	PUNCT
ijtc-422	229	10	114	114	NUM
ijtc-422	229	11	.	.	PUNCT
ijtc-422	230	1	https://doi.org/10.1038/s41392-021-00527-1	https://doi.org/10.1038/s41392-021-00527-1	PROPN
ijtc-422	230	2	wantasen	wantasen	ADJ
ijtc-422	230	3	,	,	PUNCT
ijtc-422	230	4	m.	m.	NOUN
ijtc-422	230	5	a.	a.	PROPN
ijtc-422	230	6	,	,	PUNCT
ijtc-422	230	7	sondakh	sondakh	PROPN
ijtc-422	230	8	,	,	PUNCT
ijtc-422	230	9	j.	j.	PROPN
ijtc-422	230	10	j.	j.	PROPN
ijtc-422	230	11	,	,	PUNCT
ijtc-422	230	12	&	&	CCONJ
ijtc-422	230	13	suwetja	suwetja	PROPN
ijtc-422	230	14	,	,	PUNCT
ijtc-422	230	15	i.	i.	PROPN
ijtc-422	230	16	g.	g.	PROPN
ijtc-422	230	17	(	(	PUNCT
ijtc-422	230	18	2021	2021	NUM
ijtc-422	230	19	)	)	PUNCT
ijtc-422	230	20	.	.	PUNCT
ijtc-422	231	1	analisis	analisis	NOUN
ijtc-422	231	2	penerimaan	penerimaan	VERB
ijtc-422	231	3	pajak	pajak	PROPN
ijtc-422	231	4	sebelum	sebelum	PROPN
ijtc-422	231	5	dan	dan	PROPN
ijtc-422	231	6	sesudah	sesudah	PROPN
ijtc-422	231	7	adanya	adanya	PROPN
ijtc-422	231	8	insentif	insentif	PROPN
ijtc-422	231	9	pajak	pajak	PROPN
ijtc-422	231	10	bagi	bagi	PROPN
ijtc-422	231	11	wajib	wajib	PROPN
ijtc-422	231	12	pajak	pajak	PROPN
ijtc-422	231	13	yang	yang	PROPN
ijtc-422	231	14	terdampak	terdampak	PROPN
ijtc-422	231	15	covid-19	covid-19	PROPN
ijtc-422	231	16	selama	selama	PROPN
ijtc-422	231	17	masa	masa	PROPN
ijtc-422	231	18	pandemi	pandemi	ADP
ijtc-422	231	19	pada	pada	PROPN
ijtc-422	231	20	kpp	kpp	PROPN
ijtc-422	231	21	pratama	pratama	PROPN
ijtc-422	231	22	manado	manado	PROPN
ijtc-422	231	23	.	.	PUNCT
ijtc-422	232	1	going	go	VERB
ijtc-422	232	2	concern	concern	NOUN
ijtc-422	232	3	 	 	SPACE
ijtc-422	232	4	:	:	PUNCT
ijtc-422	232	5	jurnal	jurnal	PROPN
ijtc-422	232	6	riset	riset	PROPN
ijtc-422	232	7	akuntansi	akuntansi	PROPN
ijtc-422	232	8	,	,	PUNCT
ijtc-422	232	9	16(4	16(4	PROPN
ijtc-422	232	10	)	)	PUNCT
ijtc-422	232	11	,	,	PUNCT
ijtc-422	232	12	387–397	387–397	NUM
ijtc-422	232	13	.	.	PUNCT
ijtc-422	233	1	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	PROPN
ijtc-422	233	2	wiryawan	wiryawan	PROPN
ijtc-422	233	3	,	,	PUNCT
ijtc-422	233	4	i.	i.	PROPN
ijtc-422	233	5	w.	w.	PROPN
ijtc-422	233	6	(	(	PUNCT
ijtc-422	233	7	2020	2020	NUM
ijtc-422	233	8	)	)	PUNCT
ijtc-422	233	9	.	.	PUNCT
ijtc-422	234	1	kebijakan	kebijakan	PROPN
ijtc-422	234	2	pemerintah	pemerintah	PROPN
ijtc-422	234	3	dalam	dalam	PROPN
ijtc-422	234	4	penanganan	penanganan	PROPN
ijtc-422	234	5	pandemi	pandemi	ADP
ijtc-422	234	6	virus	virus	NOUN
ijtc-422	234	7	corona	corona	PROPN
ijtc-422	234	8	disease	disease	NOUN
ijtc-422	234	9	2019	2019	NUM
ijtc-422	234	10	(	(	PUNCT
ijtc-422	234	11	covid-19	covid-19	PROPN
ijtc-422	234	12	)	)	PUNCT
ijtc-422	234	13	di	di	NOUN
ijtc-422	234	14	indonesia	indonesia	PROPN
ijtc-422	234	15	.	.	PUNCT
ijtc-422	235	1	percepatan	percepatan	PROPN
ijtc-422	235	2	penanganan	penanganan	PROPN
ijtc-422	235	3	covid-19	covid-19	PROPN
ijtc-422	235	4	berbasis	berbasis	ADJ
ijtc-422	235	5	adat	adat	NOUN
ijtc-422	235	6	di	di	X
ijtc-422	235	7	indonesia	indonesia	PROPN
ijtc-422	235	8	,	,	PUNCT
ijtc-422	235	9	179–188	179–188	NUM
ijtc-422	235	10	.	.	PUNCT
ijtc-422	236	1	https://e-journal.unmas.ac.id/index.php/webinaradat/article/view/1180	https://e-journal.unmas.ac.id/index.php/webinaradat/article/view/1180	PROPN
ijtc-422	236	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN